欢迎来到天天文库
浏览记录
ID:23704670
大小:1.30 MB
页数:222页
时间:2018-11-10
《财务会计英语专业词汇》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、GeneralLedger总分类帐一、资产类Assets流动资产CurrentAssets货币资金CashAndCashEquivalents1001现金Cash1002银行存款CashInBank1009其他货币资金OtherCashAndCashEquivalents100901外埠存款OtherCityCashInBank100902银行本票Cashier'sCheque100903银行汇票BankDraft100904信用卡CreditCard100905信用证保证金L/CGuaranteeDeposits存款,押
2、金,保证金Deposits100906存出投资款RefundableDeposits1101短期投资Short-TermInvestments110101股票Short-TermInvestments-StockStock股票110102债券Short-TermInvestments-CorporateBonds110103基金Short-TermInvestments-CorporateFunds110110其他Short-TermInvestments-Other1102短期投资跌价准备Short-TermInvest
3、mentsFallingPriceReservesReserves储量Service服务应收款AccountReceivable1111应收票据NoteReceivable银行承兑汇票BankAcceptance商业承兑汇票TradeAcceptance1121应收股利DividendReceivableEquity权益Investment投资1122应收利息InterestReceivable1131应收账款AccountReceivable1133其他应收款OtherNotesReceivable1141坏账准备Bad
4、DebtReserves1151预付账款AdvanceMoney1161应收补贴款CoverDeficitByStateSubsidiesOfReceivableReceivable可接受的Deficit赤字库存资产Inventories1201物资采购SuppliesPurchasing1211原材料RawMaterials1221包装物WrapPage1231低值易耗品Low-ValueConsumptionGoods1232材料成本差异MaterialsCostVarianceVariance差异1241自制半成品S
5、emi-FinishedGoods1243库存商品FinishedGoods1244商品进销差价DifferencesBetweenPurchasingAndSellingPrice1251委托加工物资WorkInProcess-Outsourced1261委托代销商品TrustToAndSellTheGoodsOnACommissionBasis1271受托代销商品CommissionedAndSellTheGoodsOnACommissionBasis1281存货跌价准备InventoryFallingPriceRes
6、erves1291分期收款发出商品CollectMoneyAndSendOutTheGoodsByStages1301待摊费用DeferredAndPrepaidExpensesDeferred延期的,长期资产Long-TermAssets长期投资Long-TermInvestment1401长期股权投资Long-TermInvestmentOnStocks140101股票投资InvestmentOnStocks140102其他股权投资OtherInvestmentOnStocks1402长期债权投资Long-TermIn
7、vestmentOnBonds140201债券投资InvestmentOnBonds140202其他债权投资OtherInvestmentOnBonds1421长期投资减值准备Long-TermInvestmentsDepreciationReserves股权投资减值准备StockRightsInvestmentDepreciationReserves债权投资减值准备Creditor'sRightsInvestmentDepreciationReservesDepreciation贬值、折旧1431委托贷款EntrustL
8、oans143101本金Principal143102利息Interest143103减值准备DepreciationReserves1501固定资产FixedAssets房屋Building建筑物Structure机器设备MachineryEquipment运输设备TransportationFaci
此文档下载收益归作者所有