會(huì)計(jì)科目中英對(duì)照大全-在線瀏覽
2025-07-16 22:24本頁(yè)面
【正文】 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Advance money1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫(kù)存資產(chǎn) Inventories1201 物資采購(gòu) Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrappage 1231 低值易耗品 Lowvalue consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 SemiFinished goods1243 庫(kù)存商品 Finished goods1244 商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price1251 委托加工物資 Work in process outsourced1261 委托代銷(xiāo)商品 Trust to and sell the goods on a mission basis1271 受托代銷(xiāo)商品 Commissioned and sell the goods on a mission basis1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stages1301 待攤費(fèi)用 Deferred and prepaid expenses長(zhǎng)期投資 Longterm investment 1401 長(zhǎng)期股權(quán)投資 Longterm investment on stocks180。140102 其他股權(quán)投資 Other investment on stocks1402 長(zhǎng)期債權(quán)投資 Longterm investment on bonds 180。140202 其他債權(quán)投資 Other investment on bonds1421 長(zhǎng)期投資減值準(zhǔn)備 Longterm investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor180。143101 本金 Principal 180。143103 減值準(zhǔn)備 Depreciation reserves1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement1502 累計(jì)折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves1601 工程物資 Project goods and material180。160102 專(zhuān)用設(shè)備 Specialpurpose equipment 180。160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Constructioninprocess 安裝工程 Erection works 在安裝設(shè)備 Erecting equipmentinprocess技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準(zhǔn)備 Constructioninprocess depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無(wú)形資產(chǎn) Intangible assets 專(zhuān)利權(quán) Patents 非專(zhuān)利技術(shù) NonPatents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure商譽(yù) Goodwill 1805 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專(zhuān)利權(quán)減值準(zhǔn)備 Patent rights depreci
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