[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand 'G65zz  
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　　银行存款 Cash in bank 4Vi*Qa_,y  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities &5K3AL  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check ?H8w;Csq-  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft 5)f 'wVe  
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　　其他货币资金-信用卡 Other monetary assets - credit cards /{buFX2"}  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6?}|@y^fb  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment EB&hgz&_  
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　　短期投资-股票投资 Investments - Short term - stocks c),UO^EqV  
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　　短期投资-债券投资 Investments - Short term - bonds !Dc?9W!b  
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　　短期投资-基金投资 Investments - Short term - funds ^kK")+K  
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　　短期投资-其他投资 Investments - Short term - others <P1nfH  
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　　短期投资跌价准备 Provision for short-term investment gAvNm[=wD2  
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　　长期股权投资-股票投资 Long term equity investment - stocks %62|dhl6  
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　　长期股权投资-其他股权投资 Long term equity investment - others IrRy1][Qr  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds x!I@cP#O  
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　　长期债券投资-其他债权投资 Long term securities investment - others #pRbRT9  
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　　长期投资减值准备 Provision for long-term investment `vt+VUNf  
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　　应收票据 Notes receivable =S54p(>  
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　　应收股利 Dividends receivable -d!84_d9  
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　　应收利息 Interest receivable W{JR%Sq$  
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　　应收帐款 Trade debtors eYRd#w  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 'O~_g5kC  
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　　预付帐款 Prepayment _Hq)@AI   
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　　应收补贴款 Allowance receivable s;<]gaonB_  
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　　其他应收款 Other debtors 4%v-)HGh  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 'h&>K,U?5  
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　　其他流动资产 Other current assets agoMsxI9  
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　　物资采购 Purchase t:.X=/02  
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　　原材料 Raw materials )@B!  
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　　包装物 Packing materials \SmYxdU'>  
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　　低值易耗品 Low value consumbles N }z]OvnZH  
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　　材料成本差异 Material cost difference h _c11#  
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　　自制半成品 Self-manufactured goods A@.ruG$  
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　　库存商品 Finished goods &xj,.;
  
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　　商品进销差价 Difference between purchase & sales of commodities '&AeOn  
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　　委托加工物资 Consigned processiong material k fOd|-  
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　　委托代销商品 Consignment-out 
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　　受托代销商品 Consignment-in 0
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　　分期收款发出商品 Goods on instalment sales ^7kYG7/  
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　　存货跌价准备 Provision for obsolete stocks @MH/efW.  
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　　待摊费用 Prepaid expenses g>?,,y6/w  

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　　待处理流动资产损益 Unsettled G/L on current assets Em<J{`k6  
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　　待处理固定资产损益 Unsettled G/L on fixed assets Q`h@-6N  
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　　委托贷款-本金 Consignment loan - principle dr=KoAIxy  
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　　委托贷款-利息 Consignment loan - interest
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　　委托贷款-减值准备 Consignment loan - provision <ot%>\C  
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　　固定资产-房屋建筑物 Fixed assets - Buildings `Z#]lS?  
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　　固定资产-机器设备 Fixed assets - Plant and machinery SP|Dz,o  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures V,3$>4x  
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　　固定资产-运输设备 Fixed assets - Automobiles
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　　累计折旧 Accumulated depreciation }'TZ)=t{J  
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　　固定资产减值准备 Impairment of fixed assets L_YY,  
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　　工程物资-专用材料 Project material - specific materials 1 'J|yq  
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　　工程物资-专用设备 Project material - specific equipment gl6*bB=  

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　　工程物资-预付大型设备款 Project material - prepaid for equipment SR1UO'.  
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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 S| v-lJ/I  
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　　在建工程 Construction in progress R$40cW3`  
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　　在建工程减值准备 Impairment of construction in progress kF*^" Cn  
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　　固定资产清理 Disposal of fixed assets !TuMrA*  
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　　无形资产-专利权 Intangible assets - patent bX]$S 5c_u  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how ~C],?X(zk  
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　　无形资产-商标权 Intangible assets - trademark rights 4#@zn 2l  
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　　无形资产-土地使用权 Intangible assets - land use rights >sE{c>R%  
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　　无形资产-商誉 Intangible assets - goodwill Q2/ZO2  
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　　无形资产减值准备 Impairment of intangible assets hAp<$7  
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　　长期待摊费用 Deferred assets s5ddGiZnBT  
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　　未确认融资费用 Unrecognized finance fees KC{HX?  
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　　其他长期资产 Other long term assets p2~MJ LK4  
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　　递延税款借项 Deferred assets debits B?J#NFUb  
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