财务科目中英文对照Word格式文档下载.docx

财务科目中英文对照Word格式文档下载.docx

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100903银行汇票Bankdraft

100904信用卡Creditcard

100905信用证保证金L/CGuaranteedeposits

100906存出投资款Refundabledeposits

1101短期投资Short－terminvestments

110101股票Short－terminvestments－stock

110102债券Short－terminvestments－corporatebonds

110103基金Short－terminvestments－corporatefunds

110110其他Short－terminvestments－other

1102短期投资跌价准备Short－terminvestmentsfallingpricereserves

应收款Accountreceivable

1111应收票据Notereceivable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

1121应收股利Dividendreceivable

1122应收利息Interestreceivable

1131应收账款Accountreceivable

1133其他应收款Othernotesreceivable

1141坏账准备Baddebtreserves

1151预付账款Advancemoney

1161应收补贴款Coverdeficitbystatesubsidiesofreceivable

库存资产Inventories

1201物资采购Suppliespurchasing

1211原材料Rawmaterials

1221包装物Wrappage

1231低值易耗品Low－valueconsumptiongoods

1232材料成本差异Materialscostvariance

1241自制半成品Semi－Finishedgoods

1243库存商品Finishedgoods

1244商品进销差价Differencesbetweenpurchasingandsellingprice

1251委托加工物资Workinprocess－outsourced

1261委托代销商品Trusttoandsellthegoodsonacommissionbasis

1271受托代销商品Commissionedandsellthegoodsonacommissionbasis

1281存货跌价准备Inventoryfallingpricereserves

1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages

1301待摊费用Deferredandprepaidexpenses

长期投资Long－terminvestment

1401长期股权投资Long－terminvestmentonstocks

140101股票投资Investmentonstocks

140102其他股权投资Otherinvestmentonstocks

1402长期债权投资Long－terminvestmentonbonds

140201债券投资Investmentonbonds

140202其他债权投资Otherinvestmentonbonds

1421长期投资减值准备Long－terminvestmentsdepreciationreserves

股权投资减值准备Stockrightsinvestmentdepreciationreserves

债权投资减值准备Bcreditor"

srightsinvestmentdepreciationreserves

1431委托贷款Entrustloans

143101本金Principal

143102利息Interest

143103减值准备Depreciationreserves

1501固定资产Fixedassets

房屋Building

建筑物Structure

机器设备Machineryequipment

运输设备Transportationfacilities

工具器具Instrumentsandimplement

1502累计折旧Accumulateddepreciation

1505固定资产减值准备Fixedassetsdepreciationreserves

房屋、建筑物减值准备Building/structuredepreciationreserves

机器设备减值准备Machineryequipmentdepreciationreserves

1601工程物资Projectgoodsandmaterial

160101专用材料Special－purposematerial

160102专用设备Special－purposeequipment

160103预付大型设备款Prepaymentsforequipment

160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate

1603在建工程Construction－in－process

安装工程Erectionworks

在安装设备Erectingequipment－in－process

技术改造工程Technicalinnovationproject

大修理工程Generaloverhaulproject

1605在建工程减值准备Construction－in－processdepreciationreserves

1701固定资产清理Liquidationoffixedassets

1801无形资产Intangibleassets

专利权Patents

非专利技术Non－Patents

商标权Trademarks,Tradenames

著作权Copyrights

土地使用权Tenure

商誉Goodwill

1805无形资产减值准备IntangibleAssetsdepreciationreserves

专利权减值准备Patentrightsdepreciationreserves

商标权减值准备trademarkrightsdepreciationreserves

1815未确认融资费用Unacknowledgedfinancialcharges

待处理财产损溢Waitdealassetslossorincome

1901长期待摊费用Long－termdeferredandprepaidexpenses

1911待处理财产损溢Waitdealassetslossorincome

191101待处理流动资产损溢Waitdealintangibleassetslossorincome

191102待处理固定资产损溢Waitdealfixedassetslossorincome

二、负债类Liability

短期负债Currentliability

2101短期借款Short－termborrowing

2111应付票据Notespayable

2121应付账款Accountpayable

2131预收账款Depositreceived

2141代销商品款Proxysalegoodsrevenue

2151应付工资A