库存现金英语会计术语

主要会计科目的英文说法（国际通用）a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目

在中国肯定是要考证的，以各种证书来证明的资格。Certificate of accounting qualification 会计从业资格证Junior accountant, intermediate accountant, senior accountant, CPA分别是 初级会计，中级会计、高级会计、注册会计师.英语啊，一般企业没有要求,但若是涉外会计也许就用得上了。技多不压身。常用的词汇也就acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账

一、资产类库存现金（Cash on hand）银行存款（Cash in bank）其他货币资金(Other cash and cash equivalents)存出保证金(Refundable deposits)交易性金融资产(Financial assets at fair value through profit or loss)应收票据(Note receivable)应收账款(Account receivable )预付账款(Advanced payment)应收股利(Dividend receivable)应收利息(Interest receivable)其他应收款(Other receivables)坏账准备(Allowance for bad debts)材料采购(Materials purchase)在途物资(Materials in transit)原材料(Raw materials)材料成本差异(Materials cost variance)库存商品(Commodity stocks)发出商品(Goods shipped in transit)商品进销差价(Differences between purchasing and selling price)委托加工物资(Consigned processing material)周转材料(Circulating materials)存货跌价准备(Provisions for decline in inventory)长期应收款(Long-term receivables)固定资产(Plant and equipment)累计折旧(Accumulated depreciation)固定资产减值准备(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物资(Construction materials)固定资产清理(Disposal of fixed assets)无形资产(Intangible assets)累计摊销(Accumulated depletion)无形资产减值准备(Provisions for impairment of intangible assets)商誉(Goodwill)长期待摊费用(Long-term deferred assets)递延所得税资产(Deferred income tax assets)待处理财产损溢(Loss or profit from assets wait to deal)二、负债类短期借款（Short loan）交易性金融负债(Financial liabilities at fair value through profit or loss)应付票据(Notes payable)应付账款((Accounts payable)预收账款(Amounts collected in advance)应付职工薪酬(Accrued employee compensation)应交税费(Tax payable)应付利息(Interest payable)应付股利(Dividend payable)其他应付款(Other payables)长期借款(Long-term loan)应付债券(Long-term bonds)长期应付款(Long term payable)未确认融资费用(Unrecognized finance cost )专项应付款(Specific payable)预计负债(Accrued liabilities)递延所得税负债(Deferred income tax liabilities)三、所有者权益类实收资本(Paid-in capital)资本公积(Capital reserve)盈余公积(Surplus reserves)本年利润(Current year profits)利润分配(Profit distribution)四、成本类生产成本(Manufacturing cost)制造费用(Manufacturing overhead)劳务成本(Service cost)研发支出(R&D expenditures)工程施工(Engineering construction)五、损益类主营业务收入(Prime operating revenue)其他业务收入(Other operating revenue)公允价值变动损益(Profit or loss on fair value)营业外收入(Unrelated business income)主营业务成本(Cost of goods sold)其他业务成本(Other business expense)营业税金及附加(Operating tax and associate charge)销售费用(Marketing expenses)管理费用(Administrative expenses)财务费用(Financial expenses)资产减值损失(Asset impairment loss)营业外支出(Losses)所得税费用(Income tax expense)以前年度损益调整(Prior-period profit or loss adjustment)

库存现金网络释义库存现金:cash on hand|cashinhold|Cash in hand视同库存现金:cash equivalent库存现金薄:account of cash in vault