会计学词汇中英文对照

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1、会计学(Accounting)账目单词中英对照表来源：OSU商科帮的日志一、资产类Assets 流动资产Currentassets 货币资金Cashandcashequivalents 1001现金Cash 1002银行存款Cashinbank 1009其他货币资金Othercashandcashequivalents '100901外埠存款OthercityCashinbank '100902银行本票Cashier'scheque '100903银行汇票Bankdraft '100904信用卡Creditcard '100905

2、信用证保证金L/CGuaranteedeposits '100906存出投资款Refundabledeposits 1101短期投资Short-terminvestments '110101股票Short-terminvestments-stock '110102债券Short-terminvestments-corporatebonds '110103基金Short-terminvestments-corporatefunds '110110其他Short-terminvestments-other 1102短期投资跌价准备Sh

3、ort-terminvestmentsfallingpricereserves 应收款Accountreceivable 1111应收票据Notereceivable 银行承兑汇票Bankacceptance 商业承兑汇票Tradeacceptance 1121应收股利Dividendreceivable 1122应收利息Interestreceivable 1131应收账款Accountreceivable 1133其他应收款Othernotesreceivable 1141坏账准备Baddebtreserves 1151预付账

4、款Advancemoney 1161应收补贴款Coverdeficitbystatesubsidiesofreceivable 库存资产Inventories 1201物资采购Suppliespurchasing 1211原材料Rawmaterials 1221包装物Wrappage 1231低值易耗品Low-valueconsumptiongoods 1232材料成本差异Materialscostvariance 1241自制半成品Semi-Finishedgoods 1243库存商品Finishedgoods 1244商品进销

5、差价Differencesbetweenpurchasingandsellingprice 1251委托加工物资Workinprocess-outsourced 1261委托代销商品Trusttoandsellthegoodsonacommissionbasis 1271受托代销商品Commissionedandsellthegoodsonacommissionbasis 1281存货跌价准备Inventoryfallingpricereserves 1291分期收款发出商品Collectmoneyandsendoutthegoo

6、dsbystages 1301待摊费用Deferredandprepaidexpenses 长期投资Long-terminvestment 1401长期股权投资Long-terminvestmentonstocks '140101股票投资Investmentonstocks '140102其他股权投资Otherinvestmentonstocks 1402长期债权投资Long-terminvestmentonbonds '140201债券投资Investmentonbonds '140202其他债权投资Otherinvestmen

7、tonbonds 1421长期投资减值准备Long-terminvestmentsdepreciationreserves 股权投资减值准备Stockrightsinvestmentdepreciationreserves 债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves 1431委托贷款Entrustloans '143101本金Principal '143102利息Interest '143103减值准备Depreciationreserves 1501固定资产Fi

8、xedassets 房屋Building 建筑物Structure 机器设备Machineryequipment 运输设备Transportationfacilities 工具器具Instrumentsandimplement 1502累计折旧Ac