[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand );Z]SGd  
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　　银行存款 Cash in bank mk%b9Ko<F  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities Z, T#,  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check JEhm1T  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft 4/'N|c.  
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　　其他货币资金-信用卡 Other monetary assets - credit cards IxOc':/jY  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]3ifdGk  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment *)'Vvu<  
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　　短期投资-股票投资 Investments - Short term - stocks .IgRY\?Q  
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　　短期投资-债券投资 Investments - Short term - bonds RF?DtNuq  
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　　短期投资-基金投资 Investments - Short term - funds )6-9)pH@)  
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　　短期投资-其他投资 Investments - Short term - others Z(e^iH  
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　　短期投资跌价准备 Provision for short-term investment ~}'F887f  
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　　长期股权投资-股票投资 Long term equity investment - stocks
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　　长期股权投资-其他股权投资 Long term equity investment - others Y/fJQ6DY  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds 'c %S!$P  
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　　长期债券投资-其他债权投资 Long term securities investment - others BMFF=  
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　　长期投资减值准备 Provision for long-term investment c?E{fD"Fc3  
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　　应收票据 Notes receivable fDh]tua  
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　　应收股利 Dividends receivable uwmQ?LS]V  
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　　应收利息 Interest receivable MsOs{2 )2  
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　　应收帐款 Trade debtors ^U@~+dw  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )8,|-o=  
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　　预付帐款 Prepayment -SCM:j%h  
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　　应收补贴款 Allowance receivable e,0-)?5R  
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　　其他应收款 Other debtors FwG!>  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors &7>zURv  
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　　其他流动资产 Other current assets Vzg=@A#  
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　　物资采购 Purchase N( Oyi  
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　　原材料 Raw materials ~h$wH{-U#  
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　　包装物 Packing materials h6:#!Rg  
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　　低值易耗品 Low value consumbles w@-M{?R  
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　　材料成本差异 Material cost difference >jg0s)RA'  
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　　自制半成品 Self-manufactured goods 8LzBh_J?  
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　　库存商品 Finished goods E_T2z4lw  
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　　商品进销差价 Difference between purchase & sales of commodities u]*0;-tz  
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　　委托加工物资 Consigned processiong material j<<3Pr  
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　　委托代销商品 Consignment-out dT|vYK}\  
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　　受托代销商品 Consignment-in (Z]HX@"{J  
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　　分期收款发出商品 Goods on instalment sales [iP#VM-N  
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　　存货跌价准备 Provision for obsolete stocks cVnJ^*Z  
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　　待摊费用 Prepaid expenses L{-LX=G^  
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　　待处理流动资产损益 Unsettled G/L on current assets )!:sFa 1  
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　　待处理固定资产损益 Unsettled G/L on fixed assets 3?I;ovsM  
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　　委托贷款-本金 Consignment loan - principle ').}Nz  
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　　委托贷款-利息 Consignment loan - interest w obgu  

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　　委托贷款-减值准备 Consignment loan - provision K<`osdp=&  
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　　固定资产-房屋建筑物 Fixed assets - Buildings 8,P- 7^  
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　　固定资产-机器设备 Fixed assets - Plant and machinery Yy
AJ m^o  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures #DU26nCL  
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　　固定资产-运输设备 Fixed assets - Automobiles ^!<dgBNj  
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　　累计折旧 Accumulated depreciation [epi#]m  
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　　固定资产减值准备 Impairment of fixed assets W!Hm~9fz  
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　　工程物资-专用材料 Project material - specific materials v{zMO:3  
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　　工程物资-专用设备 Project material - specific equipment ^hNgm.I  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment V&8VwF^-  
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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 x+ncc_2n&D  
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　　在建工程 Construction in progress J%09^5:-z  
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　　在建工程减值准备 Impairment of construction in progress c0B|F  
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　　固定资产清理 Disposal of fixed assets x3jb%`o#!  
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　　无形资产-专利权 Intangible assets - patent An;MVA  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how zJP6F.Ov!  
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　　无形资产-商标权 Intangible assets - trademark rights z%MW!x  
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　　无形资产-土地使用权 Intangible assets - land use rights B`*ZsS=R-  
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　　无形资产-商誉 Intangible assets - goodwill Gj"7s8(/K|  
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　　无形资产减值准备 Impairment of intangible assets (py]LBZ  
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　　长期待摊费用 Deferred assets Y<1QY?1sd  
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　　未确认融资费用 Unrecognized finance fees \
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　　其他长期资产 Other long term assets m_?d=o  
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　　递延税款借项 Deferred assets debits hxCvk/7sT  
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