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会计常用词汇中英文对照表
一、 资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents 现金 Cash
银行存款 Cash in bank
其他货币资金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 银行本票 Cashier''s cheque 银行汇票 Bank draft 信用卡 Credit card
信用证保证金 L/C Guarantee deposits
存出投资款 Refundable deposits 短期投资 Short-term investments 股票 Short-term investments - stock
债券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad debt reserves
预付账款 Advance money
应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories
物资采购 Supplies purchasing 原材料 Raw materials
包装物 Wrappage
低值易耗品 Low-value consumption goods 材料成本差异 Materials cost variance 自制半成品 Semi-Finished goods 库存商品 Finished goods
商品进销差价 Differences between purchasing and selling price
委托加工物资 Work in process - outsourced
委托代销商品 Trust to and sell the goods on a commission basis 受托代销商品 Commissioned and sell the goods on a commission basis 存货跌价准备 Inventory falling price reserves
分期收款发出商品 Collect money and send out the goods by stages
待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment
长期股权投资 Long-term investment on stocks
股票投资 Investment on stocks
其他股权投资 Other investment on stocks
长期债权投资 Long-term investment on bonds 债券投资 Investment on bonds
其他债权投资 Other investment on bonds
长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor''s rights investment depreciation reserves 委托贷款 Entrust loans 本金 Principal 利息 Interest
减值准备 Depreciation reserves 固定资产 Fixed assets
房屋 Building 建筑物 Structure
机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement
累计折旧 Accumulated depreciation
固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 工程物资 Project goods and material