會(huì)計(jì)學(xué)里面currect
jiangdan1101328
艾吃艾美
高清在線電影FDL。譯文：把辦妥的 營(yíng)業(yè)收入帳戶中2000美元余額的 會(huì)計(jì)分錄 ，記到留存收益的帳戶上。解釋：write .A......to .....B .，是個(gè)固定結(jié)構(gòu)，意思是：“把。。。A。寫到（記到）。。。B上”。本句大結(jié)構(gòu)是：write the journal entry to the Retain Earnings account.。（把會(huì)計(jì)分錄記到留存收益的帳戶上），balance意思是“余額”， Revenues account 意思是：營(yíng)業(yè)收入帳戶，或進(jìn)款帳。
養(yǎng)啥啥不活
a/c, A/C account 帳戶、帳目 a/c, A/C account current 往來(lái)帳戶、活期存款帳戶 A&C addenda and corrigenda 補(bǔ)遺和勘誤 Acc. acceptance or accepted 承兌 Accrd.Int accrued interest 應(yīng)計(jì)利息 Acct. account 帳戶、帳目 Acct. accountant 會(huì)計(jì)師、會(huì)計(jì)員 Acct. accounting 會(huì)計(jì)、會(huì)計(jì)學(xué) Acct.No. account number 帳戶編號(hào)、帳號(hào) Acct.Tit. account title 帳戶名稱、會(huì)計(jì)科目 ACN air consignment 航空托運(yùn)單 a/c no. account number 帳戶編號(hào)、帳號(hào) Acpt. acceptance or accepted 承兌 A/CS Pay. accounts payable 應(yīng)付帳款 A/CS Rec. accounts receivable 應(yīng)收帳款 ACT advance corporation tax 預(yù)扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值 a.d., a/d after date 開票后、出票后 ADRS asset depreciation range system 固定資產(chǎn)分組折舊法 Adv. advance 預(yù)付款 ad.val.,A/V ad valorem to (according value)從價(jià) Agt. agent 代理人 Agt. agreement 協(xié)議、契約 AJE adjusting journal entries 調(diào)整分錄 Amt. amount 金額、總數(shù) Ann. annuity 年金 A/P account paid 已付賬款 A/P account payable 應(yīng)付帳款 A/P accounting period 會(huì)計(jì)期間 A/P advise and pay 付款通知 A/R account receivable 應(yīng)收帳款 A/R at the rate of 以……比例 a/r all risks （保險(xiǎn))全險(xiǎn) Arr. arrivals, arrived 到貨、到船 A/S, a/s after sight 見票即付 A/S，acc/s account sales 承銷帳、承銷清單，售貨清單 ass. assessment 估征、征稅 assimt. assignment 轉(zhuǎn)讓、讓與 ATC average total cost 平均總成本 ATM at the money 僅付成本錢 ATM Automatic Teller Machine 自動(dòng)取款機(jī)（柜員機(jī)) ATS automated trade system 自動(dòng)交易系統(tǒng) ATS automatic transfer service 自動(dòng)轉(zhuǎn)移服務(wù) Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍賣 Aud. auditor 審計(jì)員、審計(jì)師 Av. average 平均值 a.w. all wool 純羊毛 BA bank acceptance 銀行承兌匯票 bal. balance 余額、差額 banky. bankruptcy 破產(chǎn)、倒閉 Bat battery 電池 b.b. bearer bond 不記名債券 B.B., B/B bill book 出納簿 B/B bill bought 買入票據(jù)、買入?yún)R票 b&b bed & breakfast 住宿費(fèi)和早餐費(fèi) b.c. blind copy 密送的副本 BC buyer credit 買方信貸 B/C bills for collection 托收匯票 B.C. bank clearing 銀行清算 Bd. bond 債券 B/D bills discounted 已貼現(xiàn)票據(jù) B/D bank draft 銀行匯票 b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天 B/E bill of entry 報(bào)關(guān)單 b.e., B/E bill of exchange 匯票 BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn) b/f brought forward 承前 BF bonded factory 保稅工廠 Bfcy. Beneficiary 受益人 B/G, b/g bonded goods 保稅貨物 BHC Bank Holding Company 銀行控股公司 BIS Bank of International Settlements 國(guó)際清算銀行 . A. chartered accountant; chief accountant 特許會(huì)計(jì)師、主任（主管)會(huì)計(jì)師 C. A. commercial agent 商業(yè)代理、代理商 