最新词典级会计英语词汇大全 卷3.doc

最新词典级会计英语词汇大全 卷3.txt9母爱是一滴甘露，亲吻干涸的泥土，它用细雨的温情，用钻石的坚毅，期待着闪着碎光的泥土的肥沃；母爱不是人生中的一个凝固点，而是一条流动的河，这条河造就了我们生命中美丽的情感之景。9 other cash and cash equivalents 1118 其它现金及 约当现金 12 short-term investments-short-term notes and bills 1122 短期投资-短期票券 13 short-term investments-government bonds 1123短期投资-政府债券 14 short-term investments-beneficiary certificates 1124短期投资-受益凭证 15 short-term investments-corporate bonds 1125短期投资-公司债 17 allowance for reduction of short-term investment to market 1129备抵短期投资跌价损失 21 notes receivable-related parties 1137 应收票据-关系人 23 allowance for uncollectible accounts-notes receivable 1139 备抵呆帐 －应收票据 26 installment accounts receivable 1142 应收分期帐款 27 accounts receivable-related parties 1147 应收帐款-关系人 28 allowance for uncollectible accounts-accounts receivable 1149 备抵呆帐 －应收帐款 30 forward exchange contract receivable 1181应收出售远汇款 31 forward exchange contract receivable-foreign currencies 1182 应收远汇款-外币 32 discount on forward ex-change contract 1183 买卖远汇折价 35 other receivables-related parties 1187 其它应收款-关系人 37 allowance for uncollectible accounts-other receivables 1189 备抵呆帐-其它应收款 42 allowance for reduction of inventory to market 1219备抵存货跌价损失 50 materials and supplies in transit 1228 在途原物料 51 allowance for reduction of inventory to market 1229 备抵存货跌价损失 64 excess VAT paid (or overpaid VAT) 1282 留抵税额 69 certificate of deposit-restricted 1287 受限制存款 71 deferred foreign exchange losses 1292 递延兑换损失 72 owners(stockholders) current account 1293 业主(股东)往来 75 funds and long-term investments 13 基金及长期投资 77 redemption fund (or sinking fund) 1311 偿债基金 78 fund for improvement and expansion 1312 改良及扩充基金 85 long-term real estate in-vestments 1323 长期不动产投资 86 cash surrender value of life insurance 1324 人寿保险现金解约价值 88 allowance for excess of cost over market value of long-term investments 1329 备抵长期投资跌价损失 89 property , plant, and equipment 14~ 15 固定资产 95 land improvements-revaluation increments 1428土地改良物-重估增值 96 accumulated depreciation-land improvements 1429 累积折旧-土地改良物 99 buildings-revaluatio