中國(guó)會(huì)計(jì)科目的中英文對(duì)照

1、中國(guó)會(huì)計(jì)科目的中英文對(duì)照一、資產(chǎn)類Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashcashequivalents現(xiàn)金Cash銀行存款Cashinbank其他貨幣資金Othercashcashequivalents外埠存款OthercityCashinbank銀行本票Cashierscheque銀行匯票Bankdraft信用卡Creditcard信用證保證金LCGuaranteedeposits存出投資款Refundable

2、deposits短期投資Shtterminvestments股票Shtterminvestmentsstock債券Shtterminvestmentscpatebonds基金Shtterminvestmentscpatefunds其他Shtterminvestmentsother短期投資跌價(jià)準(zhǔn)備Shtterminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceiv

3、able銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Othernotesreceivable債權(quán)投資減值準(zhǔn)備Bcreditsrightsinvestmentdepreciationreserves委托貸款Entrustloans本金Principal利息Inte

4、rest減值準(zhǔn)備Depreciationreserves固定資產(chǎn)Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備Machineryequipment運(yùn)輸設(shè)備Transptationfacilities工具器具Instrumentsimplement累計(jì)折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Buildin

5、gstructuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves工程物資Projectgoodsmaterial專用材料Specialpurposematerial專用設(shè)備Specialpurposeequipment預(yù)付大型設(shè)備款Prepaymentsfequipment為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsimplem

6、entffabricate在建工程Constructioninprocess安裝工程Erectionwks在安裝設(shè)備Erectingequipmentinprocess技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程減值準(zhǔn)備Constructioninprocessdepreciationreserves固定資產(chǎn)清理Liquidationoffixedasse