2016年对外经济贸易大学翻译硕士考研财务术语,考研参考书,考研真题.pdfVIP

财务术语 进项税 inputVAT 销项税 outputVAT 流动资产 Currentassets 货币资金 Cashandcashequivalents 现金 Cash 银行存款 Cashinbank 其他货币资金 Othercashandcashequivalents 外埠存款 OthercityCashinbank 银行本票 Cashierscheque 银行汇票 Bankdraft 信用卡 Creditcard 信用证保证金 L/CGuaranteedeposits 存出投资款 Refundabledeposits 短期投资 Short-terminvestments 股票 Short-terminvestments-stock 债券 Short-terminvestments-corporatebonds 基金 Short-terminvestments-corporatefunds 其他 Short-terminvestments-other 短期投资跌价准备 Short-terminvestmentsfallingpricereserves 应收款 Accountreceivable 应收票据 Notereceivable 银行承兑汇票 Bankacceptance 商业承兑汇票 Tradeacceptance 应收股利 Dividendreceivable 应收利息 Interestreceivable 应收账款 Accountreceivable 其他应收款 Othernotesreceivable 坏账准备 Baddebtreserves 预付账款 Advancemoney 应收补贴款 Coverdeficitbystatesubsidiesofreceivable 库存资产 Inventories 物资采购 Suppliespurchasing 原材料 Rawmaterials 包装物 Wrappage 低值易耗品 Low-valueconsumptiongoods 材料成本差异 Materialscostvariance 自制半成品 Semi-Finishedgoods 库存商品 Finishedgoods 商品进销差价 Differencesbetweenpurchasingandsellingprice 委托加工物资 Workinprocess-outsourced 委托代销商品 Trusttoandsellthegoodsonacommissionbasis 受托代销商品 Commissionedandsellthegoodsonacommissionbasis 存货跌价准备 Inventoryfallingpricereserves 分期收款发出商品 Collectmoneyandsendoutthegoodsbystages 待摊费用 Deferredandprepaidexpenses 长期投资 Long-terminvestment 长期股权投资 Long-terminvestmentonstocks 股票投资 Investmentonstocks 其他股权投资 Otherinvestmentonstocks 长期债权投资 Long-terminvestmentonbonds 债券投资 Investmentonbonds 其他债权投资 Otherinvestmentonbonds 长期投资减值准备 Long-terminvestmentsdepreciationreserves 股权投资减值准备 Stockrightsinvestmentdepreciationreserves 债权投资减值准备 Bcreditorsrightsinvestmentdepreciationreserves 委托贷款 Entrustloans 本金 Principal 利息 Interest 减值准备 Depreciationreserves 固定资产 Fixedassets 房屋 Building 建筑物 Structure 机器设备 Machineryequipment 运输设备 Transportationfacilities 工具器具 Instrumentsandimplement 累计折旧 Accumulateddepreciation 固定资产减值准备 Fixedassetsdepreciationreserves 房屋、建筑物减值准备 Building/structuredepreciationreserves 机器设备减值准备 Machineryequipme