会计英语专业词汇

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1、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存出投资款Refundabledeposits短期投资Short-terminvestments股票Sh

2、ort-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应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance

3、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Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumption

4、goods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-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inve

5、ntoryfallingpricereserves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-terminvestmentonstocks会计英语专业词汇19/19　　股票投资Investmentonstocks　　其他股权投资Otherinvestmentonstocks　　长期债权投资Long-terminvestmentonbond

6、s　　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　　债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves　　委托贷款Entrustloans　　本金Principal　　利息Interest　　

7、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Instrumentsandimplement　　累计折旧Accumulateddepreciation　　固定资产减值准备Fixedassetsdepreciationreserves　　房屋、建筑物减值准备Building/structuredeprecia

8、tionreserves　　机器设备减值准备Machineryequipmentdepreciationreserves　　工程物资Projectgoodsandmaterial　　专用材料Special-purposematerial　　专用设备Special-purposeequipment　　预付大型设备款Prepaymentsforequipment　　为生产准备的工具及器具P