财会名词汉英对照之二

（3）现金与应收帐款

现金     Cash
银行存款 Cash in bank
库存现金 Cash in hand
流动资产 Current assets
偿债基金 Sinking fund
定额备用金 Imprest petty cash
支票     Check(cheque)
银行对帐单 Bank statement
银行存款调节表 Bank reconciliation statement
在途存款 Outstanding deposit
在途支票 Outstanding check
应付凭单 Vouchers payable
应收帐款 Account receivable
应收票据 Note receivable
起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
商业折扣 Trade discount
现金折扣 Cash discount
销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
备抵法   Allowance method
备抵坏帐 Bad debt allowance
损益表法 Income statement approach
资产负债表法 Balance sheet approach
帐龄分析法   Aging analysis method
直接冲销法   Direct write-off method
带息票据 Interest bearing note
不带息票据   Non-interest bearing note
出票人   Maker
受款人   Payee
本金     Principal
利息 率  Interest rate
到期日   Maturity date
本票     Promissory note
贴现     Discount
背书     Endorse
拒付费   Protest fee

4）存货

存货       Inventory
商品 存货  Merchandise inventory
产成品存货 Finished goods inventory
在产品存货 Work in process inventory
原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination
寄销       Consignment
寄销人     Consignor
承销人     Consignee
定期盘存   Periodic inventory
永续盘存   Perpetual inventory
购货       Purchase
购货折让和折扣 Purchase allowance and discounts
存货盈余或短缺 Inventory overages and shortages
分批认定法 Specific identification
加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO
移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
市价       Market value
重置成本   Replacement cost
可变现净值 Net realizable value
上限       Upper limit
下限       Lower limit
毛利法     Gross margin method
零售价格法 Retail method
成本率     Cost ratio