[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand _E C7r>V&  
W.j^ L;  
　　银行存款 Cash in bank h4`8C]  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities 50_[hC&C)  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check Nc\DXc-N  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft 05wkUo:9  
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　　其他货币资金-信用卡 Other monetary assets - credit cards >Scyc-n  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit AU9C#;JD  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment VIAq$iu7  
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　　短期投资-股票投资 Investments - Short term - stocks aO1^>hy  
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　　短期投资-债券投资 Investments - Short term - bonds 8jz>^.-o  
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　　短期投资-基金投资 Investments - Short term - funds nah?V" ?Y  
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　　短期投资-其他投资 Investments - Short term - others 0|AgmW_7 .  
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　　短期投资跌价准备 Provision for short-term investment 9k6s  
c+FTt(\8.  
　　长期股权投资-股票投资 Long term equity investment - stocks !<];N0nt#  
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　　长期股权投资-其他股权投资 Long term equity investment - others ~R|9|k  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds }d%CZnY&7  
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　　长期债券投资-其他债权投资 Long term securities investment - others %"{P?V<-V  
nD5wN
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　　长期投资减值准备 Provision for long-term investment .)/."V  
fw&*;a z  
　　应收票据 Notes receivable QT c{7&  
,b5'<3\  
　　应收股利 Dividends receivable O:0{vu9AQ  
Z^'~iU-?  
　　应收利息 Interest receivable 94B%_  
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　　应收帐款 Trade debtors B?BOAH  
uw3vYYFX  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors  dfFw6R  
iZNS? ^U  
　　预付帐款 Prepayment cX9o'e:C  
ZLzc\>QX  
　　应收补贴款 Allowance receivable N}#Rw2Vl  
Q"I(3 tp9[  
　　其他应收款 Other debtors uX-^9t  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors RI*n]HNgy+  
0`E G-Hw  
　　其他流动资产 Other current assets e 6mZ;y5_  
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　　物资采购 Purchase "6d0j)YO  
Cf(WO-F^  
　　原材料 Raw materials eWFkUjz  
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　　包装物 Packing materials K<^p~'f4P  
d92Z;FWb  
　　低值易耗品 Low value consumbles #Z J 1\Ov  
6,5h4[eF*  
　　材料成本差异 Material cost difference )h@PRDI_  
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　　自制半成品 Self-manufactured goods qy'-'UlIr  
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　　库存商品 Finished goods e%e.|+  
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　　商品进销差价 Difference between purchase & sales of commodities Jt
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　　委托加工物资 Consigned processiong material [;wJM|Z J0  
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　　委托代销商品 Consignment-out \:+\H0Bz  
yP7b))AW9  
　　受托代销商品 Consignment-in E n7~wKF  
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　　分期收款发出商品 Goods on instalment sales Tw';;euw  
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　　存货跌价准备 Provision for obsolete stocks X|\`\[  
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　　待摊费用 Prepaid expenses x\'3UKQP+^  
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　　待处理流动资产损益 Unsettled G/L on current assets wn@~80)$  
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　　待处理固定资产损益 Unsettled G/L on fixed assets |mKohV qr  
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　　委托贷款-本金 Consignment loan - principle Jk%5Fw 0  
2OUx@Vj  
　　委托贷款-利息 Consignment loan - interest q;[HUyY,  
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　　委托贷款-减值准备 Consignment loan - provision MH#Tp#RG  
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　　固定资产-房屋建筑物 Fixed assets - Buildings i[[.
1M
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　　固定资产-机器设备 Fixed assets - Plant and machinery c@g(_%_|2  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures oh-EEo4,  
&?y@`',a0{  
　　固定资产-运输设备 Fixed assets - Automobiles d:hnb)I$*  
pnuo;rs  
　　累计折旧 Accumulated depreciation :|9vMM^$  
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　　固定资产减值准备 Impairment of fixed assets O#k; O*s'  
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　　工程物资-专用材料 Project material - specific materials Z-lhJ<0/Pa  
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　　工程物资-专用设备 Project material - specific equipment d ;<'28A  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment WyOav6/*K^  
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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 T;3qE1c  
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　　在建工程 Construction in progress 0S:&wb  
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　　在建工程减值准备 Impairment of construction in progress JkN*hm?  
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　　固定资产清理 Disposal of fixed assets ll0y@@Iy  
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　　无形资产-专利权 Intangible assets - patent bM"?^\a&Q  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how y0Gblza  
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　　无形资产-商标权 Intangible assets - trademark rights A{4,ih"5  
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　　无形资产-土地使用权 Intangible assets - land use rights &[{sA;  
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　　无形资产-商誉 Intangible assets - goodwill Y!45Kio  
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　　无形资产减值准备 Impairment of intangible assets Q9AvNj>X  
N {{MM
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　　长期待摊费用 Deferred assets qCI7)L`  
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　　未确认融资费用 Unrecognized finance fees XYR q"{Id  
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　　其他长期资产 Other long term assets eYP^.U)  
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　　递延税款借项 Deferred assets debits ;o'r@4^&$R  
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