外贸英语AccountingWords.docVIP

外贸英语Accounting Words 资产 assets 流动资产 current assets 现金及约当现金 cash and cash equivalents 库存现金 cash on hand?? 零用金/周转金 petty cash/revolving funds?? 银行存款 cash in banks?? 在途现金 cash in transit?? 约当现金 cash equivalents?? 其它现金及约当现金 other cash and cash equivalents?? 短期投资 short-term investment 短期投资 -股票 short-term investments - stock?? 短期投资 -短期票券??short-term investments - short-term notes and bills?? 短期投资 -政府债券??short-term investments - government bonds?? 短期投资 -受益凭证??short-term investments - beneficiary certificates?? ?短期投资 -公司债??short-term investments - corporate bonds?? 短期投资 -其它 short-term investments - other?? 备抵短期投资跌价损失 allowance for reduction of short-term investment to market?? 应收票据 notes receivable?? 应收票据贴现??discounted notes receivable?? 应收票据 -关系人??notes receivable - related parties?? 其它应收票据??other notes receivable?? 备抵呆帐 －应收票据??allowance for uncollec- tible accounts- notes receivable?? 应收帐款 accounts receivable ?? 应收分期帐款??installment accounts receivable?? 应收帐款 -关系人??accounts receivable - related parties?? 备抵呆帐 －应收帐款??allowance for uncollec- tible accounts - accounts receivable?? 其它应收款 other receivables 应收出售远汇款??forward exchange contract receivable?? 应收远汇款 -外币??forward exchange contract receivable - foreign currencies?? 买卖远汇折价??discount on forward ex-change contract?? 应收收益??earned revenue receivable?? 应收退税款??income tax refund receivable?? 其它应收款 - 关系人??other receivables - related parties?? 其它应收款 - 其它??other receivables - other?? 备抵呆帐 - 其它应收款??allowance for uncollec- tible accounts - other receivables?? 存货 inventories 商品存货??merchandise inventory?? 寄销商品 consigned goods?? 在途商品 goods in transit?? 备抵存货跌价损失??allowance for reduction of inventory to market?? 制成品??finished goods?? 寄销制成品??consigned finished goods?? 副产品??by-products?? 在制品??work in process?? 委外加工??work in process - outsourced?? 原料??raw materials?? 物料??supplies?? 在途原物料??materials and supplies in transit?? 备抵存货跌价损失??allowance for reduction of inventory to market?? 预付费用 prepaid expenses 预付薪资 prepaid payroll?? 预付租金 prepaid