行业词汇-会计科目中英文对照---资产类[北京博言通译翻译公司--法语翻译|日语翻译|德语翻译010-57021667]

词汇资产assets

　　词汇流动资产current assets

　　词汇现金及约当现金cash and cash equivalents

　　词汇库存现金cash on hand

　　词汇零用金/周转金petty cash/revolving funds

　　词汇银行存款cash in banks

　　词汇在途现金cash in transit

　　词汇约当现金cash equivalents

　　词汇其它现金及约当现金other cash and cash equivalents

　　词汇短期投资short-term investment

　　词汇短期投资 -股票short-term investments - stock

　　词汇短期投资 -短期票券 short-term investments - short-term notes and bills

　　词汇短期投资 -政府债券 short-term investments - government bonds

　　词汇短期投资 -受益凭证 short-term investments - beneficiary certificates

　　词汇短期投资 -公司债 short-term investments - corporate bonds

　　词汇短期投资 -其它short-term investments - other

　　词汇备抵短期投资跌价损失allowance for reduction of short-term investment to market

　　词汇应收票据notes receivable

　　词汇应收票据贴现 discounted notes receivable

　　词汇应收票据 -关系人 notes receivable - related parties

　　词汇其它应收票据 other notes receivable

　　词汇备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable

　　词汇应收帐款accounts receivable

　　词汇应收帐款 accounts receivable

　　词汇应收分期帐款 installment accounts receivable

　　词汇应收帐款 -关系人 accounts receivable - related parties

　　词汇备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable

　　词汇其它应收款other receivables

　　词汇应收出售远汇款 forward exchange contract receivable

　　词汇应收远汇款 -外币 forward exchange contract receivable - foreign currencies

　　词汇买卖远汇折价 discount on forward ex-change contract

　　词汇应收收益 earned revenue receivable

　　词汇应收退税款 income tax refund receivable

　　词汇其它应收款 - 关系人 other receivables - related parties

　　词汇其它应收款 - 其它 other receivables - other

　　词汇备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

　　词汇存货inventories

　　词汇商品存货 merchandise inventory

　　词汇寄销商品consigned goods

　　词汇在途商品goods in transit

　　词汇备抵存货跌价损失 allowance for reduction of inventory to market

　　词汇制成品 finished goods

　　词汇寄销制成品 consigned finished goods

　　词汇副产品 by-products

　　词汇在制品 work in process

　　词汇委外加工 work in process - outsourced

　　词汇原料 raw materials

　　词汇物料 supplies

　　词汇在途原物料 materials and supplies in transit

　　词汇备抵存货跌价损失 allowance for reduction of inventory to market

　　词汇预付费用prepaid expenses

　　词汇预付薪资prepaid payroll

　　词汇预付租金prepaid rents

　　词汇预付保险费 prepaid insurance

　　词汇用品盘存 office supplies

　　词汇预付所得税prepaid income tax

　　词汇其它预付费用other prepaid expenses

　　词汇预付款项prepayments

　　词汇预付货款prepayment for purchases

　　词汇其它预付款项 other prepayments

　　词汇其它流动资产other current assets

　　词汇进项税额 VAT paid ( or input tax)

　　词汇留抵税额 excess VAT paid (or overpaid VAT)

　　词汇暂付款 temporary payments

　　词汇代付款 payment on behalf of others

　　词汇员工借支advances to employees

　　词汇存出保证金 refundable deposits

　　词汇受限制存款certificate of deposit-restricted

　　词汇递延所得税资产 deferred income tax assets

　　词汇递延兑换损失 deferred foreign exchange losses

　　词汇业主(股东)往来 owners(stockholders) current account

　　词汇同业往来current account with others

　　词汇其它流动资产-其它 other current assets - other

　　词汇基金及长期投资funds and long-term investments

　　词汇基金funds

　　词汇偿债基金 redemption fund (or sinking fund)

