会计科目中英文对照

名称英 译 资产 assets 流动资产 current assets 钞票及约当钞票 cash and cash equivalents 库存钞票 cash on hand 零用金/周转金 petty cash/revolving funds 银行存款 cash in banks 在途钞票 cash in transit 约当钞票 cash equivalents 其他钞票及约当钞票 other cash and cash equivalents 短期投资 short-term investment短期投资—股票 short-term investments - stock 短期投资—短期票券 short-term investments - short-term notes and bills 短期投资—政府债券 short-term investments - government bonds 短期投资—受益凭证 short-term investments - beneficiary certificates 短期投资—公司债 short-term investments - corporate bonds 短期投资—其他 short-term investments - other 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 应收票据 notes receivable 应收票据贴现 discounted notes receivable 应收票据—关系人 notes receivable - related parties 其他应收票据 other notes receivable 备抵呆帐—应收票据 allowance for uncollectible accounts- notes receivable 应收账款 accounts receivable 应收分期账款 installment accounts receivable 应收账款—关系人 accounts receivable - related parties 备抵呆帐—应收账款 allowance for uncollectible accounts - accounts receivable 其他应收款 other receivables 应收远汇款 forward exchange contract receivable 应收远汇款—外币 forward exchange contract receivable - foreign currencies 买卖远汇折价 discount on forward ex-change contract 名称英 译 应收收益 earned revenue receivable 应收退税款 income tax refund receivable 其他应收款—关系人 other receivables - related parties 其他应收款—其他 other receivables - other 备抵呆帐—其他应收款 allowance for uncollectible accounts - other receivables 存货 inventories 商品存货 merchandise inventory 寄销商品 consigned goods 在途商品 goods in transit 备抵存货跌价损失 allowance for reduction of inventory to mark...