[专业英语]会计科目中英文对照表 [复制链接]

　现金 Cash in hand lFt{:HfX-  
4nXS9RiF2  
　　银行存款 Cash in bank WoR**J?}w  
Q#bo!]H{t  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities D)$k{v#~  
Z'M@DY/fdK  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check a m%{M7":7  
E*"E{E7  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 3ZZI1_j  
 :dc J6  
　　其他货币资金-信用卡 Other monetary assets - credit cards @D{[Hj`<  
TyXOd,% zl  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit U^S:2  
c=E.-  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment o
: DnZN  
du)G)~  
　　短期投资-股票投资 Investments - Short term - stocks v)pWx0l=  
}+3~y'k  
　　短期投资-债券投资 Investments - Short term - bonds YH$`r6\S  
e.h:9`"*  
　　短期投资-基金投资 Investments - Short term - funds
g 0=t9J  
!9Xex?et  
　　短期投资-其他投资 Investments - Short term - others l8li@K  
~<R~Q:T  
　　短期投资跌价准备 Provision for short-term investment : P2;9+v  
(acRYv(  
　　长期股权投资-股票投资 Long term equity investment - stocks D4T+Gk"n  
AG=1TZI"  
　　长期股权投资-其他股权投资 Long term equity investment - others Ds/zl Z  
j KK48S  
　　长期债券投资-债券投资 Long term securities investemnt - bonds  .l'QCW9  
|Q+v6r(<zZ  
　　长期债券投资-其他债权投资 Long term securities investment - others P1jkoJ  
-OAH6U9^  
　　长期投资减值准备 Provision for long-term investment SjU6+|l  
>0$5H]1u  
　　应收票据 Notes receivable pswppC6f  
94/}@<d-=  
　　应收股利 Dividends receivable Dne&YVF9V  
T hB2U(Wf  
　　应收利息 Interest receivable b6VAyTa  
u^9,u/gj  
　　应收帐款 Trade debtors c" HCc]  
?+
_"2XY  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Fv B2y8&W  

h@8  
　　预付帐款 Prepayment 9`b3=&i\  
N/p_6GYMa  
　　应收补贴款 Allowance receivable Rh^$0Q*2  
rkp0ej2-  
　　其他应收款 Other debtors yK;I<8+>_  
fW`F^G1R  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <9vkiEo  
eSf: [^  
　　其他流动资产 Other current assets U)6
JJv  
bSzb! hT`  
　　物资采购 Purchase YN3uhd[2  
?Ci\3)u,P  
　　原材料 Raw materials &kt#p;/p?  
p`0Tpgi  
　　包装物 Packing materials P'';F}NwfX  
F.9|$g*ip  
　　低值易耗品 Low value consumbles 7Q&P4{hi0  
Am FHn  
　　材料成本差异 Material cost difference &aU+6'+QXB  
v%w]Q B  
　　自制半成品 Self-manufactured goods )c_ll;%  
c{0?gt.  
　　库存商品 Finished goods !LA#c'  
lRq!|.C  
　　商品进销差价 Difference between purchase & sales of commodities vJs/ett  
2 r)c?  
　　委托加工物资 Consigned processiong material XafyI*pOX  
3m'6cMQ  
　　委托代销商品 Consignment-out }M@pdE  
}K\_N]#6n  
　　受托代销商品 Consignment-in sh RvwE[  
Z9y:}:j"  
　　分期收款发出商品 Goods on instalment sales A_+WY|#M  
&-9D.'WzP  
　　存货跌价准备 Provision for obsolete stocks Qy%/+9L  
I&9B^fF6  
　　待摊费用 Prepaid expenses TfOZ>uR"g  
 qn .  
　　待处理流动资产损益 Unsettled G/L on current assets 6 s/O\A  
/WMLr5  
　　待处理固定资产损益 Unsettled G/L on fixed assets -K{ID$!p  
0 N(2[s_A  
　　委托贷款-本金 Consignment loan - principle ( KrIMZ  
gkjZX wp  
　　委托贷款-利息 Consignment loan - interest hV%l}6yS&  
{rDZKy^f  
　　委托贷款-减值准备 Consignment loan - provision 8~bPoWP  
JqO( ]*"Hi  
　　固定资产-房屋建筑物 Fixed assets - Buildings 4C$,X!kzF  
R.7"ZG  
　　固定资产-机器设备 Fixed assets - Plant and machinery 0#ph1a<  
gVc[`(@h  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures YZ}gZQ.A0  
l#Tm `br  
　　固定资产-运输设备 Fixed assets - Automobiles f{J7a1 `_  
XN Y(@  
　　累计折旧 Accumulated depreciation 7g$t$cZby,  
+q(D]:@,[  
　　固定资产减值准备 Impairment of fixed assets T &1sfS,  
-p1arA  
　　工程物资-专用材料 Project material - specific materials 2;3q](d   
t t=$:}A  
　　工程物资-专用设备 Project material - specific equipment GZ%RfKyQ  
5D#*lMSP"'  
　　工程物资-预付大型设备款 Project material - prepaid for equipment 5"sF#Y&  
<5.{+!BM  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Kr<O7t0X  
mnePm{  
　　在建工程 Construction in progress TCYnErqk  
]loO5  
　　在建工程减值准备 Impairment of construction in progress _VJb i,V  
cb+!H>+  
　　固定资产清理 Disposal of fixed assets ,/KHKLY7  
{>:2 Ff]O:  
　　无形资产-专利权 Intangible assets - patent 1_'ZbZv4h  
r&qD!l5y  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how `:2C9,Xu  
* PZ=$>r  
　　无形资产-商标权 Intangible assets - trademark rights 5H79) n>  
O;XF'r_  
　　无形资产-土地使用权 Intangible assets - land use rights I|.B-$gH  
|^=`ln!  
　　无形资产-商誉 Intangible assets - goodwill j6\{j#q  
a8N!jQc_m  
　　无形资产减值准备 Impairment of intangible assets FvkKM+?F  
3K'3Xp@A  
　　长期待摊费用 Deferred assets pyNPdEy  
.sLx6J%  
　　未确认融资费用 Unrecognized finance fees 6Hz=VhQrN  
E?;W@MJi  
　　其他长期资产 Other long term assets 6@d( <Z  

\3KCZ  
　　递延税款借项 Deferred assets debits Zd%*,\`S  
T57S!CJ^$5