[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand 0p6  
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　　银行存款 Cash in bank RmF,x9  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities )xJCH9h  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check Jb T+w\o  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft w>-@h>Ln  
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　　其他货币资金-信用卡 Other monetary assets - credit cards VaYL#\;c<  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ZJL8"(/R  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment Gn*cphb  
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　　短期投资-股票投资 Investments - Short term - stocks yV{&x
 
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　　短期投资-债券投资 Investments - Short term - bonds =;9
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　　短期投资-基金投资 Investments - Short term - funds y T[CC>]l  
9W^sq<tR  
　　短期投资-其他投资 Investments - Short term - others GnAG'.t-Z  
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　　短期投资跌价准备 Provision for short-term investment UZcsMMKH  
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　　长期股权投资-股票投资 Long term equity investment - stocks ~_l@ _P5yz  
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　　长期股权投资-其他股权投资 Long term equity investment - others L7kNQ/  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds d|I_SI 1  
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　　长期债券投资-其他债权投资 Long term securities investment - others k2bjBAT  
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　　长期投资减值准备 Provision for long-term investment ;v#BguM  
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　　应收票据 Notes receivable Q{+*F8%8V<  
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　　应收股利 Dividends receivable o!6~tO=%  
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　　应收利息 Interest receivable EC9bCd-z  
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　　应收帐款 Trade debtors |uUGvIsXn  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^pB}eh.@U  
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　　预付帐款 Prepayment KjWF;VN*[3  
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　　应收补贴款 Allowance receivable fAEgrw%Ti
 
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　　其他应收款 Other debtors PpXzWWU":  
7pllzy  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors uez"{_I  
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　　其他流动资产 Other current assets PL/g@a^tY  
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　　物资采购 Purchase .j et0w  
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　　原材料 Raw materials -JKl\E  
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　　包装物 Packing materials Sb4^* $uz  
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　　低值易耗品 Low value consumbles 0Cg}yyOz  
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　　材料成本差异 Material cost difference v 9 ,<2  
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　　自制半成品 Self-manufactured goods o*k.je1  
lQS(\}N  
　　库存商品 Finished goods %`EyG  
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　　商品进销差价 Difference between purchase & sales of commodities ,59G6o  
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　　委托加工物资 Consigned processiong material =,BDd$e  
58Sq B  
　　委托代销商品 Consignment-out AX%N:)_$|  
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　　受托代销商品 Consignment-in {4n  
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　　分期收款发出商品 Goods on instalment sales H]P*!q`Ko  
3u 'VPF2  
　　存货跌价准备 Provision for obsolete stocks ]/9@^D}&  
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　　待摊费用 Prepaid expenses Af"p:;^z  
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　　待处理流动资产损益 Unsettled G/L on current assets q"48U.}T  
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　　待处理固定资产损益 Unsettled G/L on fixed assets  &lCOhP#  
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　　委托贷款-本金 Consignment loan - principle ~GLWhe-  
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　　委托贷款-利息 Consignment loan - interest =Lh8#>T\h  
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　　委托贷款-减值准备 Consignment loan - provision :@RX}rKG  
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　　固定资产-房屋建筑物 Fixed assets - Buildings &ggOm  
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　　固定资产-机器设备 Fixed assets - Plant and machinery )krBjF.$  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures zv-9z  
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　　固定资产-运输设备 Fixed assets - Automobiles >vR7l&"  
w t6&N{@  
　　累计折旧 Accumulated depreciation zH13~\  
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　　固定资产减值准备 Impairment of fixed assets [Ot<8)Jm  
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　　工程物资-专用材料 Project material - specific materials H %Dcp#k  
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　　工程物资-专用设备 Project material - specific equipment 8DuD1hZq  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment {UFs1  
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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 Gc=uKQ+\V  
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　　在建工程 Construction in progress aKFY&zN?  
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　　在建工程减值准备 Impairment of construction in progress YfstE3BV  
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　　固定资产清理 Disposal of fixed assets v@d] *TG  
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　　无形资产-专利权 Intangible assets - patent aH&Efz^  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how M+VAol}1  
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　　无形资产-商标权 Intangible assets - trademark rights `J$7X  
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　　无形资产-土地使用权 Intangible assets - land use rights ydTd.`  
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　　无形资产-商誉 Intangible assets - goodwill V6bjVd9|Z  
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　　无形资产减值准备 Impairment of intangible assets [V E>{4]W  
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　　长期待摊费用 Deferred assets ^&lkh@Y1q  
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　　未确认融资费用 Unrecognized finance fees 489xoP  
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　　其他长期资产 Other long term assets #0:rBKm,  
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　　递延税款借项 Deferred assets debits Os/?iGlD*E  
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