会计专业英语中英文科目对照表

《会计专业英语中英文科目对照表》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、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 Othercashandcashequivalent外埠存款 OthercityCashinbank　　银行本票 Cashierscheque　　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 Short

2、-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　　应收股利 

3、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　　存货 Inventories　　物资采购 Suppliespurchasing　　原材料 Rawmaterials　　包装物 Wrappage　　低值易耗品 Low-valueconsumptiong

4、oods　　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 Inventory

5、fallingpricereserves　　分期收款发出商品 Collectmoneyandsendoutthegoodsbystages　　待摊费用 Deferredandprepaidexpenses8　　长期投资 Long-terminvestment　　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

6、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 Bcreditorsrightsinvestmentdepreciationreserves　　委托贷款 Entrustloans　　本金 Principal　　利息 Interest　　减值准备 Depreciationreserves　　固定资产 Fixedassets　　房屋 Buildi

7、ng　　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/structuredepreciationreserves机器设备减值准备 Machineryequipmentdepreciationreserves工程物资 Projec