英文会计知识选读.doc

现金?Cash?in?hand?银行存款?Cash?in?bank?其他货币资金-外埠存款Other?monetary?assets?-?cash?in?other?cities?其他货币资金-银行本票?Other?monetary?assets?-?cashier‘s?check?其他货币资金-银行汇票?Other?monetary?assets?-?bank?draft?其他货币资金-信用卡?Other?monetary?assets?-?credit?cards?其他货币资金-信用证保证金?Other?monetary?assets?-?L/C?deposit?其他货币资金-存出投资款?Other?monetary?assets?-?cash?for?investment?短期投资-股票投资?Investments?-?Short?term?-?stocks?短期投资-债券投资?Investments?-?Short?term?-?bonds?短期投资-基金投资?Investments?-?Short?term?-?funds?短期投资-其他投资?Investments?-?Short?term?-?others?短期投资跌价准备?Provision?for?short-term?investment?长期股权投资-股票投资?Long?term?equity?investment?-?stocks?长期股权投资-其他股权投资?Long?term?equity?investment?-?others?长期债券投资-债券投资?Long?term?securities?investemnt?-?bonds?长期债券投资-其他债权投资?Long?term?securities?investment?-?others?长期投资减值准备?Provision?for?long-term?investment?应收票据?Notes?receivable?应收股利?Dividends?receivable?应收利息?Interest?receivable?应收帐款?Trade?debtors?坏帐准备-?应收帐款?Provision?for?doubtful?debts?-?trade?debtors?预付帐款?Prepayment?应收补贴款?Allowance?receivable?其他应收款?Other?debtors?坏帐准备-?其他应收款?Provision?for?doubtful?debts?-?other?debtors?其他流动资产?Other?current?assets?物资采购?Purchase?原材料?Raw?materials?包装物?Packing?materials?低值易耗品?Low?value?consumbles?材料成本差异?Material?cost?difference?自制半成品?Self-manufactured?goods?库存商品?Finished?goods?商品进销差价?Difference?between?purchase??sales?of?commodities?委托加工物资?Consigned?processiong?material?委托代销商品?Consignment-out?受托代销商品?Consignment-in?分期收款发出商品?Goods?on?instalment?sales?存货跌价准备?Provision?for?obsolete?stocks?待摊费用?Prepaid?expenses?待处理流动资产损益?Unsettled?G/L?on?current?assets?待处理固定资产损益?Unsettled?G/L?on?fixed?assets?委托贷款-本金?Consignment?loan?-?principle?委托贷款-利息?Consignment?loan?-?interest?委托贷款-减值准备?Consignment?loan?-?provision?固定资产-房屋建筑物?Fixed?assets?-?Buildings?固定资产-机器设备?Fixed?assets?-?Plant?and?machinery?固定资产-电子设备、器具及家具?Fixed?assets?-?Electronic?Equipment,?furniture?and?fixtures?固定资产-运输设备?Fixed?assets?-?Automobiles?累计折旧?Accumulated?depreciation?固定资产减值准备?Impairment?of?