专业英文词汇.doc

专业英文词汇.DOC—、资产类Assets流动资产Currentassets 货币资金Cashandcashequivalents现金Cash 银行存款Cashinbank其他货币资金Othercashandcashequivalents外埠存款OthercityCashinbank 银行本票Cashier'scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments・stock债券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments—other短期投资跌价准备Short-eptance应收利息Interestreceivable其他应收款Othernotes预付账款Advancemoney库存资产Inventories原材料Rawmaterials库存商品Finishedgoods应收补贴款Coverdeficitbystatesubsidiesofreceivable物资采购Suppliespurchasing包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocess・missionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestmentonbonds长期投资减值准备Long-umulateddepreciation本金Principal减值准备Depreciationreserves房屋Building机器设备Machineryequipment工具器具Instrumentsand无形资产Intangibleassets非专利技术Non--purposematerial专用设