會計科目中英文對照彙編(doc 21頁)

會計科目中英文對照彙編內容提要：
名稱 英　譯
資產 assets
流動資產 current assets
現金及約當現金 cash and cash equivalents
庫存現金 cash on hand
零用金/周轉金 petty cash/revolving funds
銀行存款 cash in banks
在途現金 cash in transit
約當現金 cash equivalents
其它現金及約當現金 other cash and cash equivalents
短期投資 short-term investment
短期投資—股票 short-term investments - stock
短期投資—短期票券 short-term investments - short-term notes and bills
短期投資—政府債券 short-term investments - government bonds
短期投資—受益憑證 short-term investments - beneficiary certificates
短期投資—公司債 short-term investments - corporate bonds
短期投資—其它 short-term investments - other
備抵短期投資跌價損失 allowance for reduction of short-term investment to market
應收票據 notes receivable
應收票據貼現 discounted notes receivable
應收票據—關係人 notes receivable - related parties
其它應收票據 other notes receivable
備抵呆帳—應收票據 allowance for uncollectible accounts- notes receivable
應收賬款 accounts receivable
應收分期賬款 installment accounts receivable
應收賬款—關係人 accounts receivable - related parties
備抵呆帳—應收賬款 allowance for uncollectible accounts - accounts receivable
其它應收款 other receivables
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