财务英语专业术语.pdf

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1、资产Assets流动资产currentassets现金cash银行存款cashinbanks在途资金cashintransit应收票据notesreceivable应收帐款accountsreceivable应收帐款-外销accountsreceivableexport减：备抵呆帐reduce:allowanceforuncollectibleaccounts应收关系人款项-帐款-CMIaccountsreceivable-CMI应收关系人款项-帐款-CMBHKaccountsreceivable-CMBHK应收关系人款项-帐款-CMSaccountsreceivable-CMS

2、应收关系人款项-帐款-CMWaccountsreceivable-CMW应收关系人费用CMTexpensereceivable-CMT应收关系人款项-费用-CMIexpensereceivable-CMI应收关系人款项-费用-CMWexpensereceivable-CMW应收关系人款项-费用-CMSexpensereceivable-CMS应收关系人款项-费用-BIRNexpensereceivable-BIRN应收关系人款项-费用-CMBHKexpensereceivable-CMBHK应收关系人款项-帐款-BIRNaccountsreceivable-BIRN存货inven

3、tories用品盘存officesupplies在途材料materialintransit原料rawmaterial物料supplies在制品workinprocess制成品finishedgoods减：存货变现损失reduce:lossonrealizationofinventories其他流动资产othercurrentassets预付款项prepayment暂付款temporarypayments其他应收款otherreceivables存出保证金refundabledeposits流动资产合计totalcurrentassets固定资产FixdAssets房屋及设备bui

4、ldingandequipment机器设备machineryequipment杂项设备miscellaneousequipment运输设备transportationequipment生财器具otherequipment未完工程constructioninprogress预付设备款prepaymemtforequipment小计total减:累计折旧reduce:accumulateddepreciation固定资产净额netamountoffixedassets其他资产otherassets场地使用权accessofsoil其他递延支出otherdeferredexpense未

5、摊销费用unamortizedexpense开办费organizationcosts其他资产合计totalotherassets资产合计totalassetsApproved:负债及股东权益LiabilitiesandShareholders'Interest流动负债currentliabilities短期借款short-termborrowings应付票据notespayable应付帐款accountspayable应付关系人款项-帐款-CMIaccountspayable-CMI应付关系人款项-帐款-CMBHKaccountspayable-CMBHK应付关系人款项-帐款-C

6、MSaccountspayable-CMS应付关系人款项-帐款-CMTaccountspayable-CMT应付关系人款项-帐款-CMWaccountspayable-CMW应付关系人款项-费用-CMIexpensepayable-CMI应付关系人款项-费用-CMTexpensepayable-CMT应付关系人款项-费用-CMWexpensepayable-CMW应付关系人款项-费用-CMSexpensepayable-CMS应付关系人款项-费用-CMBHKexpensepayable-CMBHK预收股款-CMBHONGKONGdividendreceivedinadvance-

7、CMBHongkong应付所得税incometaxpayable应付利润profitpayable应付职工福利employeewelfarepayable应付税额taxpayable应付房产税taxpayable应付土地税taxpayable其他流动负债othercurrentliabilities应付费用accruedexpenses应付工资accruedpayroll预收款advancereceipts预提费用expensetakenoutinadvance代收款receip