论坛风格切换切换到宽版
  • 3175阅读
  • 0回复

[专业英语]会计科目中英文对照表 [复制链接]

上一主题 下一主题
离线connie
 

发帖
1196
学分
2168
经验
15
精华
7355
金币
0
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 "CX&2Xfe  
[kaj8  
  银行存款 Cash in bank y ~7]9?T  
8wMu^3r  
  其他货币资金-外埠存款Other monetary assets - cash in other cities h.(CAm%Y7  
_Gv n1"l  
  其他货币资金-银行本票 Other monetary assets - cashier‘s check 4*&_h g)h  
}j;*7x8(  
  其他货币资金-银行汇票 Other monetary assets - bank draft $n.oY5=\  
,onOwPz  
  其他货币资金-信用卡 Other monetary assets - credit cards bdEc ?  
kdcr*7w  
  其他货币资金-信用证保证金 Other monetary assets - L/C deposit Sxa+"0d6  
80DcM9^t8  
  其他货币资金-存出投资款 Other monetary assets - cash for investment DE M;)-D  
:+: vBrJm  
  短期投资-股票投资 Investments - Short term - stocks d2Pqi* K  
}}y~\TB~}  
  短期投资-债券投资 Investments - Short term - bonds F l@%?  
<?zn k8|  
  短期投资-基金投资 Investments - Short term - funds p;$Vw6W=  
R-5EztmLae  
  短期投资-其他投资 Investments - Short term - others ] ;" blB  
9M8 n  
  短期投资跌价准备 Provision for short-term investment d[eN#<  
v0v%+F#>@  
  长期股权投资-股票投资 Long term equity investment - stocks Pv,Q*gh`  
X] cI ?  
  长期股权投资-其他股权投资 Long term equity investment - others HY|=Z\l"  
pu3ly&T#a_  
  长期债券投资-债券投资 Long term securities investemnt - bonds FtHR.S= u  
V 3?x_pp  
  长期债券投资-其他债权投资 Long term securities investment - others av~dH=&=  
V}_M\Y^^;  
  长期投资减值准备 Provision for long-term investment ;iEr+  
>,;, 6|S  
  应收票据 Notes receivable m$6u K0  
+a7J;-|  
  应收股利 Dividends receivable a nxZ|DE  
[ed6n@/O@  
  应收利息 Interest receivable 7S'3U}Y>VX  
MOp06  
  应收帐款 Trade debtors 4K{<R!2I  
{\u=m>2U|  
  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R{N9'2l:  
b8o}bm{s  
  预付帐款 Prepayment OZ2YflT  
*%6NuZ  
  应收补贴款 Allowance receivable +OM`c7M:  
*?dw`j_b >  
  其他应收款 Other debtors I#?NxP\S  
A 9\]y%!  
  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 5^:N]Mp"  
0{0BL@H  
  其他流动资产 Other current assets Y367Jr@^N  
V) Oj6nD]  
  物资采购 Purchase rsSE*(T t  
\l$gcFXb  
  原材料 Raw materials &T"X kgU5  
$d:>(_p=A  
  包装物 Packing materials DSb/+8KT  
(rDB|kc^7  
  低值易耗品 Low value consumbles h0;PtQb1  
s{q)P1x  
  材料成本差异 Material cost difference Ro1b (+H  
0C3s  
  自制半成品 Self-manufactured goods {-FS+D`  
O:K={#Xj  
  库存商品 Finished goods <Vu/6"DP  
/1s|FI$-L  
  商品进销差价 Difference between purchase & sales of commodities mI;#Zq_j  
pzL !42  
  委托加工物资 Consigned processiong material gt~hUwL  
~k}>CNTr  
  委托代销商品 Consignment-out WrzyBG_  
"otks\I<  
  受托代销商品 Consignment-in  ^##tk  
OanHG  
  分期收款发出商品 Goods on instalment sales ? uiQ'}   
4O~E4" ]  
  存货跌价准备 Provision for obsolete stocks P8Nzz(JF  
 Xn<~ln  
  待摊费用 Prepaid expenses 1K<4Kz~  
,sU#{.(  
  待处理流动资产损益 Unsettled G/L on current assets y:\ ^[y IQ  
+1`Zu$|  
  待处理固定资产损益 Unsettled G/L on fixed assets g`(' k5=  
Mwm=r//  
  委托贷款-本金 Consignment loan - principle Q2 tM~  
^Md]e<WAp  
  委托贷款-利息 Consignment loan - interest / /ty] j  
Lbo8> L(  
  委托贷款-减值准备 Consignment loan - provision aa hAUhF  
}M9R5!=q  
  固定资产-房屋建筑物 Fixed assets - Buildings !`S`%\"  
GoVB1)  
  固定资产-机器设备 Fixed assets - Plant and machinery ve#*qz Y  
iGCA>5UE  
  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures GQZLOjsop  
3 M/iuu  
  固定资产-运输设备 Fixed assets - Automobiles -]!m4xvK  
;THb6Jz/+  
  累计折旧 Accumulated depreciation J?Y1G<&  
\M@9#bd  
  固定资产减值准备 Impairment of fixed assets \dIc_6/D1  
Y+ZQN>  
  工程物资-专用材料 Project material - specific materials jQrj3b.NC3  
q(N2 #di  
  工程物资-专用设备 Project material - specific equipment %D::$,;<<  
Y6_%HYI$  
  工程物资-预付大型设备款 Project material - prepaid for equipment . *9+%FN  
pI__<  
  工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [gZz'q&[)  
s|/m}n  
  在建工程 Construction in progress 2<Vw :+,  
"X\|!Mxh  
  在建工程减值准备 Impairment of construction in progress 7N@4c   
vrS)VJg`  
  固定资产清理 Disposal of fixed assets \t'v-x>2y5  
$Vu %4kq  
  无形资产-专利权 Intangible assets - patent +3@d]JfMh  
H|E{n/g  
  无形资产-非专利技术 Intangible assets - industrial property and know-how  |7ga9  
SAuZWA4g[  
  无形资产-商标权 Intangible assets - trademark rights D][e uB  
5kX#qT=  
  无形资产-土地使用权 Intangible assets - land use rights \ 2cI=Qf  
3' HtT   
  无形资产-商誉 Intangible assets - goodwill .d\<}\zZ7J  
.GJl@==~1  
  无形资产减值准备 Impairment of intangible assets [G(}`u8w"  
w"-'  
  长期待摊费用 Deferred assets c&A;0**K,  
6$]p;}#  
  未确认融资费用 Unrecognized finance fees / 7EeM{,~  
@,b:s+]rp  
  其他长期资产 Other long term assets =y5~7&9'  
Fx^e%":@ip  
  递延税款借项 Deferred assets debits GCw <jHw  
'f+g`t?  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个