會(huì)計(jì)英語(yǔ)：資產(chǎn)類英語(yǔ)詞匯中英文對(duì)照

　　流動(dòng)資產(chǎn) Current assets

　　貨幣資金 Cash and cash equivalents

　　現(xiàn)金 Cash

　　銀行存款 Cash in bank

　　其他貨幣資金 Other cash and cash equivalents

　　外埠存款 Other city Cash in bank

　　銀行本票 Cashier's cheque

　　銀行匯票 Bank draft

　　信用卡 Credit card

　　信用證保證金 L/C Guarantee deposits

　　存出投資款 Refundable deposits

　　短期投資 Short-term investments

　　股票 Short-term investments - stock

　　債券 Short-term investments - corporate bonds

　　基金 Short-term investments - corporate funds

　　其他 Short-term investments - other

　　短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves

　　應(yīng)收款 Account receivable

　　應(yīng)收票據(jù) Note receivable

　　銀行承兌匯票 Bank acceptance

　　商業(yè)承兌匯票 Trade acceptance

　　應(yīng)收股利 Dividend receivable

　　應(yīng)收利息 Interest receivable

　　應(yīng)收賬款 Account receivable

　　其他應(yīng)收款 Other notes receivable

　　壞賬準(zhǔn)備 Bad debt reserves

　　預(yù)付賬款 Advance money

　　應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable

　　庫(kù)存資產(chǎn) Inventories

　　物資采購(gòu) Supplies purchasing

　　原材料 Raw materials

　　包裝物 Wrappage

　　低值易耗品 Low-value consumption goods

　　材料成本差異 Materials cost variance

　　自制半成品 Semi-Finished goods

　　庫(kù)存商品 Finished goods

　　商品進(jìn)銷差價(jià) Differences between purchasing and selling price

　　委托加工物資 Work in process - outsourced

　　委托代銷商品 Trust to and sell the goods on a commission basis

　　受托代銷商品 Commissioned and sell the goods on a commission basis

　　存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves

　　分期收款發(fā)出商品 Collect money and send out the goods by stages

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