会计学里面currect

高清在线电影FDL。译文：把办妥的 营业收入帐户中2000美元余额的 会计分录 ，记到留存收益的帐户上。解释：write .A......to .....B .，是个固定结构，意思是：“把。。。A。写到（记到）。。。B上”。本句大结构是：write the journal entry to the Retain Earnings account.。（把会计分录记到留存收益的帐户上），balance意思是“余额”， Revenues account 意思是：营业收入帐户，或进款帐。

a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 ad.val.,A/V ad valorem to (according value)从价 Agt. agent 代理人 Agt. agreement 协议、契约 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R account receivable 应收帐款 A/R at the rate of 以……比例 a/r all risks （保险)全险 Arr. arrivals, arrived 到货、到船 A/S, a/s after sight 见票即付 A/S，acc/s account sales 承销帐、承销清单，售货清单 ass. assessment 估征、征税 assimt. assignment 转让、让与 ATC average total cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine 自动取款机（柜员机) ATS automated trade system 自动交易系统 ATS automatic transfer service 自动转移服务 Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍卖 Aud. auditor 审计员、审计师 Av. average 平均值 a.w. all wool 纯羊毛 BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 Bat battery 电池 b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿 B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. blind copy 密送的副本 BC buyer credit 买方信贷 B/C bills for collection 托收汇票 B.C. bank clearing 银行清算 Bd. bond 债券 B/D bills discounted 已贴现票据 B/D bank draft 银行汇票 b.d.i. both dates inclusive, both days inclusive 包括头尾两天 B/E bill of entry 报关单 b.e., B/E bill of exchange 汇票 BEP breakeven point 保本点、盈亏临界点 b/f brought forward 承前 BF bonded factory 保税工厂 Bfcy. Beneficiary 受益人 B/G, b/g bonded goods 保税货物 BHC Bank Holding Company 银行控股公司 BIS Bank of International Settlements 国际清算银行 . A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师 C. A. commercial agent 商业代理、代理商 C. A. consumers' association 消费者协会 C/A capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C. A. D cash against documnet 交单付款 can. cancelled 注销 cap. capital 资本 CAPM capital asset pricing model 固定资产计价模式 C. A. S. cost accounting standards 成本会计标准 c. b., C. B. cash book 现金簿 CBD cash before delivery 先付款后交货 C. C. cashier's check 银行本票 C. C contra credit 贷方对销 c/d carried down 过次页、结转下期

会计专业英语词汇中英文互译

资产 assets

流动资产 current assets

现金及约当现金 cash and cash equivalents

库存现金 cash on hand

零用金/周转金 petty cash/revolving funds

银行存款 cash in banks

在途现金 cash in transit

约当现金 cash equivalents

其它现金及 约当现金 other cash and cash equivalents

短期投资 short-term investment

短期投资 -股票 short-term investments - stock

短期投资 -短期票券 short-term investments - short-term notes and bills

短期投资 -政府债券 short-term investments - government bonds

短期投资 -受益凭证 short-term investments - beneficiary certificates

短期投资 -公司债 short-term investments - corporate bonds

短期投资 -其它 short-term investments - other

备抵短期投资跌价损失 allowance for reduction of short-term investment to market

应收票据 notes receivable

应收票据 notes receivable

应收票据贴现 discounted notes receivable

应收票据 -关系人 notes receivable - related parties

其它应收票据 other notes receivable

备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable

应收帐款 accounts receivable

应收帐款 accounts receivable

应收分期帐款 installment accounts receivable

应收帐款 -关系人 accounts receivable - related parties

备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable

其它应收款 other receivables

应收出售远汇款 forward exchange contract receivable

应收远汇款 -外币 forward exchange contract receivable - foreign currencies

买卖远汇折价 discount on forward ex-change contract

应收收益 earned revenue receivable

应收退税款 income tax refund receivable

其它应收款 - 关系人 other receivables - related parties

其它应收款 - 其它 other receivables - other

备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

存货 inventories

在途商品 goods in transit

备抵存货跌价损失 allowance for reduction of inventory to market

制成品 finished goods

寄销制成品 consigned finished goods

副产品 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

备抵存货跌价损失 allowance for reduction of inventory to market

预付费用 prepaid expenses

预付薪资 prepaid payroll

预付租金 prepaid rents

预付保险费 prepaid insurance

用品盘存 offic

current assets和non current assets流动资产（Current Assets）是指企业可以在一年或者超过一年的一个营业周期内变现或者运用的资产。内容包括货币资金、短期投资、应收票据、应收账款和存货等。非流动资产（non current assets）是指流动资产以外的资产，主要包括持有到期投资、长期应收款、长期股权投资、投资性房地产、固定资产、在建工程、无形资产、长期待摊费用、可供出售金融资产等。

非财务人员，转两个供参考