[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand ;/fF,L{c  
Avd ^  
　　银行存款 Cash in bank 3z)Kz*xr  
B~JwHwIhA  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities zHL@i0>^  
P&)xz7wG  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check YoZFwRQU  
6[LM_eP  
　　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#  
X;B\Kj`n  
　　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  
#Jn _c0  
　　短期投资-其他投资 Investments - Short term - others *-q"3D`  
i;jw\ed  
　　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  
W?aI|U1  
　　长期股权投资-其他股权投资 Long term equity investment - others pUq1|)g  
,M6Sy]Aj  
　　长期债券投资-债券投资 Long term securities investemnt - bonds ( Qcp{
q  
O<"}|nbmQ[  
　　长期债券投资-其他债权投资 Long term securities investment - others 3k#/{Z  
Jd(,/q  
　　长期投资减值准备 Provision for long-term investment #u"k~La  
fX.>9H[w@~  
　　应收票据 Notes receivable sqJSS Nt  
mc_ch$r!  
　　应收股利 Dividends receivable lR[qqFR  
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　　应收利息 Interest receivable 6s\Kt3=  
/.i.TQ]  
　　应收帐款 Trade debtors  Tekfw  
&)vC;$vD`  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 079'(%  
gk+h8 LZ  
　　预付帐款 Prepayment Nwt" \3  
Eam  
　　应收补贴款 Allowance receivable [y)`k@  
$dzy%lle  
　　其他应收款 Other debtors Yd=a}T  
IS[thbzkZ  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 7.@TK&  
0iK;Egwm  
　　其他流动资产 Other current assets z$GoaS(  
>O?U=OeD  
　　物资采购 Purchase I_%a{$Gjl  
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　　原材料 Raw materials 0=q;@OIf  
d&u]WVU  
　　包装物 Packing materials P*@2.#oO  
t" 7yNs(I  
　　低值易耗品 Low value consumbles Wg0g/  
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　　材料成本差异 Material cost difference ]oV{t<0a  
eK z?"g/j  
　　自制半成品 Self-manufactured goods HXYRH  
^Q ps>A(  
　　库存商品 Finished goods >sjhA|gXk  
qY$qaM^=  
　　商品进销差价 Difference between purchase & sales of commodities TsUOpEuX  
x^y"<  
　　委托加工物资 Consigned processiong material f{i8w!O"~  
;w-qHha  
　　委托代销商品 Consignment-out U_$ qi  
G4;3cT3'  
　　受托代销商品 Consignment-in jhX[fT1m  
sf|ke9-3  
　　分期收款发出商品 Goods on instalment sales )r z+'|,  
wwoweztER  
　　存货跌价准备 Provision for obsolete stocks npyAJ p  
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　　待摊费用 Prepaid expenses 3ZZV<S
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:nS; W  
　　待处理流动资产损益 Unsettled G/L on current assets V0(o~w/W%!  
-:9P%jWt  
　　待处理固定资产损益 Unsettled G/L on fixed assets Y<b-9ai<w  
kR@Yl Yo  
　　委托贷款-本金 Consignment loan - principle 6^n 0[7  
\U?n+6 7g  
　　委托贷款-利息 Consignment loan - interest t"lyvI[  
zYv#:>C8  
　　委托贷款-减值准备 Consignment loan - provision G633Lm`ri  
@@g\2 Gs  
　　固定资产-房屋建筑物 Fixed assets - Buildings !W'Ui 9uX  
?$Wn!"EC8  
　　固定资产-机器设备 Fixed assets - Plant and machinery )wtaKF.-  
^*= 85iyo  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures (j"(  
(ihP`k-.  
　　固定资产-运输设备 Fixed assets - Automobiles nL}5cPI  
Op?OruT[  
　　累计折旧 Accumulated depreciation 5P hX"7  
%tt%`0  
　　固定资产减值准备 Impairment of fixed assets mNAY%Wn6k  
1?Aga,~k:a  
　　工程物资-专用材料 Project material - specific materials u@P[Vb   
[;oCYb$9  
　　工程物资-专用设备 Project material - specific equipment W Qzj[  
qxM
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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  
}o,z!_^PLQ  
　　在建工程 Construction in progress ^t *x*m8  
sNHSr  
　　在建工程减值准备 Impairment of construction in progress !b-bP,q  
=}fd6ea(o  
　　固定资产清理 Disposal of fixed assets HFQR ;9]  
QIn/,Yd  
　　无形资产-专利权 Intangible assets - patent 5;TuVU.8Q  
geefnb  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how 1fL<&G  
jSQ9.%4  
　　无形资产-商标权 Intangible assets - trademark rights -(JU d4#  
>7U>Yh  
　　无形资产-土地使用权 Intangible assets - land use rights ]Lqt(c  
rn:!dV[  
　　无形资产-商誉 Intangible assets - goodwill yWHiw<  
Vjm_F!S  
　　无形资产减值准备 Impairment of intangible assets do>
"[RO  
%im#ww L%  
　　长期待摊费用 Deferred assets TE-;X,gDV_  
<;t)6:N\  
　　未确认融资费用 Unrecognized finance fees nxap\Lf  
|\uYv|sT  
　　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]  
^yKY'>T#d