[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand QJE-$ :  
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　　银行存款 Cash in bank jI
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities s+w<!`-  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check 
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　　其他货币资金-银行汇票 Other monetary assets - bank draft
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　　其他货币资金-信用卡 Other monetary assets - credit cards 4>Y\2O?**  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit jlP7'xt1%  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment 3"hR:'ts  
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　　短期投资-股票投资 Investments - Short term - stocks ]VH@\ f  
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　　短期投资-债券投资 Investments - Short term - bonds Iq=B]oE  
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　　短期投资-基金投资 Investments - Short term - funds 3d<HIG^W}  
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　　短期投资-其他投资 Investments - Short term - others 8JrGZ8Q4RM  
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　　短期投资跌价准备 Provision for short-term investment \xZBu"  
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　　长期股权投资-股票投资 Long term equity investment - stocks <`*P/V  
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　　长期股权投资-其他股权投资 Long term equity investment - others KEN-G  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds S}f<@-16P  
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　　长期债券投资-其他债权投资 Long term securities investment - others A m1W<`  
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　　长期投资减值准备 Provision for long-term investment =4 H K  
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　　应收票据 Notes receivable Kzu9Qm-+z^  
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　　应收股利 Dividends receivable @]tGfr;le&  
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　　应收利息 Interest receivable 
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　　应收帐款 Trade debtors Lx{N%;t*E  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E<SEFn  
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　　预付帐款 Prepayment mO> M=2A  
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　　应收补贴款 Allowance receivable aF
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　　其他应收款 Other debtors vxT"BvN  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors wT=hO+  
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　　其他流动资产 Other current assets vaOL6=[#:g  
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　　物资采购 Purchase mRY6[ *u  
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　　原材料 Raw materials =hOa 0X=  
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　　包装物 Packing materials aQ:f"0fL  
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　　低值易耗品 Low value consumbles 2r tP.*d
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　　材料成本差异 Material cost difference Q_.c~I}yV  
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　　自制半成品 Self-manufactured goods WbWW=(N'd  
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　　库存商品 Finished goods # pB:LPEsK  
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　　商品进销差价 Difference between purchase & sales of commodities b]&zDo|8  
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　　委托加工物资 Consigned processiong material ]"g >> N  
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　　委托代销商品 Consignment-out ,wi=!KzX  
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　　受托代销商品 Consignment-in AE4~M`6D  
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　　分期收款发出商品 Goods on instalment sales @H%=%ZwpO  
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　　存货跌价准备 Provision for obsolete stocks ('6g)@=\U  
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　　待摊费用 Prepaid expenses <4e*3WSG  
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　　待处理流动资产损益 Unsettled G/L on current assets nWF4[<t  
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　　待处理固定资产损益 Unsettled G/L on fixed assets k)K-mD``U  
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　　委托贷款-本金 Consignment loan - principle mhLRi\[c )  
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　　委托贷款-利息 Consignment loan - interest RL Zf{Q>  
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　　委托贷款-减值准备 Consignment loan - provision ~y)bYG!G  
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　　固定资产-房屋建筑物 Fixed assets - Buildings g8,?S6\nMz  
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　　固定资产-机器设备 Fixed assets - Plant and machinery >:jM}*dnL  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures 5c]}G.
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　　固定资产-运输设备 Fixed assets - Automobiles x7.QL?qR.  
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　　累计折旧 Accumulated depreciation -
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　　固定资产减值准备 Impairment of fixed assets hj&fQ}X  
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　　工程物资-专用材料 Project material - specific materials V06CCy8n  
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　　工程物资-专用设备 Project material - specific equipment KdT[*-  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment FxCZRo&  
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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 bmOqeUgB  
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　　在建工程 Construction in progress 4^DVW*OiI  
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　　在建工程减值准备 Impairment of construction in progress M{?.hq  
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　　固定资产清理 Disposal of fixed assets 7qe7Fl3  
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　　无形资产-专利权 Intangible assets - patent SY-ez91  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how (CdJ;-@D  
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　　无形资产-商标权 Intangible assets - trademark rights .'|mY$U~]  
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　　无形资产-土地使用权 Intangible assets - land use rights [ X,A'Q  
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　　无形资产-商誉 Intangible assets - goodwill ha*X6R  
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　　无形资产减值准备 Impairment of intangible assets bGv*-; *  
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　　长期待摊费用 Deferred assets s%~L4Wmcq  
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　　未确认融资费用 Unrecognized finance fees w |_GV}#_  
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　　其他长期资产 Other long term assets wGvhB%8K  
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　　递延税款借项 Deferred assets debits NYBe"/}GS  
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