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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 >>Ts??  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities Y!q!5Crfi  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check '1fNBH2  
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  其他货币资金-银行汇票 Other monetary assets - bank draft , B&fFis  
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  其他货币资金-信用卡 Other monetary assets - credit cards WnUweSdW  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8l?piig#  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment pu!dqF<  
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  短期投资-股票投资 Investments - Short term - stocks `u!l3VZ/4  
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  短期投资-债券投资 Investments - Short term - bonds ~1m2#>  
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  短期投资-基金投资 Investments - Short term - funds M}_ i52  
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  短期投资-其他投资 Investments - Short term - others CSbI85F  
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  短期投资跌价准备 Provision for short-term investment 5 )2:stT73  
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  长期股权投资-股票投资 Long term equity investment - stocks ) yY6rI;:  
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  长期债券投资-债券投资 Long term securities investemnt - bonds OX%MP!#KU  
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  长期债券投资-其他债权投资 Long term securities investment - others vB37M@wm  
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  长期投资减值准备 Provision for long-term investment w#JJXXQI  
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  应收利息 Interest receivable Sp}D ;7  
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  应收帐款 Trade debtors Z=4{Vv*  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -16K7yk  
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  预付帐款 Prepayment ]Ni$.@Hu$  
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  应收补贴款 Allowance receivable r[.>P$U  
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  其他应收款 Other debtors qj0 1]  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors T9 <2A1  
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  其他流动资产 Other current assets a</D_6 6  
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  原材料 Raw materials e& ANp0|W  
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  材料成本差异 Material cost difference V&soN:HS  
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  商品进销差价 Difference between purchase & sales of commodities n[Zz]IO,g  
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  待摊费用 Prepaid expenses .*=]gZ$IE  
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  待处理流动资产损益 Unsettled G/L on current assets QU{ Ech'  
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  待处理固定资产损益 Unsettled G/L on fixed assets 0U66y6  
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  委托贷款-本金 Consignment loan - principle xy+QbD T  
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  委托贷款-利息 Consignment loan - interest q,<[hBri-  
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  委托贷款-减值准备 Consignment loan - provision ?3z-_8#  
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  固定资产-房屋建筑物 Fixed assets - Buildings *IlaM'[*  
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  固定资产-机器设备 Fixed assets - Plant and machinery ;vhyhP.oM  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `&M{cfp_  
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  固定资产-运输设备 Fixed assets - Automobiles c_{z (W"  
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  累计折旧 Accumulated depreciation 4A{|[}!  
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  固定资产减值准备 Impairment of fixed assets QH4wUU3X  
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  工程物资-专用材料 Project material - specific materials 2^~<("+w  
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  工程物资-专用设备 Project material - specific equipment SEQ%'E5-'  
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  工程物资-预付大型设备款 Project material - prepaid for equipment W [[oSqp  
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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 F}Mhs17!|  
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  在建工程 Construction in progress *, Ld/O;s  
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  固定资产清理 Disposal of fixed assets #)+- lP e  
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  无形资产-专利权 Intangible assets - patent 78n}rT%k1  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how %k f>&b,Mi  
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  无形资产-商标权 Intangible assets - trademark rights &zL#hBE  
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  无形资产-土地使用权 Intangible assets - land use rights UbJ*'eoX  
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  无形资产-商誉 Intangible assets - goodwill KYJ1}5n  
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  无形资产减值准备 Impairment of intangible assets FHy76 ^h>e  
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  长期待摊费用 Deferred assets OQ/<-+<w  
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  其他长期资产 Other long term assets ;'T{li2  
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  递延税款借项 Deferred assets debits 4z7G2  
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