论坛风格切换切换到宽版
  • 3664阅读
  • 0回复

[专业英语]会计科目中英文对照表 [复制链接]

上一主题 下一主题
离线connie
 

发帖
1196
学分
2168
经验
15
精华
7355
金币
0
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) —
 现金 Cash in hand 7uI~Xo ?N  
RTXl3 jq  
  银行存款 Cash in bank HZ_,f"22  
;7 F'xz"  
  其他货币资金-外埠存款Other monetary assets - cash in other cities qs Uob   
GIs *;ps7w  
  其他货币资金-银行本票 Other monetary assets - cashier‘s check x5Z(_hU  
]b&"](A  
  其他货币资金-银行汇票 Other monetary assets - bank draft  ~T'!.^/  
D.ajO ^[  
  其他货币资金-信用卡 Other monetary assets - credit cards  1OwVb  
]"T1clZKd(  
  其他货币资金-信用证保证金 Other monetary assets - L/C deposit 'Cq)/}0  
2B !Bogs  
  其他货币资金-存出投资款 Other monetary assets - cash for investment vgyv~Px]AW  
5 `Mos  
  短期投资-股票投资 Investments - Short term - stocks )W0zu\fL =  
DO5H(a  
  短期投资-债券投资 Investments - Short term - bonds IW~q,X+`V  
o&PPW~D+h@  
  短期投资-基金投资 Investments - Short term - funds }Q<c E$c  
@`D`u16]i  
  短期投资-其他投资 Investments - Short term - others :wR aB7  
B=,j$uH   
  短期投资跌价准备 Provision for short-term investment $I$ B8  
3<:m;F*#  
  长期股权投资-股票投资 Long term equity investment - stocks BT3X7Cx  
1|Q-|jq`  
  长期股权投资-其他股权投资 Long term equity investment - others UbDRE[^P  
IMF9eS{L  
  长期债券投资-债券投资 Long term securities investemnt - bonds dJYW8pcKT  
[\|p~Qb)s  
  长期债券投资-其他债权投资 Long term securities investment - others -h|YS/$f  
H\[:uUK5\  
  长期投资减值准备 Provision for long-term investment Gd:fh5u':  
sD F5  
  应收票据 Notes receivable 7G 3*@cl  
IFd2r;W8  
  应收股利 Dividends receivable 6+Bccqn|  
s${|A =  
  应收利息 Interest receivable  fcLVE  
~a RK=i$F  
  应收帐款 Trade debtors |."thTO  
/P}Wp[)u  
  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors '_`O&rbT  
u&7c2|Q  
  预付帐款 Prepayment !}$,) ~<+H  
zo{WmV7[|  
  应收补贴款 Allowance receivable 0DIXd*oj&  
8t$w/#'@  
  其他应收款 Other debtors l A1l  
*(pmFEc  
  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors G|,'6|$jE  
x[w!buV0\  
  其他流动资产 Other current assets 6%8,OOS  
/#]4lFk:h  
  物资采购 Purchase no`>r}C  
x 8v2mnk  
  原材料 Raw materials 3ug-cq  
Fb:Z.  
  包装物 Packing materials k5X& |L/  
D) my@W0,  
  低值易耗品 Low value consumbles UrhSX!g/A>  
{;0+N -U  
  材料成本差异 Material cost difference Bl6>y/  
zwE Z?m!  
  自制半成品 Self-manufactured goods nTd[-3o  
pndAXO:v  
  库存商品 Finished goods z:+fiJB_  
XFx p^  
  商品进销差价 Difference between purchase & sales of commodities <8_~60  
fkjo  
  委托加工物资 Consigned processiong material  $w@0}5Q  
VBe.&b8  
  委托代销商品 Consignment-out 0wlKBwf`J  
w]ZE('3%W  
  受托代销商品 Consignment-in )kl(}.9X  
X u+^41  
  分期收款发出商品 Goods on instalment sales f(r=S Xa*  
"N\tR[P!  
  存货跌价准备 Provision for obsolete stocks 4{Q{>S*h  
Vw~st1",[  
  待摊费用 Prepaid expenses )rce%j7  
I\FBf&~  
  待处理流动资产损益 Unsettled G/L on current assets y {PUkl q  
#3WKm*T/  
  待处理固定资产损益 Unsettled G/L on fixed assets g AZe&"K  
SJXA  
  委托贷款-本金 Consignment loan - principle 8qi6>}A  
e71dNL'$  
  委托贷款-利息 Consignment loan - interest )^^Eh=Kbj  
ys#V_ysb  
  委托贷款-减值准备 Consignment loan - provision :w+2L4lGs  
(X?'}Ur  
  固定资产-房屋建筑物 Fixed assets - Buildings  \W',g[Y:  
f#mcW L1}  
  固定资产-机器设备 Fixed assets - Plant and machinery w.2[Xx~  
(Q/Kp*a  
  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures p!wx10b  
)PNeJf|@  
  固定资产-运输设备 Fixed assets - Automobiles jZ5 mpYUO  
'. '}  
  累计折旧 Accumulated depreciation tU :,s^E"#  
y_F{C 9KE  
  固定资产减值准备 Impairment of fixed assets 2Kg+SLU[~  
W_sAk~uK/  
  工程物资-专用材料 Project material - specific materials r-,P  
*NEA(9  
  工程物资-专用设备 Project material - specific equipment ,8vqzI  
Q#2gjR r  
  工程物资-预付大型设备款 Project material - prepaid for equipment E6f{z9y6  
~$PQ8[=  
  工程物资-为生产准备的工具及器具 Project material - tools and facilities for production rpZ^R}B%*v  
D_W,Jmet  
  在建工程 Construction in progress ]sbj8  
\en}8r9cy  
  在建工程减值准备 Impairment of construction in progress 1lJY=`8qa  
T,sArKBI  
  固定资产清理 Disposal of fixed assets ^-24S#KE  
8!T6N2O6d  
  无形资产-专利权 Intangible assets - patent -ST[!W V  
r@XH=[:  
  无形资产-非专利技术 Intangible assets - industrial property and know-how DAPbFY9  
.YT&V  
  无形资产-商标权 Intangible assets - trademark rights \U0p?wdr:  
^Iz(V2  
  无形资产-土地使用权 Intangible assets - land use rights eVVm"96Q.;  
"/O`#Do/  
  无形资产-商誉 Intangible assets - goodwill h dw~AGO#  
EzXGb  
  无形资产减值准备 Impairment of intangible assets `h:$3a:5  
k70o=}  
  长期待摊费用 Deferred assets 'rX!E,59  
!='?+Ysxs  
  未确认融资费用 Unrecognized finance fees |K H&,  
C XZO  
  其他长期资产 Other long term assets ZE!dg^-L  
:+G1=TuXw~  
  递延税款借项 Deferred assets debits O7MFKAaD  
I`~ofq?r  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个