会计专业英语.doc

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1、帐目名词—、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CHhercashandcashequivalents外埠存款OthercityCashinbank银彳亍本票Cashier"scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L7CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-tenninvestments-st

2、ock［责券Short-tenninvestments-corporatebonds基金Short-terminvestments-corporatefunds其彳也Short-temiinvestments-other短期投资跌价准备Short-tenninvestmentsfallingpricereserves应收款Accountreceivable应*攵票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceiva

3、ble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物资釆购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Fini

4、shedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受扌肖商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deterredand

5、prepaidexpenses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其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestment

6、depreciationreserves债权投资减值准备Bcreditor"srightsinvestmentdepreciationreserves委托贷款Entrustloans本金Principal利息InWrest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Instalmentsandimplement累计折旧Accumulateddepreciation固定资产

7、减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/stmcturedepreciationreserves机器设备减值准备Machineiyequipmentdepreciationreserves工程物资Projectgoodsandmaterial专用材料Specie-purposematerial专用设备Specid-purposeequipment预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplem

8、entforfabricate右［建工程Construction-in-proc