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标题:会计科目中英文对照---资产类

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admin 发表于:2013/3/5 11:50:00
      词汇           资产assets
 
  词汇    流动资产current assets
 
  词汇         现金及约当现金cash and cash equivalents
 
  词汇       库存现金cash on hand
 
  词汇       零用金/周转金petty cash/revolving funds
 
  词汇       银行存款cash in banks
 
  词汇       在途现金cash in transit
 
  词汇       约当现金cash equivalents
 
  词汇       其它现金及约当现金other cash and cash equivalents
 
  词汇         短期投资short-term investment
 
  词汇       短期投资 -股票short-term investments - stock
 
  词汇       短期投资 -短期票券  short-term investments - short-term notes and bills
 
  词汇       短期投资 -政府债券  short-term investments - government bonds
 
  词汇      短期投资 -受益凭证  short-term investments - beneficiary certificates
 
  词汇       短期投资 -公司债  short-term investments - corporate bonds
 
  词汇       短期投资 -其它short-term investments - other
 
  词汇       备抵短期投资跌价损失allowance for reduction of short-term investment to market
 
  词汇         应收票据notes receivable
 
  词汇       应收票据notes receivable
 
  词汇      应收票据贴现  discounted notes receivable
 
  词汇       应收票据 -关系人  notes receivable - related parties
 
  词汇       其它应收票据  other notes receivable
 
  词汇      备抵呆帐 -应收票据  allowance for uncollec- tible accounts- notes receivable
 
  词汇        应收帐款accounts receivable
 
  词汇      应收帐款  accounts receivable
 
  词汇      应收分期帐款  installment accounts receivable
 
  词汇      应收帐款 -关系人  accounts receivable - related parties
 
  词汇      备抵呆帐 -应收帐款  allowance for uncollec- tible accounts - accounts receivable
 
  词汇       其它应收款other receivables
 
  词汇      应收出售远汇款  forward exchange contract receivable
 
  词汇      应收远汇款 -外币  forward exchange contract receivable - foreign currencies
 
  词汇      买卖远汇折价  discount on forward ex-change contract
 
  词汇      应收收益  earned revenue receivable
 
  词汇      应收退税款  income tax refund receivable
 
  词汇      其它应收款 - 关系人  other receivables - related parties
 
  词汇      其它应收款 - 其它  other receivables - other
 
  词汇      备抵呆帐 - 其它应收款  allowance for uncollec- tible accounts - other receivables
 
  词汇     存货inventories
 
  词汇       商品存货  merchandise inventory
 
  词汇       寄销商品consigned goods
 
  词汇       在途商品goods in transit
 
  词汇       备抵存货跌价损失  allowance for reduction of inventory to market
 
  词汇       制成品  finished goods
 
  词汇       寄销制成品  consigned finished goods
 
  词汇       副产品  by-products
 
  词汇       在制品  work in process
 
  词汇       委外加工  work in process - outsourced
 
  词汇       原料  raw materials
 
  词汇       物料  supplies
 
  词汇       在途原物料  materials and supplies in transit
 
  词汇       备抵存货跌价损失  allowance for reduction of inventory to market
 
  词汇        预付费用prepaid expenses
 
  词汇      预付薪资prepaid payroll
 
  词汇      预付租金prepaid rents
 
  词汇      预付保险费  prepaid insurance
 
  词汇     用品盘存  office supplies
 
  词汇      预付所得税prepaid income tax
 
  词汇      其它预付费用other prepaid expenses
 
  词汇        预付款项prepayments
 
  词汇      预付货款prepayment for purchases
 
  词汇      其它预付款项  other prepayments
 
  词汇 其它流动资产other current assets
 
  词汇       进项税额  VAT paid ( or input tax)
 
  词汇       留抵税额  excess VAT paid (or overpaid VAT)
 
  词汇       暂付款  temporary payments
 
  词汇       代付款  payment on behalf of others
 
  词汇      员工借支advances to employees
 
  词汇       存出保证金  refundable deposits
 
  词汇     受限制存款certificate of deposit-restricted
 
  词汇      递延所得税资产  deferred income tax assets
 
  词汇      递延兑换损失  deferred foreign exchange losses
 
  词汇      业主(股东)往来  owners(stockholders) current account
 
  词汇      同业往来current account with others
 
  词汇      其它流动资产-其它  other current assets - other
 
  词汇         基金及长期投资funds and long-term investments
 
  词汇        基金funds
 
  词汇     偿债基金  redemption fund (or sinking fund)
 
  词汇      改良及扩充基金fund for improvement and expansion
 
  词汇      意外损失准备基金  contingency fund
 
  词汇      退休基金  pension fund
 
  词汇      其它基金  other funds
 
  词汇      长期投资long-term investments
 
  词汇      长期股权投资long-term equity investments
 
  词汇      长期债券投资  long-term bond investments
 
  词汇      长期不动产投资  long-term real estate in-vestments
 
  词汇     人寿保险现金解约价值  cash surrender value of life insurance
 
  词汇     其它长期投资  other long-term investments
 
  词汇     备抵长期投资跌价损失  allowance for excess of cost over market value of long-term investments
 
  词汇~ 词汇  固定资产property , plant, and equipment
 
  词汇       土地land
 
  词汇     土地  land
 
  词汇     土地-重估增值land - revaluation increments
 
  词汇       土地改良物land improvements
 
  词汇      土地改良物  land improvements
 
  词汇     土地改良物 -重估增值  land improvements - revaluation increments
 
  词汇     累积折旧 -土地改良物  accumulated depreciation - land improvements
 
  词汇        房屋及建物buildings
 
  词汇      房屋及建物buildings
 
  词汇     房屋及建物 -重估增值  buildings -revaluation increments
 
  词汇      累积折旧 -房屋及建物  accumulated depreciation - buildings
 
  词汇~词汇 机(器)具及设备machinery and equipment
 
  词汇      机(器)具  machinery
 
  词汇      机(器)具 -重估增值  machinery - revaluation increments
 
  词汇      累积折旧 -机(器)具  accumulated depreciation - machinery
 
  词汇      租赁资产leased assets
 
  词汇     租赁资产  leased assets
 
  词汇     累积折旧 -租赁资产  accumulated depreciation - leased assets
 
  词汇       租赁权益改良leasehold improvements
 
  词汇      租赁权益改良  leasehold improvements
 
  词汇      累积折旧- 租赁权益改良  accumulated depreciation - leasehold improvements
 
  词汇        未完工程及预付购置设备款construction in progress and prepayments for equipment
 
  词汇      未完工程  construction in progress
 
  词汇      预付购置设备款prepayment for equipment
 
  词汇       杂项固定资产miscellaneous property, plant, and equipment
 
  词汇     杂项固定资产miscellaneous property, plant, and equipment
 
  词汇     杂项固定资产-重估增值  miscellaneous property, plant, and equipment - revaluation increments
 
  词汇      累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment
 
  词汇         递耗资产depletable assets
 
  词汇       递耗资产depletable assets
 
  词汇     天然资源natural resources
 
  词汇     天然资源 -重估增值natural resources -revaluation increments
 
  词汇     累积折耗 -天然资源  accumulated depletion - natural resources
 
  词汇         无形资产intangible assets
 
  词汇       商标权trademarks
 
  词汇     商标权  trademarks
 
  词汇       专利权patents
 
  词汇     专利权patents
 
  词汇       特许权franchise
 
  词汇    特许权  franchise
 
  词汇       着作权copyright
 
  词汇    着作权  copyright
 
  词汇       计算机软件computer software
  
  词汇     计算机软件  computer software cost
 
  词汇    商誉goodwill
 
  词汇     开办费organization costs
 
  词汇    其它无形资产other intangibles
 
  词汇    递延退休金成本  deferred pension costs
 
  词汇    租赁权益改良  leasehold improvements
 
  词汇    其它无形资产-其它  other intangible assets - other
 
  词汇    其它资产other assets
 
  词汇    递延资产deferred assets
 
  词汇     债券发行成本deferred bond issuance costs
 
  词汇    长期预付租金long-term prepaid rent
 
  词汇   长期预付保险费long-term prepaid insurance
 
  词汇     递延所得税资产deferred income tax assets
 
  词汇     预付退休金  prepaid pension cost
 
  词汇   其它递延资产other deferred assets
 
  词汇    闲置资产idle assets
 
  词汇    长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables
 
  词汇    长期应收票据  long-term notes receivable
 
  词汇     长期应收帐款long-term accounts receivable
 
  词汇 催收帐款  overdue receivables
 
  词汇  长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties
 
  词汇 其它长期应收款项other long-term receivables
 
  词汇  备抵呆帐-长期应收票据及款项与催收帐款  allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
 
  词汇 出租资产assets leased to others
 
  词汇 出租资产  assets leased to others
 
  词汇 出租资产 -重估增值  assets leased to others - incremental value from revaluation
 
  词汇 累积折旧 -出租资产  accumulated depreciation - assets leased to others
 
  词汇 存出保证金refundable deposit
 
  词汇 存出保证金  refundable deposits
 
  词汇 杂项资产     miscellaneous assets
 
  词汇 受限制存款  certificate of deposit - restricted
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