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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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离线connie
 

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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 sF}T9 Ue  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities vFXih'=_  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check %{g<{\@4(;  
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  其他货币资金-银行汇票 Other monetary assets - bank draft l[mXbQd  
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  其他货币资金-信用卡 Other monetary assets - credit cards b&X- &F  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit q-O=Em<*  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment @13vn x  
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  短期投资-股票投资 Investments - Short term - stocks e*. l6H/B  
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  短期投资-债券投资 Investments - Short term - bonds 0q(}nv  
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  短期投资-基金投资 Investments - Short term - funds ,cD(s(6+  
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  短期投资-其他投资 Investments - Short term - others XhjH68S(  
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  短期投资跌价准备 Provision for short-term investment `)$'1,]u  
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  长期股权投资-股票投资 Long term equity investment - stocks 8?AFvua}r  
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  长期股权投资-其他股权投资 Long term equity investment - others HM ;9%rtO  
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  长期债券投资-债券投资 Long term securities investemnt - bonds X-O/&WRYQ  
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  长期债券投资-其他债权投资 Long term securities investment - others FjD`bhw-  
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  长期投资减值准备 Provision for long-term investment uuW._$.A>  
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  应收票据 Notes receivable WrBiAh,  
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  应收股利 Dividends receivable zI77#AUM  
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  应收利息 Interest receivable dUiv+K)ccQ  
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  应收帐款 Trade debtors H$Om{r1j  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /ghXI"ChI  
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  预付帐款 Prepayment W Z`u"t^2V  
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  应收补贴款 Allowance receivable JG-\~'9  
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  其他应收款 Other debtors ]p C/6'  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors dHjJLs_   
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  其他流动资产 Other current assets X,dOF=OJL  
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  物资采购 Purchase w 3oh8NRs_  
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  原材料 Raw materials t_cNH@^3<3  
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  包装物 Packing materials DY| s |:d  
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  低值易耗品 Low value consumbles HAJK%zLc  
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  材料成本差异 Material cost difference ;G!JKg  
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  自制半成品 Self-manufactured goods n@IpO i$Q  
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  库存商品 Finished goods iOk^RDG+  
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  商品进销差价 Difference between purchase & sales of commodities 3Q'Q %2  
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  委托加工物资 Consigned processiong material 6Ap-J~4  
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  委托代销商品 Consignment-out M}Sn$h_  
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  受托代销商品 Consignment-in q^5j&jx Vl  
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  分期收款发出商品 Goods on instalment sales .dqV fa  
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  存货跌价准备 Provision for obsolete stocks i> }P V  
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  待摊费用 Prepaid expenses 7OSk0%Q,  
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  待处理流动资产损益 Unsettled G/L on current assets BC|=-^(  
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  待处理固定资产损益 Unsettled G/L on fixed assets ,ru2C_LQ  
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  委托贷款-本金 Consignment loan - principle UqJ}5{rt  
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  委托贷款-利息 Consignment loan - interest )bCw~'h*  
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  委托贷款-减值准备 Consignment loan - provision "'B x<FA  
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  固定资产-房屋建筑物 Fixed assets - Buildings jhU'U An  
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  固定资产-机器设备 Fixed assets - Plant and machinery 2/[J<c\G  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures IY$v%%2WZ  
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  固定资产-运输设备 Fixed assets - Automobiles K9\p=H^T7  
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  累计折旧 Accumulated depreciation l;+nL[%`  
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  固定资产减值准备 Impairment of fixed assets ~< ~PaP$=\  
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  工程物资-专用材料 Project material - specific materials =8` !Ph@(  
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  工程物资-专用设备 Project material - specific equipment {w/{)B nPG  
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  工程物资-预付大型设备款 Project material - prepaid for equipment _c[ Bjip  
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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 X*4iNyIs_  
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  在建工程 Construction in progress g7Xjo )  
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  在建工程减值准备 Impairment of construction in progress 5~BM+ja  
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  固定资产清理 Disposal of fixed assets :.2Tcq  
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  无形资产-专利权 Intangible assets - patent Vp"=8p#k  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how K'/,VALp  
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  无形资产-商标权 Intangible assets - trademark rights #ZzFAt  
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  无形资产-土地使用权 Intangible assets - land use rights WD`z\{hcom  
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  无形资产-商誉 Intangible assets - goodwill |->P|1 P  
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  无形资产减值准备 Impairment of intangible assets fv;3cxQp  
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  长期待摊费用 Deferred assets O{P@fv%~(o  
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  未确认融资费用 Unrecognized finance fees Hj\iI p  
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  其他长期资产 Other long term assets -MA/:EB  
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  递延税款借项 Deferred assets debits _lK+/"-l  
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