中国会计科目的中英文对照

外语

　　中国会计科目的中英文对照
　　一、资产类 Assets
　　流动资产 Current assets
　　货币资金 Cash and cash equivalents
　　现金 Cash
　　银行存款 Cash in bank
　　其他货币资金 Other cash and cash equivalents
　　外埠存款 Other city Cash in bank
　　银行本票 Cashier's cheque
　　银行汇票 Bank draft
　　信用卡 Credit card
　　信用证保证金 L/C Guarantee deposits
　　存出投资款 Refundable deposits
　　短期投资 Short-term investments
　　股票 Short-term investments - stock
　　债券 Short-term investments - corporate bonds
　　基金 Short-term investments - corporate funds
　　其他 Short-term investments - other
　　短期投资跌价准备 Short-term investments falling price reserves
　　应收款 Account receivable
　　应收票据 Note receivable
　　银行承兑汇票 Bank acceptance
　　商业承兑汇票 Trade acceptance
　　应收股利 Dividend receivable
　　应收利息 Interest receivable
　　应收账款 Account receivable
　　其他应收款 Other notes receivable
　　坏账准备 Bad debt reserves
　　预付账款 Advance money
　　应收补贴款 Cover deficit by state subsidies of receivable
　　库存资产 Inventories
　　物资采购 Supplies purchasing
　　原材料 Raw materials
　　包装物 Wrappage
　　低值易耗品 Low-value consumption goods
　　材料成本差异 Mater