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会计科目中英文对照表

2017-09-22 04:45其他行业 浏览:
  现金 Cash in hand

  银行存款 Cash in bank

  其他货币资金-外埠存款Other monetary assets - cash in other cities

  其他货币资金-银行本票 Other monetary assets - cashier‘s check

  其他货币资金-银行汇票 Other monetary assets - bank draft

  其他货币资金-信用卡 Other monetary assets - credit cards

  其他货币资金-信用证保证金 Other monetary assets - L/C deposit

  其他货币资金-存出投资款 Other monetary assets - cash for investment

  短期投资-股票投资 Investments - Short term - stocks

  短期投资-债券投资 Investments - Short term - bonds

  短期投资-基金投资 Investments - Short term - funds

  短期投资-其他投资 Investments - Short term - others

  短期投资跌价准备 Provision for short-term investment

  长期股权投资-股票投资 Long term equity investment - stocks

  长期股权投资-其他股权投资 Long term equity investment - others

  长期债券投资-债券投资 Long term securities investemnt - bonds

  长期债券投资-其他债权投资 Long term securities investment - others

  长期投资减值准备 Provision for long-term investment

  应收票据 Notes receivable

  应收股利 Dividends receivable

  应收利息 Interest receivable

  应收帐款 Trade debtors

  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors

  预付帐款 Prepayment

  应收补贴款 Allowance receivable

  其他应收款 Other debtors

  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors

  其他流动资产 Other current assets

  物资采购 Purchase

  原材料 Raw materials

  包装物 Packing materials

  低值易耗品 Low value consumbles

  材料成本差异 Material cost difference

  自制半成品 Self-manufactured goods

  库存商品 Finished goods

  商品进销差价 Difference between purchase & sales of commodities

  委托加工物资 Consigned processiong material

  委托代销商品 Consignment-out

  受托代销商品 Consignment-in

  分期收款发出商品 Goods on instalment sales

  存货跌价准备 Provision for obsolete stocks

  待摊费用 Prepaid expenses

  待处理流动资产损益 Unsettled G/L on current assets

  待处理固定资产损益 Unsettled G/L on fixed assets

  委托贷款-本金 Consignment loan - principle

  委托贷款-利息 Consignment loan - interest

  委托贷款-减值准备 Consignment loan - provision

  固定资产-房屋建筑物 Fixed assets - Buildings

  固定资产-机器设备 Fixed assets - Plant and machinery

  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

  固定资产-运输设备 Fixed assets - Automobiles

  累计折旧 Accumulated depreciation

  固定资产减值准备 Impairment of fixed assets

  工程物资-专用材料 Project material - specific materials

  工程物资-专用设备 Project material - specific equipment

  工程物资-预付大型设备款 Project material - prepaid for equipment

  工程物资-为生产准备的工具及器具 Project material - tools and facilities for production

  在建工程 Construction in progress

  在建工程减值准备 Impairment of construction in progress

  固定资产清理 Disposal of fixed assets

  无形资产-专利权 Intangible assets - patent

  无形资产-非专利技术 Intangible assets - industrial property and know-how

  无形资产-商标权 Intangible assets - trademark rights

  无形资产-土地使用权 Intangible assets - land use rights

  无形资产-商誉 Intangible assets - goodwill

  无形资产减值准备 Impairment of intangible assets

  长期待摊费用 Deferred assets

  未确认融资费用 Unrecognized finance fees

  其他长期资产 Other long term assets

  递延税款借项 Deferred assets debits

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