财务术语 ( 中英对照).pdfVIP

一、资产类 Assets (海归论坛 ) 其他应收款 Other notes receivable 坏账准备 Bad debt reserves 流动资产 Current assets 预付账款 Advance money 货币资金 Cash and cash equivalents 应收补贴款 Cover deficit by state subsidies of receivable 现金 Cas 库存资产 Inventories 银行存款 Cash in bank 物资采购 Supplies purchasing 其他货币资金 Other cash and cash equivalents 原材料 Raw materials 外埠存款 Other city Cash in bank 包装物 Wrappage 银行本票 Cashiers cheque 低值易耗 Low-value consumption goods 银行汇票 Bank draft 材料成本差异 Materials cost variance 信用卡 Credit card 自制半成 Semi-Finished goods 信用证保证金 L/C Guarantee deposits 库存商 Finished goods 存出投资款 Refundable deposits 商品进销差价 Differences between purchasing and selling price 短期投资 Short-term investments 委托加工物资 Work in process - outsourced 股票 Short-term investments - stock 委托代销商 Trust to and sell the goods on a commission basis 债券 Short-term investments - corporate bonds 受托代销商 Commissioned and sell the goods on a commission 基金 Short-term investments - corporate funds basis 其他 Short-term investments - other 存货跌价准备 Inventory falling price reserves 短期投资跌价准备 Short-term investments falling price reserves 分期收款发出商 Collect money and send out the goods by stages 应收款 Account receivable 待摊费用 Deferred and prepaid expenses 应收票据 Note receivable 长期投资 Long-term investment 银行承兑汇票 Bank acceptance