往来类会计科目
| 11:48 Mar 18, 2012 |
| Chinese to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Summary of answers provided | ||||
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| 4 +1 | current account items |
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| 4 | current accounts receivable and payable |
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| 3 | Current Account |
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| 2 | current assets |
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Answers
1 hr confidence: 
current assets Explanation: 我不是内行的，希望更专业的人提出见解！ 美国通用会计准则里（http://ishare.iask.sina.com.cn/f/12579292.html）有一篇叫做“CASH, RECEIVABLES, AND PREPAID EXPENSES”，说："Current assets usually include cash, short-term investments, receivables, inventory, and prepaid expenses." 意思应该是一样吧？ |
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1 hr confidence:
Current Account Explanation: 往来类会计主要掌管往来帐款。往来账款是企业资产、负债的组成部分，是企业在经济活动中发生的应收、应付、暂收、暂付款项。 In economics, the current account is one of the two primary components of the balance of payments, the other being the capital account. The current account is the sum of the balance of trade (exports minus imports). Reference: http://en.wikipedia.org/wiki/Current_account |
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13 hrs confidence:
current accounts receivable and payable Explanation: 中文意思往,来，过渡性, 加起来应该是短期的应收账和应付账。而后面的详细解释更证明我的估计。在美国会计中, 在一年内应收和应付的都叫current accounts. 应收的是current receivable, 应付的是current payable; 更广泛的用词是current assets and current liabilities. 企业, 应是盈利的公司(for profit companies), 用的应该是financial accounting. 行政事业, 应是非盈利(non-profit, governmental), 用的应该是fund accounting. 因此,进出的方式是有区别的。 供参考 |
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3 days 3 hrs confidence: peer agreement (net): +1
peer agreement (net): +1current account items Explanation: FYI |
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