[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand JqhVD@1{  
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　　银行存款 Cash in bank rMFf8D(Y  
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　　其他货币资金-外埠存款Other monetary assets - cash in other cities ;DWp>jgy  
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　　其他货币资金-银行本票 Other monetary assets - cashier‘s check E;e2{@SX2K  
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　　其他货币资金-银行汇票 Other monetary assets - bank draft RJm8K,3#  
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　　其他货币资金-信用卡 Other monetary assets - credit cards dD2e"OIX  
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　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit @ dU3d\!}  
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　　其他货币资金-存出投资款 Other monetary assets - cash for investment B=xZkc  

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　　短期投资-股票投资 Investments - Short term - stocks v=^)`C6Ma  
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　　短期投资-债券投资 Investments - Short term - bonds /9^0YC;Y*  
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　　短期投资-基金投资 Investments - Short term - funds JS.'v7  
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　　短期投资-其他投资 Investments - Short term - others 5?Ao9Q]@  
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　　短期投资跌价准备 Provision for short-term investment K%@SS8!oy  
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　　长期股权投资-股票投资 Long term equity investment - stocks F?4'>ZW  
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　　长期股权投资-其他股权投资 Long term equity investment - others LOo#  
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　　长期债券投资-债券投资 Long term securities investemnt - bonds mT$tAwzTC{  
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　　长期债券投资-其他债权投资 Long term securities investment - others 25KZe s)  
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　　长期投资减值准备 Provision for long-term investment oW9rl]+  
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　　应收票据 Notes receivable 4vJIO{m  
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　　应收股利 Dividends receivable .Cd$=v6  
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　　应收利息 Interest receivable +N!{(R:"v}  
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　　应收帐款 Trade debtors |pg5m*h  
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　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors O&%T_Zk@@  
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　　预付帐款 Prepayment =jHy6)6w  
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　　应收补贴款 Allowance receivable sZ$ ~a
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　　其他应收款 Other debtors 6g&nnA  
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　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors k9?+9bExXA  
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　　其他流动资产 Other current assets t0(hc7`  
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　　物资采购 Purchase (\ %y)  
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　　原材料 Raw materials :.^rWCL2  
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　　包装物 Packing materials 8h2?Q  
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　　低值易耗品 Low value consumbles "+_0idpF  
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　　材料成本差异 Material cost difference EeJ]> 1  
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　　自制半成品 Self-manufactured goods [V~bo/n  
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　　库存商品 Finished goods jz0\F,s  

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　　商品进销差价 Difference between purchase & sales of commodities 85]UrwlA4  
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　　委托加工物资 Consigned processiong material Rl8-a8j$f.  
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　　委托代销商品 Consignment-out *4E,|IJ  
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　　受托代销商品 Consignment-in N<WFe5  
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　　分期收款发出商品 Goods on instalment sales 6;DPGx  
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　　存货跌价准备 Provision for obsolete stocks ,j<"~"] =  
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　　待摊费用 Prepaid expenses gw^+[}U#  
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　　待处理流动资产损益 Unsettled G/L on current assets p IToy;]  
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　　待处理固定资产损益 Unsettled G/L on fixed assets nm.d.A/]Z  
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　　委托贷款-本金 Consignment loan - principle WBI
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　　委托贷款-利息 Consignment loan - interest ?0X.Ith^.  
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　　委托贷款-减值准备 Consignment loan - provision hpu(MX\  
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　　固定资产-房屋建筑物 Fixed assets - Buildings 'cv/"26#  
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　　固定资产-机器设备 Fixed assets - Plant and machinery O&uOm:/(  
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　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures 511q\w M  
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　　固定资产-运输设备 Fixed assets - Automobiles !/SFEL@_B  
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　　累计折旧 Accumulated depreciation )g9qkQ8q  
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　　固定资产减值准备 Impairment of fixed assets eNX-2S  
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　　工程物资-专用材料 Project material - specific materials ns-x\B?^  
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　　工程物资-专用设备 Project material - specific equipment s#ykD{Z  
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　　工程物资-预付大型设备款 Project material - prepaid for equipment e[n>U@  
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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 "d'@IN  
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　　在建工程 Construction in progress  <_~`)t  
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　　在建工程减值准备 Impairment of construction in progress apXq$wWq{D  
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　　固定资产清理 Disposal of fixed assets Y]PZ| G)  
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　　无形资产-专利权 Intangible assets - patent =0Mmxd&o=M  
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how 7@\iBmr6  
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　　无形资产-商标权 Intangible assets - trademark rights 5o
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　　无形资产-土地使用权 Intangible assets - land use rights P06K0Fxf  
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　　无形资产-商誉 Intangible assets - goodwill 3HD=)
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　　无形资产减值准备 Impairment of intangible assets I/adzLQ  
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　　长期待摊费用 Deferred assets <_5z^@N3$  
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　　未确认融资费用 Unrecognized finance fees M1:m"#=  
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　　其他长期资产 Other long term assets *m2:iChY  
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　　递延税款借项 Deferred assets debits I'"
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