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中国会计科目中英文对照_翻译学习 Refresher_西安翻译公司-西安天风翻译咨询有限公司-专业法律翻译公司-权威英语翻译公司
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中国会计科目中英文对照
发布时间:2010/1/26  阅读次数:18822  字体大小: 【】 【】【
中国会计科目中英文对照
一、资产类 Assets
  流动资产 Current assets
  货币资金 Cash and cash equivalents
  现金 Cash
  银行存款 Cash in bank
  其他货币资金 Other cash and cash equivalents
  外埠存款 Other city Cash in bank
  银行本票 Cashier's cheque
  银行汇票 Bank draft
  信用卡 Credit card
  信用证保证金 L/C Guarantee deposits
  存出投资款 Refundable deposits
  短期投资 Short-term investments
  股票 Short-term investments - stock
  债券 Short-term investments - corporate bonds
  基金 Short-term investments - corporate funds
  其他 Short-term investments - other
  短期投资跌价准备 Short-term investments falling price reserves
  应收款 Account receivable
  应收票据 Note receivable
  银行承兑汇票 Bank acceptance
  商业承兑汇票 Trade acceptance
  应收股利 Dividend receivable
  应收利息 Interest receivable
  应收账款 Account receivable
  其他应收款 Other notes receivable
  坏账准备 Bad debt reserves
  预付账款 Advance money
  应收补贴款 Cover deficit by state subsidies of receivable
  库存资产 Inventories
  物资采购 Supplies purchasing
  原材料 Raw materials
  包装物 Wrappage
  低值易耗品 Low-value consumption goods
  材料成本差异 Materials cost variance
  自制半成品 Semi-Finished goods
  库存商品 Finished goods
  商品进销差价 Differences between purchasing and selling price
  委托加工物资 Work in process - outsourced
  委托代销商品 Trust to and sell the goods on a commission basis
  受托代销商品 Commissioned and sell the goods on a commission basis
  存货跌价准备 Inventory falling price reserves
  分期收款发出商品 Collect money and send out the goods by stages
  待摊费用 Deferred and prepaid expenses
  长期投资 Long-term investment
  长期股权投资 Long-term investment on stocks
  股票投资 Investment on stocks
  其他股权投资 Other investment on stocks
  长期债权投资 Long-term investment on bonds
  债券投资 Investment on bonds
  其他债权投资 Other investment on bonds
  
坏账准备 Bad debt reserves
  预付账款 Advance money
  应收补贴款 Cover deficit by state subsidies of receivable
  库存资产 Inventories
  物资采购 Supplies purchasing
  原材料 Raw materials
  包装物 Wrappage
  低值易耗品 Low-value consumption goods
  材料成本差异 Materials cost variance
  自制半成品 Semi-Finished goods
  库存商品 Finished goods
  商品进销差价 Differences between purchasing and selling price
  委托加工物资 Work in process - outsourced
  委托代销商品 Trust to and sell the goods on a commission basis
  受托代销商品 Commissioned and sell the goods on a commission basis
  存货跌价准备 Inventory falling price reserves
  分期收款发出商品 Collect money and send out the goods by stages
  待摊费用 Deferred and prepaid expenses
  长期投资 Long-term investment
  长期股权投资 Long-term investment on stocks
  股票投资 Investment on stocks
  其他股权投资 Other investment on stocks
  长期债权投资 Long-term investment on bonds
  债券投资 Investment on bonds
  其他债权投资 Other investment on bonds
  长期投资减值准备 Long-term investments depreciation reserves
  股权投资减值准备 Stock rights investment depreciation reserves
  债权投资减值准备creditor's rights investment depreciation reserves
  委托贷款 Entrust loans
  本金 Principal
  利息 Interest
  减值准备 Depreciation reserves
  固定资产 Fixed assets
  房屋 Building
  建筑物 Structure
机器设备 Machinery equipment
  运输设备 Transportation facilities
  工具器具 Instruments and implement
  累计折旧 Accumulated depreciation
  固定资产减值准备 Fixed assets depreciation reserves
  房屋、建筑物减值准备 Building/structure depreciation reserves
  机器设备减值准备 Machinery equipment depreciation reserves
  工程物资 Project goods and material
  专用材料 Special-purpose material
  专用设备 Special-purpose equipment
  预付大型设备款 Prepayments for equipment
  为生产准备的工具及器具 Preparative instruments and implement for fabricate
  在建工程 Construction-in-process
  安装工程 Erection works
  在安装设备 Erecting equipment-in-process
  技术改造工程 Technical innovation project
  大修理工程 General overhaul project
  在建工程减值准备 Construction-in-process depreciation reserves
  固定资产清理 Liquidation of fixed assets
  无形资产 Intangible assets
  专利权 Patents
  非专利技术 Non-Patents
  商标权 Trademarks, Trade names
  著作权 Copyrights
  土地使用权 Tenure
  商誉 Goodwill
  无形资产减值准备 Intangible Assets depreciation reserves
  专利权减值准备 Patent rights depreciation reserves
  商标权减值准备 trademark rights depreciation reserves
  未确认融资费用 Unacknowledged financial charges
  待处理财产损溢 Wait deal assets loss or income
  长期待摊费用 Long-term deferred and prepaid expenses
  待处理财产损溢 Wait deal assets loss or income
  待处理流动资产损溢 Wait deal intangible assets loss or income
  待处理固定资产损溢 Wait deal fixed assets loss or income
  
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