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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 $\oe}`#o  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities g$=']A?W_  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check jRk1Iu|7  
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  其他货币资金-银行汇票 Other monetary assets - bank draft slA~k;K:_  
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  其他货币资金-信用卡 Other monetary assets - credit cards M1DV9~S  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1- GtZ2  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment PVq y\i  
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  短期投资-股票投资 Investments - Short term - stocks noWwX  
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  短期投资-债券投资 Investments - Short term - bonds ]x_14$rk  
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  短期投资-基金投资 Investments - Short term - funds t(^Lh.<a  
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  短期投资-其他投资 Investments - Short term - others >y@3`u]  
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  短期投资跌价准备 Provision for short-term investment ltl(S Ii  
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  长期股权投资-股票投资 Long term equity investment - stocks <ot%>\C  
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  长期股权投资-其他股权投资 Long term equity investment - others `Z#]lS?  
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  长期债券投资-债券投资 Long term securities investemnt - bonds _l]rt  
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  长期债券投资-其他债权投资 Long term securities investment - others B&lF! ]  
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  长期投资减值准备 Provision for long-term investment wdgC{W Gl  
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  应收票据 Notes receivable %X\rP,  
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  应收股利 Dividends receivable 8+~|!)a  
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  应收利息 Interest receivable  7w|4BRL  
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  应收帐款 Trade debtors 0V#eC  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors  gY@$g  
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  预付帐款 Prepayment <7~+ehu  
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  应收补贴款 Allowance receivable cM+s)4TPL  
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  其他应收款 Other debtors 852Bh'u_  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <j89HtCz  
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  其他流动资产 Other current assets r \]iw v  
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  物资采购 Purchase rsvGf7C  
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  原材料 Raw materials -Z%B9ql'  
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  包装物 Packing materials ?)#}Nj<R  
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  低值易耗品 Low value consumbles 1=%\4\  
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  材料成本差异 Material cost difference W 7Y5~%@  
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  自制半成品 Self-manufactured goods 3YPoObY  
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  库存商品 Finished goods H@,(  
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  商品进销差价 Difference between purchase & sales of commodities Y)4&PN~[  
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  委托加工物资 Consigned processiong material s4c2  
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  委托代销商品 Consignment-out Li_ a|dI  
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  受托代销商品 Consignment-in ff9D{$V5  
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  分期收款发出商品 Goods on instalment sales <$' OSN`!  
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  存货跌价准备 Provision for obsolete stocks  cUz7F  
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  待摊费用 Prepaid expenses {` Lem  
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  待处理流动资产损益 Unsettled G/L on current assets *L.+w-g&&  
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  待处理固定资产损益 Unsettled G/L on fixed assets r9uuVxBD  
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  委托贷款-本金 Consignment loan - principle O=Py XOf  
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  委托贷款-利息 Consignment loan - interest  *w538Vb  
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  委托贷款-减值准备 Consignment loan - provision C. Hr  
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  固定资产-房屋建筑物 Fixed assets - Buildings 0x\bDWZ_  
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  固定资产-机器设备 Fixed assets - Plant and machinery EnGVp<6R  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o'Byuct  
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  固定资产-运输设备 Fixed assets - Automobiles $5`P~Q'U  
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  累计折旧 Accumulated depreciation J ;=~QYn[  
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  固定资产减值准备 Impairment of fixed assets tTB,eR$  
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  工程物资-专用材料 Project material - specific materials !>{` o/dZ  
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  工程物资-专用设备 Project material - specific equipment rn7eY  
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  工程物资-预付大型设备款 Project material - prepaid for equipment ? -PRS.=%  
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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 ew# t4~hh  
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  在建工程 Construction in progress Uv~r ]P)  
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  在建工程减值准备 Impairment of construction in progress 6.| {l8%r  
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  固定资产清理 Disposal of fixed assets ;x*_h  
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  无形资产-专利权 Intangible assets - patent .|Pq!uLvc  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how ]kQ*t{\  
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  无形资产-商标权 Intangible assets - trademark rights gwj+~vSfi  
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  无形资产-土地使用权 Intangible assets - land use rights 6\7b E$K  
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  无形资产-商誉 Intangible assets - goodwill }j^asuf~c  
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  无形资产减值准备 Impairment of intangible assets d|!FI/  
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  长期待摊费用 Deferred assets "NY[&S  
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  未确认融资费用 Unrecognized finance fees S: IhJQ4K  
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  其他长期资产 Other long term assets wJs #rkW  
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  递延税款借项 Deferred assets debits kQ5mIJ9(  
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