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[专业英语]会计科目中英文对照表 [复制链接]

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只看楼主 正序阅读 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) —
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  银行存款 Cash in bank .A<Hk1(-)  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities -t|/g5.w_  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check ;F"! $Z/  
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  其他货币资金-银行汇票 Other monetary assets - bank draft FFcCoPX_  
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  其他货币资金-信用卡 Other monetary assets - credit cards 'OtT q8G  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit M co:eE  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment 8{G!OBxc\.  
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  短期投资-股票投资 Investments - Short term - stocks larv6ncV  
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  短期投资-债券投资 Investments - Short term - bonds ,_kw}_n=  
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  短期投资-基金投资 Investments - Short term - funds -iDs:J4Iq  
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  短期投资-其他投资 Investments - Short term - others Og7yT{h_  
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  短期投资跌价准备 Provision for short-term investment f g)*TR  
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  长期股权投资-股票投资 Long term equity investment - stocks Ww-x+U\l  
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  长期股权投资-其他股权投资 Long term equity investment - others );.$  `0  
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  长期债券投资-债券投资 Long term securities investemnt - bonds hH1Q:}a  
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  长期债券投资-其他债权投资 Long term securities investment - others {S=<(A @  
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  长期投资减值准备 Provision for long-term investment &gXL{cK'%  
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  应收票据 Notes receivable FSQB{9,H  
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  应收股利 Dividends receivable y$R8J:5f  
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  应收利息 Interest receivable -t4:%-wv  
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  应收帐款 Trade debtors +yO) 3  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Z3TCi7,m  
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  预付帐款 Prepayment ^&YtZjV  
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  应收补贴款 Allowance receivable NRx 7S 9W  
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  其他应收款 Other debtors u* pQVU  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Jq` Dvz  
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  其他流动资产 Other current assets R1LirZlzJ  
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  物资采购 Purchase vX }iA|`#  
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  原材料 Raw materials ,5c7jZ5H  
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  包装物 Packing materials viG=Ap.Th  
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  低值易耗品 Low value consumbles I'P|:XKI  
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  材料成本差异 Material cost difference i<Ms2^  
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  自制半成品 Self-manufactured goods n8EKTuy  
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  库存商品 Finished goods ^ZsIQ4@`  
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  商品进销差价 Difference between purchase & sales of commodities J8~hIy6]  
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  委托加工物资 Consigned processiong material OG<*&V  
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  委托代销商品 Consignment-out =r/K#hOR\J  
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  受托代销商品 Consignment-in X{#^O/  
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  分期收款发出商品 Goods on instalment sales `S((F|Ty=;  
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  存货跌价准备 Provision for obsolete stocks h's[) t  
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  待摊费用 Prepaid expenses 3|$?T|#B  
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  待处理流动资产损益 Unsettled G/L on current assets w-WAgAch  
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  待处理固定资产损益 Unsettled G/L on fixed assets h:Gs9]Lvtv  
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  委托贷款-本金 Consignment loan - principle 49E| f ^q  
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  委托贷款-利息 Consignment loan - interest eM$a~4!d  
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  委托贷款-减值准备 Consignment loan - provision D?E VzG  
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  固定资产-房屋建筑物 Fixed assets - Buildings bP$e1I3`  
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  固定资产-机器设备 Fixed assets - Plant and machinery ]Yt3@ug_f  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures s8(Z&pQ  
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  固定资产-运输设备 Fixed assets - Automobiles d >L8S L  
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  累计折旧 Accumulated depreciation 7Z]?a  
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  固定资产减值准备 Impairment of fixed assets ;,Vdj[W$>  
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  工程物资-专用材料 Project material - specific materials rMG[,:V  
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  工程物资-专用设备 Project material - specific equipment iU.` TqR7  
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  工程物资-预付大型设备款 Project material - prepaid for equipment L ' _%zO  
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  工程物资-为生产准备的工具及器具 Project material - tools and facilities for production GAH<  
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  在建工程 Construction in progress 2pHR$GZ2  
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  在建工程减值准备 Impairment of construction in progress ST#)Fl  
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  固定资产清理 Disposal of fixed assets dT1UYG}>j  
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  无形资产-专利权 Intangible assets - patent ++w{)Io Z  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how q:vN3#=^qf  
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  无形资产-商标权 Intangible assets - trademark rights z1RHdu0;z  
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  无形资产-土地使用权 Intangible assets - land use rights unYPvrd  
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  无形资产-商誉 Intangible assets - goodwill ([JFX@  
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  无形资产减值准备 Impairment of intangible assets *>iJ=H  
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  长期待摊费用 Deferred assets ~>]Ie~E: (  
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  未确认融资费用 Unrecognized finance fees p^{yA"MQ  
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  其他长期资产 Other long term assets Y,n8co^  
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  递延税款借项 Deferred assets debits V'.gE6we  
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