[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand 5K.+CO <  
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　　银行存款 Cash in bank SkP[|g '56  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities R@`rT*lJ  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check r"_Y3SxxL  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft kQIw/@WC  
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　　其他货币资金-信用卡 Other monetary assets - credit cards v59nw]'  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Z^_>A)<s<  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment Ci\? ^  
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　　短期投资-股票投资 Investments - Short term - stocks '2v f|CX  
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　　短期投资-债券投资 Investments - Short term - bonds <DmTj$  
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　　短期投资-基金投资 Investments - Short term - funds YoSQN
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　　短期投资-其他投资 Investments - Short term - others  WL-0(  


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　　短期投资跌价准备 Provision for short-term investment HeS'~Z$  
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　　长期股权投资-股票投资 Long term equity investment - stocks !$>G#+y  
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　　长期股权投资-其他股权投资 Long term equity investment - others <GfVMD  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds Eo=HNe  
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　　长期债券投资-其他债权投资 Long term securities investment - others fusPMf *[  
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　　长期投资减值准备 Provision for long-term investment 8
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　　应收票据 Notes receivable 3$_2weZxYn  
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　　应收股利 Dividends receivable e,Zv]Cym  
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　　应收利息 Interest receivable >\bPZf)tJ)  

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　　应收帐款 Trade debtors e
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors g:i*O^c@  
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　　预付帐款 Prepayment zoXuFg  
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　　应收补贴款 Allowance receivable %ck`0JZAP  
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　　其他应收款 Other debtors -$R5  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 3yMt1 fy  
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　　其他流动资产 Other current assets 9::YR;NY  
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　　物资采购 Purchase sT1j F3  
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　　原材料 Raw materials t>oM%/H  
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　　包装物 Packing materials *a4 b  
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　　低值易耗品 Low value consumbles K~JC\a\0  
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　　材料成本差异 Material cost difference 0 r3N^_}  
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　　自制半成品 Self-manufactured goods ?>TbTfmR  
+ V89J!7  
　　库存商品 Finished goods V *uEJ6T  
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　　商品进销差价 Difference between purchase & sales of commodities O3}P07  
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　　委托加工物资 Consigned processiong material VY{,x;
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　　委托代销商品 Consignment-out %w@ig~vD'  
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　　受托代销商品 Consignment-in L]NYYP-  
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　　分期收款发出商品 Goods on instalment sales /0!$p[cjm  
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　　存货跌价准备 Provision for obsolete stocks vT}pbOTh  
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　　待摊费用 Prepaid expenses pfNThMf  
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　　待处理流动资产损益 Unsettled G/L on current assets 5Wl,J _<F  
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　　待处理固定资产损益 Unsettled G/L on fixed assets t5A[o7BS  
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　　委托贷款-本金 Consignment loan - principle ;<~ j)8  
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　　委托贷款-利息 Consignment loan - interest B8>FCF&}E  
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　　委托贷款-减值准备 Consignment loan - provision <WgG=Kf)N  
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　　固定资产-房屋建筑物 Fixed assets - Buildings
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　　固定资产-机器设备 Fixed assets - Plant and machinery k0=|10bi  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures ),)Q{~&`  
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　　固定资产-运输设备 Fixed assets - Automobiles oRV]p  
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　　累计折旧 Accumulated depreciation Q0_M-^~WT  
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　　固定资产减值准备 Impairment of fixed assets &<#/&Pq/i  
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　　工程物资-专用材料 Project material - specific materials <w%Yq?^  
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　　工程物资-专用设备 Project material - specific equipment EgCp:L{  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment ^glbxbhI4  
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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 GF 9ZL  
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　　在建工程 Construction in progress t>m8iS>  
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　　在建工程减值准备 Impairment of construction in progress lu<Np9/5<  
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　　固定资产清理 Disposal of fixed assets  zd.1  
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　　无形资产-专利权 Intangible assets - patent zS,%msT^A  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how LZ3rr-  
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　　无形资产-商标权 Intangible assets - trademark rights mw2rSUI{  
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　　无形资产-土地使用权 Intangible assets - land use rights FA<Z37:  
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　　无形资产-商誉 Intangible assets - goodwill zlC^  
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　　无形资产减值准备 Impairment of intangible assets {[H4G,QK  
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　　长期待摊费用 Deferred assets ,S7~=S  
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　　未确认融资费用 Unrecognized finance fees QYFN:XZ  
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　　其他长期资产 Other long term assets 6~>^pkV  
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　　递延税款借项 Deferred assets debits ]QjXh>  
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