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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 ;,h*s, i  
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  其他货币资金-外埠存款Other monetary assets - cash in other cities q61 rNOw_  
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  其他货币资金-银行本票 Other monetary assets - cashier‘s check #dGg !D  
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  其他货币资金-银行汇票 Other monetary assets - bank draft :6z0Ep"  
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  其他货币资金-信用卡 Other monetary assets - credit cards Vy:ER  
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  其他货币资金-信用证保证金 Other monetary assets - L/C deposit b+M[DwPw  
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  其他货币资金-存出投资款 Other monetary assets - cash for investment CW=-@W7  
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  短期投资-股票投资 Investments - Short term - stocks NwG&uc+Q  
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  短期投资-债券投资 Investments - Short term - bonds ZtEHP`Iin  
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  短期投资-基金投资 Investments - Short term - funds AMYoSc  
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  短期投资-其他投资 Investments - Short term - others #V8='qD  
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  短期投资跌价准备 Provision for short-term investment QLH s 3eM  
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  长期股权投资-股票投资 Long term equity investment - stocks M{7EFTy!y  
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  长期股权投资-其他股权投资 Long term equity investment - others Drlt xI)  
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  长期债券投资-债券投资 Long term securities investemnt - bonds o\Hg2^YY>  
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  长期债券投资-其他债权投资 Long term securities investment - others ZF ;S }1  
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  长期投资减值准备 Provision for long-term investment  aG\m 3r  
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  应收利息 Interest receivable l:HO|Mq  
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  应收帐款 Trade debtors cp?`\P  
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  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors m ]K.0E  
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  应收补贴款 Allowance receivable 1}8e@`G0.]  
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  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fJE ki>1  
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  其他流动资产 Other current assets hkU# lt  
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  原材料 Raw materials RV(}\JU  
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  包装物 Packing materials :{66WSa@Dd  
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  低值易耗品 Low value consumbles )edM@beY_  
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  自制半成品 Self-manufactured goods Z@ws,f^e  
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  商品进销差价 Difference between purchase & sales of commodities 5h> gz  
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  存货跌价准备 Provision for obsolete stocks 9M7P]$^  
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  待处理流动资产损益 Unsettled G/L on current assets ,!Hl@(  
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  待处理固定资产损益 Unsettled G/L on fixed assets &1[5b8H;+  
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  委托贷款-本金 Consignment loan - principle z H \*v'  
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  委托贷款-利息 Consignment loan - interest r=w%"3vb^  
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  委托贷款-减值准备 Consignment loan - provision ZbGyl}8ua  
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  固定资产-房屋建筑物 Fixed assets - Buildings 3Q]MT  
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  固定资产-机器设备 Fixed assets - Plant and machinery =[k9{cVW  
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  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures !.J~`Y'd_  
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  固定资产-运输设备 Fixed assets - Automobiles /d=$,q1  
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  固定资产减值准备 Impairment of fixed assets YW}/C wB  
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  工程物资-专用材料 Project material - specific materials 1=D!C lcb  
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  工程物资-专用设备 Project material - specific equipment evs2dz<eA  
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  工程物资-预付大型设备款 Project material - prepaid for equipment L9kP8&&KK  
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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 } F.1j!71L  
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  在建工程 Construction in progress uJO*aA{K  
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  固定资产清理 Disposal of fixed assets y,x~S\>+  
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  无形资产-专利权 Intangible assets - patent t}tKm  
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  无形资产-非专利技术 Intangible assets - industrial property and know-how 96.Wfx  
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  无形资产-商标权 Intangible assets - trademark rights CL*%06QyE  
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  无形资产-土地使用权 Intangible assets - land use rights ,J^Op   
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  无形资产-商誉 Intangible assets - goodwill FX^E |  
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  长期待摊费用 Deferred assets p\WUk@4  
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  未确认融资费用 Unrecognized finance fees E)P1`X  
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  递延税款借项 Deferred assets debits (`NRF6'&1L  
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