实用会计专业术语中英文对照

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1、一、资产assets1>流动资产currentassets111现金及现金等价物cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117现金等价物cashequivalents1118其它现金及现金等价物othercashandcashequivalents112短期投资short-terminvestments1121短期投资■股票short-terminvestments-stock

2、1122短期投资-短期政券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments・governmentbonds1124短期投资■受益凭证short-terminvestments・beneficiarycertificates1125短期投资■公司债short-terminvestments-corporatebonds1128短期投资■其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductio

3、nofshort-terminvestmenttomarket（1129这个中文英文的说法我都没听说过，我觉得正确的中英文应该是：短期投资跌价准备，SecuritiesFairValueAdjustment）1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据■关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139坏帐准备一应收票据allowancefordoubtfulaccounts-notesrecei

4、vable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款■关系人accountsreceivable・relatedparties1149坏帐准备一应收帐款allowancefordoubtfulaccounts-accountsreceivable118其它应收款otherreceivables1181应收岀售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwar

5、dexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1181应收退税款incometaxrefundreceivable1187其它应收款・关系人otherreceivables・relatedparties1188其它应收款-其它otherreceivables-other1189坏帐准备-其它应收款allowancefordoubtfulaccounts-otherreceiv

6、ables121^122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219存货跌价准备allowancetoreduceinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委夕卜力n工workinprocess・outsourced1226原料rawmaterials1227

7、物料supplies1228在途原物料materialsandsuppliesintransit125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1251预付保险费prepaidinsurance1252办公用品officesupplies1253预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepaym