会计常用词汇中英文对照表
一、资产类 Asts
流动资产 Current asts
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 rerves
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 rerves
预付账款 Advance money
应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventor冬奥会观后感
ies
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 大屏嶂森林公园
goods
商品进销差价 Differences between purchasing and lling price
委托加工物资 Work in process - outsourced
委托代销商品 Trust to and ll the goods on a commission basis
受托代销商品 Commissioned and ll the goods on a commission basis
存货跌价准备 Inventory falling price rerves
分期收款发出商品 Collect money and nd out the goods by stages
待摊费用 Deferred and prepaid expens
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 rerves
股权投资减值准备 Stock rights investment depreciation rerves
债权投资减值准备 Bcreditor''s rights investment depreciation rerves
委托贷款 Entrust loans
本金 Principal
利息 Interest
减值准备 Depreciation rerves
固定资产 Fixed asts
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 asts depreciation rerves
房屋、建筑物减值准备 Building/structure depreciation rerves
机器设备减值准备 Machinery equipment depreciation rerves
工程物资 Project goods and material
专用材料 Special-purpo material
专用设备 Special-purpo 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 rerves
固定资产清理 Liquidation of fixed asts
无形资产 Intangible asts
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 Asts depreciation rerves
专利权减值准备 Patent rights depreciation rerves
商标权减值准备 trademark rights depreciation rerves
未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal asts loss or income
待处理财产损溢 Wait deal asts loss or income
待处理流动资产损溢 Wait deal intangible asts loss or income
待处理固定资产损溢 Wait deal fixed asts loss or income
accountant genaral 会计主任
