會計英語：資產(chǎn)類英語詞匯中英文對照
流動資產(chǎn)Current assets
貨幣資金Cash and cash equivalents
現(xiàn)金Cash
銀行存款Cash in bank
其他貨幣資金Other cash and cash equivalents
外埠存款Other city Cash in bank
銀行本票Cashier\\\'s cheque
銀行匯票Bank draft
信用卡Credit card
信用證保證金L/C Guarantee deposits
存出投資款Refundable deposits
短期投資Short-term investments
股票Short-term investments-stock
債券Short-term investments-corporate bonds
基金Short-term investments-corporate funds
其他Short-term investments-other
短期投資跌價準備Short-term investments falling price reserves
應(yīng)收款A(yù)ccount receivable
應(yīng)收票據(jù)Note receivable
銀行承兌匯票Bank acceptance
商業(yè)承兌匯票Trade acceptance
應(yīng)收股利Dividend receivable
應(yīng)收利息Interest receivable
應(yīng)收賬款A(yù)ccount receivable
其他應(yīng)收款Other notes receivable
壞賬準備Bad debt reserves
預(yù)付賬款A(yù)dvance money
應(yīng)收補貼款Cover deficit by state subsidies of receivable
庫存資產(chǎn)Inventories
物資采購Supplies purchasing
原材料Raw materials
包裝物Wrappage
低值易耗品Low-value consumption goods
材料成本差異Materials cost variance
自制半成品Semi-Finished goods
庫存商品Finished goods
商品進銷差價Differences between purchasing and selling price
委托加工物資Work in process-outsourced
委托代銷商品Trust to and sell the goods on a commission basis
受托代銷商品Commissioned and sell the goods on a commission basis
存貨跌價準備Inventory falling price reserves
分期收款發(fā)出商品Collect money and send out the goods by stages
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