[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand +8tdAw  
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　　银行存款 Cash in bank yH\z+A|  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities !+qy~h  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check >heFdKq1  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft cVrses^yE  
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　　其他货币资金-信用卡 Other monetary assets - credit cards yDwG,)m 4s  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit Z)RoFD1]C  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment u`Ew^-">  
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　　短期投资-股票投资 Investments - Short term - stocks jD@KG  
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　　短期投资-债券投资 Investments - Short term - bonds Q+d9D1b  
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　　短期投资-基金投资 Investments - Short term - funds cTy;?
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　　短期投资-其他投资 Investments - Short term - others 7O3\  
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　　短期投资跌价准备 Provision for short-term investment ZJL[#}*  
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　　长期股权投资-股票投资 Long term equity investment - stocks Ra\>^W6z  
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　　长期股权投资-其他股权投资 Long term equity investment - others Isa]5>  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds `mU'{  
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　　长期债券投资-其他债权投资 Long term securities investment - others tx=~bm"*?  
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　　长期投资减值准备 Provision for long-term investment N O|&nqq,>  
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　　应收票据 Notes receivable BdHLow  
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　　应收股利 Dividends receivable 9Ra
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　　应收利息 Interest receivable V,=V   
KF' $D:\  
　　应收帐款 Trade debtors -\mbrbG9H  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /aa'ryl_%  
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　　预付帐款 Prepayment ?zwPF;L
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　　应收补贴款 Allowance receivable X(m&   
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　　其他应收款 Other debtors s_} 1J,Y  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors u_.`I8qa  
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　　其他流动资产 Other current assets ^:Vwblv(  
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　　物资采购 Purchase {}ks[%,_\  
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　　原材料 Raw materials ]$)J/L(p/]  
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　　包装物 Packing materials KD]8n]c
 
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　　低值易耗品 Low value consumbles Z/=x(I0  
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　　材料成本差异 Material cost difference eJ0PSW/4l  
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　　自制半成品 Self-manufactured goods g`)2I+L7  
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　　库存商品 Finished goods yw'b^D/  
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　　商品进销差价 Difference between purchase & sales of commodities {3Z&C$:s  
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　　委托加工物资 Consigned processiong material @C40H/dE  
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　　委托代销商品 Consignment-out a@
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　　受托代销商品 Consignment-in o ~"?K2@T  
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　　分期收款发出商品 Goods on instalment sales ^7Q}W#jy  
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　　存货跌价准备 Provision for obsolete stocks oy90|.]G  
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　　待摊费用 Prepaid expenses hz8Y2Ew  
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　　待处理流动资产损益 Unsettled G/L on current assets cPe0o'`[  
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　　待处理固定资产损益 Unsettled G/L on fixed assets pQc5'*F Kd  
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　　委托贷款-本金 Consignment loan - principle 7VkT(xnm  

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　　委托贷款-利息 Consignment loan - interest yRaB\'  
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　　委托贷款-减值准备 Consignment loan - provision oGpyuB@A/  
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　　固定资产-房屋建筑物 Fixed assets - Buildings MH|!tkW>:  
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　　固定资产-机器设备 Fixed assets - Plant and machinery mXnl-_  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures ^]}UyrOn  
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　　固定资产-运输设备 Fixed assets - Automobiles [@MV[$W5  
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　　累计折旧 Accumulated depreciation |- 39ZZOX  
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　　固定资产减值准备 Impairment of fixed assets Q/rOIHiI  
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　　工程物资-专用材料 Project material - specific materials iTi]D2jC  
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　　工程物资-专用设备 Project material - specific equipment _W]qV2j  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment t-gg,ttnA  
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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 ej
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　　在建工程 Construction in progress ?qwTOi  
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　　在建工程减值准备 Impairment of construction in progress e,/b&j*4th  
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　　固定资产清理 Disposal of fixed assets co<-gy/mCR  
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　　无形资产-专利权 Intangible assets - patent :eqDEmr>  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how 7(B|NYq  
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　　无形资产-商标权 Intangible assets - trademark rights Z3E957}  
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　　无形资产-土地使用权 Intangible assets - land use rights (6i)m c(  
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　　无形资产-商誉 Intangible assets - goodwill \},="  
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　　无形资产减值准备 Impairment of intangible assets =qH9<,p`H  
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　　长期待摊费用 Deferred assets i Qsv^K!\  
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　　未确认融资费用 Unrecognized finance fees qa 'YZE`  
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　　其他长期资产 Other long term assets ^mr#t #[e  
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　　递延税款借项 Deferred assets debits 6v7H?4  
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