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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 3z)Kz*xr  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities zHL@i0>^  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check YoZFwRQU  
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  其他货币资金-银行汇票 Other monetary assets - bank draft /F-qP.<D,r  
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  其他货币资金-信用卡 Other monetary assets - credit cards x:>wUhzZ  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit Iw&vTU=2  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment wNtx]t_M  
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  短期投资-股票投资 Investments - Short term - stocks EB=-H#  
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  短期投资-债券投资 Investments - Short term - bonds sCis4gX.]  
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  短期投资-基金投资 Investments - Short term - funds V_RTI.3p  
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  短期投资-其他投资 Investments - Short term - others *-q"3 D`  
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  短期投资跌价准备 Provision for short-term investment OK6] e3UO  
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  长期股权投资-股票投资 Long term equity investment - stocks 8lb%eb] U  
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  长期股权投资-其他股权投资 Long term equity investment - others pUq1|)g  
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  长期债券投资-债券投资 Long term securities investemnt - bonds ( Qcp{q  
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  长期债券投资-其他债权投资 Long term securities investment - others 3k# /{Z  
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  长期投资减值准备 Provision for long-term investment #u"k~La  
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  应收票据 Notes receivable sqJSS Nt  
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  应收股利 Dividends receivable lR[qqFR  
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  应收利息 Interest receivable 6s\Kt3=  
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  应收帐款 Trade debtors  Tekfw  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 0 79'(%  
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  预付帐款 Prepayment Nwt" \3  
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  应收补贴款 Allowance receivable [y)`k@  
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  其他应收款 Other debtors Yd=a}T  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 7.@TK&  
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  其他流动资产 Other current assets z$GoaS(  
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  物资采购 Purchase I_%a{$Gjl  
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  原材料 Raw materials 0=q;@OIf  
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  包装物 Packing materials P*@2.#oO  
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  低值易耗品 Low value consumbles Wg0g/  
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  材料成本差异 Material cost difference ]oV{t<0a  
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  自制半成品 Self-manufactured goods HXYRH  
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  库存商品 Finished goods >sjhA|gXk  
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  商品进销差价 Difference between purchase & sales of commodities TsUOpEuX  
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  委托加工物资 Consigned processiong material f{i8w!O"~  
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  委托代销商品 Consignment-out U_$ qi  
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  受托代销商品 Consignment-in jhX[fT1m  
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  分期收款发出商品 Goods on instalment sales )r z+'|,  
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  存货跌价准备 Provision for obsolete stocks npyAJ p  
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  待摊费用 Prepaid expenses 3ZZV<SS  
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  待处理流动资产损益 Unsettled G/L on current assets V0(o~w/W%!  
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  待处理固定资产损益 Unsettled G/L on fixed assets Y<b-9ai<w  
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  委托贷款-本金 Consignment loan - principle 6^n 0[7  
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  委托贷款-利息 Consignment loan - interest t"lyvI[  
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  委托贷款-减值准备 Consignment loan - provision G633Lm`ri  
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  固定资产-房屋建筑物 Fixed assets - Buildings !W'Ui 9uX  
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  固定资产-机器设备 Fixed assets - Plant and machinery )wtaKF.-  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (j"(  
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  固定资产-运输设备 Fixed assets - Automobiles nL}5cPI  
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  累计折旧 Accumulated depreciation 5P h X"7  
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  固定资产减值准备 Impairment of fixed assets mNAY%Wn6k  
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  工程物资-专用材料 Project material - specific materials u@P[Vb   
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  工程物资-专用设备 Project material - specific equipment W Qzj[  
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  工程物资-预付大型设备款 Project material - prepaid for equipment vhT_=:x  
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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 '[(nmx'yVJ  
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  在建工程 Construction in progress ^t *x*m8  
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  在建工程减值准备 Impairment of construction in progress !b-bP,q  
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  固定资产清理 Disposal of fixed assets HFQR ;9]  
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  无形资产-专利权 Intangible assets - patent 5;TuVU.8Q  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how 1fL<&G  
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  无形资产-商标权 Intangible assets - trademark rights -(JU d4#  
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  无形资产-土地使用权 Intangible assets - land use rights ]Lqt( c  
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  无形资产-商誉 Intangible assets - goodwill yWHiw<  
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  无形资产减值准备 Impairment of intangible assets do>"[RO  
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  长期待摊费用 Deferred assets TE-;X,gDV_  
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  未确认融资费用 Unrecognized finance fees nxap\Lf  
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  其他长期资产 Other long term assets /WnE:3G  
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  递延税款借项 Deferred assets debits *sfD#Bi]  
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