[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand i?;r7>  
)YW<" $s  
　　银行存款 Cash in bank 6&v?)o  
JeH;v0  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities 1pp -=$k  

d~tuk4F  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check '$|UwT`s  
a.F Al@Br  
　　其他货币资金-银行汇票 Other monetary assets - bank draft ]J1S#Q 5'  
d4[(8} x$/  
　　其他货币资金-信用卡 Other monetary assets - credit cards [K~]&  
"+"{+k5t  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit 4NEq$t$Jn  
qf'm=efRyu  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment =x#FbvV  
|BMV.Zi  
　　短期投资-股票投资 Investments - Short term - stocks nHFrG =o,  
RH)EB<PV  
　　短期投资-债券投资 Investments - Short term - bonds <{(/E0~V/<  

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　　短期投资-基金投资 Investments - Short term - funds GDaN   
<M
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　　短期投资-其他投资 Investments - Short term - others z|R,&~:  
?q2j3e[>  
　　短期投资跌价准备 Provision for short-term investment p(SRjQt  
5R$G(Ap_  
　　长期股权投资-股票投资 Long term equity investment - stocks 2B~wHv  
= 64r:E  
　　长期股权投资-其他股权投资 Long term equity investment - others W3W'
oo  
@=S}=cl  
　　长期债券投资-债券投资 Long term securities investemnt - bonds .uo.N  
q*jNH\|  
　　长期债券投资-其他债权投资 Long term securities investment - others {X]R-1>  
H uw\&E  
　　长期投资减值准备 Provision for long-term investment AZ|yX  
rf+:=|/_3  
　　应收票据 Notes receivable
YEu1#N  
D:\g,\Z  
　　应收股利 Dividends receivable ge3sU5iZ  
`i~ Y Fr  
　　应收利息 Interest receivable <hnCUg1
 
1&=0Wg0ig  
　　应收帐款 Trade debtors cN pe_LvW  
.k{ j]{k  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Yx'res4e  
Wx'Kp+9'  
　　预付帐款 Prepayment NMO-u3<6.  
#h!*dj"  
　　应收补贴款 Allowance receivable ` >!n  
3CjL\pIC  
　　其他应收款 Other debtors ivgpS5 M`Y  
k#TYKft  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >Y 1{rSk  
Rx36?/  
　　其他流动资产 Other current assets ({0)@+V8  
u ]^N&2UW  
　　物资采购 Purchase .V9e=yW!*  
+Z2MIC|Ud  
　　原材料 Raw materials iyZZ}
M  
Vpfp}pL  
　　包装物 Packing materials PHg48Y"Nd  
I7QCYB|  
　　低值易耗品 Low value consumbles 7DW]JK l  

O[17";P  
　　材料成本差异 Material cost difference 3b'tx!tFN  
9_ICNG%  
　　自制半成品 Self-manufactured goods NW|f7 ItX  
M/D)".;  
　　库存商品 Finished goods ? Q@kg  
3 9U5jj7i  
　　商品进销差价 Difference between purchase & sales of commodities &MR/6"/s  
*x~xWg9^  
　　委托加工物资 Consigned processiong material -37a.  
P=L$;xgp  
　　委托代销商品 Consignment-out sH,kW|D  
MJ<Jb,D1  
　　受托代销商品 Consignment-in `?*%$>W#"  
kID[#g'  
　　分期收款发出商品 Goods on instalment sales ,7Y-k'7Kop  
S,fCV~Cio?  
　　存货跌价准备 Provision for obsolete stocks "Y`3DxXz  
>>l`,+y  
　　待摊费用 Prepaid expenses JN/UU fj  
wCMQPt)VS  
　　待处理流动资产损益 Unsettled G/L on current assets ukgAI<O%  
$FH18  
　　待处理固定资产损益 Unsettled G/L on fixed assets "}WJd$
 
@ufo$?D  
　　委托贷款-本金 Consignment loan - principle p]D]: Z}P  
x"kjs.d7[<  
　　委托贷款-利息 Consignment loan - interest w"m+~).U  
c97{Pu  
　　委托贷款-减值准备 Consignment loan - provision dCYCHHHF  
rjt
8fN  
　　固定资产-房屋建筑物 Fixed assets - Buildings JG`Q;K  
lA!"z~03*  
　　固定资产-机器设备 Fixed assets - Plant and machinery 4P
Lk  
xVB;s.'!  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures !9*c8bL D  
O-vGyNxP|  
　　固定资产-运输设备 Fixed assets - Automobiles M`,~ mU  
Mk<Vydds  
　　累计折旧 Accumulated depreciation h-a!q7]l  
zr v]  
　　固定资产减值准备 Impairment of fixed assets h+.{2^x  
#qU-j/Qf  
　　工程物资-专用材料 Project material - specific materials Eh</? Qv\  
2A`A\19t  
　　工程物资-专用设备 Project material - specific equipment SEwk
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V!%jf:k  
　　工程物资-预付大型设备款 Project material - prepaid for equipment :%&Q-kk4!  
in <(g@Zg  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }uHrto3M  
=.<@`1  
　　在建工程 Construction in progress wZT%Ee\D%  
l:;P Xy6)  
　　在建工程减值准备 Impairment of construction in progress 5la>a}+!!h  
2=0DCF;Bv  
　　固定资产清理 Disposal of fixed assets +[@z(N-h  
rVvR!"//yH  
　　无形资产-专利权 Intangible assets - patent s..lK "b  
7`vEe'qz  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how ,)+ o  
CfEmT8sa  
　　无形资产-商标权 Intangible assets - trademark rights 'crlA~&#/  
X5f mz%VK@  
　　无形资产-土地使用权 Intangible assets - land use rights yw[#  
7 J^rv9i4  
　　无形资产-商誉 Intangible assets - goodwill C`=p+2I]  
j hYToMq  
　　无形资产减值准备 Impairment of intangible assets cEW0;\
$  
mC&=X6 Q]  
　　长期待摊费用 Deferred assets dG QG!l+>  
Wc3kO'J  
　　未确认融资费用 Unrecognized finance fees I&?Qq k  
V6$xcAE"</  
　　其他长期资产 Other long term assets "q}FPJ^l_N  
]$afC!Z  
　　递延税款借项 Deferred assets debits WH ?}~u9  
Vt^3iX{!