[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand H"> }yD  
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　　银行存款 Cash in bank !ZlNPPrq}  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities c\pPwG  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check l~Sn`%PgA  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft &4O0}ax*Zm  
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　　其他货币资金-信用卡 Other monetary assets - credit cards f<0nj?  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?#917M  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment X`k[ J6  
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　　短期投资-股票投资 Investments - Short term - stocks fX2PteA0qX  
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　　短期投资-债券投资 Investments - Short term - bonds ]gQ4qu5  
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　　短期投资-基金投资 Investments - Short term - funds pB;p\9A*q  
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　　短期投资-其他投资 Investments - Short term - others fw1g;;E  
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　　短期投资跌价准备 Provision for short-term investment nP>*0Fq  
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　　长期股权投资-股票投资 Long term equity investment - stocks 5? s$(Lt~  
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　　长期股权投资-其他股权投资 Long term equity investment - others NwdA@"YQ|  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds eOQUy
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　　长期债券投资-其他债权投资 Long term securities investment - others 217KJ~)'  
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　　长期投资减值准备 Provision for long-term investment ymBe vL  
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　　应收票据 Notes receivable pU*dE   
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　　应收股利 Dividends receivable Kj_hCSvf3e  
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　　应收利息 Interest receivable ~o+HAc`=v  
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　　应收帐款 Trade debtors B{Sz C=4f}  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors  {qCmZn5  
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　　预付帐款 Prepayment 3~4e\xL  
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　　应收补贴款 Allowance receivable +]Y&las  
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　　其他应收款 Other debtors V
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 1Q6WpS  
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　　其他流动资产 Other current assets <m80e),~  
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　　物资采购 Purchase "| <\\HR  
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　　原材料 Raw materials +!V*{<K  
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　　包装物 Packing materials jl=<Q.Mm7  
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　　低值易耗品 Low value consumbles elZ?>5P$}  
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　　材料成本差异 Material cost difference (KHTgZ6  
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　　自制半成品 Self-manufactured goods Pt?]JJxl-  
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　　库存商品 Finished goods a2*WZc
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　　商品进销差价 Difference between purchase & sales of commodities =/"Of  
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　　委托加工物资 Consigned processiong material LF0gy3  
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　　委托代销商品 Consignment-out glh2CRUj  
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　　受托代销商品 Consignment-in _`L,}=um'  
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　　分期收款发出商品 Goods on instalment sales b1jh2
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　　存货跌价准备 Provision for obsolete stocks S'HM|&  
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　　待摊费用 Prepaid expenses r+0"1\f3  
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　　待处理流动资产损益 Unsettled G/L on current assets ,*r"cmz  
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　　待处理固定资产损益 Unsettled G/L on fixed assets yE-&TW_q:>  
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　　委托贷款-本金 Consignment loan - principle /g712\?M4  
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　　委托贷款-利息 Consignment loan - interest {!x
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　　委托贷款-减值准备 Consignment loan - provision xUPM-eF=  
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　　固定资产-房屋建筑物 Fixed assets - Buildings %WCA?W0:4  
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　　固定资产-机器设备 Fixed assets - Plant and machinery ;k/y[ x}  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures UKQ,]VC  
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　　固定资产-运输设备 Fixed assets - Automobiles h/`OG>./  
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　　累计折旧 Accumulated depreciation (80]xLEBL  
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　　固定资产减值准备 Impairment of fixed assets {Zjnf6d]  
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　　工程物资-专用材料 Project material - specific materials O$Wt\Y<q  
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　　工程物资-专用设备 Project material - specific equipment 9">}@1k  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment 42:\1B#[  
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　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production rZe"*$e  
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　　在建工程 Construction in progress d37l/I  
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　　在建工程减值准备 Impairment of construction in progress $uawQf+S  
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　　固定资产清理 Disposal of fixed assets ]}8<h5h)  
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　　无形资产-专利权 Intangible assets - patent [L|H1ll  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how Gk8"f s  
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　　无形资产-商标权 Intangible assets - trademark rights ~kYUp5f  
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　　无形资产-土地使用权 Intangible assets - land use rights 7h<Q{X<A  
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　　无形资产-商誉 Intangible assets - goodwill 9cWl/7;zXO  
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　　无形资产减值准备 Impairment of intangible assets . 3=WE@M  
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　　长期待摊费用 Deferred assets 4s^5t6  
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　　未确认融资费用 Unrecognized finance fees rv&(yA  
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　　其他长期资产 Other long term assets 8}\VlH]
 
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　　递延税款借项 Deferred assets debits
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