会计科目中英文对照.doc

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1、13会计科目中英文对照名称英　译资产assets流动资产currentassets现金及约当现金cashandcashequivalents库存现金cashonhand 零用金/周转金pettycash/revolvingfunds 银行存款cashinbanks 在途现金cashintransit 约当现金cashequivalents 其它现金及约当现金othercashandcashequivalents 短期投资short-terminvestment短期投资—股票short-termin

2、vestments-stock 短期投资—短期票券 short-terminvestments-short-termnotesandbills 短期投资—政府债券 short-terminvestments-governmentbonds 短期投资—受益凭证 short-terminvestments-beneficiarycertificates 短期投资—公司债 short-terminvestments-corporatebonds 短期投资—其它short-terminvestments-

3、other 备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket 应收票据notesreceivable应收票据贴现 discountednotesreceivable 应收票据—关系人 notesreceivable-relatedparties 其它应收票据 othernotesreceivable 备抵呆帐—应收票据 allowanceforuncollectibleaccounts-notesreceivable 应收账

4、款accountsreceivable应收分期账款 installmentaccountsreceivable 应收账款—关系人 accountsreceivable-relatedparties 备抵呆帐—应收账款 allowanceforuncollectibleaccounts-accountsreceivable 其它应收款otherreceivables应收远汇款 forwardexchangecontractreceivable 应收远汇款—外币 forwardexchangecont

5、ractreceivable-foreigncurrencies 买卖远汇折价 discountonforwardex-changecontract 从实施课程改革以来，我反复学习有关的教育教学理论，深刻领会新课标精神，认真反思自身教学实际，研究学生，探究教法13会计科目中英文对照名称英　译应收收益 earnedrevenuereceivable 应收退税款 incometaxrefundreceivable 其它应收款—关系人 otherreceivables-relatedparties 其它

6、应收款—其它 otherreceivables-other 备抵呆帐—其它应收款 allowanceforuncollectibleaccounts-otherreceivables 存货inventories商品存货 merchandiseinventory 寄销商品consignedgoods 在途商品goodsintransit 备抵存货跌价损失 allowanceforreductionofinventorytomarket 制成品 finishedgoods 寄销制成品 consigne

7、dfinishedgoods 副产品 by-products 在制品 workinprocess 委外加工 workinprocess-outsourced 原料 rawmaterials 物料 supplies 在途原物料 materialsandsuppliesintransit 备抵存货跌价损失 allowanceforreductionofinventorytomarket 预付费用prepaidexpenses预付薪资prepaidpayroll 预付租金prepaidrents 预付保

8、险费 prepaidinsurance 用品盘存 officesupplies 预付所得税prepaidincometax 其它预付费用otherprepaidexpenses 预付款项prepayments预付货款prepaymentforpurchases 其它预付款项 otherprepayments 其它流动资产othercurrentassets从实施课程改革以来，我反复学习有关的教育教学理论，深刻领会新课标精神，认真反思自身教学实际，研究学生，探究教法13会计科目中英文