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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 A n/)|B4  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities dXrv  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check zcIZJVYA  
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  其他货币资金-银行汇票 Other monetary assets - bank draft h %MPppCEa  
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  其他货币资金-信用卡 Other monetary assets - credit cards 8I@= ?  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit {^MR^4&}(  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment ,((5|MbM/  
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  短期投资-股票投资 Investments - Short term - stocks Mtt VgNV  
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  短期投资-债券投资 Investments - Short term - bonds ``>WFLWTn  
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  短期投资-基金投资 Investments - Short term - funds R:^GNra;  
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  短期投资-其他投资 Investments - Short term - others mgH4)!Z*56  
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  短期投资跌价准备 Provision for short-term investment  '=%vf  
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  长期股权投资-股票投资 Long term equity investment - stocks J~n{gT<L  
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  长期股权投资-其他股权投资 Long term equity investment - others XXxX;xz$  
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  长期债券投资-债券投资 Long term securities investemnt - bonds =_.Zv  
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  长期债券投资-其他债权投资 Long term securities investment - others sx*(JM}Be  
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  长期投资减值准备 Provision for long-term investment 2\EMtR>.M'  
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  应收票据 Notes receivable Bv3?WW  
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  应收股利 Dividends receivable ?z Ms;  
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  应收利息 Interest receivable D&Ngg)_Mq  
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  应收帐款 Trade debtors l3l[jDa,2  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Dve5Ml-  
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  预付帐款 Prepayment `,\WhJ?9  
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  应收补贴款 Allowance receivable `|v0@-'$  
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  其他应收款 Other debtors aViJ?*  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "o=h /q5&  
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  其他流动资产 Other current assets I?l*GO+pz  
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  原材料 Raw materials f>Bcr9]]  
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  低值易耗品 Low value consumbles |wVoJO!O}  
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  材料成本差异 Material cost difference stoBjDS  
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  自制半成品 Self-manufactured goods nSgg'I(  
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  委托加工物资 Consigned processiong material *R1x^t+)  
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  委托代销商品 Consignment-out ^'v6 ,*:4  
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  受托代销商品 Consignment-in [- vd]ob  
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  存货跌价准备 Provision for obsolete stocks $T]1<3\G  
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  待摊费用 Prepaid expenses j!: U*}f  
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  待处理流动资产损益 Unsettled G/L on current assets hMhD(X  
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  待处理固定资产损益 Unsettled G/L on fixed assets -^\k+4;  
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  委托贷款-本金 Consignment loan - principle k= nfo-h  
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  委托贷款-利息 Consignment loan - interest Mr/^V,rA  
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  委托贷款-减值准备 Consignment loan - provision "Z}0A/y  
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  固定资产-房屋建筑物 Fixed assets - Buildings v`x~O+  
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  固定资产-机器设备 Fixed assets - Plant and machinery S,Zjol%p  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "%A[%7LY  
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  固定资产-运输设备 Fixed assets - Automobiles ,ulNap"R  
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  累计折旧 Accumulated depreciation UY%@i  
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  固定资产减值准备 Impairment of fixed assets '{6`n5:e  
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  工程物资-专用材料 Project material - specific materials ~3f#cEP>d}  
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  工程物资-专用设备 Project material - specific equipment o)S>x0| [  
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  工程物资-预付大型设备款 Project material - prepaid for equipment S)JZ b_  
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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 as o8  
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  在建工程减值准备 Impairment of construction in progress Dtd bQF  
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  固定资产清理 Disposal of fixed assets ,u~\$ Az6  
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  无形资产-专利权 Intangible assets - patent G/<{:R"  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how 7^|3T TK  
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  无形资产-商标权 Intangible assets - trademark rights ~}4H=[Zu  
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  无形资产-土地使用权 Intangible assets - land use rights >]C;sP  
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  无形资产-商誉 Intangible assets - goodwill z{!wQ~ j  
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  无形资产减值准备 Impairment of intangible assets ;F~GKn;}  
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  长期待摊费用 Deferred assets a[9;Okm #  
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  未确认融资费用 Unrecognized finance fees rD$7;  
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  其他长期资产 Other long term assets &L q @af#  
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  递延税款借项 Deferred assets debits %$sWNn  
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