[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand <=PYu:]h  
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　　银行存款 Cash in bank 4F?O5&329i  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities A<[X@o}92  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check ??= su.b  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft rb<9/z5-  
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　　其他货币资金-信用卡 Other monetary assets - credit cards BYWs\6vK  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit s,;L6nX"  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment a #Pr)H  
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　　短期投资-股票投资 Investments - Short term - stocks rJ fO/WK  
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　　短期投资-债券投资 Investments - Short term - bonds 4W36VtQ@E  
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　　短期投资-基金投资 Investments - Short term - funds x @uowx_&m  
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　　短期投资-其他投资 Investments - Short term - others [HSN*LXe  
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　　短期投资跌价准备 Provision for short-term investment !vH={40]  
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　　长期股权投资-股票投资 Long term equity investment - stocks bKP@-<:]  
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　　长期股权投资-其他股权投资 Long term equity investment - others =U+_;;F=  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds Ue2k^a*Ww
 
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　　长期债券投资-其他债权投资 Long term securities investment - others [,|;rt\o>  
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　　长期投资减值准备 Provision for long-term investment d m$iiRY  
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　　应收票据 Notes receivable &L4>w.b"N  
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　　应收股利 Dividends receivable uE:`Fo=y  
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　　应收利息 Interest receivable @s
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　　应收帐款 Trade debtors {^*D5  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors pQ9~^  
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　　预付帐款 Prepayment so@wUxF  
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　　应收补贴款 Allowance receivable Ur2)];WZ  
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　　其他应收款 Other debtors D|E,9
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors uEcK0>xp  
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　　其他流动资产 Other current assets Q!v]njCIB7  
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　　物资采购 Purchase i@hW" [A  
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　　原材料 Raw materials 2kVQ#JyuRI  
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　　包装物 Packing materials zvHeoM,  
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　　低值易耗品 Low value consumbles (GXFPEH8  
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　　材料成本差异 Material cost difference co
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　　自制半成品 Self-manufactured goods A_JNj8<6r  
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　　库存商品 Finished goods +tvWp>T+  
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　　商品进销差价 Difference between purchase & sales of commodities h\PybSW4s  
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　　委托加工物资 Consigned processiong material Nr:%yvk%s  
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　　委托代销商品 Consignment-out GMQKR,6VM  
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　　受托代销商品 Consignment-in a7wc>@9Q,  
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　　分期收款发出商品 Goods on instalment sales X6k-a;  
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　　存货跌价准备 Provision for obsolete stocks D!nx%%q  
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　　待摊费用 Prepaid expenses Spt;m0W90  
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　　待处理流动资产损益 Unsettled G/L on current assets 8$C?j\J|*  
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　　待处理固定资产损益 Unsettled G/L on fixed assets ^.~m4t`U  
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　　委托贷款-本金 Consignment loan - principle }N%uQP#I  
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　　委托贷款-利息 Consignment loan - interest 4+'d">+|  
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　　委托贷款-减值准备 Consignment loan - provision \1mTKw)S  
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　　固定资产-房屋建筑物 Fixed assets - Buildings hz*H,E!>  
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　　固定资产-机器设备 Fixed assets - Plant and machinery G+zIh}9  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures @]xHt&j  
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　　固定资产-运输设备 Fixed assets - Automobiles Z"Byv.yqb  
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　　累计折旧 Accumulated depreciation 0;avWa)Q  
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　　固定资产减值准备 Impairment of fixed assets "Iwd-#;$;  
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　　工程物资-专用材料 Project material - specific materials D~LU3#n  
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　　工程物资-专用设备 Project material - specific equipment QDpzIjJj  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment vD'YLn%Q  
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　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production GG$&=.$  
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　　在建工程 Construction in progress ?2i\ERG?  
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　　在建工程减值准备 Impairment of construction in progress :]+p#l  
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　　固定资产清理 Disposal of fixed assets 0o&B 7N  
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　　无形资产-专利权 Intangible assets - patent T }^2IJ]  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how yOr5kWqX  
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　　无形资产-商标权 Intangible assets - trademark rights p4M7BK:nf  
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　　无形资产-土地使用权 Intangible assets - land use rights o]O  
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　　无形资产-商誉 Intangible assets - goodwill `6QQS3fk!  
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　　无形资产减值准备 Impairment of intangible assets UgA
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　　长期待摊费用 Deferred assets CyEEE2cV  
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　　未确认融资费用 Unrecognized finance fees &p6^   
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　　其他长期资产 Other long term assets V^5Z9!
  
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　　递延税款借项 Deferred assets debits F,>-+~L=  
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