[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand (Fc\*Vn  
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　　银行存款 Cash in bank +ZH-'l  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities V<X[>C'  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 8MIn~  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft @qP uYFnw  
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　　其他货币资金-信用卡 Other monetary assets - credit cards 4n55{?Z  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1'.SHY|  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment X.~z:W+  
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　　短期投资-股票投资 Investments - Short term - stocks &72 ( <  
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　　短期投资-债券投资 Investments - Short term - bonds f3,qDbQyJ  
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　　短期投资-基金投资 Investments - Short term - funds tK@|sZ>3\  
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　　短期投资-其他投资 Investments - Short term - others _~q!
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　　短期投资跌价准备 Provision for short-term investment ?'RB)M=Og7  
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　　长期股权投资-股票投资 Long term equity investment - stocks 6"3-8orj  
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　　长期股权投资-其他股权投资 Long term equity investment - others N.\?"n   
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　　长期债券投资-债券投资 Long term securities investemnt - bonds %S$P<nKN5  
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　　长期债券投资-其他债权投资 Long term securities investment - others ?vA)F)MS  
5ynBVrYf  
　　长期投资减值准备 Provision for long-term investment U.XvS''E  
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　　应收票据 Notes receivable }s+
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6JrwPZB  
　　应收股利 Dividends receivable n~c<[  
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　　应收利息 Interest receivable SB1j$6]OR7  
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　　应收帐款 Trade debtors { XI0KiE  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @`Fv}RY{  
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　　预付帐款 Prepayment >(EC.ke  
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　　应收补贴款 Allowance receivable Za[
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fyt ODsb>  
　　其他应收款 Other debtors ON(OYXj  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors K#"J8h;x  
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　　其他流动资产 Other current assets P}`|8b1W  
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　　物资采购 Purchase _h6j, )  
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　　原材料 Raw materials xL&evG#  
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　　包装物 Packing materials rCK  
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　　低值易耗品 Low value consumbles *|gY7Av*  
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　　材料成本差异 Material cost difference f 7R
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　　自制半成品 Self-manufactured goods 1;*4yJ2  
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　　库存商品 Finished goods ,59G6o  
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　　商品进销差价 Difference between purchase & sales of commodities =,BDd$e  
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　　委托加工物资 Consigned processiong material AX%N:)_$|  
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　　委托代销商品 Consignment-out {4n  
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　　受托代销商品 Consignment-in cv{icz,%w  
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　　分期收款发出商品 Goods on instalment sales UF&B7r  
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　　存货跌价准备 Provision for obsolete stocks exZgk2[0  
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　　待摊费用 Prepaid expenses a1>Tz  
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　　待处理流动资产损益 Unsettled G/L on current assets =dT  #x
  
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　　待处理固定资产损益 Unsettled G/L on fixed assets #0"Pd8@  
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　　委托贷款-本金 Consignment loan - principle 9bQD"%ha=d  
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　　委托贷款-利息 Consignment loan - interest KqL+R$??"(  
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　　委托贷款-减值准备 Consignment loan - provision 1!%T<!A.  
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　　固定资产-房屋建筑物 Fixed assets - Buildings
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　　固定资产-机器设备 Fixed assets - Plant and machinery pJ3-f k"i  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures @CtnV|  
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　　固定资产-运输设备 Fixed assets - Automobiles `t>A~.f  
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　　累计折旧 Accumulated depreciation d4m@u$^1B  
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　　固定资产减值准备 Impairment of fixed assets \>\_OfY1W  
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　　工程物资-专用材料 Project material - specific materials Kr'Yz!  
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　　工程物资-专用设备 Project material - specific equipment czLY+I;V3  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment #Q1 |]  
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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 C"0vMUZ  
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　　在建工程 Construction in progress "$nff=]  
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　　在建工程减值准备 Impairment of construction in progress ":_~(?1+  
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　　固定资产清理 Disposal of fixed assets 6u9?  
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　　无形资产-专利权 Intangible assets - patent sE])EwZ  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how
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　　无形资产-商标权 Intangible assets - trademark rights 3>6rO4,  
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　　无形资产-土地使用权 Intangible assets - land use rights zGwM# -  
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　　无形资产-商誉 Intangible assets - goodwill _/J`v`}G  
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　　无形资产减值准备 Impairment of intangible assets 0}"'A[xE  
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　　长期待摊费用 Deferred assets iHT=ROL  
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　　未确认融资费用 Unrecognized finance fees B"rO  
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　　其他长期资产 Other long term assets y7Nd3\v [\  
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　　递延税款借项 Deferred assets debits i!*8@:VI  
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