會(huì)計(jì)詞匯中英文對(duì)照

　　引導(dǎo)語：會(huì)計(jì)是以貨幣為主要計(jì)量單位，以提高經(jīng)濟(jì)效益為主要目標(biāo)，運(yùn)用專門方法對(duì)企業(yè)，機(jī)關(guān)，事業(yè)單位和其他組織的經(jīng)濟(jì)活動(dòng)進(jìn)行全面，綜合，連續(xù)，系統(tǒng)地核算和監(jiān)督。以下是百分網(wǎng)小編分享給大家的會(huì)計(jì)詞匯中英文對(duì)照，歡迎閱讀!

　　基礎(chǔ)詞匯

　　現(xiàn)金 Cash in hand

　　銀行存款 Cash in bank

　　其他貨幣資金-外埠存款Other monetary assets - cash in other cities

　　其他貨幣資金-銀行本票 Other monetary assets - cashier‘s check

　　其他貨幣資金-銀行匯票 Other monetary assets - bank draft

　　其他貨幣資金-信用卡 Other monetary assets - credit cards

　　其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit

　　其他貨幣資金-存出投資款 Other monetary assets - cash for investment

　　短期投資-股票投資 Investments - Short term - stocks

　　短期投資-債券投資 Investments - Short term - bonds

　　短期投資-基金投資 Investments - Short term - funds

　　短期投資-其他投資 Investments - Short term - others

　　短期投資跌價(jià)準(zhǔn)備 Provision for short-term investment

　　長(zhǎng)期股權(quán)投資-股票投資 Long term equity investment - stocks

　　長(zhǎng)期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others

　　長(zhǎng)期債券投資-債券投資 Long term securities investemnt - bonds

　　長(zhǎng)期債券投資-其他債權(quán)投資 Long term securities investment - others

　　長(zhǎng)期投資減值準(zhǔn)備 Provision for long-term investment

　　應(yīng)收票據(jù) Notes receivable

　　應(yīng)收股利 Dividends receivable

　　應(yīng)收利息 Interest receivable

　　應(yīng)收帳款 Trade debtors

　　壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors

　　預(yù)付帳款 Prepayment

　　應(yīng)收補(bǔ)貼款 Allowance receivable

　　其他應(yīng)收款 Other debtors

　　壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors

　　其他流動(dòng)資產(chǎn) Other current assets

　　物資采購(gòu) Purchase

　　原材料 Raw materials

　　包裝物 Packing materials

　　低值易耗品 Low value consumbles

　　材料成本差異 Material cost difference

　　自制半成品 Self-manufactured goods

　　庫(kù)存商品 Finished goods

　　商品進(jìn)銷差價(jià) Difference between purchase & sales of commodities

　　委托加工物資 Consigned processiong material

　　委托代銷商品 Consignment-out

　　受托代銷商品 Consignment-in

　　分期收款發(fā)出商品 Goods on instalment sales

　　存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks

　　待攤費(fèi)用 Prepaid expenses

　　待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets

　　待處理固定資產(chǎn)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(zhǔn)備 Consignment loan - provision

　　固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings

　　固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery

　　固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

　　固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles

　　累計(jì)折舊 Accumulated depreciation

　　固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets

　　工程物資-專用材料 Project material - specific materials

　　工程物資-專用設(shè)備 Project material - specific equipment

　　工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment

　　工程物資-為生產(chǎn)準(zhǔn)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(zhǔn)備 Impairment of construction in progress

　　固定資產(chǎn)清理 Disposal of fixed assets

　　無形資產(chǎn)-專利權(quán) Intangible assets - patent

　　無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how

　　無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights

　　無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights

　　無形資產(chǎn)-商譽(yù) Intangible assets - goodwill

　　無形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets

　　長(zhǎng)期待攤費(fèi)用 Deferred assets

　　未確認(rèn)融資費(fèi)用 Unrecognized finance fees