C. A. consumers' association 消費(fèi)者協(xié)會(huì) C/A capital account 資本帳戶 C/A current account 往來(lái)帳 C/A current assets 流動(dòng)資產(chǎn) C. A. D cash against documnet 交單付款 can. cancelled 注銷 cap. capital 資本 CAPM capital asset pricing model 固定資產(chǎn)計(jì)價(jià)模式 C. A. S. cost accounting standards 成本會(huì)計(jì)標(biāo)準(zhǔn) c. b., C. B. cash book 現(xiàn)金簿 CBD cash before delivery 先付款后交貨 C. C. cashier's check 銀行本票 C. C contra credit 貸方對(duì)銷 c/d carried down 過(guò)次頁(yè)、結(jié)轉(zhuǎn)下期
董小小小姐
會(huì)計(jì)專業(yè)英語(yǔ)詞匯中英文互譯
資產(chǎn) assets
流動(dòng)資產(chǎn) current assets
現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
庫(kù)存現(xiàn)金 cash on hand
零用金/周轉(zhuǎn)金 petty cash/revolving funds
銀行存款 cash in banks
在途現(xiàn)金 cash in transit
約當(dāng)現(xiàn)金 cash equivalents
其它現(xiàn)金及 約當(dāng)現(xiàn)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(jià)損失 allowance for reduction of short-term investment to market
應(yīng)收票據(jù) notes receivable
應(yīng)收票據(jù) notes receivable
應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable
應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties
其它應(yīng)收票據(jù) other notes receivable
備抵呆帳 －應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable
應(yīng)收帳款 accounts receivable
應(yīng)收帳款 accounts receivable
應(yīng)收分期帳款 installment accounts receivable
應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties
備抵呆帳 －應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable
其它應(yīng)收款 other receivables
應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable
應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies
買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract
應(yīng)收收益 earned revenue receivable
應(yīng)收退稅款 income tax refund receivable
其它應(yīng)收款 - 關(guān)系人 other receivables - related parties
其它應(yīng)收款 - 其它 other receivables - other
備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables
存貨 inventories
在途商品 goods in transit
備抵存貨跌價(jià)損失 allowance for reduction of inventory to market
制成品 finished goods
寄銷制成品 consigned finished goods
副產(chǎn)品 by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies
在途原物料 materials and supplies in transit
備抵存貨跌價(jià)損失 allowance for reduction of inventory to market
預(yù)付費(fèi)用 prepaid expenses
預(yù)付薪資 prepaid payroll
預(yù)付租金 prepaid rents
預(yù)付保險(xiǎn)費(fèi) prepaid insurance
用品盤存 offic
zhuliangli
current assets和non current assets流動(dòng)資產(chǎn)（Current Assets）是指企業(yè)可以在一年或者超過(guò)一年的一個(gè)營(yíng)業(yè)周期內(nèi)變現(xiàn)或者運(yùn)用的資產(chǎn)。內(nèi)容包括貨幣資金、短期投資、應(yīng)收票據(jù)、應(yīng)收賬款和存貨等。非流動(dòng)資產(chǎn)（non current assets）是指流動(dòng)資產(chǎn)以外的資產(chǎn)，主要包括持有到期投資、長(zhǎng)期應(yīng)收款、長(zhǎng)期股權(quán)投資、投資性房地產(chǎn)、固定資產(chǎn)、在建工程、無(wú)形資產(chǎn)、長(zhǎng)期待攤費(fèi)用、可供出售金融資產(chǎn)等。
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