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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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离线connie
 

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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 6eA)d#  
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  银行存款 Cash in bank #&fu"W+D96  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities VE1j2=3+o  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check z.?slYe[  
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  其他货币资金-银行汇票 Other monetary assets - bank draft ^dsj1#3z  
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  其他货币资金-信用卡 Other monetary assets - credit cards N9y+P sh  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit *"4l}&  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment 7,8TMd1`M  
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  短期投资-股票投资 Investments - Short term - stocks rkR~%U6V  
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  短期投资-债券投资 Investments - Short term - bonds 3-)}.8F  
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  短期投资-基金投资 Investments - Short term - funds 25j\p{*  
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  短期投资-其他投资 Investments - Short term - others  pn) {v  
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  短期投资跌价准备 Provision for short-term investment eH[i<Z  
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  长期股权投资-股票投资 Long term equity investment - stocks UO!} 0'  
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  长期股权投资-其他股权投资 Long term equity investment - others P=\Hi.]%  
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  长期债券投资-债券投资 Long term securities investemnt - bonds 3K/ 'K[~  
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  长期债券投资-其他债权投资 Long term securities investment - others bNiJ"k<pN  
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  长期投资减值准备 Provision for long-term investment KrHKM3<  
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  应收票据 Notes receivable @Y>PtA&w*  
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  应收股利 Dividends receivable mV)t  
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  应收利息 Interest receivable JnIG;/  
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  应收帐款 Trade debtors  6pfkv2.}  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors H@~tJ\L  
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  预付帐款 Prepayment mFxt  +\  
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  应收补贴款 Allowance receivable LU`)  
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  其他应收款 Other debtors Wm5[+z|2?9  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |W@Ko%om  
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  其他流动资产 Other current assets 8 Gy*BpmJn  
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  物资采购 Purchase n<<arO"cv  
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  原材料 Raw materials a|#pl!  
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  包装物 Packing materials o{n#f?EA  
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  低值易耗品 Low value consumbles ~ b66 ;  
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  材料成本差异 Material cost difference pv&iJ7RN  
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  自制半成品 Self-manufactured goods Zr A*MN  
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  库存商品 Finished goods -vk/z+-^!  
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  商品进销差价 Difference between purchase & sales of commodities 61OlnmvE  
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  委托加工物资 Consigned processiong material 0Q8iX)  
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  委托代销商品 Consignment-out XFl&(I4tB  
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  受托代销商品 Consignment-in 7.g,&s%q  
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  分期收款发出商品 Goods on instalment sales X.,R%>O}`P  
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  存货跌价准备 Provision for obsolete stocks )FIFf;r  
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  待摊费用 Prepaid expenses K V?+9qa,  
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  待处理流动资产损益 Unsettled G/L on current assets 0Q,Tc j  
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  待处理固定资产损益 Unsettled G/L on fixed assets ^8 -,S[az  
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  委托贷款-本金 Consignment loan - principle qs_cC3"=%=  
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  委托贷款-利息 Consignment loan - interest >c5   
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  委托贷款-减值准备 Consignment loan - provision 6cbV[ !BL  
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  固定资产-房屋建筑物 Fixed assets - Buildings v4uQ0~k~X  
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  固定资产-机器设备 Fixed assets - Plant and machinery \VW":+  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @KLX,1K  
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  固定资产-运输设备 Fixed assets - Automobiles BePb8 k<y  
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  累计折旧 Accumulated depreciation sE|8a  
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  固定资产减值准备 Impairment of fixed assets 9(vp`Z8B4  
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  工程物资-专用材料 Project material - specific materials REi"Aj=  
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  工程物资-专用设备 Project material - specific equipment Xa$%`  
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  工程物资-预付大型设备款 Project material - prepaid for equipment }XpZgd$  
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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 U-f8 D  
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  在建工程 Construction in progress *p0n^XZ% ?  
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  在建工程减值准备 Impairment of construction in progress Hx L uJ  
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  固定资产清理 Disposal of fixed assets <pS#wTsN4%  
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  无形资产-专利权 Intangible assets - patent BrzTOkeyG  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how bS55/M w  
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  无形资产-商标权 Intangible assets - trademark rights t0P_$+w.>  
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  无形资产-土地使用权 Intangible assets - land use rights L/vw7XNrX  
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  无形资产-商誉 Intangible assets - goodwill Ip8:~Fl]  
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  无形资产减值准备 Impairment of intangible assets Nr]guC?rE  
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  长期待摊费用 Deferred assets AAB_Ytf  
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  未确认融资费用 Unrecognized finance fees R /_vJHI  
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  其他长期资产 Other long term assets PtL8Kd0`C  
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  递延税款借项 Deferred assets debits Cyg(~7]  
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