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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 d(fPECv(  
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  银行存款 Cash in bank r219M)D?  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities 8xF)_UV  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check sEce{"VC  
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  其他货币资金-银行汇票 Other monetary assets - bank draft %bP~wl~  
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  其他货币资金-信用卡 Other monetary assets - credit cards pe()f/Jx(  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit f cRj  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment y"^yYO  
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  短期投资-股票投资 Investments - Short term - stocks 99e*]')A%  
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  短期投资-债券投资 Investments - Short term - bonds 3;*z3;#}  
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  短期投资-基金投资 Investments - Short term - funds lhqQ CV  
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  短期投资-其他投资 Investments - Short term - others DVI7]+=nV  
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  短期投资跌价准备 Provision for short-term investment XHxz @_rw  
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  长期股权投资-股票投资 Long term equity investment - stocks P##Z[$IJ3  
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  长期股权投资-其他股权投资 Long term equity investment - others Xv0F:1  
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  长期债券投资-债券投资 Long term securities investemnt - bonds I:#Ok+   
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  长期债券投资-其他债权投资 Long term securities investment - others RqXi1<6j#  
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  长期投资减值准备 Provision for long-term investment T2wv0sHlt  
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  应收票据 Notes receivable flG=9~qcGQ  
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  应收股利 Dividends receivable 2MuO*.9D  
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  应收利息 Interest receivable .Gh%p`<  
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  应收帐款 Trade debtors Y0@yD#,0~  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors EX:{EmaT  
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  预付帐款 Prepayment d$K=c1  
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  应收补贴款 Allowance receivable H"+wsM^@  
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  其他应收款 Other debtors b3\B8:XFo|  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 1}!L][(  
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  其他流动资产 Other current assets ?; [ T  
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  物资采购 Purchase -es"0wS<u  
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  原材料 Raw materials XJSa]P^B1  
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  包装物 Packing materials nUc;/  
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  低值易耗品 Low value consumbles rB%y6P B  
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  材料成本差异 Material cost difference B'}"AC"  
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  自制半成品 Self-manufactured goods tz4 ]hF  
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  库存商品 Finished goods >)Gd:636+  
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  商品进销差价 Difference between purchase & sales of commodities +tt9R_S  
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  委托加工物资 Consigned processiong material 9tK>gwb  
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  委托代销商品 Consignment-out "MnSJ 2  
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  受托代销商品 Consignment-in 0xCz'mJ  
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  分期收款发出商品 Goods on instalment sales }ptMjT{9  
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  存货跌价准备 Provision for obsolete stocks *Qkc[XHqy  
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  待摊费用 Prepaid expenses 5mgHlsDzu  
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  待处理流动资产损益 Unsettled G/L on current assets i#W*'   
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  待处理固定资产损益 Unsettled G/L on fixed assets 2z_2.0/3  
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  委托贷款-本金 Consignment loan - principle y=aV=qD   
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  委托贷款-利息 Consignment loan - interest #BY`h~&T  
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  委托贷款-减值准备 Consignment loan - provision SfB8!V|;  
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  固定资产-房屋建筑物 Fixed assets - Buildings 3yV'XxC  
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  固定资产-机器设备 Fixed assets - Plant and machinery gR Nv-^  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P)6 lu8zQ  
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  固定资产-运输设备 Fixed assets - Automobiles vl:J40Kfn  
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  累计折旧 Accumulated depreciation '6-$Xq0^E  
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  固定资产减值准备 Impairment of fixed assets +(?>-3_z  
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  工程物资-专用材料 Project material - specific materials KE}H&1PjU  
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  工程物资-专用设备 Project material - specific equipment #= ,imsW)  
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  工程物资-预付大型设备款 Project material - prepaid for equipment jQh^WmN  
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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 x_MJJ(q8g  
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  在建工程 Construction in progress "Fnq>iR-  
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  在建工程减值准备 Impairment of construction in progress OCV+h'  
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  固定资产清理 Disposal of fixed assets cYNV\b4-  
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  无形资产-专利权 Intangible assets - patent pz|'l :v^  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how aP-<4uGx  
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  无形资产-商标权 Intangible assets - trademark rights -db75=  
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  无形资产-土地使用权 Intangible assets - land use rights $V>yXhTh  
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  无形资产-商誉 Intangible assets - goodwill !mJo'K  
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  无形资产减值准备 Impairment of intangible assets ,!#ccv+Vm%  
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  长期待摊费用 Deferred assets `#mK*Buem}  
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  未确认融资费用 Unrecognized finance fees d_z 59  
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  其他长期资产 Other long term assets PWr(*ZP>hI  
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  递延税款借项 Deferred assets debits OE`X<h4r  
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