_财务会计_会计专业术语中英文对照.pdf

（财务会计）会计专业术语 中英文对照 会计专业术语中英文对照 一、资产 assets 1 、流动资产currentassets 111 现金及现金等价物 cashandcashequivalents 1111 库存现金 cashonhand 1112 零用金/周转金 pettycash/revolvingfunds 1113 银行存款 cashinbanks 1116 在途现金 cashintransit 1117 现金等价物 cashequivalents 1118 其它现金及现金等价物 othercashandcashequivalents 112 短期投资 short-terminvestments 1121 短期投资-股票 short-terminvestments-stock 1122 短期投资-短期政券 short-terminvestments-short-termnotesandbills 1123 短期投资-政府债券 short-terminvestments-governmentbonds 1124 短期投资-受益凭证 short-terminvestments-beneficiarycertificates 1125 短期投资-公司债 short-terminvestments-corporatebonds 1128 短期投资-其它 short-terminvestments-other 1129 备抵短期投资跌价损失 allowanceforreductionofshort-terminvestmenttomarket (1129 这个中文英文的说法我都没听说过,我觉得正确的中英文应该是:短期投资跌价准 备,SecuritiesFairValueAdjustment) 1131 应收票据 notesreceivable 1132 应收票据贴现 discountednotesreceivable 1137 应收票据-关系人notesreceivable-relatedparties 1138 其它应收票据 othernotesreceivable 1139 坏帐准备－应收票据 allowancefordoubtfulaccounts-notesreceivable 114 应收帐款 accountsreceivable 1141 应收帐款 accountsreceivable 1142 应收分期帐款 installmentaccountsreceivable 1147 应收帐款-关系人accountsreceivable-relatedparties 1149 坏帐准备－应收帐款 allowancefordoubtfulaccounts-accountsreceivable 118 其它应收款 otherreceivables 1181 应收出售远汇款 forwardexchangecontractreceivable 1182 应收远汇款-外币 forwardexchangecontractreceivable-foreigncurrencies 1183 买卖远汇折价discountonforwardex-changecontract