会计专业术语中英文对照（大全）.doc

会计专业术语中英文对照（大全） 第一篇：会计专业术语中英文对照（大全） 一、资产 assets1、流动资产 current assets 现金及现金等价物 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 现金等价物 cash equivalents 1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments 1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券 short-term investmentsbeneficiary certificates1125 短期投资-公司债 short-term investmentsother 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment) 1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人 notes receivablerelated parties 1149 坏帐准备 －应收帐款 allowance for doubtful accountsforeign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款related parties 1188 其它应收款other 1189 坏帐准备other receivables121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 work in process 1225 委外加工 work in processother2、基金及长期投资 funds and long-term investments 基金 funds 1311 偿债基金 redemption fund（or sinking fund） 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate investments 1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产 property , plant, and equipment 土地 land 1411 土地 land 1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuil