[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand 3p?KU-  
7z_;t9Y  
　　银行存款 Cash in bank \qi
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L]a`"CH:a$  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities Li 2Zndp  
 M(|  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check sqx`">R  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft VcK}2<8:+~  
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　　其他货币资金-信用卡 Other monetary assets - credit cards fIoIW&iy  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit QbhW!9(,  
#G9 adK5  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment V+?]S  
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　　短期投资-股票投资 Investments - Short term - stocks 9Qj2
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v"+k~:t*  
　　短期投资-债券投资 Investments - Short term - bonds NV4g~+n  
Ql?^ B SqG  
　　短期投资-基金投资 Investments - Short term - funds iq?#rb P#I  
FDR1Gy  
　　短期投资-其他投资 Investments - Short term - others *cWmS\h|  
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　　短期投资跌价准备 Provision for short-term investment g|PC$p-z+  
89o)M5KQ  
　　长期股权投资-股票投资 Long term equity investment - stocks ')+0nPV  
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　　长期股权投资-其他股权投资 Long term equity investment - others QGiAW7b5  
fYebB7Pv  
　　长期债券投资-债券投资 Long term securities investemnt - bonds jdevat,&u  
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　　长期债券投资-其他债权投资 Long term securities investment - others ]O:M$ $  
IL7`0cN(  
　　长期投资减值准备 Provision for long-term investment B68H&h]D#'  

(7lBID4  
　　应收票据 Notes receivable G,&%VQ3P>  
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　　应收股利 Dividends receivable ~7quTp)  
"cho }X  
　　应收利息 Interest receivable ?y},,  
B%<e FFV\  
　　应收帐款 Trade debtors ~#Md"3  
gL$& @NY  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Z\X'd_1!  
)J/HkOj"V  
　　预付帐款 Prepayment ;mm!0]V  
.M|>u_< Qd  
　　应收补贴款 Allowance receivable eN0P9.eqM  
+2cs
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　　其他应收款 Other debtors OVoO6F]  
p5c8YfM  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors \hk/1/siyF  
zLjgCS<7  
　　其他流动资产 Other current assets t7#lsd`_  
DrS~lTf=>  
　　物资采购 Purchase _|c&@M  
lXrD
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　　原材料 Raw materials ~JZ3a0$^  
ateUpGM QU  
　　包装物 Packing materials _rQUE
^9  
Rc
Y[rnI6  
　　低值易耗品 Low value consumbles _[Gb)/@mM  
2iXoj&3e  
　　材料成本差异 Material cost difference {'3D1#SK  
2V#6q,2  
　　自制半成品 Self-manufactured goods C77D{@SM  
jThbeY[  
　　库存商品 Finished goods f%fa{  
$B\E.ml.  
　　商品进销差价 Difference between purchase & sales of commodities _pDjg%A>n  
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　　委托加工物资 Consigned processiong material Uf,fX/:!  
pV`$7^#X  
　　委托代销商品 Consignment-out /MMtTB H  
(*^DN{5  
　　受托代销商品 Consignment-in 6o}V@UzqV  
go|>o5!g  
　　分期收款发出商品 Goods on instalment sales tFU;SBt8Ki  
?#[)C=p]z  
　　存货跌价准备 Provision for obsolete stocks ki\uTD`mf  
?A=b6Um  
　　待摊费用 Prepaid expenses ;i)KHj'  
k0K A~  
　　待处理流动资产损益 Unsettled G/L on current assets n`5WXpz4;  
ySX/=T:<;  
　　待处理固定资产损益 Unsettled G/L on fixed assets o\4t4}z~'f  
9 pKm*n&  
　　委托贷款-本金 Consignment loan - principle 2bQ/0?.).-  
fp !:u  
　　委托贷款-利息 Consignment loan - interest (9.yOc4  
tW6#e(^l6  
　　委托贷款-减值准备 Consignment loan - provision ~@M7&%]  
*re 44  
　　固定资产-房屋建筑物 Fixed assets - Buildings +t\^(SJ6  
>[K?fJ$+  
　　固定资产-机器设备 Fixed assets - Plant and machinery 9`X&,S~e  
g{ (@uzqG  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures d.}}s$Q  
.j 'wQ+_  
　　固定资产-运输设备 Fixed assets - Automobiles O k(47nC  
9]~PCZ2j  
　　累计折旧 Accumulated depreciation B3b,F
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G.jQX'%4QG  
　　固定资产减值准备 Impairment of fixed assets (KF7zP  
<c%n?QK{  
　　工程物资-专用材料 Project material - specific materials "@t-Cy:!O  
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　　工程物资-专用设备 Project material - specific equipment I)[B9rbe
 
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　　工程物资-预付大型设备款 Project material - prepaid for equipment p$OD*f_b  
6 o lV+  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {visv{R<  
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　　在建工程 Construction in progress 5ZsDgOeY  
8&Wx@QI  
　　在建工程减值准备 Impairment of construction in progress 6Kht:WE  
&t[|%c*D&  
　　固定资产清理 Disposal of fixed assets Y@:3 B:m#  
XARSGAuw  
　　无形资产-专利权 Intangible assets - patent i+U51t<  
vahf]2jEB  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how aJQ XJ,>Lv  
]L]T>~X`  
　　无形资产-商标权 Intangible assets - trademark rights !u0U5>ccw  
fk\5D[j^  
　　无形资产-土地使用权 Intangible assets - land use rights S~&\o\"5  
d<Dn9,G  
　　无形资产-商誉 Intangible assets - goodwill /,t| !)\]  
Su4h'&xx  
　　无形资产减值准备 Impairment of intangible assets :|($,3*  
o}!&y?mp  
　　长期待摊费用 Deferred assets >Jiij  
rG5i-'  
　　未确认融资费用 Unrecognized finance fees =F[lg?g  
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　　其他长期资产 Other long term assets 7 s-`QdWX  
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　　递延税款借项 Deferred assets debits !G>(j   
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