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會計(jì)專業(yè)術(shù)語中英文對照精選5篇-wenkub

2024-11-04 00 本頁面
 

【正文】 progress and prepayments forequipment1561 未完工程 construction in progress1562 預(yù)付購置設(shè)備款 prepayment for equipment158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment1588 雜項(xiàng)固定資產(chǎn)重估增值 miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment遞耗資產(chǎn) depletable assets161 遞耗資產(chǎn) depletable assets1611 天然資源 natural resources1618 天然資源重估增值 natural resourcesrevaluation increments1619 累積折耗天然資源 accumulated depletionother其它資產(chǎn) other assets181 遞延資產(chǎn) deferred assets1811 債券發(fā)行成本 deferred bond issuance costs1812 長期預(yù)付租金 longterm prepaid rent1813 長期預(yù)付保險(xiǎn)費(fèi) longterm prepaid insurance1814 遞延所得稅資產(chǎn) deferred ine tax assets1815 預(yù)付退休金 prepaid pension cost1818 其它遞延資產(chǎn) other deferred assets182 閑置資產(chǎn) idle assets1821 閑置資產(chǎn) idle assets184 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 longterm notes , accounts and overdue receivables1841 長期應(yīng)收票據(jù) longterm notes receivable1842 長期應(yīng)收帳款 longterm accounts receivable1843 催收帳款 overdue receivables1847 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款關(guān)系人 longterm notes, accounts and overdue receivablesrelated parties1848 其它長期應(yīng)收款項(xiàng) other longterm receivables1849 備抵呆帳長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accountsincremental value from revaluation1859 累積折舊出租資產(chǎn) accumulated depreciationrestricted1888 雜項(xiàng)資產(chǎn)其它 miscellaneous assetsother第三篇:物探專業(yè)術(shù)語中英文對照lunar tide太陰潮 solar tide太陽潮 turbulence湍流spectrum of turbulence湍流譜 turbulent diffusion湍流擴(kuò)散 turbulent dissipation湍流耗散 turbulent exchange湍流交換 turbulent mixing湍流混合 twilight曙暮光 wind shear風(fēng)切變 yield function產(chǎn)額函數(shù) zonal circulation緯向環(huán)流 zonal wind緯向風(fēng) airglow氣輝MST radarMST雷達(dá),對流層、平流層、中層大氣探測雷達(dá)。s capital減:已歸還投資 Less:Returned investment實(shí)收資本(或股本)凈額 Registered capitalnet book value資本公積 Capital surplus減:庫存股 Treasury stock專項(xiàng)儲備 Special reserve盈余公積 Surplus reserve其中:法定公積金 Including:Statutory accumulation reserve任意公積金 Discretionary accumulation儲備基金 Reserved funds企業(yè)發(fā)展基金 Enterprise expension funds利潤歸還投資 Profits capitalised on retum of investments一般風(fēng)險(xiǎn)準(zhǔn)備 Provision for normal risks未分配利潤 Undistributed profits外幣報(bào)表折算差額 Exchange differences on translating foreign operations歸屬于母公司所有者權(quán)益合計(jì) Total owners39。S)/SHAREHOLDERS39。第一篇:會計(jì)專業(yè)術(shù)語中英文對照流動資產(chǎn): CURRENT ASSETS:貨幣資金 Cash結(jié)算備付金 Provision of settlement fund拆出資金 Funds lent交易性金融資產(chǎn) Financial assets held for trading應(yīng)收票據(jù) Notes receivable應(yīng)收賬款 Accounts receivable預(yù)付款項(xiàng) Advances to suppliers應(yīng)收保費(fèi) Insurance premiums receivable應(yīng)收分保賬款 Cession premiums receivable應(yīng)收分保合同準(zhǔn)備金 Provision of cession receivable應(yīng)收利息 Interests receivable其他應(yīng)收款 Other receivable買入返售金融資產(chǎn) Recoursable financial assets acquired存貨 Inventories其中:原材料 Raw material庫存商品 Stock goods一年內(nèi)到期的非流動資產(chǎn) Noncurrent assets maturing within one year其他流動資產(chǎn) Other current assets流動資產(chǎn)合計(jì) TOTAL CURRENT ASSETS非流動資產(chǎn):NONCURRENT ASSETS發(fā)放貸款及墊款 Loans and payments on behalf可供出售金融資產(chǎn) Availableforsale financial assets持有至到期投資 Heldtomaturity investments長期應(yīng)收款 Longterm