《实用会计英语》.docVIP

实用会计英语一、资产类?Assets 流动资产?Current?assets 货币资金?Cash?and?cash?equivalents 1001?现金?Cash 1002?银行存款?Cash?in?bank? 1009?其他货币资金?Other?cash?and?cash?equivalents ’100901?外埠存款?Other?city?Cash?in?bank ’100902?银行本票?Cashier’s?cheque? ’100903?银行汇票?Bank?draft? ’100904?信用卡?Credit?card? ’100905?信用证保证金?L/C?Guarantee?deposits ’100906?存出投资款?Refundable?deposits 1101?短期投资?Short-term?investments ’110101?股票?Short-term?investments?-?stock ’110102?债券?Short-term?investments?-?corporate?bonds ’110103?基金?Short-term?investments?-?corporate?funds ’110110?其他?Short-term?investments?-?other 1102?短期投资跌价准备?Short-term?investments?falling?price?reserves 应收款?Account?receivable 1111?应收票据?Note?receivable? 银行承兑汇票?Bank?acceptance? 商业承兑汇票?Trade?acceptance? 1121?应收股利?Dividend?receivable 1122?应收利息?Interest?receivable 1131?应收账款?Account?receivable 1133?其他应收款?Other?notes?receivable 1141?坏账准备?Bad?debt?reserves 1151?预付账款?Advance?money 1161?应收补贴款?Cover?deficit?by?state?subsidies?of?receivable 库存资产?Inventories 1201?物资采购?Supplies?purchasing 1211?原材料?Raw?materials 1221?包装物?Wrappage? 1231?低值易耗品?Low-value?consumption?goods? 1232?材料成本差异?Materials?cost?variance? 1241?自制半成品?Semi-Finished?goods 1243?库存商品?Finished?goods 1244?商品进销差价?Differences?between?purchasing?and?selling?price 1251?委托加工物资?Work?in?process?-?outsourced 1261?委托代销商品?Trust?to?and?sell?the?goods?on?a?commission?basis 1271?受托代销商品?Commissioned?and?sell?the?goods?on?a?commission?basis 1281?存货跌价准备?Inventory?falling?price?reserves 1291?分期收款发出商品?Collect?money?and?send?out?the?goods?by?stages 1301?待摊费用?Deferred?and?prepaid?expenses 长期投资?Long-term?investment? 1401?长期股权投资?Long-term?investment?on?stocks ’140101?股票投资?Investment?on?stocks ’140102?其他股权投资?Other?investment?on?stocks 1402?长期债权投资?Long-term?investment?on?bonds? ’140201?债券投资?Investment?on?bonds? ’140202?其他债权投资?Other?investment?on?bonds 1421?长期投资减值准备?Long-term?investments?depreciation?reserves 股权投资减值准备?Stock?rights?