[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand jF@BWPtF=  
efNscgi  
　　银行存款 Cash in bank b vOnS0,y  
5Gs>rq" #  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities D;
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Ld 0*)rI#  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check I7wR[&L885  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft q3vv^~  
ur.krsU  
　　其他货币资金-信用卡 Other monetary assets - credit cards DRpFEWsm  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit :R`e<g~4  
DaQ+XUH?  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment %JHv2[r^P  
.{t*v6(TP  
　　短期投资-股票投资 Investments - Short term - stocks le' Kp V  
XzPOqZ`Nv  
　　短期投资-债券投资 Investments - Short term - bonds t`="2$NO  
q_6fr$-Qh  
　　短期投资-基金投资 Investments - Short term - funds 2F+"v?n=\  
HC}vO0X4  
　　短期投资-其他投资 Investments - Short term - others HC=ZcK'W  
jEE!H/  
　　短期投资跌价准备 Provision for short-term investment {cUGksz]}  
EDz;6Z*4N  
　　长期股权投资-股票投资 Long term equity investment - stocks 'A>?aUq]:  
n5%\FFG0M  
　　长期股权投资-其他股权投资 Long term equity investment - others c`/VYgcTqB  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds Y=4 7se=h"  
kia[d984w  
　　长期债券投资-其他债权投资 Long term securities investment - others -uxU[E  
D;s%cL`  
　　长期投资减值准备 Provision for long-term investment ol41%q*  
Q5}XD
 
　　应收票据 Notes receivable oNIYO *[  
&XV9_{Hm  
　　应收股利 Dividends receivable c9G%;U)  
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　　应收利息 Interest receivable " >G*hS  
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　　应收帐款 Trade debtors W+GC3W   
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors $#-rOi /  
ImG8v[Q E  
　　预付帐款 Prepayment qFK.ULgP`  
bf@g*~h@  
　　应收补贴款 Allowance receivable dOKp:|9G  


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　　其他应收款 Other debtors "AZ|u #0P  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9tU"+  
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　　其他流动资产 Other current assets "9r$*\wOf  
sQ340!  
　　物资采购 Purchase 24nNRTI  
p3Ql s*  
　　原材料 Raw materials I5q$QQK  
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　　包装物 Packing materials p:TE##
  
c+&Kq.~K  
　　低值易耗品 Low value consumbles U+*l!"O,  
QmjE\TcK/  
　　材料成本差异 Material cost difference %'ah,2a%  
=y-yHRC7  
　　自制半成品 Self-manufactured goods G"` }"T0}  
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　　库存商品 Finished goods _qR?5;v  
n<bU'n  
　　商品进销差价 Difference between purchase & sales of commodities )2RRa^=&  
McN[  
　　委托加工物资 Consigned processiong material 1$eoW/8.  
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　　委托代销商品 Consignment-out %SOXw8-  
;YR/7  
　　受托代销商品 Consignment-in iAZ8Y/  
_\KFMe=PV  
　　分期收款发出商品 Goods on instalment sales {=3A@/vM  
s BB[u'h!  
　　存货跌价准备 Provision for obsolete stocks +HBizJ9K  
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　　待摊费用 Prepaid expenses r ) x  
Bkd$'
7UT  
　　待处理流动资产损益 Unsettled G/L on current assets <wk  
uUg;v/:  
　　待处理固定资产损益 Unsettled G/L on fixed assets 8 7(t<3V&  
3!b $R?kZ  
　　委托贷款-本金 Consignment loan - principle O_8 SlW0e  
$*942. =Q  
　　委托贷款-利息 Consignment loan - interest 2PYnzAsl  
!Ztqh Xr  
　　委托贷款-减值准备 Consignment loan - provision /^AH/,p  
u 0Wt"d-=  
　　固定资产-房屋建筑物 Fixed assets - Buildings )`rD]0ua;  
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　　固定资产-机器设备 Fixed assets - Plant and machinery F<k+>e  
;.uYWP|9  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures M!'d  
gZ4' w`4r  
　　固定资产-运输设备 Fixed assets - Automobiles g %mCgP  
i"}z9Ae~.  
　　累计折旧 Accumulated depreciation J)YlG*  
IqYJ  
　　固定资产减值准备 Impairment of fixed assets BDI@h%tJb:  
]UkH}Pt'3  
　　工程物资-专用材料 Project material - specific materials ~D9Cu>d9  
U0_)J1Y
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　　工程物资-专用设备 Project material - specific equipment 2{& A)Z!I  
QMBT8x/+_'  
　　工程物资-预付大型设备款 Project material - prepaid for equipment OF7hp5  

j**[[  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production FE\E%_K'n7  
Uw("+[5O0  
　　在建工程 Construction in progress S/XU4i:aV  
&`I(QY  
　　在建工程减值准备 Impairment of construction in progress D6Ad "|Z  
_li3cXE  
　　固定资产清理 Disposal of fixed assets Qp:I[:Lr;  
oIE 1j?  
　　无形资产-专利权 Intangible assets - patent L*Z.T^h  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how }_'5Vb_  
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　　无形资产-商标权 Intangible assets - trademark rights Y/5M)AyJt  
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　　无形资产-土地使用权 Intangible assets - land use rights pX_#Y)5  
XLn9NBT4K  
　　无形资产-商誉 Intangible assets - goodwill `MVqd16Y  
n{;Q"\*Sg  
　　无形资产减值准备 Impairment of intangible assets gTho:;q7a  
J{ju3jo  
　　长期待摊费用 Deferred assets ]lC%HlID  
"ioO_  
　　未确认融资费用 Unrecognized finance fees m;dwt1'Zw  
^&?,L@ fW  
　　其他长期资产 Other long term assets h-P|O6@Ki  
,R[$S"]!SH  
　　递延税款借项 Deferred assets debits (!nkv^]  
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