会计科目中英文对照汇编(doc 21页)
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点击下载会计科目中英文对照汇编内容提要:
名称 英 译
资产 assets
流动资产 current assets
现金及约当现金 cash and cash equivalents
库存现金 cash on hand
零用金/周转金 petty cash/revolving funds
银行存款 cash in banks
在途现金 cash in transit
约当现金 cash equivalents
其它现金及约当现金 other cash and cash equivalents
短期投资 short-term investment
短期投资—股票 short-term investments - stock
短期投资—短期票券 short-term investments - short-term notes and bills
短期投资—政府债券 short-term investments - government bonds
短期投资—受益凭证 short-term investments - beneficiary certificates
短期投资—公司债 short-term investments - corporate bonds
短期投资—其它 short-term investments - other
备抵短期投资跌价损失 allowance for reduction of short-term investment to market
应收票据 notes receivable
应收票据贴现 discounted notes receivable
应收票据—关系人 notes receivable - related parties
其它应收票据 other notes receivable
备抵呆帐—应收票据 allowance for uncollectible accounts- notes receivable
应收账款 accounts receivable
应收分期账款 installment accounts receivable
应收账款—关系人 accounts receivable - related parties
备抵呆帐—应收账款 allowance for uncollectible accounts - accounts receivable
其它应收款 other receivables
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