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[专业英语]会计科目中英文对照表 [复制链接]

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离线connie
 

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-02-10
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
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  银行存款 Cash in bank +N:%`9}2V  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities vj0?b/5m  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check 0l*/_;wo  
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  其他货币资金-银行汇票 Other monetary assets - bank draft 1tc9STYR}  
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  其他货币资金-信用卡 Other monetary assets - credit cards %Kp}Wo6  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit Q5JeL6t  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment eyV904<F  
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  短期投资-股票投资 Investments - Short term - stocks yD"sYT   
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  短期投资-债券投资 Investments - Short term - bonds i|Wn*~yFOO  
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  短期投资-基金投资 Investments - Short term - funds ;k]pq4E  
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  短期投资-其他投资 Investments - Short term - others m\=u/Zip  
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  短期投资跌价准备 Provision for short-term investment 9mZ1 a6,x  
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  长期股权投资-股票投资 Long term equity investment - stocks 0:EiCKb)ol  
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  长期股权投资-其他股权投资 Long term equity investment - others duCm+4,.  
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  长期债券投资-债券投资 Long term securities investemnt - bonds EzaOg|  
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  长期债券投资-其他债权投资 Long term securities investment - others LtBH4 A  
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  长期投资减值准备 Provision for long-term investment sEa:p: !  
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  应收票据 Notes receivable I( e>ff  
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  应收股利 Dividends receivable gUcE,L  
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  应收利息 Interest receivable $nW>]S\|  
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  应收帐款 Trade debtors I$&/?ns@O  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .IgQn |N  
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  预付帐款 Prepayment _%]H}N Q  
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  应收补贴款 Allowance receivable EMo6$(  
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  其他应收款 Other debtors iu .{L(m  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 7blZAA?-  
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  其他流动资产 Other current assets G+}LLm.wX  
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  物资采购 Purchase ;S7xJ 'H  
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  原材料 Raw materials C+Z"0\{o  
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  包装物 Packing materials >cp9{+#f  
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  低值易耗品 Low value consumbles ,rKN/{M!  
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  材料成本差异 Material cost difference (bw;zNW  
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  自制半成品 Self-manufactured goods ,#A,+!4  
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  库存商品 Finished goods ATU@5,9  
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  商品进销差价 Difference between purchase & sales of commodities km^AX:r1  
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  委托加工物资 Consigned processiong material ch&r.  
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  委托代销商品 Consignment-out }fA3{ Ro  
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  分期收款发出商品 Goods on instalment sales ~^eAS;  
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  存货跌价准备 Provision for obsolete stocks dx~Wm1  
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  待摊费用 Prepaid expenses -'nx7wnj2  
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  待处理流动资产损益 Unsettled G/L on current assets sk5\"jna  
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  待处理固定资产损益 Unsettled G/L on fixed assets H\^^p!^)  
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  委托贷款-本金 Consignment loan - principle  u32<=Q[  
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  委托贷款-利息 Consignment loan - interest XEuv aM  
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  委托贷款-减值准备 Consignment loan - provision 0C7"*H0 R  
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  固定资产-房屋建筑物 Fixed assets - Buildings I}:/v$btM  
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  固定资产-机器设备 Fixed assets - Plant and machinery [kXe)dMX8  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ck}y-,>,[O  
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  固定资产-运输设备 Fixed assets - Automobiles k4@GjO1"$  
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  累计折旧 Accumulated depreciation 4ldN0 _T5  
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  固定资产减值准备 Impairment of fixed assets r'8e"pTi  
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  工程物资-专用材料 Project material - specific materials ~q/`Z)(yc  
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  工程物资-专用设备 Project material - specific equipment A;g[G>J  
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  工程物资-预付大型设备款 Project material - prepaid for equipment *-n$n  
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  工程物资-为生产准备的工具及器具 Project material - tools and facilities for production vL><Y.kOEs  
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  在建工程 Construction in progress }X$>84s>[P  
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  在建工程减值准备 Impairment of construction in progress V6!oe^a7'  
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  固定资产清理 Disposal of fixed assets $OJ*Kul  
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  无形资产-专利权 Intangible assets - patent H1w;Wb1se  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how Yc %eTh  
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  无形资产-商标权 Intangible assets - trademark rights YONg1.^!(  
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  无形资产-土地使用权 Intangible assets - land use rights xW09k6   
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  无形资产-商誉 Intangible assets - goodwill ^a(q7ZfY  
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  无形资产减值准备 Impairment of intangible assets |XsW)/  
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  长期待摊费用 Deferred assets Wc)^@f[~<  
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  未确认融资费用 Unrecognized finance fees IL~yJx_11  
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  其他长期资产 Other long term assets o;O_N^_W  
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  递延税款借项 Deferred assets debits LR^b?.#>  
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