会计常用词汇英语对照版

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1、会计常用词汇（一）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Refun

2、dabledeposits　　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Accountreceiv

3、able　　应收票据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Baddebtreserves 　　预付账款Advancemoney　　应收补贴款Coverdeficitbystatesubsidiesofrecei

4、vable　　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Workinp

5、rocess-outsourced　　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-termi

6、nvestment 　　长期股权投资Long-terminvestmentonstocks　　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St

7、ockrightsinvestmentdepreciationreserves 　　债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves　　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Transp

8、ortationfacilities 　　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/structuredepreciationreserves　　机器设备减值准备Machineryequipmentdepreciationreserves　　工程物资Projectgoods