中国会计科目的中英文对照—资产类1(在线收听

 

  一、资产类 Assets

  流动资产 Current assets

  货币资金 Cash and cash equivalents

  现金 Cash

  银行存款 Cash in bank

  其他货币资金 Other cash and cash equivalents

  外埠存款 Other city Cash in bank

  银行本票 Cashier's cheque

  银行汇票 Bank draft

  信用卡 Credit card

  信用证保证金 L/C Guarantee deposits

  存出投资款 Refundable deposits

  短期投资 Short-term investments

  股票 Short-term investments - stock

  债券 Short-term investments - corporate bonds

  基金 Short-term investments - corporate funds

  其他 Short-term investments - other

  短期投资跌价准备 Short-term investments falling price reserves

  应收款 Account receivable

  应收票据 Note receivable

  银行承兑汇票 Bank acceptance

  商业承兑汇票 Trade acceptance

  应收股利 Dividend receivable

  应收利息 Interest receivable

  应收账款 Account receivable

  其他应收款 Other notes receivable

  坏账准备 Bad debt reserves

  预付账款 Advance money

  应收补贴款 Cover deficit by state subsidies of receivable

  库存资产 Inventories

  物资采购 Supplies purchasing

  原材料 Raw materials

  包装物 Wrappage

  低值易耗品 Low-value consumption goods

  材料成本差异 Materials cost variance

  自制半成品 Semi-Finished goods

  库存商品 Finished goods

  商品进销差价 Differences between purchasing and selling price

  委托加工物资 Work in process - outsourced

  委托代销商品 Trust to and sell the goods on a commission basis

  受托代销商品 Commissioned and sell the goods on a commission basis

  存货跌价准备 Inventory falling price reserves

  分期收款发出商品 Collect money and send out the goods by stages

  待摊费用 Deferred and prepaid expenses

  长期投资 Long-term investment

  长期股权投资 Long-term investment on stocks

  股票投资 Investment on stocks

  其他股权投资 Other investment on stocks

  长期债权投资 Long-term investment on bonds

  债券投资 Investment on bonds

  其他债权投资 Other investment on bonds

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