会计专业英语词汇中英文互译

　资产 assets

　流动资产 current assets

　现金及约当现金 cash and cash equivalents

　库存现金 cash on hand

　零用金/周转金 petty cash/revolving funds

　银行存款 cash in banks

　在途现金 cash in transit

　约当现金 cash equivalents

　其它现金及约当现金 other cash and cash equivalents

　短期投资 short-term investment

　短期投资 -股票 short-term investments - stock

　短期投资 -短期票券 short-term investments - short-term notes and bills

　短期投资 -政府债券 short-term investments - government bonds

　短期投资 -受益凭证 short-term investments - beneficiary certificates

　短期投资 -公司债 short-term investments - corporate bonds

　短期投资 -其它 short-term investments - other

　备抵短期投资跌价损失 allowance for reduction of short-term investment to market

　应收票据 notes receivable

　应收票据贴现 discounted notes receivable

　应收票据 -关系人 notes receivable - related parties

　其它应收票据 other notes receivable

　备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable

　应收帐款 accounts receivable

　应收分期帐款 installment accounts receivable

　应收帐款 -关系人 accounts receivable - related parties

　备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable

　其它应收款 other receivables

　应收出售远汇款 forward exchange contract receivable

　应收远汇款 -外币 forward exchange contract receivable - foreign currencies

　买卖远汇折价 discount on forward ex-change contract

　应收收益 earned revenue receivable

　应收退税款 income tax refund receivable

　其它应收款 - 关系人 other receivables - related parties

　其它应收款 - 其它 other receivables - other

　备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

　存货 inventories

　在途商品 goods in transit

　备抵存货跌价损失 allowance for reduction of inventory to market

　制成品 finished goods

　寄销制成品 consigned finished goods

　副产品 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

　备抵存货跌价损失 allowance for reduction of inventory to market

　预付费用 prepaid expenses

　预付薪资 prepaid payroll

　预付租金 prepaid rents

　预付保险费 prepaid insurance

　用品盘存 offic

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