會計的30個專業術語如下:
資產類 :
流動資產 Current assets.
貨幣資金 Cash and cash equivalents.
現金 Cash.
銀行存款 Cash in bank.
其他貨幣資金 Other cash and cash equivalents.
外埠存款 Other city Cash in bank.
銀行本票 Cashier''s cheque.
銀行匯票 Bank draft.
信用卡 Credit card.
信用證保證金 L/C Guarantee deposits.
存出投資款 Refundable deposits.
短期投資 Short-term investments.
股票 Short-term investments - stock.
債券 Short-term investments - corporate bonds.
基金 Short-term investments - corporate funds.
其他:
短期投資跌價準備 Short-term investments falling price reserves.
應收款 Account receivable.
應收票據 Note receivable.
銀行承兌匯票 Bank acceptance.
商業承兌匯票 Trade acceptance.
應收股利 Dividend receivable.
應收利息 Interest receivable.
應收賬款 Account receivable.
其他應收款 Other notes receivable.
壞賬準備 Bad debt reserves.
預付賬款 Advance money.
應收補貼款 Cover deficit by state subsidies of receivable.
庫存資產 Inventories.
物資采購 Supplies purchasing.
原材料 Raw materials.
包裝物 Wrappage.