　　词汇改良及扩充基金fund for improvement and expansion

　　词汇意外损失准备基金 contingency fund

　　词汇退休基金 pension fund

　　词汇其它基金 other funds

　　词汇长期投资long-term investments

　　词汇长期股权投资long-term equity investments

　　词汇长期债券投资 long-term bond investments

　　词汇长期不动产投资 long-term real estate in-vestments

　　词汇人寿保险现金解约价值 cash surrender value of life insurance

　　词汇其它长期投资 other long-term investments

　　词汇备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments

　　词汇~ 词汇固定资产property , plant, and equipment

　　词汇土地land

　　词汇土地 land

　　词汇土地-重估增值land - revaluation increments

　　词汇土地改良物land improvements

　　词汇土地改良物 land improvements

　　词汇土地改良物 -重估增值 land improvements - revaluation increments

　　词汇累积折旧 -土地改良物 accumulated depreciation - land improvements

　　词汇房屋及建物buildings

　　词汇房屋及建物 -重估增值 buildings -revaluation increments

　　词汇累积折旧 -房屋及建物 accumulated depreciation - buildings

　　词汇~词汇机(器)具及设备machinery and equipment

　　词汇机(器)具 machinery

　　词汇机(器)具 -重估增值 machinery - revaluation increments

　　词汇累积折旧 -机(器)具 accumulated depreciation - machinery

　　词汇租赁资产leased assets

　　词汇租赁资产 leased assets

　　词汇累积折旧 -租赁资产 accumulated depreciation - leased assets

　　词汇租赁权益改良leasehold improvements

　　词汇租赁权益改良 leasehold improvements

　　词汇累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements

　　词汇未完工程及预付购置设备款construction in progress and prepayments for equipment

　　词汇未完工程 construction in progress

　　词汇预付购置设备款prepayment for equipment

　　词汇杂项固定资产miscellaneous property, plant, and equipment

　　词汇杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments

　　词汇累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment

　　词汇递耗资产depletable assets

　　词汇天然资源natural resources

　　词汇天然资源 -重估增值natural resources -revaluation increments

　　词汇累积折耗 -天然资源 accumulated depletion - natural resources

　　词汇无形资产intangible assets

　　词汇商标权trademarks

　　词汇商标权 trademarks

　　词汇专利权patents

　　词汇特许权franchise

　　词汇特许权 franchise

　　词汇着作权copyright

　　词汇着作权 copyright

　　词汇计算机软件computer software

　　词汇计算机软件 computer software cost

　　词汇商誉goodwill

　　词汇开办费organization costs

　　词汇其它无形资产other intangibles

　　词汇递延退休金成本 deferred pension costs

　　词汇租赁权益改良 leasehold improvements

　　词汇其它无形资产-其它 other intangible assets - other

　　词汇其它资产other assets

　　词汇递延资产deferred assets

　　词汇债券发行成本deferred bond issuance costs

　　词汇长期预付租金long-term prepaid rent

　　词汇长期预付保险费long-term prepaid insurance

　　词汇递延所得税资产deferred income tax assets

　　词汇预付退休金 prepaid pension cost

　　词汇其它递延资产other deferred assets

　　词汇闲置资产idle assets

　　词汇长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables

　　词汇长期应收票据 long-term notes receivable

　　词汇长期应收帐款long-term accounts receivable

　　词汇催收帐款 overdue receivables

　　词汇长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties

　　词汇其它长期应收款项other long-term receivables

　　词汇备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

　　词汇出租资产assets leased to others

　　词汇出租资产 assets leased to others

　　词汇出租资产 -重估增值 assets leased to others - incremental value from revaluation

　　词汇累积折旧 -出租资产 accumulated depreciation - assets leased to others

　　词汇存出保证金refundable deposit

　　词汇存出保证金 refundable deposits

　　词汇杂项资产 miscellaneous assets

　　词汇受限制存款 certificate of deposit - restricted