会计专业术语中英文对照.doc

会计专业术语中英文对照.doc:..会计专业术语中英文对照会计专业术语中英文对照(北大网站上下载,经kathy土豆检杳基木正确)一、资产assets1、流动资产currentassets111现金及现金等价物cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117现金等价物cashequivalents1118其它现金及现金等价物othercashandcashequivalents112短期投资short-terminvestments11211122112311241**********短期投资短期投资短期投资短期投资短期投资短期投资-股票short-terminvestments-stock-短期政券short-terminvestments-short-termnotesandbills-政府债券short-terminvestments-governmentbonds-受益凭证short-terminvestments-beneficiarycertificates-公司债short-ts-corporatobonds一其它short—terminvestments-other备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是:短期投资跌价准备,SecuritiesFairValueAdjustment)1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-ounts-ountsreceivable1147应收帐款-ountsreceivable-relatedparties1149坏帐准备—ounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-夕卜币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-etaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189坏帐准备-ounts-otherreceivables12广122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219存货跌价准备allowancetoreduceinventorytomarket1221制成品finishedgoods1222寄销制成品consign