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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 c2/R]%`)9  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities (~7 m"?  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check 6L8tz 8  
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  其他货币资金-银行汇票 Other monetary assets - bank draft Wj4^W<IO  
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  其他货币资金-信用卡 Other monetary assets - credit cards " y~muE:.  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit [W9e>Nsp0  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment Db#W/8 a8k  
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  短期投资-股票投资 Investments - Short term - stocks %oh`EGmVP  
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  短期投资-债券投资 Investments - Short term - bonds x&R9${e%  
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  短期投资-基金投资 Investments - Short term - funds '9-axIj70  
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  短期投资-其他投资 Investments - Short term - others \!UF|mD^tG  
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  短期投资跌价准备 Provision for short-term investment HPt Tv}l  
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  长期股权投资-股票投资 Long term equity investment - stocks vo(g0Au)  
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  长期股权投资-其他股权投资 Long term equity investment - others ~aJW"\{  
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  长期债券投资-债券投资 Long term securities investemnt - bonds smfG, TI  
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  长期债券投资-其他债权投资 Long term securities investment - others {PODisl>\D  
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  长期投资减值准备 Provision for long-term investment YN,y0t/cQ  
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  应收票据 Notes receivable $` Z>Lm*  
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  应收股利 Dividends receivable <XQN;{xSa  
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  应收利息 Interest receivable ; x:k-s2-  
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  应收帐款 Trade debtors I.^X 2  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors BIxV|\k  
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  预付帐款 Prepayment (NH8AS<  
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  应收补贴款 Allowance receivable P0%N Q1bn  
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  其他应收款 Other debtors <|{L[  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors NuC-qG#  
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  其他流动资产 Other current assets |av*!i5Q  
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  物资采购 Purchase L;/9L[s,  
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  原材料 Raw materials $|4cJ#;^L  
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  包装物 Packing materials 5;IT64&]  
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  低值易耗品 Low value consumbles oM6j>&$b  
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  材料成本差异 Material cost difference E% <w5d.lq  
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  自制半成品 Self-manufactured goods $ q%mu  
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  库存商品 Finished goods <RhOjZgyZ  
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  商品进销差价 Difference between purchase & sales of commodities =WIE>*3[  
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  委托加工物资 Consigned processiong material >vUB%OLyP  
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  委托代销商品 Consignment-out *:a'GC%/  
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  受托代销商品 Consignment-in /_]ltXD  
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  分期收款发出商品 Goods on instalment sales 6ayy[5tW  
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  存货跌价准备 Provision for obsolete stocks "gFxfWIA  
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  待摊费用 Prepaid expenses  ):e+dt  
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  待处理流动资产损益 Unsettled G/L on current assets 7$!yfMttu  
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  待处理固定资产损益 Unsettled G/L on fixed assets $j57LY|r  
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  委托贷款-本金 Consignment loan - principle ]JH64~a  
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  委托贷款-利息 Consignment loan - interest w#oGX  
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  委托贷款-减值准备 Consignment loan - provision +}P%HH]E/p  
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  固定资产-房屋建筑物 Fixed assets - Buildings KacR?Al  
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  固定资产-机器设备 Fixed assets - Plant and machinery _}D%iJg#  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures WP}ixcq#  
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  固定资产-运输设备 Fixed assets - Automobiles u^Vh .g]  
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  累计折旧 Accumulated depreciation R,%_deV\(  
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  固定资产减值准备 Impairment of fixed assets 9z:K1   
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  工程物资-专用材料 Project material - specific materials 3?Lgtkb8  
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  工程物资-专用设备 Project material - specific equipment X/l;s  
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  工程物资-预付大型设备款 Project material - prepaid for equipment </= CZy5w  
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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 KF_?'X0=  
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  在建工程 Construction in progress PY?8 [A+  
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  在建工程减值准备 Impairment of construction in progress BWh }^3?l  
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  固定资产清理 Disposal of fixed assets Ry&q1j  
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  无形资产-专利权 Intangible assets - patent l;OYUq~F  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how Z&Ue|Z4Qt  
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  无形资产-商标权 Intangible assets - trademark rights _-O cc=Z  
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  无形资产-土地使用权 Intangible assets - land use rights L;S}s, 2x  
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  无形资产-商誉 Intangible assets - goodwill k^%2_ H  
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  无形资产减值准备 Impairment of intangible assets vg)Z]F=t(  
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  长期待摊费用 Deferred assets " !-Kd'V  
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  未确认融资费用 Unrecognized finance fees eCWPhB 6l  
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  其他长期资产 Other long term assets 'Dath>Y=  
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  递延税款借项 Deferred assets debits ]!Ou e_-;  
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