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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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只看楼主 倒序阅读 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 w>f.@luO4  
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  银行存款 Cash in bank }O~D3z4l0  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities #1$4<o#M  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check B(Yg1jAe  
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  其他货币资金-银行汇票 Other monetary assets - bank draft `&c[ s%0  
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  其他货币资金-信用卡 Other monetary assets - credit cards ^V;r  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit (v?@evQ  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment kIS )*_  
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  短期投资-股票投资 Investments - Short term - stocks 0o$RvxJ  
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  短期投资-债券投资 Investments - Short term - bonds #g$I>\O<  
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  短期投资-基金投资 Investments - Short term - funds bTeuOpp  
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  短期投资-其他投资 Investments - Short term - others zu?112-v2  
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  短期投资跌价准备 Provision for short-term investment >(H:eRKq  
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  长期股权投资-股票投资 Long term equity investment - stocks sT1 OAK\^  
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  长期股权投资-其他股权投资 Long term equity investment - others _$T !><)y  
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  长期债券投资-债券投资 Long term securities investemnt - bonds -<x%  
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  长期债券投资-其他债权投资 Long term securities investment - others 51eZfJB  
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  长期投资减值准备 Provision for long-term investment .a2R2~35  
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  应收票据 Notes receivable /Hk})o_  
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  应收股利 Dividends receivable +?6]Vu&|f  
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  应收利息 Interest receivable U*K4qJ6U  
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  应收帐款 Trade debtors *.w6 =}  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 4IZAJqw(*  
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  预付帐款 Prepayment ]E"J^mflGK  
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  应收补贴款 Allowance receivable 9-j-nx @)  
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  其他应收款 Other debtors &0T7 Uv-`  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *j(fk[,i  
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  其他流动资产 Other current assets 5);"()g32  
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  物资采购 Purchase tpzWi W/  
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  原材料 Raw materials ;/Y#ph[  
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  包装物 Packing materials &'e+`\  
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  低值易耗品 Low value consumbles L8.A|  
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  材料成本差异 Material cost difference m-C#~Cp36  
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  自制半成品 Self-manufactured goods Fi+ DG?zu  
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  库存商品 Finished goods h;E.y   
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  商品进销差价 Difference between purchase & sales of commodities 9BOn8p;yz  
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  委托加工物资 Consigned processiong material K;THYMp/[  
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  受托代销商品 Consignment-in s!gVY!0  
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  待摊费用 Prepaid expenses #l) o<Z  
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  待处理流动资产损益 Unsettled G/L on current assets xZq, kP^  
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  待处理固定资产损益 Unsettled G/L on fixed assets WB (?6"  
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  委托贷款-本金 Consignment loan - principle XOS^&;  
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  委托贷款-利息 Consignment loan - interest [G+@[9hn%  
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  委托贷款-减值准备 Consignment loan - provision _^eA1}3  
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  固定资产-房屋建筑物 Fixed assets - Buildings !: vQg+S  
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  固定资产-机器设备 Fixed assets - Plant and machinery * kL> 9  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /HqD4GDoug  
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  固定资产-运输设备 Fixed assets - Automobiles o2YHT \P n  
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  累计折旧 Accumulated depreciation RM%Z"pc Y6  
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  固定资产减值准备 Impairment of fixed assets ]t17= Lr?  
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  工程物资-专用材料 Project material - specific materials \8{Tj54NA  
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  工程物资-专用设备 Project material - specific equipment 3uvl'1(%J  
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  工程物资-预付大型设备款 Project material - prepaid for equipment f~jd N~  
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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 h_Er$ZT64  
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  在建工程 Construction in progress 4Im}!q5;:<  
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  在建工程减值准备 Impairment of construction in progress |~Awm"  
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  固定资产清理 Disposal of fixed assets 4^6Oh#p0  
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  无形资产-专利权 Intangible assets - patent #s}tH$MT#  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how k]TJL9Q  
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  无形资产-商标权 Intangible assets - trademark rights SN QLEe  
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  无形资产-土地使用权 Intangible assets - land use rights 4uVyf^f\]f  
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  无形资产-商誉 Intangible assets - goodwill G<*h,'B  
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  无形资产减值准备 Impairment of intangible assets eLyIQoW  
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  长期待摊费用 Deferred assets 3fop.%(  
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  未确认融资费用 Unrecognized finance fees gr>FLf   
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  其他长期资产 Other long term assets P}PMRAek  
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  递延税款借项 Deferred assets debits 3bugVJ9 3  
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