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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) —
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  银行存款 Cash in bank 'S E%9  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities IWuR=I$t  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check >vt#,8VAN  
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  其他货币资金-银行汇票 Other monetary assets - bank draft JU/K\S2%,  
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  其他货币资金-信用卡 Other monetary assets - credit cards >L?/Ph%d  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit }oj$w?Ex  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment iV(B0z  
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  短期投资-股票投资 Investments - Short term - stocks < yE(p  
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  短期投资-债券投资 Investments - Short term - bonds u23^ * -  
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  短期投资-基金投资 Investments - Short term - funds V ,*YM   
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  短期投资-其他投资 Investments - Short term - others tJbOn$]2"  
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  短期投资跌价准备 Provision for short-term investment 3Ki`W!C  
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  长期股权投资-股票投资 Long term equity investment - stocks Uj1^?d+b  
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  长期股权投资-其他股权投资 Long term equity investment - others .e"De-u  
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  长期债券投资-债券投资 Long term securities investemnt - bonds Y>wpla[kUq  
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  长期债券投资-其他债权投资 Long term securities investment - others Xr6lYO_R  
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  长期投资减值准备 Provision for long-term investment @X\Sh>H  
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  应收票据 Notes receivable E9!IGci  
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  应收股利 Dividends receivable &CCB;Oi%  
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  应收利息 Interest receivable 'nBJ[$2^  
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  应收帐款 Trade debtors D0~WK stl  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )p(5$AR7  
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  预付帐款 Prepayment J<>z}L{  
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  应收补贴款 Allowance receivable 2fFNJ  
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  其他应收款 Other debtors eP (%+[g  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors f&7SivS#  
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  其他流动资产 Other current assets rs=wEMq/  
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  物资采购 Purchase :_p3nb[r  
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  原材料 Raw materials N 2L/A  
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  包装物 Packing materials |hiYV  
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  低值易耗品 Low value consumbles b+[9) B)a?  
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  材料成本差异 Material cost difference z%`Tf&UL  
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  库存商品 Finished goods 818</b<yn  
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  商品进销差价 Difference between purchase & sales of commodities ^ Gq2"rDM  
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  待处理流动资产损益 Unsettled G/L on current assets awHfd5nRS  
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  待处理固定资产损益 Unsettled G/L on fixed assets ga4 gH>4  
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  委托贷款-本金 Consignment loan - principle e%R+IH5i  
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  委托贷款-利息 Consignment loan - interest h| !B;D  
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  委托贷款-减值准备 Consignment loan - provision Q= + Frsk  
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  固定资产-房屋建筑物 Fixed assets - Buildings o!q9pt  
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  固定资产-机器设备 Fixed assets - Plant and machinery ojs&W]r0Z  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures lE?e1mz{  
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  固定资产-运输设备 Fixed assets - Automobiles d;m Q=k 1  
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  累计折旧 Accumulated depreciation $\81WsL '  
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  固定资产减值准备 Impairment of fixed assets ~9kvC&/{[  
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  工程物资-专用材料 Project material - specific materials S4qh8c  
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  工程物资-专用设备 Project material - specific equipment c5;YKON  
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  工程物资-预付大型设备款 Project material - prepaid for equipment R>/M>*C  
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  工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~e 6yaX8S  
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  在建工程减值准备 Impairment of construction in progress C;dA?Es>R  
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  固定资产清理 Disposal of fixed assets (pi7TSJ  
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  无形资产-专利权 Intangible assets - patent q E$ .a[  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how e&; c^Z  
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  无形资产-商标权 Intangible assets - trademark rights )6bxP&k  
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  无形资产-土地使用权 Intangible assets - land use rights *uA?}XEfi  
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  无形资产-商誉 Intangible assets - goodwill 1G.+)*:3  
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  无形资产减值准备 Impairment of intangible assets R#Bt!RNZ  
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  长期待摊费用 Deferred assets mKe{y.  
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  未确认融资费用 Unrecognized finance fees pxI*vgfN7  
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  其他长期资产 Other long term assets 9?,n+  
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  递延税款借项 Deferred assets debits OQ+ ?nB  
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