各種會(huì)計(jì)用語(yǔ)

1、各種會(huì)計(jì)用語(yǔ)publicaccounting公共會(huì)計(jì)businessaccounting商業(yè)會(huì)計(jì)costaccounting成本會(huì)計(jì)depreciationaccounting折舊會(huì)計(jì)computerizedaccounting電腦化會(huì)計(jì)generalledger總帳subsidiaryledger分戶帳cashbook現(xiàn)金出納帳cashaccount現(xiàn)金帳journaldaybook日記帳，流水帳baddebts壞帳investmen

2、t投資surplus結(jié)余idlecapital游資現(xiàn)金Cashinh銀行存款Cashinbank其他貨幣資金外埠存款Othermoaryassetscashinothercities其他貨幣資金銀行本票O(jiān)thermoaryassetscashier‘scheck其他貨幣資金銀行匯票O(jiān)thermoaryassetsbankdraft其他貨幣資金信用卡Othermoaryassetscreditcards其他貨幣資金信用證保證金Otherm

3、oaryassetsLCdeposit其他貨幣資金存出投資款Othermoaryassetscashfinvestment短期投資股票投資InvestmentsShttermstocks短期投資債券投資InvestmentsShttermbonds短期投資基金投資InvestmentsShttermfunds短期投資其他投資InvestmentsShttermothers短期投資跌價(jià)準(zhǔn)備Provisionfshtterminvestme

4、nt長(zhǎng)期股權(quán)投資股票投資Longtermequityinvestmentstocks長(zhǎng)期股權(quán)投資其他股權(quán)投資Longtermequityinvestmentothers長(zhǎng)期債券投資債券投資Longtermsecuritiesinvestemntbonds長(zhǎng)期債券投資其他債權(quán)投資Longtermsecuritiesinvestmentothers長(zhǎng)期投資減值準(zhǔn)備Provisionflongterminvestment應(yīng)收票據(jù)Notesre

5、ceivable應(yīng)收股利Dividendsreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款Tradedebts壞帳準(zhǔn)備應(yīng)收帳款Provisionfdoubtfuldebtstradedebts預(yù)付帳款Prepayment應(yīng)收補(bǔ)貼款A(yù)llowancereceivable其他應(yīng)收款Otherdebts壞帳準(zhǔn)備其他應(yīng)收款Provisionfdoubtfuldebtsotherdebts其他流動(dòng)資產(chǎn)Othercurren

6、tassets物資采購(gòu)Purchase原材料Rawmaterials包裝物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差異Materialcostdifference自制半成品Selfmanufacturedgoods庫(kù)存商品Finishedgoods商品進(jìn)銷(xiāo)差價(jià)Differencebetweenpurchase&salesofcommodities委托加工物資Consignedprocessi

7、ongmaterial委托代銷(xiāo)商品Consignmentout受托代銷(xiāo)商品Consignmentin分期收款發(fā)出商品Goodsoninstalmentsales存貨跌價(jià)準(zhǔn)備Provisionfobsoletestocks待攤費(fèi)用Prepaidexpenses待處理流動(dòng)資產(chǎn)損益UnsettledGLoncurrentassets待處理固定資產(chǎn)損益UnsettledGLonfixedassets委托貸款本金Consignmentloanpr

8、inciple委托貸款利息Consignmentloaninterest委托貸款減值準(zhǔn)備Consignmentloanprovision固定資產(chǎn)房屋建筑物FixedassetsBuildings固定資產(chǎn)機(jī)器設(shè)備FixedassetsPlantmachinery固定資產(chǎn)電子設(shè)備、器具及家具FixedassetsElectronicEquipment，furniturefixtures固定資產(chǎn)運(yùn)輸設(shè)備FixedassetsAutomobil

9、es累計(jì)折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Impairmentoffixedassets工程物資專(zhuān)用材料Projectmaterialspecificmaterials工程物資專(zhuān)用設(shè)備Projectmaterialspecificequipment工程物資預(yù)付大型設(shè)備款Projectmaterialprepaidfequipment工程物資為生產(chǎn)準(zhǔn)備的工具及器具Projectmaterialtoolsfa