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會計常用英語系會-wenkub

2023-04-18 23:24:30 本頁面
 

【正文】 assets 待處理固定資產損益 Unsettled G/L on fixed assets 委托貸款本金 Consignment loan principle 委托貸款利息 Consignment loan interest 委托貸款減值準備 Consignment loan provision 固定資產房屋建筑物 Fixed assets Buildings 固定資產機器設備 Fixed assets Plant and machinery 固定資產電子設備、器具及家具 Fixed assets Electronic Equipment, furniture and fixtures 固定資產運輸設備 Fixed assets Automobiles 累計折舊 Accumulated depreciation 固定資產減值準備 Impairment of fixed assets 工程物資專用材料 Project material specific materials 工程物資專用設備 Project material specific equipment 工程物資預付大型設備款 Project material prepaid for equipment 工程物資為生產準備的工具及器具 Project material tools and facilities for production 在建工程 Construction in progress 在建工程減值準備 Impairment of construction in progress 固定資產清理 Disposal of fixed assets 無形資產專利權 Intangible assets patent 無形資產非專利技術 Intangible assets industrial property and knowhow 無形資產商標權 Intangible assets trademark rights 無形資產土地使用權 Intangible assets land use rights 無形資產商譽 Intangible assets goodwill 無形資產減值準備 Impairment of intangible assets 長期待攤費用 Deferred assets 未確認融資費用 Unrecognized finance fees 其他長期資產 Other long term assets 遞延稅款借項 Deferred assets debits 應付票據 Notes payable 應付帳款 Trade creditors 預收帳款 Adanvances from customers 代銷商品款 Consignmentin payables 其他應交款 Other payable to government 其他應付款 Other creditors 應付股利 Proposed dividends 待轉資產價值 Donated assets 預計負債 Accrued liabilities 應付短期債券 Shortterm debentures payable 其他流動負債 Other current liabilities 預提費用 Accrued expenses 應付工資 Payroll payable 應付福利費 Welfare payable 短期借款抵押借款 Bank loans Short term pledged 短期借
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