會計常用英語系會(已修改)
2025-04-15 23:24 本頁面
【正文】 現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金外埠存款Other monetary assets cash in other cities 其他貨幣資金銀行本票 Other monetary assets cashier‘s check 其他貨幣資金銀行匯票 Other monetary assets bank draft 其他貨幣資金信用卡 Other monetary assets credit cards 其他貨幣資金信用證保證金 Other monetary assets L/C deposit 其他貨幣資金存出投資款 Other monetary assets cash for investment 短期投資股票投資 Investments Short term stocks 短期投資債券投資 Investments Short term bonds 短期投資基金投資 Investments Short term funds 短期投資其他投資 Investments Short term others 短期投資跌價準備 Provision for shortterm investment 長期股權(quán)投資股票投資 Long term equity investment stocks 長期股權(quán)投資其他股權(quán)投資 Long term equity investment others 長期債券投資債券投資 Long term securities investemnt bonds 長期債券投資其他債權(quán)投資 Long term securities investment others 長期投資減值準備 Provision for longterm investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Trade debtors 壞帳準備 應(yīng)收帳款 Provision for doubtful debts trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補貼款 Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準備 其他應(yīng)收款 Provision for doubtful debts other debtors 其他流動資產(chǎn) Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Selfmanufactured goods 庫存商品 Finished goods 商品進銷差價 Difference between purchase amp。 sales of modities 委托加工物資 Consigned processiong material 委托代銷商品 Consignmentout 受托代銷商品 Consignmentin 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準備 Provision for obsolete stocks 待攤費用 Prepaid expenses 待處理流動資產(chǎn)損益 Unsettled G/L on current
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