会计常用词汇中英文对照表.doc

会计常用词汇中英文对照表 资产类 Assets　　 流动资产 Current assets　　 货币资金 Cash and cash equivalents　　 现金 Cash　　 银行存款 Cash in bank ? 　　 其他货币资金 Other cash and cash equivalents　　 外埠存款 Other city Cash in bank　　 银行本票 Cashiers cheque?　　 银行汇票 Bank draft?　　 信用卡 Credit card?　　 信用证保证金 L/C Guarantee deposits ? 　　 存出投资款 Refundable deposits　　 短期投资 Short-term investments　　 股票 Short-term investments - stock　　 债券 Short-term investments - corporate bonds　　 基金 Short-term investments - corporate funds ? 　　 其他 Short-term investments - other　　 短期投资跌价准备 Short-term investments falling price reserves　　 应收款 Account receivable　　 应收票据 Note receivable?　　 银行承兑汇票 Bank acceptance ? 　　 商业承兑汇票 Trade acceptance?　　 应收股利 Dividend receivable　　 应收利息 Interest receivable　　 应收账款 Account receivable　　 其他应收款 Other notes receivable　　 坏账准备 Bad debt reserves ? 　　 预付账款 Advance money　　 应收补贴款 Cover deficit by state subsidies of receivable　　 库存资产 Inventories　　 物资采购 Supplies purchasing　　 原材料 Raw materials ? 　　 包装物 Wrappage?　　 低值易耗品 Low-value consumption goods?　　 材料成本差异 Materials cost variance?　　 自制半成品 Semi-Finished goods　　 库存商品 Finished goods　　 商品进销差价 Differences between purchasing and selling price ? 　　 委托加工物资 Work in process - outsourced　　 委托代销商品 Trust to and sell the goods on a commission basis　　 受托代销商品 Commissioned and sell the goods on a commission basis　　 存货跌价准备 Inventory falling price reserves　　 分期收款发出商品 Collect money and send out the goods by stages ? 　　 待摊费用 Deferred and prepaid expenses　　 长期投资 Long-term investment?　　 长期股权投资 Long-term investment on stocks　　 股票投资 Investment on stocks　　 其他股权投资 Other investment on stocks ? 　　 长期债权投资 Long-term investment on bonds?　　 债券投资 Investment on bonds?　　 其他债权投资 Other investment on bonds　　 长期投资减值准备 Long-term investments depreciation reserves　　 股权投资减值准备 Stock rights investment depreciation reserves ? 　　 债权投资减值准备 Bcreditors rights investment depreciation reserves　　 委托贷款 Entrust loans?　　 本金 Principal?　　 利息 Interest?　　 减值准备 Depreciation reserves　　 固