会计实务：会计科目中英文对照.pdf

会计科目中英文对照

会计科目Description

 资产ASSETS

 现金和银行存款“Cashonhandandcashinbank

 (or:Cashandbankdeposits)”

 短期投资S-Tinvestment

 减：短期投资跌价准备Les:ProvisionforS-Tinvestment

 短期投资，净值S-Tinvestment#8218;net

 应收票据Notesreceivable

 应收股利Dividendreceivable

 应收利息Interestreceivable

 应收帐款Accountsreceivable

 减：坏帐准备“Less:Provisionforbaddebt

 (or:Allowancefordoubtfuldebt)”

 应收帐款，净值Accountsreceivable#8218;net

 应收关联方款项DuefromRelatedparties

 应收/应付合并子公司Duefrom/toconsol.Sub.

 应收控股公司Duefromholdingcompany

 应收分公司款项Duefromassociateco

 预付帐款Prepaymert

 预交税金Prepaidtax

 其他应收款Otherreceivable

 减：坏帐准备Less:Provisionforbaddebt

 其他应收款，净值Otherreceivables#8218;net

 存货Inventory

 减：存货跌价准备Less:Provisionforinventory

 存货，净值Inventory#8218;net

 待摊费用Deferredexpenses

 待处理流动资产Currentlosssuspense

 其他流动资产Othercurrentassets

 IPO＝InitialPublicOfferings=首次公开募股IPOexpense-duefrom

SingaporeChanghua

 一年内到期长期债券投资CurrentportionofL-Tinvestmentonbonds

 应收补贴款Subsidyreceivable

 流动资产合计Totalofcurrentassets

 长期股权投资Long-terminvestment-equity

 股权投资差额Long-terminvestment-surplus

 长期债权投资Long-terminvestment-bonds

 其他长期投资Long-terminvestment-others

 长期投资合计L-Tinvestment#8218;subtotal

 固定资产，原值Fixedassets#8218;cost

 减：累计折旧Less:Accumulateddepreciation

 减：减值准备Less:Impairmentlosses

 固定资产，净值Fixedassets#8218;net

 固定资产清理DisposalofF.A.

 工程物资MaterialsofCIP

 在建工程Constructioninprogress#8218;net

 商誉Goodwill

 无形资产，净值Intangibleassets#8218;net

 长期待摊费用L-Tdeferredexpenses

 其他长期资产OtherL-Tassets

 递延税款（资产）Deferredtaxassets

 资产合计Totalassets

 负债LIABILITIES

 短期借款Short-termloan

 应付票据Notespayable

 应付帐款Accountspayable

 应付关联方款项DuetoRelatedparties

 应付控股公司Duetoholdingcompany

 应付联属企业款项Duetoassociateco

 应付工资Salarypayable

 应付福利费welfarepayable

 应交税金Taxpayable

 应付股利Dividendpayable

 其他应交