[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand *^ey]),f54  
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　　银行存款 Cash in bank gh'kUZG a  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities JR!Q,7S2!N  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check
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　　其他货币资金-银行汇票 Other monetary assets - bank draft ^uM_b  
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　　其他货币资金-信用卡 Other monetary assets - credit cards fJvr+4i4k  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit u
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment kHGeCJe\{  
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　　短期投资-股票投资 Investments - Short term - stocks ~d&'Lp[3  
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　　短期投资-债券投资 Investments - Short term - bonds 3,%nkW  
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　　短期投资-基金投资 Investments - Short term - funds 5Ws5X_?d  
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　　短期投资-其他投资 Investments - Short term - others =jsx(3V  
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　　短期投资跌价准备 Provision for short-term investment ;tXB46  
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　　长期股权投资-股票投资 Long term equity investment - stocks B,r5kQI4  
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　　长期股权投资-其他股权投资 Long term equity investment - others e',hC0&S  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds _ 'H2>V_  
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　　长期债券投资-其他债权投资 Long term securities investment - others ) )fDOJ  
qw6EPC  
　　长期投资减值准备 Provision for long-term investment Z`^ K%P=  
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　　应收票据 Notes receivable jM6uT'Io  
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　　应收股利 Dividends receivable d]^\
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　　应收利息 Interest receivable A$%@fO.b  
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　　应收帐款 Trade debtors czXI?]gg,  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t^`<*H  
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　　预付帐款 Prepayment qPp1:a"   
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　　应收补贴款 Allowance receivable C }x4#bNK  
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　　其他应收款 Other debtors ;5&k/CB1  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~+sne7 6 U  
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　　其他流动资产 Other current assets PpX{+^z-%  
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　　物资采购 Purchase ~5-~q0Ge  
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　　原材料 Raw materials 43UJ#r F  
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　　包装物 Packing materials cR
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　　低值易耗品 Low value consumbles D<+ bzC   
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　　材料成本差异 Material cost difference nEjo,   
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　　自制半成品 Self-manufactured goods TKj/6Jz|  
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　　库存商品 Finished goods 6Y0/i,d*  
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　　商品进销差价 Difference between purchase & sales of commodities P^'>dOI0w  
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　　委托加工物资 Consigned processiong material |[lxV&SD.  
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　　委托代销商品 Consignment-out *!-}lc^4  
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　　受托代销商品 Consignment-in avYh\xZ  
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　　分期收款发出商品 Goods on instalment sales ?M*C*/R  
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　　存货跌价准备 Provision for obsolete stocks xEd#~`Jmr  
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　　待摊费用 Prepaid expenses -jcrXskb&N  
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　　待处理流动资产损益 Unsettled G/L on current assets /NPl2\o.  
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　　待处理固定资产损益 Unsettled G/L on fixed assets DYy@t^sC  
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　　委托贷款-本金 Consignment loan - principle ]5qjK~,4b  
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　　委托贷款-利息 Consignment loan - interest ]ly)z[is"]  
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　　委托贷款-减值准备 Consignment loan - provision !VJT"Ds_  
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　　固定资产-房屋建筑物 Fixed assets - Buildings zD#+[XI]K  
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　　固定资产-机器设备 Fixed assets - Plant and machinery <uWJ>sg^6  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures hs -}:^S`  
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　　固定资产-运输设备 Fixed assets - Automobiles +ik N) D  
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　　累计折旧 Accumulated depreciation (>)+;$Dr,\  
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　　固定资产减值准备 Impairment of fixed assets n]6w)wE(  
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　　工程物资-专用材料 Project material - specific materials A-@-?AR  
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　　工程物资-专用设备 Project material - specific equipment |?pYJkrYO  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment K7d1(.  
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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 :">~(Rd ZH  
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　　在建工程 Construction in progress l#J>It\  
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　　在建工程减值准备 Impairment of construction in progress fR{WS:Pv  
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　　固定资产清理 Disposal of fixed assets ~k:>Xo[|O  
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　　无形资产-专利权 Intangible assets - patent % 'L=  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how \[hrG?A  
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　　无形资产-商标权 Intangible assets - trademark rights %CfTqbB  
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　　无形资产-土地使用权 Intangible assets - land use rights vr]dRStr  
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　　无形资产-商誉 Intangible assets - goodwill hF{mm(qyv  
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　　无形资产减值准备 Impairment of intangible assets dsft=t8s  
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　　长期待摊费用 Deferred assets ;tIIEc  
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　　未确认融资费用 Unrecognized finance fees H"Em|LX^  
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　　其他长期资产 Other long term assets gs2&0rnOy\  
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　　递延税款借项 Deferred assets debits LnACce ?b  
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