新准则会计科目中英文对照新准则会计科目中英文对照.pdf

新准则会计科目中英文对照 By Jerry Huang 资产类 Assets 货币资金 Cash and cash equivalents 库存现金 Cash/ Cash on hand 银行存款 Bank deposit/ Cash in bank 存放中央银行款项 Deposits in the central bank 存放同业 Deposits in other banks 贷款 Loans 其他货币资金 Other cash and cash equivalents 应收账款 Accounts receivable 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 其他应收款 Other receivables 预付账款 Prepaid accounts 原材料 Raw materials 存货 Inventory 存货跌价准备 Provision for inventory write-down 材料采购 Materials procurement 发出商品 Goods sold 库存商品 Goods on hand 产成品 Finished goods 自制半成品 Semi-finished goods 受托代销商品 Goods on consignment-in 受托代销商品款 Consignment-in money 分期收款发出商品 Goods on installment sales 委托加工物资 Consigned processing materials 工程施工 Engineering construction 工程结算 Engineering settlement 工程物资 Engineering materials 坏账准备 Bad debt provision 待摊费用 Deferred expense 交易性金融资产-成本 Held for trading financial assets-cost 交易性金融资产-公允价值变动 Held for trading financial assets – changes in fair value 持有至到期投资-成本 Held-to-maturity investment-cost 持有至到期投资-利息调整 Held-to-maturity investment - interest adjustment 持有至到期投资-应计利息 Held-to-maturity investment - accrued interest 可供出售金融资产-成本 Available-for-sale financial assets – cost 可供出售金融资产-利息调整 Available-for-sale financial assets - interest adjustment 新准则会计科目中英文对照 By Jerry Huang 长期股权投资-成本 Long-term equity investment – cost 长期股权投资-损益调整 Long-term equity investment - profit and loss adjustment 固定资产 Fixed assets 累计折旧 Accumulated depreciation 在建工程