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會(huì)計(jì)專業(yè)英語(yǔ)詞匯中英文互譯
資產(chǎn) assets
流動(dòng)資產(chǎn) current assets
現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
庫(kù)存現(xiàn)金 cash on hand
零用金/周轉(zhuǎn)金 petty cash/revolving funds
銀行存款 cash in banks
在途現(xiàn)金 cash in transit
約當(dāng)現(xiàn)金 cash equivalents
其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents
短期投資 short-term investment
短期投資 -股票 short-term investments - stock
短期投資 -短期票券 short-term investments - short-term notes and bills
短期投資 -政府債券 short-term investments - government bonds
短期投資 -受益憑證 short-term investments - beneficiary certificates
短期投資 -公司債 short-term investments - corporate bonds
短期投資 -其它 short-term investments - other
備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market
應(yīng)收票據(jù) notes receivable
應(yīng)收票據(jù) notes receivable
應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable
應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties
其它應(yīng)收票據(jù) other notes receivable
備抵呆帳 －應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable
應(yīng)收帳款 accounts receivable
應(yīng)收帳款 accounts receivable
應(yīng)收分期帳款 installment accounts receivable
應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties
備抵呆帳 －應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable
其它應(yīng)收款 other receivables
應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable
應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies
買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract
應(yīng)收收益 earned revenue receivable
應(yīng)收退稅款 income tax refund receivable
其它應(yīng)收款 - 關(guān)系人 other receivables - related parties
其它應(yīng)收款 - 其它 other receivables - other
備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables
存貨 inventories
在途商品 goods in transit
備抵存貨跌價(jià)損失 allowance for reduction of inventory to market
制成品 finished goods
寄銷制成品 consigned finished goods
副產(chǎn)品 by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies
在途原物料 materials and supplies in transit
備抵存貨跌價(jià)損失 allowance for reduction of inventory to market
預(yù)付費(fèi)用 prepaid expenses
預(yù)付薪資 prepaid payroll
預(yù)付租金 prepaid rents
預(yù)付保險(xiǎn)費(fèi) prepaid insurance
用品盤存 offic
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