[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand ia /#`#.  
DTi^* Wj  
　　银行存款 Cash in bank ^P [#
YO  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities oGeV!hD  
D2o|.e<r  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check {s6#h#U  

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　　其他货币资金-银行汇票 Other monetary assets - bank draft Jz&dC  
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　　其他货币资金-信用卡 Other monetary assets - credit cards /s(PFN8#Y  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit 'MyJw*%b]  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment z8D,[`  
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　　短期投资-股票投资 Investments - Short term - stocks Z!' kN\z  
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　　短期投资-债券投资 Investments - Short term - bonds  +
+8 Xi1  
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　　短期投资-基金投资 Investments - Short term - funds NX;{L#lQ  
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　　短期投资-其他投资 Investments - Short term - others / )[\+Nc  
l% %cU"  
　　短期投资跌价准备 Provision for short-term investment jt3W.^6HO  
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　　长期股权投资-股票投资 Long term equity investment - stocks F$:mGyl5_  
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　　长期股权投资-其他股权投资 Long term equity investment - others T I ZkN6  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds .OW5R*  
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　　长期债券投资-其他债权投资 Long term securities investment - others s1%2({wP  
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　　长期投资减值准备 Provision for long-term investment [>j.x2=  
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　　应收票据 Notes receivable C<^ S$  
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　　应收股利 Dividends receivable Xh~oDnP  

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　　应收利息 Interest receivable yM-%x1r~  
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　　应收帐款 Trade debtors J04R,B  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #fyY37-  
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　　预付帐款 Prepayment aH500  
t3Iij0b~  
　　应收补贴款 Allowance receivable 6p,}?6^  
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　　其他应收款 Other debtors p1z^i(  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors `soQp2h-  
1_n5:  
　　其他流动资产 Other current assets ^#7&R"  
9*?YES'6  
　　物资采购 Purchase %+ MYg^  
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　　原材料 Raw materials L#_QrR6Sny  
Hu !<GB~  
　　包装物 Packing materials $@dPIq4o;}  
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　　低值易耗品 Low value consumbles K~8!Gh{h]  
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　　材料成本差异 Material cost difference ;/^O7KM-  
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　　自制半成品 Self-manufactured goods I?<ibLpX  
&v r0{]V^  
　　库存商品 Finished goods @c,=c+-  
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　　商品进销差价 Difference between purchase & sales of commodities fvDcE]_%H  
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　　委托加工物资 Consigned processiong material }-WuHh#  
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　　委托代销商品 Consignment-out Fi+,omB&  
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　　受托代销商品 Consignment-in ".fnx8v,  
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　　分期收款发出商品 Goods on instalment sales mgEZiAV?  
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　　存货跌价准备 Provision for obsolete stocks K5d>{c  
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　　待摊费用 Prepaid expenses D_I_=0qNd  
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　　待处理流动资产损益 Unsettled G/L on current assets 4wwRNu*  
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　　待处理固定资产损益 Unsettled G/L on fixed assets V ;M'd@  
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　　委托贷款-本金 Consignment loan - principle 3],[6%w  
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　　委托贷款-利息 Consignment loan - interest ns8I_H  
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　　委托贷款-减值准备 Consignment loan - provision \OF"hPq  
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　　固定资产-房屋建筑物 Fixed assets - Buildings
7:S)J~s*O  
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　　固定资产-机器设备 Fixed assets - Plant and machinery eN I6V/\`  
}nNCgH  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures e&="5.ik  
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　　固定资产-运输设备 Fixed assets - Automobiles |Iq\ZX%q  
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　　累计折旧 Accumulated depreciation Q<Th*t  
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　　固定资产减值准备 Impairment of fixed assets j}DG  +M  
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　　工程物资-专用材料 Project material - specific materials 80O[pf*?  
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　　工程物资-专用设备 Project material - specific equipment <UO'&?G  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment I78huYAYA  
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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 c5tCw3$t  
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　　在建工程 Construction in progress X9n},}bJ"  
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　　在建工程减值准备 Impairment of construction in progress =wX(a  
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　　固定资产清理 Disposal of fixed assets rM(2RI4O`0  
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　　无形资产-专利权 Intangible assets - patent Y+#VzIZw  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how ukRbSJ5a5  
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　　无形资产-商标权 Intangible assets - trademark rights ,Tc598D  
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　　无形资产-土地使用权 Intangible assets - land use rights @
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?i7}d@636  
　　无形资产-商誉 Intangible assets - goodwill [CJr8Qn  
2p|[yZ  
　　无形资产减值准备 Impairment of intangible assets *J] }bX  
|\/Y<_)JD  
　　长期待摊费用 Deferred assets ,XNz.+Ov  
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　　未确认融资费用 Unrecognized finance fees 8!{F6DG  
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　　其他长期资产 Other long term assets P mgTTI  
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　　递延税款借项 Deferred assets debits p+bT{:  
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