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[Your Business Name] Balance Sheet [Mmmm Dd, 200X] Assets Current Assets: Cash $0 Accounts Receivable $0 Less: Reserve for Bad Debts 0 0 Merchandise Inventory 0 Prepaid Expenses 0 Notes Receivable 0 T

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会计英语词汇漫谈-5

Receivable 、Payable和 Prepaid 将Receivable 和Payable 两个词稍加比较，不难发现它们后面的四个字母相同，都有-able ，这是英语词汇构成的后缀之一。这个词缀紧

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中国会计科目的中英文对照—负债类2

应交营业税 Business tax payable 应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value

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会计英语词汇

Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额

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interbank rate 银行同业利率；银行同业拆息率 interbank settlement system 银行同业结算系统 inter-branch account 联行帐户；分行往来帐 intercompany balance 公司之间的债

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会计常用词汇（三）

二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应