receivables長期股權(quán)投資 Longterm equity investments投資性房地產(chǎn) Investment real estates固定資產(chǎn)原價(jià) Fixed assets original cost減:累計(jì)折舊 Less:Accumulated depreciation固定資產(chǎn)凈值 Fixed assetsnet value減:固定資產(chǎn)減值準(zhǔn)備 Less:Fixed assets impairment provision固定資產(chǎn)凈額 Fixed assetsnet book value在建工程 Construction in progress工程物資 Construction supplies固定資產(chǎn)清理 Fixed assets pending disposal生產(chǎn)性生物資產(chǎn) Bearer biological assets油氣資產(chǎn) Oil and natural gas assets無形資產(chǎn) Intangibel assets開發(fā)支出 Research and development costs商譽(yù) Goodwill長期待攤費(fèi)用 Longterm deferred expenses遞延所得稅資產(chǎn) Deferred tax assets其他非流動資產(chǎn) Other noncurrent assets其中:特準(zhǔn)儲備物資 Physical assets reserve specifically authorized非流動資產(chǎn)合計(jì) TOTAL NONCURRENT ASSETS流動負(fù)債:CURRENT LIABILITIES:短期借款 Shortterm borrowings向中央銀行借款 Borrowings from central bank吸收存款及同業(yè)存放 Deposits from customers and interbank拆入資金 Deposit funds交易性金融負(fù)債 Financial assets held for liabilities應(yīng)付票據(jù) Notes payable應(yīng)付賬款 Accounts payable預(yù)收款項(xiàng) Advances from customers賣出回購金融資產(chǎn)款 Funds from sales of financial assets with repurchasement agreement應(yīng)付手續(xù)費(fèi)及傭金 Handling charges and missions payable應(yīng)付職工薪酬 Employee benefits payable其中:應(yīng)付工資 Including:Accrued payroll應(yīng)付福利費(fèi) Welfare benefits payable其中:職工獎勵及福利基金 Including:Staff and workers39。 EQUITY實(shí)收資本(股本)Registered capital國家資本 National capital集體資本 Collective capital法人資本 Legal person39。 equity belongs to parent pany少數(shù)股東權(quán)益 Minority interest所有者權(quán)益合計(jì) TOTAL OWNERS39。aeronomy高空大氣學(xué) deviative absorption偏移吸收 nondeviative absorption非偏移吸收 aftereffect of [magnetic] storm磁暴后效 Chapman layer查普曼層 Appleton anomaly阿普爾頓異常 equatorial anomaly赤道異常 winter anomaly冬季異常 magnetoionic theory磁離子理論 buoyancy frequency浮力頻率 DregionE區(qū) FregionF區(qū) F1 layerF1層 F1 ledgeF1緣 F2 layerF2層Chapman production function查普曼生成函數(shù) Cowling conductivity柯林電導(dǎo)率 Pedersen conductivity彼得森電導(dǎo)率 Hall conductivity霍爾電導(dǎo)率 direct conductivity直接電導(dǎo)率cosmic radio noise宇宙射電噪聲 riometer宇宙噪聲吸收儀 critical frequency臨界頻率dissociative rebination離解性復(fù)合 dynamo region發(fā)電機(jī)區(qū) evanescent wave消散波 fade衰落fadeout, blackout[短波通訊]中斷 ordinary wave尋常波 extraordinary wave非尋常波 Faraday rotation法拉第旋轉(zhuǎn)fieldaligned irregularity場向不規(guī)則結(jié)構(gòu) Harang discontinuity哈朗間斷 impedance probe阻抗探針incoherent scattering radar非相干散射雷達(dá) ionospheric storm電離層暴 ionosonde電離層測高儀 virtual height虛高 true height真高 digisonde數(shù)字式測高儀 ionogram電離圖polar cap absorption, PCA極蓋吸收sudden ionospheric disturbance, SID突發(fā)電離層騷擾spread F擴(kuò)展 F sporadic E散見 E 層 topside sounder頂視探測儀 bottomside sounder底視探測儀travelling ionospheric disturbance, TID電離層行擾 short wave fadeout, SWF短波突然衰落 sudden frequency deviation, SFD[短波]頻率急偏 sudden phase anomaly, SPA突發(fā)相位異常 characteristic wave特征波 crossmodulation交叉調(diào)制total electron content, TEC電子總含量 ambipolar diffusion雙極擴(kuò)散 eclipse effect[日]食效應(yīng) skip distance跳距outer space外層空間interplanetary space行星際空間 interstellar space[恒]星際空間 deep space深空solarterrestrial space日地空間 solarterrestrial physics日地物理學(xué) onehop propagation一跳傳播 quasitransverse propagation準(zhǔn)橫傳播 quasilongitudinal propagation準(zhǔn)縱傳播 maximum usable frequency, MUF最大可用頻率geomagnetism地磁[學(xué)] main field主磁場
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