[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand +GYS 26  
IJ0#iA. T  
　　银行存款 Cash in bank wDMjk2YN  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities t}VwVf<K  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check jP+ pA e  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft t-!m vx9Z  
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　　其他货币资金-信用卡 Other monetary assets - credit cards Q70bEHLA  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~H u"yAR  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment JD
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2 Kl a8  
　　短期投资-股票投资 Investments - Short term - stocks p-,Iio+  
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　　短期投资-债券投资 Investments - Short term - bonds 5KJ%]B(H2  
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　　短期投资-基金投资 Investments - Short term - funds /=TH08  
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　　短期投资-其他投资 Investments - Short term - others >fH*XP>(  
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　　短期投资跌价准备 Provision for short-term investment };r|}v !~_  

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　　长期股权投资-股票投资 Long term equity investment - stocks [zQWyDu  
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　　长期股权投资-其他股权投资 Long term equity investment - others ?Wa<AFXQ  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds U<[jT=L  
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　　长期债券投资-其他债权投资 Long term securities investment - others s/t
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　　长期投资减值准备 Provision for long-term investment `
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　　应收票据 Notes receivable cIb4-TeV  
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　　应收股利 Dividends receivable kYlg4 .~M  
0% +'  
　　应收利息 Interest receivable K6B4sE  
AF$\WWrB  
　　应收帐款 Trade debtors G6Nb{m  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors a$$ Wt<&Y
 

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　　预付帐款 Prepayment Ly>OLI0x_  
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　　应收补贴款 Allowance receivable [!~}S  
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　　其他应收款 Other debtors LuS+_|]x  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0 iRR{a<  
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　　其他流动资产 Other current assets bX2"89{  
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　　物资采购 Purchase 6Dst;:  
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　　原材料 Raw materials j?-R]^-5  
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　　包装物 Packing materials p`P~i&_  
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　　低值易耗品 Low value consumbles IzUo0D*@  
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　　材料成本差异 Material cost difference $Q/Ya@o  
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　　自制半成品 Self-manufactured goods 3ZojE ux`  
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　　库存商品 Finished goods K5k?H  
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　　商品进销差价 Difference between purchase & sales of commodities c\.P/~  
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　　委托加工物资 Consigned processiong material ,}
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　　委托代销商品 Consignment-out d,9`<1{9  
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　　受托代销商品 Consignment-in s'u(B]E  
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　　分期收款发出商品 Goods on instalment sales 4c159wsnQ  
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　　存货跌价准备 Provision for obsolete stocks _Qd,VE 8u  
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　　待摊费用 Prepaid expenses
zoZH[a`H  
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　　待处理流动资产损益 Unsettled G/L on current assets _MfD  
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　　待处理固定资产损益 Unsettled G/L on fixed assets \#,t O%D  
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　　委托贷款-本金 Consignment loan - principle UVEz;<5@\  
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　　委托贷款-利息 Consignment loan - interest ;>"nn VW  
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　　委托贷款-减值准备 Consignment loan - provision M+xdHBg  
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　　固定资产-房屋建筑物 Fixed assets - Buildings ]Pc^#=(R0  
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　　固定资产-机器设备 Fixed assets - Plant and machinery )=^w3y  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures Y
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　　固定资产-运输设备 Fixed assets - Automobiles ;*cLG#&'M  
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　　累计折旧 Accumulated depreciation *xs!5|n+  
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　　固定资产减值准备 Impairment of fixed assets %0-wpuHc(]  
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　　工程物资-专用材料 Project material - specific materials uTvv(f  
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　　工程物资-专用设备 Project material - specific equipment E4[}lX}  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment %NARyz  
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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 "Ty/k8?  
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　　在建工程 Construction in progress -J0WUN$2*  
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　　在建工程减值准备 Impairment of construction in progress Pz"`MB<'Ik  
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　　固定资产清理 Disposal of fixed assets `a]44es9q  

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　　无形资产-专利权 Intangible assets - patent A(d5G^  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how {]}s#vvy  
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　　无形资产-商标权 Intangible assets - trademark rights W WG /k17  
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　　无形资产-土地使用权 Intangible assets - land use rights 3f76kl(&  
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　　无形资产-商誉 Intangible assets - goodwill 5#JJ?  
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　　无形资产减值准备 Impairment of intangible assets ;%!m<S|%k  
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　　长期待摊费用 Deferred assets bKbp?-]  
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　　未确认融资费用 Unrecognized finance fees cu7(.  
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　　其他长期资产 Other long term assets SZ!=`a]  
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　　递延税款借项 Deferred assets debits n(;:*<Rh  
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