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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 AK;G_L  
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  其他货币资金-银行汇票 Other monetary assets - bank draft n]JfdI  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit `WU"*HqW  
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  短期投资-债券投资 Investments - Short term - bonds 8>^O]5Wo`X  
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  短期投资-基金投资 Investments - Short term - funds } SA/,4/9  
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  长期债券投资-债券投资 Long term securities investemnt - bonds ?To r)>A'  
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  长期债券投资-其他债权投资 Long term securities investment - others 5SY(:!  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {o[ *S%Z"  
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  应收补贴款 Allowance receivable Lm}:`  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }A`4ae=  
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  其他流动资产 Other current assets *G#W],~0  
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  待处理固定资产损益 Unsettled G/L on fixed assets lUd/^u`  
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  委托贷款-本金 Consignment loan - principle wG4=[d  
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  委托贷款-利息 Consignment loan - interest G-[fz  
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  委托贷款-减值准备 Consignment loan - provision F`;oe[wf k  
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  固定资产-房屋建筑物 Fixed assets - Buildings N*N@wJy:5  
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  固定资产减值准备 Impairment of fixed assets .V9/0  
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  工程物资-专用设备 Project material - specific equipment 445}Yw5;9  
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  工程物资-预付大型设备款 Project material - prepaid for equipment JJ5s |&}  
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  固定资产清理 Disposal of fixed assets a,3} o:f  
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  无形资产-商标权 Intangible assets - trademark rights Sdl1k+u  
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  无形资产-土地使用权 Intangible assets - land use rights X(nbfh?n  
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  递延税款借项 Deferred assets debits 9Ml^\|  
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