2024年3月23日发(作者：联想z5s刷机包)

英语会计报表术语翻译

会计报表术语英译

采自某企业——

资产负债表：balance sheet

流动资产：current assets

现金：cash on hand

银行存款：cash in bank

短期投资：marketable securities

应收票据：note receivable

应收账款：account receivable

减坏账准备：less provision for debtors

预付账款：advances to suppliers

其他应收款：other receivable

内部往来：inter-company current account

待摊费用：prepaid expenses

存货：inventories

存货跌价准备：provision for loss on realization

一年到期的长期投资：long-term investment due within one year 其他流动资产：

other current assets

流动资产合计：total current assets

长期投资：long term investment

长期股权投资：long term investment-stocks

长期债权投资：long-term investment - debentures

长期应收款；receivables over one year

固定资产：fixed assets

固定资产原价：fixed assets-original costs

累计折旧：accumulated depreciation