[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand 7uI~Xo?N  
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　　银行存款 Cash in bank HZ_,f"22  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities qsUob  
GIs *;ps7w  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check x5Z(_hU  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft ~T'!.^/  
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　　其他货币资金-信用卡 Other monetary assets - credit cards 1OwVb  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit 'Cq)/
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment vgyv~Px]AW  
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　　短期投资-股票投资 Investments - Short term - stocks )W0zu\fL =  
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　　短期投资-债券投资 Investments - Short term - bonds IW~q,X+`V  
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　　短期投资-基金投资 Investments - Short term - funds }Q<cE$c  
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　　短期投资-其他投资 Investments - Short term - others :wRaB7  
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　　短期投资跌价准备 Provision for short-term investment $I$ B8  
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　　长期股权投资-股票投资 Long term equity investment - stocks BT3X7Cx  
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　　长期股权投资-其他股权投资 Long term equity investment - others UbDRE[^P  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds dJYW8pcKT  
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　　长期债券投资-其他债权投资 Long term securities investment - others -h|YS/$f  
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　　长期投资减值准备 Provision for long-term investment Gd:fh5u':  
sD F5  
　　应收票据 Notes receivable 7G 3*@cl  
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　　应收股利 Dividends receivable 6+Bccqn|  
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　　应收利息 Interest receivable fcLVE  
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　　应收帐款 Trade debtors |."thTO  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors '_`O&rbT  
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　　预付帐款 Prepayment !}$,) ~<+H  
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　　应收补贴款 Allowance receivable 0DIXd*oj&  
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　　其他应收款 Other debtors lA1l  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors G|,'6|$jE  
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　　其他流动资产 Other current assets 6%8,OOS  
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　　物资采购 Purchase no`>r}C  
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　　原材料 Raw materials 3ug-cq  
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　　包装物 Packing materials k5X& |L/  
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　　低值易耗品 Low value consumbles UrhSX!g/A>  
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　　材料成本差异 Material cost difference Bl6>y/  
zwE Z?m!  
　　自制半成品 Self-manufactured goods nTd[-3o  
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　　库存商品 Finished goods z:
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　　商品进销差价 Difference between purchase & sales of commodities <8_~60  
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　　委托加工物资 Consigned processiong material $w@0}5Q  
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　　委托代销商品 Consignment-out 0wlKBwf`J  
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　　受托代销商品 Consignment-in )kl(}.9X  
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　　分期收款发出商品 Goods on instalment sales f(r=S Xa*  
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　　存货跌价准备 Provision for obsolete stocks 4{Q{>S*h  
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　　待摊费用 Prepaid expenses )rce%j7  
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　　待处理流动资产损益 Unsettled G/L on current assets y {PUklq  
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　　待处理固定资产损益 Unsettled G/L on fixed assets g AZe&"K  
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　　委托贷款-本金 Consignment loan - principle 8qi6>}A  
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　　委托贷款-利息 Consignment loan - interest )^^Eh=Kbj  
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　　委托贷款-减值准备 Consignment loan - provision :w+2L4lGs  
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　　固定资产-房屋建筑物 Fixed assets - Buildings \W',g[Y:  
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　　固定资产-机器设备 Fixed assets - Plant and machinery w.2[Xx~  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures p!wx
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　　固定资产-运输设备 Fixed assets - Automobiles jZ5 mpYUO  
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　　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[~  
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　　工程物资-专用材料 Project material - specific materials r-,P  
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　　工程物资-专用设备 Project material - specific equipment ,8vqzI  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment E6f{z9y6  
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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 rpZ^R}B%*v  
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　　在建工程 Construction in progress ]sbj8  
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　　在建工程减值准备 Impairment of construction in progress 1lJY=`8qa  
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　　固定资产清理 Disposal of fixed assets ^-24S#KE  
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　　无形资产-专利权 Intangible assets - patent -ST[!W V  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how DAPbFY9  
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　　无形资产-商标权 Intangible assets - trademark rights \U0p?wdr:  
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　　无形资产-土地使用权 Intangible assets - land use rights eVVm"96Q.;  
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　　无形资产-商誉 Intangible assets - goodwill h dw~AGO#  
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　　无形资产减值准备 Impairment of intangible assets `h:$3a:5  
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　　长期待摊费用 Deferred assets 'rX!E,59  
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　　未确认融资费用 Unrecognized finance fees |K H&,  
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　　其他长期资产 Other long term assets ZE!dg^-L  
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　　递延税款借项 Deferred assets debits O7MFKAaD  
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