[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand kiZA$:V8  
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　　银行存款 Cash in bank [9~Bau  

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　　其他货币资金-外埠存款Other monetary assets - cash in other cities uRh`qnL  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check |wKZ-6  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft 89U<9j   
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　　其他货币资金-信用卡 Other monetary assets - credit cards TfDx> F$  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~:D
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment uw&GXOzew9  
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　　短期投资-股票投资 Investments - Short term - stocks mBhG"0:  

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　　短期投资-债券投资 Investments - Short term - bonds NELQo#kjZ  
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　　短期投资-基金投资 Investments - Short term - funds T""X~+{Z@  
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　　短期投资-其他投资 Investments - Short term - others W> s@ fN9  
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　　短期投资跌价准备 Provision for short-term investment W r);A {  
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　　长期股权投资-股票投资 Long term equity investment - stocks Ma0_!|i  
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　　长期股权投资-其他股权投资 Long term equity investment - others Xl.h&x0? 8  

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　　长期债券投资-债券投资 Long term securities investemnt - bonds !O-q13\Y  
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　　长期债券投资-其他债权投资 Long term securities investment - others =4/LixsV|  
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　　长期投资减值准备 Provision for long-term investment C=t:0.:PJ  
-ytSS:|%\  
　　应收票据 Notes receivable $M@
SZknm  
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　　应收股利 Dividends receivable R)?K+
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yYkk0 3  
　　应收利息 Interest receivable )Mx[;IwE  
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　　应收帐款 Trade debtors )@RTU~#  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors i44UqEb  
? }|;ai  
　　预付帐款 Prepayment pv~XZ(J.1  
#r `hK)  
　　应收补贴款 Allowance receivable ?"$W=*P\o  
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　　其他应收款 Other debtors |xG|HJm,  
yb2*K+Kv  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors L%ND?'@  
JUok@6  
　　其他流动资产 Other current assets 6d&BN7B  
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　　物资采购 Purchase 2T<QG>;)j  
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　　原材料 Raw materials [R)?93  
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　　包装物 Packing materials I1=YSi;A  
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　　低值易耗品 Low value consumbles a5{CkM&,(  
_-H uO/  
　　材料成本差异 Material cost difference 2mP| hp?  
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　　自制半成品 Self-manufactured goods wh l)^D  
F=kD/GCB  
　　库存商品 Finished goods JAj<*TB.%  
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　　商品进销差价 Difference between purchase & sales of commodities O$J'BnPpw  
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　　委托加工物资 Consigned processiong material x2ln$dSy7  
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　　委托代销商品 Consignment-out
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　　受托代销商品 Consignment-in 
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　　分期收款发出商品 Goods on instalment sales =<s+ cM  
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　　存货跌价准备 Provision for obsolete stocks pOS:/~I3  
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　　待摊费用 Prepaid expenses )fP,F(  
4NUCLr7Y  
　　待处理流动资产损益 Unsettled G/L on current assets m{`O.6#O  
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　　待处理固定资产损益 Unsettled G/L on fixed assets )I9AF,K  
h ^g"FSzP  
　　委托贷款-本金 Consignment loan - principle ca*USM  
b[$%Wg  
　　委托贷款-利息 Consignment loan - interest Vj_(55WQ  
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　　委托贷款-减值准备 Consignment loan - provision SE)_
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　　固定资产-房屋建筑物 Fixed assets - Buildings #s{>v$F  
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　　固定资产-机器设备 Fixed assets - Plant and machinery Bs =V-0  
1el?f>  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures + _rjA_  
m>k j@^SQ  
　　固定资产-运输设备 Fixed assets - Automobiles E)3B)(@&P  
p%+ 0^]v1  
　　累计折旧 Accumulated depreciation Ij(S"P@  
-20 o%t  
　　固定资产减值准备 Impairment of fixed assets I7r{&X) D  
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　　工程物资-专用材料 Project material - specific materials ,*Y*ov23aQ  
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　　工程物资-专用设备 Project material - specific equipment H"WkZX  
BWFl8 !_X  
　　工程物资-预付大型设备款 Project material - prepaid for equipment >};,Byv!%  
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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 8 Mp2MZ*p  
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　　在建工程 Construction in progress &eQzfx=|km  
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　　在建工程减值准备 Impairment of construction in progress h>sz@\{  
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　　固定资产清理 Disposal of fixed assets vP^]Y.6  
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　　无形资产-专利权 Intangible assets - patent 2!\y0*}K  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how |Yh-`~~A"  
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　　无形资产-商标权 Intangible assets - trademark rights A^q= :ofQ  
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　　无形资产-土地使用权 Intangible assets - land use rights gn1`ZYg  
@ \J RxJ  
　　无形资产-商誉 Intangible assets - goodwill >F8&wh'BjY  
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　　无形资产减值准备 Impairment of intangible assets V9-pY/v9  
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　　长期待摊费用 Deferred assets $_k'!/5  
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　　未确认融资费用 Unrecognized finance fees ;_amgRP7$  
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　　其他长期资产 Other long term assets \3n{%\_  
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　　递延税款借项 Deferred assets debits |xZDc6HDW  
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