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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 i%yKyfD  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities (0`rfYv5.R  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check &Hw: 65O  
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  其他货币资金-银行汇票 Other monetary assets - bank draft 1=]#=)+  
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  其他货币资金-信用卡 Other monetary assets - credit cards @#wG)TA  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit /8Lb_QH{  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment H8HH) ^  
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  短期投资-债券投资 Investments - Short term - bonds F]OWqUV  
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  短期投资-基金投资 Investments - Short term - funds [<+T@"y  
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  短期投资跌价准备 Provision for short-term investment Vb 36R _u  
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  长期债券投资-债券投资 Long term securities investemnt - bonds s#~VN;-I  
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  长期投资减值准备 Provision for long-term investment J;fbE8x  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors c7rC!v  
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  应收补贴款 Allowance receivable `[=/ f=Q}  
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  其他应收款 Other debtors M7DoAS{6e  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <{V{ 2V#  
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  其他流动资产 Other current assets JWt@vf~  
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  原材料 Raw materials @ /e{-Q  
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  低值易耗品 Low value consumbles =+e;BYD#!  
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  材料成本差异 Material cost difference LNgFk%EH  
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  商品进销差价 Difference between purchase & sales of commodities Si;eBPFH  
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  待处理固定资产损益 Unsettled G/L on fixed assets CJLfpvV  
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  委托贷款-本金 Consignment loan - principle O ~bzTn  
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  委托贷款-利息 Consignment loan - interest |A u+^#:;  
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  委托贷款-减值准备 Consignment loan - provision 5,V3_p:)VI  
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  固定资产-房屋建筑物 Fixed assets - Buildings *Q3q(rdrp  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9<!Ie^o?  
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  固定资产-运输设备 Fixed assets - Automobiles H|!|fo-Tx  
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  累计折旧 Accumulated depreciation x_KJCU  
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  固定资产减值准备 Impairment of fixed assets l:VcV  
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  工程物资-专用材料 Project material - specific materials z/S}z4o/  
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  工程物资-专用设备 Project material - specific equipment &Sp2['a!  
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  工程物资-预付大型设备款 Project material - prepaid for equipment czp}-{4X  
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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 4T:@W C  
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  固定资产清理 Disposal of fixed assets w97%5[-T  
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  无形资产-专利权 Intangible assets - patent nx'D&, VX  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how >a2i%j/T  
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  无形资产-商标权 Intangible assets - trademark rights  [E|%  
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  无形资产-土地使用权 Intangible assets - land use rights UgZuEfEGve  
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  长期待摊费用 Deferred assets hE>%LcP  
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  递延税款借项 Deferred assets debits E#m|Sq  
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