会计科目中英文对照汇编.docxVIP

名称英译 财产assets 流动财产currentassets 现金及约当现金cashandcashequivalents 库存现金cashonhand 零用金/周转金pettycash/revolvingfunds 银行存款cashinbanks 在途现金cashintransit 约当现金cashequivalents 其余现金及约当现金othercashandcashequivalents 短期投资short-terminvestment 短期投资—股票short-terminvestments-stock 短期投资—短期票券short-terminvestments-short-termnotesandbills 短期投资—政府债券short-terminvestments-governmentbonds 短期投资—受益凭据short-terminvestments-beneficiarycertificates 短期投资—企业债short-terminvestments-corporatebonds 短期投资—其余short-terminvestments-other 备抵短期投资贬价损失allowanceforreductionofshort-terminvestmenttomarket 应收单据notesreceivable 应收单据贴现discountednotesreceivable 应收单据—关系人notesreceivable-relatedparties 其余应收单据othernotesreceivable 备抵呆帐—应收单据allowanceforuncollectibleaccounts-notesreceivable 应收账款accountsreceivable 应收分期账款installmentaccountsreceivable 应收账款—关系人accountsreceivable-relatedparties 备抵呆帐—应收账款allowanceforuncollectibleaccounts-accountsreceivable 其余应收款otherreceivables 应收远汇款forwardexchangecontractreceivable 应收远汇款—外币forwardexchangecontractreceivable-foreigncurrencies 买卖远汇折价discountonforwardex-changecontract 名称英译 应收利润earnedrevenuereceivable 应收退税款incometaxrefundreceivable 其余应收款—关系人otherreceivables-relatedparties 其余应收款—其余otherreceivables-other 备抵呆帐—其余应收款allowanceforuncollectibleaccounts-otherreceivables 存货inventories 商品存货merchandiseinventory 寄销商品consignedgoods 在途商品goodsintransit 备抵存货贬价损失allowanceforreductionofinventorytomarket 制成品finishedgoods 寄销制成品consignedfinishedgoods 副产品by-products 在制品 委外加工 原料 物料 在途原物料 备抵存货贬价损失 预付费用 预付薪水 预付租金 预付保险费 用品盘存 预付所得税 其余预付费用 预付款项 预付货款 其余预付款项 其余流动财产  workinprocess workinprocess-outsourced rawmaterials supplies materialsandsuppliesintransit allowanceforreductionofinventorytomarket prepaidexpenses prepaidpayroll prepaidrents prepaidinsurance officesupplies prepaidincometax otherprepaidexpenses prepayments prepaymentforpurchases otherprepayments othercurrentassets 名称  英译 进项税额 留抵税额 暂付款 代付款 员工借支 存出保证金  VATpaid(orinputtax) excessVATpaid(oroverpaidVAT) temporarypayments paymentonbehalfofothers advancestoemp