[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand M9o/ 6  
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　　银行存款 Cash in bank k H<C9z2=  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities qy.$5-e:[9  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check cr<j<#(Z}  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft rNJU & .]  
3uxf n=E  
　　其他货币资金-信用卡 Other monetary assets - credit cards &
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Y'm;xA  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment pnE]B0e  
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　　短期投资-股票投资 Investments - Short term - stocks NOwd'iU  
iZiT/#,H2  
　　短期投资-债券投资 Investments - Short term - bonds 1$.svR  
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　　短期投资-基金投资 Investments - Short term - funds 3) d}3w {  
2A@oa 9  
　　短期投资-其他投资 Investments - Short term - others l'_]0%o]  

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　　短期投资跌价准备 Provision for short-term investment &L5 )v\z  
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　　长期股权投资-股票投资 Long term equity investment - stocks %XeN_ V  
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　　长期股权投资-其他股权投资 Long term equity investment - others 7g]mrI@  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds CJCx
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　　长期债券投资-其他债权投资 Long term securities investment - others yA"?Hv\o;  
oy#(]K3`O  
　　长期投资减值准备 Provision for long-term investment Cw(ypu  
:L+xEL  
　　应收票据 Notes receivable T%&vq6  
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　　应收股利 Dividends receivable Q:Pp'[ RK  
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　　应收利息 Interest receivable &n_f.oUc  
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　　应收帐款 Trade debtors "= %"@"<)  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %L]sQq,  
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　　预付帐款 Prepayment B0gD4MX/  
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　　应收补贴款 Allowance receivable gCPH>8JwS0  
zI,Qc60B  
　　其他应收款 Other debtors J^7M0A4K  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors  $V`1<>4  
SPdEO3  
　　其他流动资产 Other current assets HBvyX`-  
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　　物资采购 Purchase DpA)Vdj  
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　　原材料 Raw materials \+sa[
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　　包装物 Packing materials - A@<zqu  
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　　低值易耗品 Low value consumbles o938!jML_  
$ -<(geI  
　　材料成本差异 Material cost difference k Qr  
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　　自制半成品 Self-manufactured goods ,9jk<)m]L  
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　　库存商品 Finished goods oz.z>+Q  
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　　商品进销差价 Difference between purchase & sales of commodities %5zIh[!1$  
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　　委托加工物资 Consigned processiong material -hm/lxyU  
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　　委托代销商品 Consignment-out cMT:Ij];  
2bw), W  
　　受托代销商品 Consignment-in .-T P1C  
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　　分期收款发出商品 Goods on instalment sales ^swj!da  
KFO K%vbM  
　　存货跌价准备 Provision for obsolete stocks 286r
eeN/e  
V[*>}XQER  
　　待摊费用 Prepaid expenses NrXIaN  
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　　待处理流动资产损益 Unsettled G/L on current assets Z&iW1  
oxeu%wj_  
　　待处理固定资产损益 Unsettled G/L on fixed assets :/5GHfyj  
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　　委托贷款-本金 Consignment loan - principle yl@Nyu  

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　　委托贷款-利息 Consignment loan - interest MbInXv$q2/  
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　　委托贷款-减值准备 Consignment loan - provision }ff^^7_  
$,/ E"G`  
　　固定资产-房屋建筑物 Fixed assets - Buildings XY? Cl  
6S{F4v2/0  
　　固定资产-机器设备 Fixed assets - Plant and machinery %f("3!#H  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures {j`8XWLZZN  
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　　固定资产-运输设备 Fixed assets - Automobiles hG#
2}K_  
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　　累计折旧 Accumulated depreciation (X\]!'A  
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　　固定资产减值准备 Impairment of fixed assets +UX~
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　　工程物资-专用材料 Project material - specific materials R6Md_t\  
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　　工程物资-专用设备 Project material - specific equipment }vY^eOK.  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment jLMy27Cn  
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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 6[R6P:v&'G  
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　　在建工程 Construction in progress a]5y CBm  
R(&3})VOa  
　　在建工程减值准备 Impairment of construction in progress wM7Iu86  
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　　固定资产清理 Disposal of fixed assets DOFW"SpE  
jwLZC  
　　无形资产-专利权 Intangible assets - patent 8:S+*J[gSn  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how V*2*5hx  
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　　无形资产-商标权 Intangible assets - trademark rights d&|5Rk ~  
u$5.GmKm  
　　无形资产-土地使用权 Intangible assets - land use rights k1 yqerA  
+p jB/#4  
　　无形资产-商誉 Intangible assets - goodwill [!3cWJCt  
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　　无形资产减值准备 Impairment of intangible assets YG=:lf  
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　　长期待摊费用 Deferred assets +I
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　　未确认融资费用 Unrecognized finance fees 9-_Lc<  
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　　其他长期资产 Other long term assets G;wh).jG5  
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　　递延税款借项 Deferred assets debits os;94yd)  
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