会计基础词汇汇集

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1、大家网会计英语论坛《会计基础词汇汇集》共分账目名词和常用会计用语两大类。帐目名词一、资产类Assets　　流动资产Currentassets　　货币资金Cashandcashequivalents　　现金Cash　　银行存款Cashinbank　　其他货币资金Othercashandcashequivalents　　外埠存款OthercityCashinbank　　银行本票Cashier''scheque　　银行汇票Bankdraft　　信用卡Creditcard　　信用证保证金L/CGuaranteedeposits　　存出投

2、资款Refundabledeposits　　短期投资Short-terminvestments　　股票Short-terminvestments-stock　　债券Short-terminvestments-corporatebonds　　基金Short-terminvestments-corporatefunds　　其他Short-terminvestments-other　　短期投资跌价准备Short-terminvestmentsfallingpricereserves　　应收款Accountreceivable　　应收票

3、据Notereceivable　　银行承兑汇票Bankacceptance　　商业承兑汇票Tradeacceptance　　应收股利Dividendreceivable　　应收利息Interestreceivable　　应收账款Accountreceivable　　其他应收款Othernotesreceivable　　坏账准备Baddebtreservesbbs.topsage.com/index_111.html大家网会计英语论坛　　预付账款Advancemoney　　应收补贴款Coverdeficitbystatesubsi

4、diesofreceivable　　库存资产Inventories　　物资采购Suppliespurchasing　　原材料Rawmaterials　　包装物Wrappage　　低值易耗品Low-valueconsumptiongoods　　材料成本差异Materialscostvariance　　自制半成品Semi-Finishedgoods　　库存商品Finishedgoods　　商品进销差价Differencesbetweenpurchasingandsellingprice　　委托加工物资Workinprocess-ou

5、tsourced　　委托代销商品Trusttoandsellthegoodsonacommissionbasis　　受托代销商品Commissionedandsellthegoodsonacommissionbasis　　存货跌价准备Inventoryfallingpricereserves　　分期收款发出商品Collectmoneyandsendoutthegoodsbystages　　待摊费用Deferredandprepaidexpenses　　长期投资Long-terminvestment　　长期股权投资Long-ter

6、minvestmentonstocks　　股票投资Investmentonstocks　　其他股权投资Otherinvestmentonstocks　　长期债权投资Long-terminvestmentonbonds　　债券投资Investmentonbonds　　其他债权投资Otherinvestmentonbonds　　长期投资减值准备Long-terminvestmentsdepreciationreserves　　股权投资减值准备Stockrightsinvestmentdepreciationreserves　　债权投

7、资减值准备Bcreditor''srightsinvestmentdepreciationreservesbbs.topsage.com/index_111.html大家网会计英语论坛　　委托贷款Entrustloans　　本金Principal　　利息Interest　　减值准备Depreciationreserves　　固定资产Fixedassets　　房屋Building　　建筑物Structure　　机器设备Machineryequipment　　运输设备Transportationfacilities　　工具器具Ins

8、trumentsandimplement　　累计折旧Accumulateddepreciation　　固定资产减值准备Fixedassetsdepreciationreserves　　房屋、建筑物减值准备Building/structuredepreciatio