[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand Dk:Zeo]+my  
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　　银行存款 Cash in bank ,rQznE 1e  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities 2OEOb,`  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check xZBmQ:s',S  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft o: TO
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Kx ';mgG#$  
　　其他货币资金-信用卡 Other monetary assets - credit cards  u"tv6Qp  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7|\[ipVX:3  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment 'H:lR1(,  
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　　短期投资-股票投资 Investments - Short term - stocks j&ddpS(s  
Ju+r@/y%  
　　短期投资-债券投资 Investments - Short term - bonds 6MF%$K3  
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　　短期投资-基金投资 Investments - Short term - funds (1*?2u*j  
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　　短期投资-其他投资 Investments - Short term - others (m})V0/`  
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　　短期投资跌价准备 Provision for short-term investment 8z\WyDz  
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　　长期股权投资-股票投资 Long term equity investment - stocks anHP5gD  
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　　长期股权投资-其他股权投资 Long term equity investment - others "@DCQ  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds .F&\xa{  
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　　长期债券投资-其他债权投资 Long term securities investment - others 3%>"|Y
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　　长期投资减值准备 Provision for long-term investment $GPenQ~},  
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　　应收票据 Notes receivable 'Q?nU^:F#  
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　　应收股利 Dividends receivable &H`yDrg6U  
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　　应收利息 Interest receivable *[k7KG2_U  

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　　应收帐款 Trade debtors O]90F  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9["yL{IPe  
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　　预付帐款 Prepayment Xb5n;=)  
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　　应收补贴款 Allowance receivable
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　　其他应收款 Other debtors 3;@t{rIin  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors B/&axm%0  
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　　其他流动资产 Other current assets {eMu"<  
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　　物资采购 Purchase :TxfkicN\  
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　　原材料 Raw materials 7JQ5OC3  
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　　包装物 Packing materials 8!'#B^  
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　　低值易耗品 Low value consumbles ;spuBA)[X  
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　　材料成本差异 Material cost difference 'cu( Sd}  
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　　自制半成品 Self-manufactured goods &Dgho  
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　　库存商品 Finished goods D/"[/!  
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　　商品进销差价 Difference between purchase & sales of commodities bo4 :|Z  
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　　委托加工物资 Consigned processiong material ubjuuha"  
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　　委托代销商品 Consignment-out ]4@_KKP  
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　　受托代销商品 Consignment-in Y, )'0O  
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　　分期收款发出商品 Goods on instalment sales mTwz&N \  
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　　存货跌价准备 Provision for obsolete stocks ck){N ?y  
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　　待摊费用 Prepaid expenses pJ;J>7Gt  
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　　待处理流动资产损益 Unsettled G/L on current assets 4w}\2&=  
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　　待处理固定资产损益 Unsettled G/L on fixed assets O&!+ni  
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　　委托贷款-本金 Consignment loan - principle
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　　委托贷款-利息 Consignment loan - interest -SGR)  
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　　委托贷款-减值准备 Consignment loan - provision h7)^$Hd  
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　　固定资产-房屋建筑物 Fixed assets - Buildings }5z6b>EI9a  
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　　固定资产-机器设备 Fixed assets - Plant and machinery 7<<pP  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures rp6Y&3p.  
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　　固定资产-运输设备 Fixed assets - Automobiles YR@@:n'TP  
u-=S_e  
　　累计折旧 Accumulated depreciation 4_ztIrw  
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　　固定资产减值准备 Impairment of fixed assets #'^!@+)  
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　　工程物资-专用材料 Project material - specific materials tO~D A >R  
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　　工程物资-专用设备 Project material - specific equipment DN2K4%cM%'  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment 'ejuzE9  
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　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production E ~<SEA  
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　　在建工程 Construction in progress 0?qXDO&~  
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　　在建工程减值准备 Impairment of construction in progress @s}I_@  
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　　固定资产清理 Disposal of fixed assets zm Q V6o=k  
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　　无形资产-专利权 Intangible assets - patent bg[k8*.:F  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how IsxPm9P2<  
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　　无形资产-商标权 Intangible assets - trademark rights ^W5rL@h_  
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　　无形资产-土地使用权 Intangible assets - land use rights kSv?p1\@&P  
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　　无形资产-商誉 Intangible assets - goodwill @C62%fU{5  
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　　无形资产减值准备 Impairment of intangible assets Ir|Q2$W2^c  
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　　长期待摊费用 Deferred assets "aHY]E{  
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　　未确认融资费用 Unrecognized finance fees pg1o@^OuL  
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　　其他长期资产 Other long term assets mf=,6fx28  
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　　递延税款借项 Deferred assets debits 'C)^ hj.  
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