投资银行家常见的会计分录英文表达

2021年1月22日发(作者：gazette)

参考医学

一、资产类

现
常见的会计分录英文表达（清楚整理）

金

银行存款

其他货币资金

assets cash
短期投资

on
hand
cash
短期投资跌价准备

in bank
应收票据

应收股利

other cash and cash equivalent short-term investment
应收利息

应收帐款

short-term investments falling price reserve
坏帐准备

预付帐款

notes receivable dividend receivable interest receivable
应收补贴款

其他应
accounts receivable bad debts reserve prepayments / payment
收款

在途物资

原
in advance cover deficit receivable from state subsidize
材料

包装物

低值
other notes receivable materials in transit
易耗品

库存商品

委托加工物资

委托
raw
materials wrappage
low-value
consumption goods
finished
代销商品

受托代销
goods
商品

存货跌价准备

work in process- outsourced
trust
to
and
sell
the
goods
on
a
commission
basis
commissioned
and sell the goods on a commission basis inventory falling
price
reserve
collect
money and
send
out the goods
by
stages
deferred and prepaid expenses
long-term investment on stocks long-term investment on
bonds
long- term
investment
depreciation
reserve
fixed
assets
分期收款发出商品

accumulated
depreciation
project
goods and
material
project
待摊费用

长期股权
under construction
投资

长期债权投资

fixed assets disposal intangible assets
长期投资减值准备

organization/preliminary expenses long-term deferred and
固定资产

累计折旧

prepaid expenses wait deal assets loss or income
工程物资

在建工程

固定资产清理

无形
资产

开办费

长期
待摊费用


待处理财产损溢