-
会计类词汇
资产负债表
Balance
sheet
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<
/p>
-
其他股权投资
Long term equity investment - others
长期债券投资
-
债券投资
Long term securities
investment - 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
-<
/p>
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
-<
/p>
机器设备
Fixed assets
- Plant and machinery
固定资产<
/p>
-
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
< br>
Project material - specific
materials
工程物资
-<
/p>
专用设备
Project
material - specific equipment
< br>工程物资
-
预付大型设备款
Project material - prepaid for
equipment
工程物资
-<
/p>
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<
/p>
-
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
应付票据
Notes
payable
应付账款
Trade creditors
预收账款
Advances
from customers
代销商品款
Consignment-in payables
其他应交款
Other
payable to government
其他应付款
Other
creditors
应付股利
Proposed dividends
待转资产价值
Donated
assets
预计负债
Accrued liabilities
应付短期债券
Short-term
debentures payable
其他流动负债
Other
current liabilities
预提费用
Accrued
expenses
应付工资
Payroll payable
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