会计专业英语词汇.doc

会计专业英语词汇.doc:..会计专业英语词汇1中文科目是老的叫法)现金Cashinhand银行存款Cashinbank其他货币资金-aryassets一cashinothercities其他货币资金-aryassets-cashier'schock其他货币资金-aryassets一bankdraft其他货币资金-aryassets-creditcardsInvestments--Shortterm--stocksInvestments--Shortterm--bondsInvestments--Shortterm--fundsInvestments--Shortterm--others其他货币资金-aryassets-L/Cdeposit其他货币资金-aryassets一cashforinvestment短期投资-股票投资短期投资-债券投资短期投资-基金投资短期投资-其他投资短期投资跌价准备Provisionforshort-terminvestment长期股权投资-股票投资Longtermequityinvestment-stocks长期股权投资-其他股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors预付帐款Prepayment应收补贴款Allowancereceivable其他应收款Otherdebtors坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Se1f-manufactureclgoods库存商品Finishedgoods商品进销差价Differencebetweenpurchase&modities委托力口工物资Consignedprocess!ongmaterial委托代销商品Consignment-out受托代销商JIConsignmont-in分期收款发出商品Goodsoninstalmentsales存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益I'nscttlcdG/Loncurrentassets待处理固定资产损益UnsettledG/Lonfixedassets委托贷款-本金Consignmentloan-委托贷款-利息Consignmentloan--principle-interest委托贷款-减值准备Consignmentloan-provision固定资产-龙•屋建筑物Fixedassets-Buildings固定资产-机器设备Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定资产-运输设备Fixedassets-umulateddepreciation固定资产减值准备Impairmentoffixedassets工程物资-专用材料Projectmaterial-specificmaterials工程物资-专用设备Projectmaterial-specificequipment工程物资-预付大型设备款Projectmaterial-prepaidforequipment工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程减值准备Impairmentofconstructioninprogress固定资产清理Disposaloffixedassets无形资产-专利权Intangibleassets一patent无形资产-非专利技术Intangible