杭州中译翻译有限公司特为广大金融财会行业的英语爱好者整理了注册会计师领域中译英对照翻译术语库，欢迎查阅参考。

银行存款 Cash in bank

其他货币资金-外埠存款 Other monetary assets - cash in other cities

其他货币资金-银行本票 Other monetary assets - cashier's check

其他货币资金-银行汇票 Other monetary assets - bank draft

其他货币资金-信用卡 Other monetary assets - credit cards

其他货币资金-信用证保证金 Other monetary assets - L/C deposit

其他货币资金-存出投资款 Other monetary assets - cash for investment

短期投资-股票投资 Investments - Short term - stocks

短期投资-债券投资 Investments - Short term - bonds

短期投资-基金投资 Investments - Short term - funds

短期投资-其他投资 Investments - Short term - others

短期投资跌价准备 Provision for short-term investment

长期股权投资-股票投资 Long term equity investment - stocks

长期股权投资-其他股权投资 Long term equity investment - others

长期债券投资-债券投资 Long term securities investment - bonds

长期债券投资-其他债权投资 Long term securities investment - others

长期投资减值准备 Provision for long-term investment

应收票据 Notes receivable

应收股利 Dividends receivable

应收利息 Interest receivable

应收帐款 Trade debtors

坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors

预付帐款 Prepayment

应收补贴款 Allowance receivable

其他应收款 Other debtors

坏帐准备- 其他应收款 Provision for doubtful debts - other debtors

其他流动资产 Other current assets

物资采购 Purchase

原材料 Raw materials

包装物 Packing materials

低值易耗品 Low value consumables

材料成本差异 Material cost difference

自制半成品 Self-manufactured goods

库存商品 Finished goods

商品进销差价 Difference between purchase & sales of commodities

委托加工物资 Consigned processing material

委托代销商品 Consignment-out

受托代销商品 Consignment-in

分期收款发出商品 Goods on instalment sales

存货跌价准备 Provision for obsolete stocks

待摊费用 Prepaid expenses

待处理流动资产损益 Unsettled G/L on current assets

待处理固定资产损益 Unsettled G/L on fixed assets

委托贷款-本金 Consignment loan - principle

委托贷款-利息 Consignment loan - interest