會計專業英語詞匯中英文互譯
資產 assets
流動資產 current assets
現金及約當現金 cash and cash equivalents
庫存現金 cash on hand
零用金/周轉金 petty cash/revolving funds
銀行存款 cash in banks
在途現金 cash in transit
約當現金 cash equivalents
其它現金及 約當現金 other cash and cash equivalents
短期投資 short-term investment
短期投資 -股票 short-term investments - stock
短期投資 -短期票券 short-term investments - short-term notes and bills
短期投資 -政府債券 short-term investments - government bonds
短期投資 -受益憑證 short-term investments - beneficiary certificates
短期投資 -公司債 short-term investments - corporate bonds
短期投資 -其它 short-term investments - other
備抵短期投資跌價損失 allowance for reduction of short-term investment to market
應收票據 notes receivable
應收票據 notes receivable
應收票據貼現 discounted notes receivable
應收票據 -關系人 notes receivable - related parties
其它應收票據 other notes receivable
備抵呆帳 －應收票據 allowance for uncollec- tible accounts- notes receivable
應收帳款 accounts receivable
應收帳款 accounts receivable
應收分期帳款 installment accounts receivable
應收帳款 -關系人 accounts receivable - related parties
備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable
其它應收款 other receivables
應收出售遠匯款 forward exchange contract receivable
應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies
買賣遠匯折價 discount on forward ex-change contract
應收收益 earned revenue receivable
應收退稅款 income tax refund receivable
其它應收款 - 關系人 other receivables - related parties
其它應收款 - 其它 other receivables - other
備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables
存貨 inventories
在途商品 goods in transit
備抵存貨跌價損失 allowance for reduction of inventory to market
制成品 finished goods
寄銷制成品 consigned finished goods
副產品 by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies
在途原物料 materials and supplies in transit
備抵存貨跌價損失 allowance for reduction of inventory to market
預付費用 prepaid expenses
預付薪資 prepaid payroll
預付租金 prepaid rents
預付保險費 prepaid insurance
用品盤存 offic
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