常用会计科目的英语说法[中国管理软件论坛]

常用会计科目的英语说法

现金 Cash on hand 银行存款 Cash in bank 有价证券 Marketable securities 应收票据 Notes receivable 坏帐准备 Provision for bad debts 预付货款 Advanced to suppliers 其他应收款 Other receivables 待摊费用 Prepaid expense 存货 Inventories 其它流动资产 Other current assets 长期投资 Long term assets 短期借款 Short-term loans 应付票据 Notes payable 应付帐款 Accounts payable 应付工资 Accrued payroll 应交税金 Taxes payable 应付股利 Dividends payable 预收货款 Advances from customers 其他应付款 other payables 预提费用 Accrued expense 其他流动负债 Other current liabilities 长期负债 Long-term loans 应付公司债 Debentures payable 应付公司债溢价（折价）Premium (Discount) on Debentures payable 一年以上的应付款项 Payables due after one year 固定资产 Fix assets 固定资产原值 Fix assets—cost 累计折旧 Accumulated depreciation 固定资产净值 Fix assets—net value 固定资产清理 Disposal of fixed assets 在建工程 Construction in progress 无形资产 Intangible assets 场地使用权 Land occupancy right 其他无形资产 Other intangible assets 其他资产 other assets 开办费 Organization expense 递延投资损失 Deferred loss on investment 递延税款借项Deferred tax charges 其他递延支出 Other deferred expense 待转销汇兑损失 Unamortized exchange 其它负债 Other liabilities 筹建期间汇兑收益 Deferred gain during start-up period. 递延投资收益 Deferred gain on investments 递延税款贷项 Deferred tax credits 其它递延贷项 Other deferred credits 待转销汇兑收益 Unamortized exchange gain 所有者权益 owner’s equity 资本总额 Registered capital 实收资本 Paid-in capital 资本公积 Capital surplus 储备基金 Reserve fund 企业发展基金 Enterprise expansion fund 利润归还投资 Profits capitalized on return 本年利润 Current year net income 未分配利润 Undistributed profits 委托加工材料 Customer’s materials to be processed 受托代销商品 Consignment-in 代管商品物资 Goods held for others

主题：常用会计科目的英语说法