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英語詞匯

會計專業英語詞匯中英文互譯

時間:2024-06-25 10:57:23 英語詞匯 我要投稿
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會計專業英語詞匯中英文互譯

  資產 assets

會計專業英語詞匯中英文互譯

  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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