會(huì)計(jì)常用詞匯漢譯英3

字號(hào):

股票 Short-term investments - stock
    債券 Short-term investments - corporate bonds
    基金 Short-term investments - corporate funds
    其他 Short-term investments - other
    短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves
    應(yīng)收款 Account receivable
    應(yīng)收票據(jù) Note receivable
    銀行承兌匯票 Bank acceptance
    商業(yè)承兌匯票 Trade acceptance
    應(yīng)收股利 Dividend receivable
    應(yīng)收利息 Interest receivable
    應(yīng)收賬款 Account receivable
    其他應(yīng)收款 Other notes receivable
    壞賬準(zhǔn)備 Bad debt reserves
    預(yù)付賬款 Advance money
    應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable
    庫存資產(chǎn) Inventories
    物資采購 Supplies purchasing
    原材料 Raw materials
    包裝物 Wrappage
    低值易耗品 Low-value consumption goods
    材料成本差異 Materials cost variance
    自制半成品 Semi-Finished goods
    庫存商品 Finished goods
    商品進(jìn)銷差價(jià) Differences between purchasing and selling price
    委托加工物資 Work in process - outsourced
    委托代銷商品 Trust to and sell the goods on a commission basis
    受托代銷商品 Commissioned and sell the goods on a commission basis
    存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves
    分期收款發(fā)出商品 Collect money and send out the goods by stages
    待攤費(fèi)用 Deferred and prepaid expenses
    長期投資 Long-term investment
    長期股權(quán)投資 Long-term investment on stocks
    股票投資 Investment on stocks
    其他股權(quán)投資 Other investment on stocks
    長期債權(quán)投資 Long-term investment on bonds
    債券投資 Investment on bonds
    其他債權(quán)投資 Other investment on bonds
    長期投資減值準(zhǔn)備 Long-term 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 Bcreditor''s rights investment depreciation reserves
    委托貸款 Entrust loans
    本金 Principal
    利息 Interest
    減值準(zhǔn)備 Depreciation reserves
    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 implement
    累計(jì)折舊 Accumulated depreciation
    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 reserves
    工程物資 Project goods and material
    專用材料 Special-purpose material
    專用設(shè)備 Special-purpose equipment
    預(yù)付大型設(shè)備款 Prepayments for equipment
    為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate
    在建工程 Construction-in-process
    安裝工程 Erection works
    在安裝設(shè)備 Erecting equipment-in-process
    技術(shù)改造工程 Technical innovation project
    大修理工程 General overhaul project
    在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves
    固定資產(chǎn)清理 Liquidation of fixed assets
    無形資產(chǎn) Intangible assets
    專利權(quán) Patents
    非專利技術(shù) Non-Patents
    商標(biāo)權(quán) Trademarks, Trade names