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杭州中譯翻譯有限公司特為廣大金融財會行業的英語愛好者整理了注冊會計師領域中譯英對照翻譯術語庫，歡迎查閱參考。

銀行存款 Cash in bank

其他貨幣資金-外埠存款 Other monetary assets - cash in other cities

其他貨幣資金-銀行本票 Other monetary assets - cashier's check

其他貨幣資金-銀行匯票 Other monetary assets - bank draft

其他貨幣資金-信用卡 Other monetary assets - credit cards

其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit

其他貨幣資金-存出投資款 Other monetary assets - cash for investment

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

短期投資-債券投資 Investments - Short term - bonds

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

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

短期投資跌價準備 Provision for short-term investment

長期股權投資-股票投資 Long term equity investment - stocks

長期股權投資-其他股權投資 Long term equity investment - others

長期債券投資-債券投資 Long term securities investment - bonds

長期債券投資-其他債權投資 Long term securities investment - others

長期投資減值準備 Provision for long-term investment

應收票據 Notes receivable

應收股利 Dividends receivable

應收利息 Interest receivable

應收帳款 Trade debtors

壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors

預付帳款 Prepayment

應收補貼款 Allowance receivable

其他應收款 Other debtors

壞帳準備- 其他應收款 Provision for doubtful debts - other debtors

其他流動資產 Other current assets

物資采購 Purchase

原材料 Raw materials

包裝物 Packing materials

低值易耗品 Low value consumables

材料成本差異 Material cost difference

自制半成品 Self-manufactured goods

庫存商品 Finished goods

商品進銷差價 Difference between purchase & sales of commodities

委托加工物資 Consigned processing material

委托代銷商品 Consignment-out

受托代銷商品 Consignment-in

分期收款發出商品 Goods on instalment sales

存貨跌價準備 Provision for obsolete stocks

待攤費用 Prepaid expenses

待處理流動資產損益 Unsettled G/L on current assets

待處理固定資產損益 Unsettled G/L on fixed assets

委托貸款-本金 Consignment loan - principle

委托貸款-利息 Consignment loan - interest