论坛风格切换切换到宽版
  • 2923阅读
  • 0回复

[专业英语]会计科目中英文对照表 [复制链接]

上一主题 下一主题
离线connie
 

发帖
1196
学分
2168
经验
15
精华
7355
金币
0
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) —
 现金 Cash in hand #C x%OIi[f  
- wWRm  
  银行存款 Cash in bank ayeCi8  
mLaCkn  
  其他货币资金-外埠存款Other monetary assets - cash in other cities _D JCsK|  
`;/XK,m-  
  其他货币资金-银行本票 Other monetary assets - cashier‘s check bl$j%gI%,  
`M0YAiG  
  其他货币资金-银行汇票 Other monetary assets - bank draft 7_%2xewV|  
Fv@ tD4I>  
  其他货币资金-信用卡 Other monetary assets - credit cards t)'dF*L  
CW;m  
  其他货币资金-信用证保证金 Other monetary assets - L/C deposit p&O8qAaO  
)cKjiXn  
  其他货币资金-存出投资款 Other monetary assets - cash for investment 10O3Z9  
v#F-<?Vv  
  短期投资-股票投资 Investments - Short term - stocks ^Et ,TF\  
j.B>v\b_3  
  短期投资-债券投资 Investments - Short term - bonds x=vK EyS@  
x{?sn  
  短期投资-基金投资 Investments - Short term - funds i7s\CY  
T]uKH29.%  
  短期投资-其他投资 Investments - Short term - others ; h9W\Se  
tUv3jq)n%  
  短期投资跌价准备 Provision for short-term investment 2`E! |X  
q<EEb  
  长期股权投资-股票投资 Long term equity investment - stocks OEI3eizgH  
%l;*I?0H  
  长期股权投资-其他股权投资 Long term equity investment - others "/!'9na{QL  
6%UY1Q.?  
  长期债券投资-债券投资 Long term securities investemnt - bonds C]Q>*=r  
7*MU2gb  
  长期债券投资-其他债权投资 Long term securities investment - others xl9(ze  
IX.sy  
  长期投资减值准备 Provision for long-term investment N3Z@cp  
E|{m"RUOy  
  应收票据 Notes receivable 0-GKu d  
L20rv:W$h  
  应收股利 Dividends receivable + ~~ Z0.[  
y{92Lym  
  应收利息 Interest receivable 5;(0 $4I  
@Kp1k> ov  
  应收帐款 Trade debtors sjb-Me?  
 C/  
  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 4]EvT=Ro  
u uSHCp  
  预付帐款 Prepayment PF6 7z]<o  
7j T#BWt  
  应收补贴款 Allowance receivable >] -<uT_  
PqI![KxZW  
  其他应收款 Other debtors 7JS#a=D#  
b*`fLrqV.  
  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors WAv@F[  
qsTq*G  
  其他流动资产 Other current assets i(P>Y2s  
Lrlk*   
  物资采购 Purchase AoIc9E lEX  
/cYk+c  
  原材料 Raw materials 8:<1 |]]  
#r(a~  
  包装物 Packing materials Zik m?(J  
 tI'e ctn  
  低值易耗品 Low value consumbles sSV^5  
O'fc/cvh='  
  材料成本差异 Material cost difference ,[^o9u uB  
]o `4Z"  
  自制半成品 Self-manufactured goods RW)k_#%=  
jOtzx"/)rE  
  库存商品 Finished goods y+= \z*9  
=/m}rcDN  
  商品进销差价 Difference between purchase & sales of commodities gkLr]zv  
$6Z[|9W^A  
  委托加工物资 Consigned processiong material h~ZNHSP:  
TtZrttCE6  
  委托代销商品 Consignment-out CM"s9E8y  
1&}G+y  
  受托代销商品 Consignment-in f!(cD80  
yG4MUf6  
  分期收款发出商品 Goods on instalment sales ;=#qHo9k1%  
pIL`WE1'  
  存货跌价准备 Provision for obsolete stocks NXi ,5  
F\:{}782u  
  待摊费用 Prepaid expenses XGL"gD   
S;BP`g<l=  
  待处理流动资产损益 Unsettled G/L on current assets P^ by'b+zI  
)2/b$i,JKk  
  待处理固定资产损益 Unsettled G/L on fixed assets S~}$Ly@  
C>M6&=  
  委托贷款-本金 Consignment loan - principle > d^r">!,  
pc^E'h:  
  委托贷款-利息 Consignment loan - interest 8`6 LMQ  
31H|?cg<  
  委托贷款-减值准备 Consignment loan - provision E|\3f( aF  
3EAX]   
  固定资产-房屋建筑物 Fixed assets - Buildings N:5b1TdI,  
S`fu+^c v  
  固定资产-机器设备 Fixed assets - Plant and machinery oA[2)BU  
N%: D8\qx  
  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures XPrY`,kN  
v#w4{.8)  
  固定资产-运输设备 Fixed assets - Automobiles ud 5x$`  
x>'?IJZ  
  累计折旧 Accumulated depreciation O'Vh{JHf  
P~;<o! f  
  固定资产减值准备 Impairment of fixed assets ^BQ>vI'.4  
4D0(Fl  
  工程物资-专用材料 Project material - specific materials x[zKtX  
zR_9D}  
  工程物资-专用设备 Project material - specific equipment qEPf-O:lm  
oVAOGHE  
  工程物资-预付大型设备款 Project material - prepaid for equipment &0?DL  
3J23q  
  工程物资-为生产准备的工具及器具 Project material - tools and facilities for production i_'|:Uy*F  
3~#ZE;>#  
  在建工程 Construction in progress *vEU}SxRuv  
}x>}:"P;W  
  在建工程减值准备 Impairment of construction in progress @?(nwj~ s`  
6f<*1YR F  
  固定资产清理 Disposal of fixed assets 3ZLr"O1l)  
]KfghRUH  
  无形资产-专利权 Intangible assets - patent %jYQ  
f'8B[&@L  
  无形资产-非专利技术 Intangible assets - industrial property and know-how 8uD8or  
o<9yaQ;  
  无形资产-商标权 Intangible assets - trademark rights Tq_1wX'\  
t"jIfU>'a/  
  无形资产-土地使用权 Intangible assets - land use rights })h'""i&xn  
sqgD?:@J  
  无形资产-商誉 Intangible assets - goodwill RI7qsm6RN  
nI((ki}v  
  无形资产减值准备 Impairment of intangible assets ";%e~ =  
_:/Cl9~  
  长期待摊费用 Deferred assets  WMt&8W5  
]0at2  
  未确认融资费用 Unrecognized finance fees Te{ aB"B  
1_p[*h  
  其他长期资产 Other long term assets HPv&vdr3  
/@xr[=L  
  递延税款借项 Deferred assets debits ^Y1AeJ$L  
7=9A_4G!  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个