[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand xiyxrR;  
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　　银行存款 Cash in bank T ^JuZG  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities 9YF$CXonE=  
0W >9'Rw  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check '9J|=z9.  
t k/`%Q  
　　其他货币资金-银行汇票 Other monetary assets - bank draft tLc El'Eo  
6(sIYZ2yq  
　　其他货币资金-信用卡 Other monetary assets - credit cards I"xWw/Ec  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit J -Qh/d%]  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment T`$KeuL  
HBLWOQab  
　　短期投资-股票投资 Investments - Short term - stocks ?kt=z4h9(  
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　　短期投资-债券投资 Investments - Short term - bonds |t\|:E>" }  
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　　短期投资-基金投资 Investments - Short term - funds ^ua12f  
C4$/ ?,K(  
　　短期投资-其他投资 Investments - Short term - others >kdM:MK  
S=gW(c2'  
　　短期投资跌价准备 Provision for short-term investment FQf#*  
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　　长期股权投资-股票投资 Long term equity investment - stocks vW' 5` %  
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　　长期股权投资-其他股权投资 Long term equity investment - others W81o"TR|pt  
J"[3~&em  
　　长期债券投资-债券投资 Long term securities investemnt - bonds "+iAd.qd  
@~jxG%y86  
　　长期债券投资-其他债权投资 Long term securities investment - others Z|^MGyn  
2H&{1f\Bf  
　　长期投资减值准备 Provision for long-term investment Sb^ b)q"  
+Z?[M1g  
　　应收票据 Notes receivable xaXV^ZM3  
Ku3!*n_\  
　　应收股利 Dividends receivable Bt>}LLBS2  
Wp*sPZ  
　　应收利息 Interest receivable ) Ypz!  
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　　应收帐款 Trade debtors g'G8 3F  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9YSVK\2$  
*1;23BiH-  
　　预付帐款 Prepayment 4]UT+'RubX  
PN\V[#nS  
　　应收补贴款 Allowance receivable _hoAW8i  
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　　其他应收款 Other debtors a!.!2a&t  
N&B>#:  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0^>E`/  
`2x34  
　　其他流动资产 Other current assets ;a{rWz1Wm  
Ck(.N  
　　物资采购 Purchase uAb 03Q  
szn%wZW  
　　原材料 Raw materials Xr2J:1pgg  
b@-)Fy4d2  
　　包装物 Packing materials CTU9~~Xk  
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　　低值易耗品 Low value consumbles gY\mXM*^  
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　　材料成本差异 Material cost difference w$% BlqN  
ocP*\NR  
　　自制半成品 Self-manufactured goods t/LgHb:)  
Y?.gfEXSQo  
　　库存商品 Finished goods 7S2c|U4IM  
l-=e62I{=|  
　　商品进销差价 Difference between purchase & sales of commodities ~mcZUiP9  
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　　委托加工物资 Consigned processiong material -CElk[u  
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　　委托代销商品 Consignment-out ^=#!D[xj>  
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　　受托代销商品 Consignment-in N('3oy#8  
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　　分期收款发出商品 Goods on instalment sales #x|VfN5f  
jQIV2TY[  
　　存货跌价准备 Provision for obsolete stocks 2_Jb9:/X  
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　　待摊费用 Prepaid expenses #J3zTG(:@  
0&o WfTg  
　　待处理流动资产损益 Unsettled G/L on current assets
,QL(i\  
j5A\y^Kv  
　　待处理固定资产损益 Unsettled G/L on fixed assets (T2<!&0 @  
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　　委托贷款-本金 Consignment loan - principle `~K Ak  
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　　委托贷款-利息 Consignment loan - interest -sD:+Te  

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　　委托贷款-减值准备 Consignment loan - provision gTyW#verh$  
YL!oF^XO  
　　固定资产-房屋建筑物 Fixed assets - Buildings e7wKjt2
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　　固定资产-机器设备 Fixed assets - Plant and machinery 7Fc |  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures 2PI #ie4  
`O jvt-5}E  
　　固定资产-运输设备 Fixed assets - Automobiles t>-XT|lV  
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　　累计折旧 Accumulated depreciation Cb< ~i  
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　　固定资产减值准备 Impairment of fixed assets 7~ILRj5Nq  
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　　工程物资-专用材料 Project material - specific materials Q9nu"x %  
M`q#,Y?3^I  
　　工程物资-专用设备 Project material - specific equipment Z^C!RSQ  
1gL8$.B?  
　　工程物资-预付大型设备款 Project material - prepaid for equipment ~'|&{-<  
C=M?  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production % {c2lyw  
H?ieNXP7{  
　　在建工程 Construction in progress /}[zA@  
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　　在建工程减值准备 Impairment of construction in progress pq@$&G  
Y&~5k;>'_  
　　固定资产清理 Disposal of fixed assets s-y'<(ll  
fdvi}SS8  
　　无形资产-专利权 Intangible assets - patent X6n|Xq3k  
D_]i/ F%  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how 9?v)  
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　　无形资产-商标权 Intangible assets - trademark rights zX006{vig  
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　　无形资产-土地使用权 Intangible assets - land use rights O7E;W| ]  
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　　无形资产-商誉 Intangible assets - goodwill u~j'NOv  
N}e(.  
　　无形资产减值准备 Impairment of intangible assets qM+!f2t  
axt6u)4%7:  
　　长期待摊费用 Deferred assets =rE`ib  
N$L& |4r  
　　未确认融资费用 Unrecognized finance fees <L[ *hp  
3RG/X  
　　其他长期资产 Other long term assets ~6pCO
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6+5(.z-[  
　　递延税款借项 Deferred assets debits uT@8 _9  
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