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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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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) —
 现金 Cash in hand 2x*C1   
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  银行存款 Cash in bank rpT{0 >5  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities |<ZkJR3B  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check qm)KO 4  
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  其他货币资金-银行汇票 Other monetary assets - bank draft k98}Jx7J)"  
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  其他货币资金-信用卡 Other monetary assets - credit cards o= %Fh  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit y[l19eU  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment '?~k`zK  
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  短期投资-股票投资 Investments - Short term - stocks jbqhNsTNK  
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  短期投资-债券投资 Investments - Short term - bonds 7^~pOFdH  
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  短期投资-基金投资 Investments - Short term - funds 0F<O \  
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  短期投资-其他投资 Investments - Short term - others /N ^%=G#  
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  短期投资跌价准备 Provision for short-term investment ntSPHK|'  
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  长期股权投资-股票投资 Long term equity investment - stocks F62arDA  
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  长期股权投资-其他股权投资 Long term equity investment - others {O,Cc$_  
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  长期债券投资-债券投资 Long term securities investemnt - bonds 9 0[gXj  
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  长期债券投资-其他债权投资 Long term securities investment - others WQ]~TGW  
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  长期投资减值准备 Provision for long-term investment k:w\4Oqd  
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  应收票据 Notes receivable h<9h 2  
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  应收股利 Dividends receivable BcT|TX+ct  
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  应收利息 Interest receivable [PrR 3 0:  
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  应收帐款 Trade debtors dxkXt  k  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors d& @KGJ  
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  预付帐款 Prepayment 'lv\I9"S)  
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  应收补贴款 Allowance receivable n\ma5"n0=\  
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  其他应收款 Other debtors UG+wRX :dA  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors SF;;4og  
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  其他流动资产 Other current assets oS$&jd  
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  物资采购 Purchase Ah &D5,3  
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  原材料 Raw materials H#G~b""mY  
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  包装物 Packing materials U$pHfNTH  
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  低值易耗品 Low value consumbles 5Lt&P 5BY  
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  材料成本差异 Material cost difference -Tk~c1I#`  
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  自制半成品 Self-manufactured goods JPiC/  
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  库存商品 Finished goods `2 NL'O:  
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  商品进销差价 Difference between purchase & sales of commodities -b(:kAwStk  
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  委托加工物资 Consigned processiong material ag?@5q3J}  
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  委托代销商品 Consignment-out DSy,#yA  
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  受托代销商品 Consignment-in cCU'~  
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  分期收款发出商品 Goods on instalment sales $Kb-mFR  
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  存货跌价准备 Provision for obsolete stocks d Z"bc]z{  
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  待摊费用 Prepaid expenses 6yTL7@V|B  
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  待处理流动资产损益 Unsettled G/L on current assets 9))%tYN  
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  待处理固定资产损益 Unsettled G/L on fixed assets E] t:_v  
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  委托贷款-本金 Consignment loan - principle pLBp[GQ  
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  委托贷款-利息 Consignment loan - interest PQvq$|q  
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  委托贷款-减值准备 Consignment loan - provision !V@Y \M d  
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  固定资产-房屋建筑物 Fixed assets - Buildings ~?-U J^#  
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  固定资产-机器设备 Fixed assets - Plant and machinery ED"5y  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures b3EW"^Ar  
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  固定资产-运输设备 Fixed assets - Automobiles `Xmf4  
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  累计折旧 Accumulated depreciation F>n<;<  
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  固定资产减值准备 Impairment of fixed assets b\gl9 " X  
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  工程物资-专用材料 Project material - specific materials A>OL5TCl  
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  工程物资-专用设备 Project material - specific equipment Fdu0?H2TL  
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  工程物资-预付大型设备款 Project material - prepaid for equipment Q-O:L  
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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 z=>]E 1'RL  
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  在建工程 Construction in progress ;-^WUf |  
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  在建工程减值准备 Impairment of construction in progress >S5D-)VX  
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  固定资产清理 Disposal of fixed assets ~LO MwMHl  
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  无形资产-专利权 Intangible assets - patent M29[\ @zL  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how 8DLR  
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  无形资产-商标权 Intangible assets - trademark rights *[W!ng  
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  无形资产-土地使用权 Intangible assets - land use rights c !P9`l~MQ  
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  无形资产-商誉 Intangible assets - goodwill m++VW0Y>  
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  无形资产减值准备 Impairment of intangible assets qdZn9i  
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  长期待摊费用 Deferred assets I.y|AQB  
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  未确认融资费用 Unrecognized finance fees 3{d1Jk/S  
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  其他长期资产 Other long term assets )d C%g=dtc  
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  递延税款借项 Deferred assets debits 'n!;7*  
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