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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 P$Q&xN<#)  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities P>-,6a>  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check Kc0OLcu^d  
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  其他货币资金-银行汇票 Other monetary assets - bank draft [Bo$?  
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  其他货币资金-信用卡 Other monetary assets - credit cards 3#[I _  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit t,,^ ^ll  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment aw1J#5j`n  
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  短期投资-股票投资 Investments - Short term - stocks \irjIXtV  
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  短期投资-债券投资 Investments - Short term - bonds <4,?lZ  
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  短期投资-基金投资 Investments - Short term - funds r.;iO0[/  
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  短期投资-其他投资 Investments - Short term - others ;G]'}$`/q  
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  短期投资跌价准备 Provision for short-term investment IcQ!A=lB  
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  长期股权投资-股票投资 Long term equity investment - stocks 59J9V3na  
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  长期股权投资-其他股权投资 Long term equity investment - others CaBS0' n  
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  长期债券投资-债券投资 Long term securities investemnt - bonds ASw |sw  
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  长期债券投资-其他债权投资 Long term securities investment - others iGLYM-  
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  长期投资减值准备 Provision for long-term investment I>Q,]S1h  
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  应收股利 Dividends receivable A> A'dQ69  
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  应收利息 Interest receivable w tLM c  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [)>8z8'f  
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  预付帐款 Prepayment Eo&qc 17)`  
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  其他应收款 Other debtors ya g  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors  \3?;[xD  
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  其他流动资产 Other current assets h\\2r>  
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  原材料 Raw materials O \8G~V 5"  
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  低值易耗品 Low value consumbles ULmdt   
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  商品进销差价 Difference between purchase & sales of commodities _|wY[YJ[  
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  待处理流动资产损益 Unsettled G/L on current assets @TPgA(5NR  
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  待处理固定资产损益 Unsettled G/L on fixed assets gXLZ)>+A+  
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  委托贷款-本金 Consignment loan - principle ~7 L )n  
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  委托贷款-利息 Consignment loan - interest C\^<v&  
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  委托贷款-减值准备 Consignment loan - provision v\9,j  
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  固定资产-房屋建筑物 Fixed assets - Buildings IL2Gsj)M  
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  固定资产-机器设备 Fixed assets - Plant and machinery %OTA5  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures q|$>H6H4b  
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  固定资产-运输设备 Fixed assets - Automobiles K9O,7h:x  
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  累计折旧 Accumulated depreciation ctUF/[_w;  
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  固定资产减值准备 Impairment of fixed assets .Lr)~  
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  工程物资-专用材料 Project material - specific materials e]*=sp!T  
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  工程物资-专用设备 Project material - specific equipment l88a#zUQDN  
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  工程物资-预付大型设备款 Project material - prepaid for equipment :CkR4J!m3  
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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 4>"cc@8&~  
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  固定资产清理 Disposal of fixed assets Ij6Wz. *  
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  无形资产-专利权 Intangible assets - patent VmOFX:j!,  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how kF+}.x%  
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  无形资产-商标权 Intangible assets - trademark rights 'Elj"Iiu  
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  无形资产-土地使用权 Intangible assets - land use rights ueE?"Hk  
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  无形资产-商誉 Intangible assets - goodwill B/sBYVU  
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  无形资产减值准备 Impairment of intangible assets |DFvZ6}  
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  长期待摊费用 Deferred assets ^L8Wn6s'  
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  未确认融资费用 Unrecognized finance fees >NH4A_  
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  其他长期资产 Other long term assets >Z2,^5P{  
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  递延税款借项 Deferred assets debits r}y[r}vk  
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