[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand g@!mV)c97  
G992{B  
　　银行存款 Cash in bank wu5]S)?*  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities 5Z]zul@+*  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check C%ibIcm y  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft c:0n OP  
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　　其他货币资金-信用卡 Other monetary assets - credit cards H#IJ&w|  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit V @A+d[  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment 8_8r{a<xW  
b4GD}kR  
　　短期投资-股票投资 Investments - Short term - stocks R}MdBE  
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　　短期投资-债券投资 Investments - Short term - bonds C~PrIM?  
LeB uPR$  
　　短期投资-基金投资 Investments - Short term - funds FA-""]  
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　　短期投资-其他投资 Investments - Short term - others . :Q[Z  
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　　短期投资跌价准备 Provision for short-term investment iR;Sd >)  
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　　长期股权投资-股票投资 Long term equity investment - stocks {-*+G]  
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　　长期股权投资-其他股权投资 Long term equity investment - others q<mDs$^K  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds " >vxY i  
N|[P%WM3  
　　长期债券投资-其他债权投资 Long term securities investment - others >e y.7YG  
%n-:mSus  
　　长期投资减值准备 Provision for long-term investment J;|r00M  
T#'+w@Q9{9  
　　应收票据 Notes receivable 4fPbwiKj  
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　　应收股利 Dividends receivable G+
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07WZ w1(;  
　　应收利息 Interest receivable f/t1@d!  
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　　应收帐款 Trade debtors w '?xewx  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t(69gF\"  
.#zmX\a  
　　预付帐款 Prepayment <rd7<@>5D  
0PIiG-o9  
　　应收补贴款 Allowance receivable <}S1 ZEZcQ  
J( +I`  
　　其他应收款 Other debtors et|QW;*L  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors qMT7g LB'1  
U$o\?4  
　　其他流动资产 Other current assets r8\"'4B1  
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　　物资采购 Purchase S-{3'D[Nj  
8F|8zX&  
　　原材料 Raw materials J [}8&s n  
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　　包装物 Packing materials Qhlgu
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b|F_]i T  
　　低值易耗品 Low value consumbles P?%kV  
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　　材料成本差异 Material cost difference 4naL2 Y!  
q{/>hvl  
　　自制半成品 Self-manufactured goods /Po't(-x  
kfaRN^  
　　库存商品 Finished goods '51DdT
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D<9FSxl6  
　　商品进销差价 Difference between purchase & sales of commodities L}O_1+b  
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　　委托加工物资 Consigned processiong material %_xRS  
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　　委托代销商品 Consignment-out v;.7-9c*  
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　　受托代销商品 Consignment-in <4,hr
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L{fKZ  
　　分期收款发出商品 Goods on instalment sales 69{^Vfd;Y  
c>+l3&`  
　　存货跌价准备 Provision for obsolete stocks vZj:\geV  
7{HJjH!zx  
　　待摊费用 Prepaid expenses E!.>*`)?.  
j:'sbU  
　　待处理流动资产损益 Unsettled G/L on current assets "&;>l<V  
C?6wIdp  
　　待处理固定资产损益 Unsettled G/L on fixed assets L\d"|87lX  
Zt:.+.dV  
　　委托贷款-本金 Consignment loan - principle 4B>N[#-0=  
w?^qAj(*d  
　　委托贷款-利息 Consignment loan - interest gMe)\5`\Y  
5o;M  
　　委托贷款-减值准备 Consignment loan - provision 0M^7#),  
XOsPKq  
　　固定资产-房屋建筑物 Fixed assets - Buildings r\J"|{)e  
d?dZ=]~C  
　　固定资产-机器设备 Fixed assets - Plant and machinery L{y%\:]  
LQT^1|nq  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures oNHbQ&h  
4/Ub%t-
 
　　固定资产-运输设备 Fixed assets - Automobiles 5Vo8z8]t`  
W]E6<y'  
　　累计折旧 Accumulated depreciation yPG,+uQ$.  
9?"]dEM  
　　固定资产减值准备 Impairment of fixed assets C f@~W)K  
D:`b61sWi_  
　　工程物资-专用材料 Project material - specific materials ~,[<R  
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　　工程物资-专用设备 Project material - specific equipment ];& @T\Rj  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment ?.1yNO* s  
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　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production d{^9` J'  
ykFm$ 0m+I  
　　在建工程 Construction in progress OwhMtYq  
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　　在建工程减值准备 Impairment of construction in progress bgD4;)?5b  
%j3XoRex><  
　　固定资产清理 Disposal of fixed assets iTTUyftHT  
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　　无形资产-专利权 Intangible assets - patent vv0A5p8H  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how -'SpSy'_  
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　　无形资产-商标权 Intangible assets - trademark rights Ph@hk0dgr/  
a3t[Tk;  
　　无形资产-土地使用权 Intangible assets - land use rights +OSF0#bj  
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　　无形资产-商誉 Intangible assets - goodwill X2CpA;#;7l  
8YroEX[5l  
　　无形资产减值准备 Impairment of intangible assets u-v/`F2wN  
*F:f\9  
　　长期待摊费用 Deferred assets /2 V  
AlZ]UGf^  
　　未确认融资费用 Unrecognized finance fees zfS0
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　　其他长期资产 Other long term assets D^]g`V*N  
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　　递延税款借项 Deferred assets debits {yXpBS  
L\)GPTo!x