《会计类英语.docVIP

复利终值系数(FVIF) 贴现系数(PVIF) 年金终值系数(fVIFA) 年金贴现系数(PVIFA) discount是贴现 等 等之类的 不要太难得 本科程度就可以。 最佳答案 净利润 net income 应付利润 profit payable 未分配利润 Undistributed profits 收益债券 income bonds 货币资金 Cash and cash equivalents 利息资本化 capitalization of interests 法定公益金 Statutory welfare reserve 工程物资 engineer material 预付账款 advance to supplier 其他应收款 other receivables 现金 cash 预收账款 Advance Received from Customers 公司债券发行 corporate bond floatation 应付工资 wages payable 实收资本 paid-in capital 盈余公积 surplus reserves 管理费用 Management Fee／Management Fees 偿债基金 sinking fund 长期应付款 long-term payables 长期投资 long-term investments 长期借款 long-term loans 长期负债 long-term liability of long-term debt 财务费用 financing expenses 拨定留存收益 appropriated retained earnings 标准成本法 standard costing 变动成本法 variable costing 会计类英语单词 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 betw