英文会计科目讲诉.docx

英文会计科目讲诉.docx

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英文会计科目讲诉

1资产assets

11~12流动资产currentassets

111现金及约当现金cashandcashequivalents

1111库存现金cashonhand

1112零用金/周转金pettycash/revolvingfunds

1113银行存款cashinbanks

1116在途现金cashintransit

1117约当现金cashequivalents

1118其它现金及约当现金othercashandcashequivalents

112短期投资short-terminvestment

1121短期投资-股票short-terminvestments-stock

1122短期投资-短期票券short-terminvestments-short-termnotesandbills

1123短期投资-政府债券short-terminvestments-governmentbonds

1124短期投资-受益凭证short-terminvestments-beneficiarycertificates

1125短期投资-公司债short-terminvestments-corporatebonds

1128短期投资-其它short-terminvestments-other

1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket

113应收票据notesreceivable

1131应收票据notesreceivable

1132应收票据贴现discountednotesreceivable

1137应收票据-关系人notesreceivable-relatedparties

1138其它应收票据othernotesreceivable

1139备抵呆帐－应收票据allowanceforuncollectibleaccounts-notesreceivable

114应收帐款accountsreceivable

1141应收帐款accountsreceivable

1142应收分期帐款installmentaccountsreceivable

1147应收帐款-关系人accountsreceivable-relatedparties

1149备抵呆帐－应收帐款allowanceforuncollectibleaccounts-accountsreceivable

118其它应收款otherreceivables

1181应收出售远汇款forwardexchangecontractreceivable

1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies

1183买卖远汇折价discountonforwardex-changecontract

1184应收收益earnedrevenuereceivable

1185应收退税款incometaxrefundreceivable

1187其它应收款-关系人otherreceivables-relatedparties

1188其它应收款-其它otherreceivables-other

1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables

121~122存货inventories

1211商品存货merchandiseinventory

1212寄销商品consignedgoods

consign

KK:

[]

DJ:

[]

vt.[（+to）]

1.把...交付给;把...委托给

Theorphanwasconsignedtoheruncle'scare.

那孤儿托给她叔父照料。

2.发送（商品）;托运;寄存

Thegoodswereconsignedtoyoubyrailwayandshouldhavearrivedbynow.

货物已由铁路托运,现在应已到达。

3.使湮没无闻;放逐

Heconsignedalltheunpleasantthoughtstooblivion.

他把一切不愉快的思想置于脑后。

4.留出,拨出

vi.

1.【废】同意;让步

1213在途商品goodsintransit

1219备抵存货跌价损失allowanceforreductionofinventorytomarket

1221制成品finishedgoods

1222寄销制成品consignedfinishedgoods

1223副产品by-products

1224在制品workinprocess

1225委外加工workinprocess-outsourced

1226原料rawmaterials

1227物料supplies

1228在途原物料materialsandsuppliesintransit

1229备抵存货跌价损失allowanceforreductionofinventorytomarket

125预付费用prepaidexpenses

1251预付薪资prepaidpayroll

1252预付租金prepaidrents

1253预付保险费prepaidinsurance

1254用品盘存officesupplies

1255预付所得税prepaidincometax

1258其它预付费用otherprepaidexpenses

126预付款项prepayments

1261预付货款prepaymentforpurchases

1268其它预付款项otherprepayments

128~129其它流动资产othercurrentassets

1281进项税额VATpaid（orinputtax）

1282留抵税额excessVATpaid（oroverpaidVAT）

1283暂付款temporarypayments

1284代付款paymentonbehalfofothers

1285员工借支advancestoemployees

1286存出保证金refundabledeposits

refundable

KK:

[]

DJ:

[]

a.

1.可退还的;可偿还的

Thedepositisrefundable.

保证金可以归还。

1287受限制存款certificateofdeposit-restricted

1291递延所得税资产deferredincometaxassets

1292递延兑换损失deferredforeignexchangelosses

1293业主（股东）往来owners（stockholders）currentaccount

1294同业往来currentaccountwithothers

1298其它流动资产-其它othercurrentassets-other

13基金及长期投资fundsandlong-terminvestments

131基金funds

1311偿债基金redemptionfund（orsinkingfund）

redemption

KK:

[]

DJ:

[]

n.[U]

1.赎回;买回

redemptionofjewelry

珠宝饰物的赎回

2.偿还,清偿

Theinterestonthisaccountwillbepaidatredemption.

这种帐户的利息在清偿时支付。

3.履行,实践

theredemptionofapromise

诺言的履行

4.挽救;赎救

Theredemptionofthesinnersisnoteasy.

挽救那些罪人不是易事。

5.【宗】赎罪,救赎

1312改良及扩充基金fundforimprovementandexpansion

1313意外损失准备基金contingencyfund

contingency

KK:

[]

DJ:

[]

n.

1.意外事故;偶然事件[C]

Bepreparedforanycontingency.

为应付可能发生的不测事件作好准备。

2.可能性;偶然性[U]

3.（伴随发生的）情况[C]

thecontingenciesofwar

伴随战争发生的种种情况

1314退休基金pensionfund

1318其它基金otherfunds

132长期投资long-terminvestments

1321长期股权投资long-termequityinvestments

1322长期债券投资long-termbondinvestments

1323长期不动产投资long-termrealestatein-vestments

1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance

surrender

KK:

[]

DJ:

[]

vt.

1.（常后接oneself）使投降,使自首[（+to）]

Thecriminalsurrenderedhimselftothepolice.

罪犯向警察自首。

2.交出,放弃

Shesurrenderedherdreamofbecomingamodel.

她放弃当模特儿的梦想。

Hewasorderedtosurrenderhisgun.

他被命令交出他的枪。

3.（常后接oneself）听任,使沉溺于[（+to）]

Themothersurrenderedherselftogrief.

那位母亲哀痛不已。

vi.

1.投降,自首

Theybothrefusedtosurrender.

他俩拒不投降。

n.

1.投降,屈服;自首[U][C]

Thesurrenderofthesoldierssavedthemselvesfrombeingkilled.

士兵们的投降使他们免遭杀戮。

Theenemywereforcedtomakeanunconditionalsurrender.

敌军被迫无条件投降。

2.引渡,让渡;交出;放弃[U]

1328其它长期投资otherlong-terminvestments

1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalue