灵巧会计科目英文版

2021年1月22日发(作者：见方)
精品

银行承兑汇票

Bank acceptance
资产类

Assets
流动资产

Current assets
货币资金

Cash and cash equivalents
现金

Cash
银行存款

Cash in bank
其他货币资金

Other cash and cash
equivalents
外埠存款

Other city Cash in bank
银行本票

Cashier''s cheque
银行汇票

Bank draft
信用卡

Credit card
信用证保证金

L/C Guarantee deposits
存出投资款

Refundable deposits
短期投资

Short-term investments
股票

Short- term investments - stock
债券

Short-term investments - corporate
bonds
基金

Short-term investments - corporate
funds
其他

Short-term investments - other
短期投资跌价准备

Short-term
investments falling price reserves
应收款

Account receivable
应收票据

Note receivable
商业承兑汇票

Trade acceptance
应收股利

Dividend receivable
应收利息

Interest receivable
应收账款

Account receivable
其他应收款

Other notes receivable
坏账准备

Bad debt reserves
预付账款

Advance money
应收补贴款

Cover deficit by state
subsidies of receivable
库存资产

Inventories
物资采购

Supplies purchasing
原材料

Raw materials
包装物

Wrappage
低值易耗品

Low- value consumption
goods
材料成本差异

Materials cost variance
自制半成品

Semi-Finished goods
库存商品

Finished goods
商品进销差价

Differences between
purchasing and selling price
委托加工物资

Work in process -
outsourced
委托代销商品

Trust to and sell the goods
on a commission basis
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精品

受托代销商品

Commissioned and sell the
goods on a commission basis
存货跌价准备

Inventory falling price
reserves
分期收款发出商品

Collect money and
send out the goods by stages
待摊费用

Deferred and prepaid expenses
长期投资

Long-term investment
长期股权投资

Long-term investment on
stocks
股票投资

Investment on stocks
其他股权投资

Other investment on
stocks
长期债权投资

Long-term investment on
bonds
债券投资

Investment on bonds
其他债权投资

Other investment on
bonds
长期投资减值准备

Long-term
investments depreciation reserves
股权投资减值准备

Stock rights
investment depreciation reserves
债权投资减值准备

Bcreditor''s rights
investment depreciation reserves
委托贷款

Entrust loans
本金

Principal
利息

Interest
减值准备

Depreciation reserves
固定资产

Fixed assets
房屋

Building
建筑物

Structure
机器设备

Machinery equipment
运输设备

Transportation facilities
工具器具

Instruments and implement
累计折旧

Accumulated depreciation
固定资产减值准备

Fixed assets
depreciation reserves
房屋、建筑物减值准备

Building/structure
depreciation reserves
机器设备减值准备

Machinery equipment
depreciation reserves
工程物资

Project goods and material
专用材料

Special-purpose material
专用设备

Special-purpose equipment
预付大型设备款

Prepayments for
equipment
为生产准备的工具及器具

Preparative
instruments and implement for fabricate
在建工程

Construction-in-process
安装工程

Erection works
在安装设备

Erecting
equipment-in-process
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精品

技术改造工程

Technical innovation
project
大修理工程

General overhaul project
在建工程减值准备

Construction-in-process depreciation
reserves
固定资产清理

Liquidation of fixed assets
无形资产

Intangible assets
专利权

Patents
非专利技术

Non- Patents
商标权

Trademarks, Trade names
著作权

Copyrights
土地使用权

Tenure
商誉

Goodwill
无形资产减值准备

Intangible Assets
depreciation reserves
专利权减值准备

Patent rights
depreciation reserves
商标权减值准备

trademark rights
depreciation reserves
未确认融资费用

Unacknowledged
financial charges
待处理财产损溢

Wait deal assets loss or
income
待处理财产损溢

Wait deal assets loss or
income
待处理流动资产损溢

Wait deal intangible
assets loss or income
待处理固定资产损溢

Wait deal fixed
assets loss or income
负债类

Liability
短期负债

Current liability
短期借款

Short-term borrowing
应付票据

Notes payable
银行承兑汇票

Bank acceptance
商业承兑汇票

Trade acceptance
应付账款

Account payable
预收账款

Deposit received
代销商品款

Proxy sale goods revenue
应付工资

Accrued wages
应付福利费

Accrued welfarism
应付股利

Dividends payable
应交税金

Tax payable
应交增值税

value added tax payable
进项税额

Withholdings on VAT
已交税金

Paying tax
转出未交增值税

Unpaid VAT changeover
减免税款

Tax deduction
销项税额

Substituted money on VAT
感谢下载载