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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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  其他货币资金-银行本票 Other monetary assets - cashier‘s check P]y{3y:XxM  
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  其他货币资金-银行汇票 Other monetary assets - bank draft .m8l\h^3  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit Qt{V&Z7  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment | Z2_W/  
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  短期投资-股票投资 Investments - Short term - stocks @&&} J  
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  短期投资-债券投资 Investments - Short term - bonds qzA_ ~=g  
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  短期投资-基金投资 Investments - Short term - funds 517wduj  
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  短期投资-其他投资 Investments - Short term - others .o]I^3tf c  
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  长期债券投资-债券投资 Long term securities investemnt - bonds j7a }<\  
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  长期债券投资-其他债权投资 Long term securities investment - others N#RC;  
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  应收股利 Dividends receivable m;rr7{7X  
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  应收利息 Interest receivable ?f3R+4  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors B<-("P(q  
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  其他应收款 Other debtors &J|I&p   
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  其他流动资产 Other current assets _yH">x<  
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  待处理固定资产损益 Unsettled G/L on fixed assets Xa ;wx3]t  
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  委托贷款-本金 Consignment loan - principle AA ~7"2e  
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  委托贷款-利息 Consignment loan - interest 5S&Qj7kr  
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  委托贷款-减值准备 Consignment loan - provision >,k2|m  
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  固定资产-房屋建筑物 Fixed assets - Buildings x N>\t& c  
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  固定资产-机器设备 Fixed assets - Plant and machinery 1g,gilc  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures G\k&s F  
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  固定资产-运输设备 Fixed assets - Automobiles ND=JpVkvZ?  
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  累计折旧 Accumulated depreciation l9+CJAmq  
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  工程物资-专用材料 Project material - specific materials J?Q@f  
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  工程物资-专用设备 Project material - specific equipment F`,bFQ  
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  工程物资-预付大型设备款 Project material - prepaid for equipment /L! =##  
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  固定资产清理 Disposal of fixed assets e9S*^2;  
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  无形资产-专利权 Intangible assets - patent [6.<#_~{  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how +[S<"}ls7  
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  无形资产-商标权 Intangible assets - trademark rights -(%Xq{  
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  无形资产-土地使用权 Intangible assets - land use rights /9P7;1?  
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  无形资产-商誉 Intangible assets - goodwill |Df`Aq(eYJ  
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  无形资产减值准备 Impairment of intangible assets ~WB-WI\  
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  长期待摊费用 Deferred assets 6B>*v`T:  
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  其他长期资产 Other long term assets ?&U~X)Q  
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  递延税款借项 Deferred assets debits = 4'r+2[  
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