[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand U4<c![Pp.  
F=e-jKogK  
　　银行存款 Cash in bank QR_h#N2h  
u05Yy&(f  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities /,UnT(/k(  
DfP-(Lm)  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check qZ&~&f|>e  
]V_A4D f  
　　其他货币资金-银行汇票 Other monetary assets - bank draft  Ip:54  
V; CPn  
　　其他货币资金-信用卡 Other monetary assets - credit cards yMTO5~U{  
x~wS/y  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit B?- poB&  
%:zu68Q[  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment A.dbb'^  
,isjiy J  
　　短期投资-股票投资 Investments - Short term - stocks C4P<GtR9  
??U/Qi180  
　　短期投资-债券投资 Investments - Short term - bonds 9dBxCdpu  
W5=)B`v  
　　短期投资-基金投资 Investments - Short term - funds
i7e6lC  
3 yy5 l!fv  
　　短期投资-其他投资 Investments - Short term - others Q2uV/M1?  
Z7RBJK7|.  
　　短期投资跌价准备 Provision for short-term investment x5mg<y2`Ng  
I[d<SHo  
　　长期股权投资-股票投资 Long term equity investment - stocks F= %A9b_a  
BP0:<vK{  
　　长期股权投资-其他股权投资 Long term equity investment - others -Ou.C7ol  
XWyP'\  
　　长期债券投资-债券投资 Long term securities investemnt - bonds d]"4aS  
*8/Xh)B;  
　　长期债券投资-其他债权投资 Long term securities investment - others Z0m`%(MJa  
mbGma  
　　长期投资减值准备 Provision for long-term investment ^W,5A;*3  
\6
JOBR  
　　应收票据 Notes receivable nS*Y+Q^9a  
\r[u >7I  
　　应收股利 Dividends receivable 5<R m{  

s&(;  
　　应收利息 Interest receivable kuV7nsXiQ  
 7-!n-  
　　应收帐款 Trade debtors 5UO+c(T  
FutS  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7K:V<vX5  
OmO#} k<  
　　预付帐款 Prepayment $R1I( sJ  
p2{7+m  
　　应收补贴款 Allowance receivable ow.!4kx{d  
?!6Itkg  
　　其他应收款 Other debtors &Xqxuy ]J  
ACdPF_Y]  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors PD-&(ka.  
v/.'st2%  
　　其他流动资产 Other current assets n]ba1t8ZA  
'in%Gii  
　　物资采购 Purchase e12QYoh  
pUb1#
=  
　　原材料 Raw materials Y}N\|*ye-  
]
f0'YLG  
　　包装物 Packing materials @we1#Vz.  
<ak[`]  
　　低值易耗品 Low value consumbles ]A'{DKR  
yXJ25Axb  
　　材料成本差异 Material cost difference 7RL J  
7upko9d/  
　　自制半成品 Self-manufactured goods j)?M  
C,Nf|L((6  
　　库存商品 Finished goods >8>!wi9U  
EIg~^xK  
　　商品进销差价 Difference between purchase & sales of commodities 5mD8$%\8  
ApXf<MAy  
　　委托加工物资 Consigned processiong material d8wVhZKI"  
cMXv  
　　委托代销商品 Consignment-out 2@
<_,'  
A iM ukd,  
　　受托代销商品 Consignment-in &>,;ye>A  
-A dDPWn  
　　分期收款发出商品 Goods on instalment sales <\~v$
=G  
HcsVq+  
　　存货跌价准备 Provision for obsolete stocks >8e)V ;  
si]VM_w6  
　　待摊费用 Prepaid expenses oAQQ OtpZN  
d_@ E4i  
　　待处理流动资产损益 Unsettled G/L on current assets CO='[1"_5  
:o>=^N  
　　待处理固定资产损益 Unsettled G/L on fixed assets tDX&~1s  
mH&7{2r  
　　委托贷款-本金 Consignment loan - principle ?e$&=FC0;  
Lt't   
　　委托贷款-利息 Consignment loan - interest XB7Aa)  
<l{oE?N  
　　委托贷款-减值准备 Consignment loan - provision J:yv82  
wtTy(j,9  
　　固定资产-房屋建筑物 Fixed assets - Buildings [iub}e0  
mgAjD.  
　　固定资产-机器设备 Fixed assets - Plant and machinery 'f\9'v  
.N X9Ab  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures @N4_){s*  
}=[p>3Dd  
　　固定资产-运输设备 Fixed assets - Automobiles /iU <\+ H  
|LZ;2 i  
　　累计折旧 Accumulated depreciation S hI1f  
mWT+15\5r(  
　　固定资产减值准备 Impairment of fixed assets k$3pmy*  
Vp/XVyL}R  
　　工程物资-专用材料 Project material - specific materials 6]brL.eGj  
2/&=:,"t,B  
　　工程物资-专用设备 Project material - specific equipment # )y`Zz{h  
xE:jcA d$}  
　　工程物资-预付大型设备款 Project material - prepaid for equipment \,Y .5?  
^k=<+*9  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production v  -}f P  
Nw*<e ]uD  
　　在建工程 Construction in progress .l1
x~(  
~T_|?lU`R  
　　在建工程减值准备 Impairment of construction in progress 5whW>T  
dk|LC-]`A  
　　固定资产清理 Disposal of fixed assets U>2KjZB  
J4T"O<i$58  
　　无形资产-专利权 Intangible assets - patent ,a #>e  
Q,3kaR@O  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how *D?=Ts  
u cpU$+  
　　无形资产-商标权 Intangible assets - trademark rights YEu+kBlcQ  
D S U`(`  
　　无形资产-土地使用权 Intangible assets - land use rights QLY;@-jF$  
N%dY.Fk  
　　无形资产-商誉 Intangible assets - goodwill >+M[!;m}  
MB)<@.A0  
　　无形资产减值准备 Impairment of intangible assets J@5iD  
<_YdN)x  
　　长期待摊费用 Deferred assets ZmsYRk~@-  
& kC  
　　未确认融资费用 Unrecognized finance fees Tbi?AJa}  
c]4X`3]  
　　其他长期资产 Other long term assets &-=~8  
pP| @Z{7d`  
　　递延税款借项 Deferred assets debits R-Edht|{  
.LDZqWr-