(完整版)会计常用词汇中英文对照表.docxVIP

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 inv estme nts falli ng price reserves 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptanee 商业承兑汇票 Trade acceptanee 应收股禾 U Divide nd 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 Advanee 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 con sumpti on goods 材料成本差异 Materials cost varianee 自制半成品 Semi-F ini shed 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 commissi on basis 受托代销商品 Commissio ned and sell the goods on a commissi on basis 存货跌价准备 Inventory falli ng 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 Lon g-term inv estme nt 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 Lon g-term inv estme nt 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 Lon g-term in vestme nts depreciati on reserves 股权投资减值准备 Stock rights in vestme nt depreciatio n 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 固定资产 Fixed assets 房屋 Building 建筑物Structure 机器设备 Mach inery equipme nt 运输设备 Transportation facilities 工具器具 In strume nts and impleme nt 累计折旧 Accumulated depreciati on 固定资产减值准备 Fixed assets d