[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand pll5m7[  
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　　银行存款 Cash in bank 42`Uq[5Y  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities f?.}S]u5  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 9Zx| L/\  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft S> Fb'rJ3  
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　　其他货币资金-信用卡 Other monetary assets - credit cards K81FKV.  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit pTAm}  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment 2Jo|P A`9  
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　　短期投资-股票投资 Investments - Short term - stocks d/NjY[`5+  
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　　短期投资-债券投资 Investments - Short term - bonds b?k,_;\  
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　　短期投资-基金投资 Investments - Short term - funds Fkv284,LM  
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　　短期投资-其他投资 Investments - Short term - others B{#Fm6  
8hV4l'Pa72  
　　短期投资跌价准备 Provision for short-term investment L `2{H%J`  
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　　长期股权投资-股票投资 Long term equity investment - stocks <a CzB7x  
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　　长期股权投资-其他股权投资 Long term equity investment - others VU\G49  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds 
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　　长期债券投资-其他债权投资 Long term securities investment - others h6Vd<sV\tf  
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　　长期投资减值准备 Provision for long-term investment o &b\bK%E  
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　　应收票据 Notes receivable 7WV"Wrl]  
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　　应收股利 Dividends receivable $hM9{  
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　　应收利息 Interest receivable be6`Sv"H  
BT:b&"AR[  
　　应收帐款 Trade debtors x!4<ff.  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Lxa<zy~b  
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　　预付帐款 Prepayment P
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　　应收补贴款 Allowance receivable ?:PF
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　　其他应收款 Other debtors yrzyus  
787i4h:71  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~N2 [j  
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　　其他流动资产 Other current assets *XXa
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　　物资采购 Purchase ?AQR\)P  
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　　原材料 Raw materials 5N>L|J2  
Dk~ JH9#  
　　包装物 Packing materials `)jAdad-s  
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　　低值易耗品 Low value consumbles G!GGT?J  
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　　材料成本差异 Material cost difference n%dh|j2u  
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　　自制半成品 Self-manufactured goods pr"q-S>E  
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　　库存商品 Finished goods ( Qk*B  
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　　商品进销差价 Difference between purchase & sales of commodities ]gb?3a}A  
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　　委托加工物资 Consigned processiong material ][Cg8  
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　　委托代销商品 Consignment-out dqL)q3  
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　　受托代销商品 Consignment-in H+5N+AKb@  
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　　分期收款发出商品 Goods on instalment sales ma2-66M~j  
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　　存货跌价准备 Provision for obsolete stocks 6[%4Q[  
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　　待摊费用 Prepaid expenses cr {f*U6`  
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　　待处理流动资产损益 Unsettled G/L on current assets 6c#1Do(W+  
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　　待处理固定资产损益 Unsettled G/L on fixed assets n ^C"v6X  
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　　委托贷款-本金 Consignment loan - principle yFqB2(Dv  
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　　委托贷款-利息 Consignment loan - interest *+
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　　委托贷款-减值准备 Consignment loan - provision X[iQ%Y$/n  
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　　固定资产-房屋建筑物 Fixed assets - Buildings pj'
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　　固定资产-机器设备 Fixed assets - Plant and machinery /4-6V d"8  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures FAd4p9[Y  
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　　固定资产-运输设备 Fixed assets - Automobiles 6M_,4> -  
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　　累计折旧 Accumulated depreciation odpjEeQ C  
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　　固定资产减值准备 Impairment of fixed assets w97%5[-T  
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　　工程物资-专用材料 Project material - specific materials nx'D&,VX  
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　　工程物资-专用设备 Project material - specific equipment v|u[BmA)*k  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment ]PjJy/vkjj  
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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 LYyOcb[x  
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　　在建工程 Construction in progress a{7'qmN1  
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　　在建工程减值准备 Impairment of construction in progress z7g=L@   
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　　固定资产清理 Disposal of fixed assets %Y//}  
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　　无形资产-专利权 Intangible assets - patent r5g:#m
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how i"o %Gc  
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　　无形资产-商标权 Intangible assets - trademark rights ]728x["(19  
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　　无形资产-土地使用权 Intangible assets - land use rights #)N}F/Od^  
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　　无形资产-商誉 Intangible assets - goodwill K_sHZ  
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　　无形资产减值准备 Impairment of intangible assets `z{sDe;  
jou741  
　　长期待摊费用 Deferred assets fTg^~XmJ  
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　　未确认融资费用 Unrecognized finance fees NvqIYW  
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　　其他长期资产 Other long term assets y)e8pPDG  
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　　递延税款借项 Deferred assets debits Zw<\^1  

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