论坛风格切换切换到宽版
  • 3172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 :/1/i&a  
WL6p+sN'  
  银行存款 Cash in bank \B$Q%\-PX  
-T   5$l  
  其他货币资金-外埠存款Other monetary assets - cash in other cities j. m(Z}  
4wa8Vw`  
  其他货币资金-银行本票 Other monetary assets - cashier‘s check F[65)"^  
dl %KD8  
  其他货币资金-银行汇票 Other monetary assets - bank draft }_A#O|dxO  
SjZ?keKZ  
  其他货币资金-信用卡 Other monetary assets - credit cards LM~,`#3 Ru  
y9>?  
  其他货币资金-信用证保证金 Other monetary assets - L/C deposit =)p/p6  
c[DC  
  其他货币资金-存出投资款 Other monetary assets - cash for investment 2Q/#.lNL  
+"!=E erKi  
  短期投资-股票投资 Investments - Short term - stocks eL7rX"!  
+TR#  
  短期投资-债券投资 Investments - Short term - bonds bN',-[E  
%L^S;v3  
  短期投资-基金投资 Investments - Short term - funds )t/[z3rn  
n* 7mP   
  短期投资-其他投资 Investments - Short term - others ST^@7f_  
\qU.?V[2  
  短期投资跌价准备 Provision for short-term investment q%/ciPgE  
j1LL[+G-"_  
  长期股权投资-股票投资 Long term equity investment - stocks !{L6 4qI  
gkN|3^  
  长期股权投资-其他股权投资 Long term equity investment - others -XSu;'4q  
@$ea-fK??  
  长期债券投资-债券投资 Long term securities investemnt - bonds c20'{kH  
'aWzam>  
  长期债券投资-其他债权投资 Long term securities investment - others wJb\Q  
2yFXX9!@  
  长期投资减值准备 Provision for long-term investment xP1`FSO8=  
wkp|V{k  
  应收票据 Notes receivable l*l(QvN_  
P]pVYX# m  
  应收股利 Dividends receivable x4HVB  
+QqEUf<U*,  
  应收利息 Interest receivable (S@H'G"  
b;[u=9ez  
  应收帐款 Trade debtors <( 0TK5  
~IB~>5U!  
  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |VC/ (A  
X5@rPGc  
  预付帐款 Prepayment o~Im5j],*  
#\&jM -.-  
  应收补贴款 Allowance receivable LZ@4,Uj  
*(~=L%s  
  其他应收款 Other debtors O1nfz>L`  
,UdTUw~F  
  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors JvHGu&Nr!  
4Qr16,Us  
  其他流动资产 Other current assets P2n b&lVdu  
s -Mzl?o  
  物资采购 Purchase kCRP?sj  
Y dgaZJs  
  原材料 Raw materials !V =s^8nj  
_Z:WgO].  
  包装物 Packing materials v :YW[THre  
ACg5"  
  低值易耗品 Low value consumbles r+BPz%wM=O  
\pzqUTk  
  材料成本差异 Material cost difference w*})ZYIUT  
a9ab>2G?FR  
  自制半成品 Self-manufactured goods Y%UfwbX!g  
o3hsPzOQx  
  库存商品 Finished goods H\f.a R=  
T j7i#o  
  商品进销差价 Difference between purchase & sales of commodities * Yr)>;^  
zL @ZNH  
  委托加工物资 Consigned processiong material Ld[zOx  
O)'Bx=S4Ke  
  委托代销商品 Consignment-out F3\'WQh  
6'e}!O  
  受托代销商品 Consignment-in +oY[uF  
vZM.gn  
  分期收款发出商品 Goods on instalment sales "8Ud &o  
i; 1aobG  
  存货跌价准备 Provision for obsolete stocks %Ot22a  
BzqM$F( L,  
  待摊费用 Prepaid expenses 21$YZlhJ  
hsVf/%  
  待处理流动资产损益 Unsettled G/L on current assets 9S0I<<m  
kzhncku  
  待处理固定资产损益 Unsettled G/L on fixed assets t)n!];  
z?HP%g'M~  
  委托贷款-本金 Consignment loan - principle IYq)p /  
aC lXg-  
  委托贷款-利息 Consignment loan - interest C@ ` eYi  
'H<0:bQ=I  
  委托贷款-减值准备 Consignment loan - provision !"2nL%PW~  
y!SElKj  
  固定资产-房屋建筑物 Fixed assets - Buildings x4cP%{n  
 _2VL%  
  固定资产-机器设备 Fixed assets - Plant and machinery s[ |sfqB1`  
**V^8'W<  
  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures F:.rb Ei  
cn$E?&-  
  固定资产-运输设备 Fixed assets - Automobiles 1!"0fZh9U  
{I |iUfy  
  累计折旧 Accumulated depreciation /s3AZ j9  
Iaf"j 2B  
  固定资产减值准备 Impairment of fixed assets sO~:e?F  
gaaW:**y  
  工程物资-专用材料 Project material - specific materials 7z'l}*FRD  
lzz rzx^  
  工程物资-专用设备 Project material - specific equipment =PiDZS^"  
r5XG$:$8\  
  工程物资-预付大型设备款 Project material - prepaid for equipment  vgSs]g  
)6#dxb9  
  工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *hVW >{a  
0FfBD[E:  
  在建工程 Construction in progress klduJ T >  
u+eA>{  
  在建工程减值准备 Impairment of construction in progress .%7#o  
V3fd]rIP  
  固定资产清理 Disposal of fixed assets 6R V]9  
1>OfJc(K  
  无形资产-专利权 Intangible assets - patent 77 - Jx`C  
rK W<kQT  
  无形资产-非专利技术 Intangible assets - industrial property and know-how \TS t  
f?T6Ne'  
  无形资产-商标权 Intangible assets - trademark rights $E@L{5Yt  
/T`L;YE  
  无形资产-土地使用权 Intangible assets - land use rights YB/A0J  
uM,bO*/f  
  无形资产-商誉 Intangible assets - goodwill [H-,zY  
8Czy<}S<G  
  无形资产减值准备 Impairment of intangible assets A-e#&pJ  
|?6r&bT  
  长期待摊费用 Deferred assets L DD^X@q  
d:C-   
  未确认融资费用 Unrecognized finance fees |><hdBQXX<  
pIdJ+gu(s  
  其他长期资产 Other long term assets w}VS mt$F  
x g~q'>  
  递延税款借项 Deferred assets debits :9N~wd  
fyIL/7hzf4  
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