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杭州中譯翻譯有限公司特為廣大金融財會行業(yè)的英語愛好者整理了注冊會計師領域中譯英對照翻譯術語庫，歡迎查閱參考。

銀行存款 Cash in bank

其他貨幣資金-外埠存款 Other monetary assets - cash in other cities

其他貨幣資金-銀行本票 Other monetary assets - cashier's check

其他貨幣資金-銀行匯票 Other monetary assets - bank draft

其他貨幣資金-信用卡 Other monetary assets - credit cards

其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit

其他貨幣資金-存出投資款 Other monetary assets - cash for investment

短期投資-股票投資 Investments - Short term - stocks

短期投資-債券投資 Investments - Short term - bonds

短期投資-基金投資 Investments - Short term - funds

短期投資-其他投資 Investments - Short term - others

短期投資跌價準備 Provision for short-term investment

長期股權投資-股票投資 Long term equity investment - stocks

長期股權投資-其他股權投資 Long term equity investment - others

長期債券投資-債券投資 Long term securities investment - bonds

長期債券投資-其他債權投資 Long term securities investment - others

長期投資減值準備 Provision for long-term investment

應收票據(jù) Notes receivable

應收股利 Dividends receivable

應收利息 Interest receivable

應收帳款 Trade debtors

壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors

預付帳款 Prepayment

應收補貼款 Allowance receivable

其他應收款 Other debtors

壞帳準備- 其他應收款 Provision for doubtful debts - other debtors

其他流動資產(chǎn) Other current assets

物資采購 Purchase

原材料 Raw materials

包裝物 Packing materials

低值易耗品 Low value consumables

材料成本差異 Material cost difference

自制半成品 Self-manufactured goods

庫存商品 Finished goods

商品進銷差價 Difference between purchase & sales of commodities

委托加工物資 Consigned processing material

委托代銷商品 Consignment-out

受托代銷商品 Consignment-in

分期收款發(fā)出商品 Goods on instalment sales

存貨跌價準備 Provision for obsolete stocks

待攤費用 Prepaid expenses

待處理流動資產(chǎn)損益 Unsettled G/L on current assets

待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets

委托貸款-本金 Consignment loan - principle

委托貸款-利息 Consignment loan - interest