会计科目英文版.docx

Company number：【WTUT-WT88Y-W8BBGB-BWYTT-19998】 Company number：【WTUT-WT88Y-W8BBGB-BWYTT-19998】 会计科目英文版 资产类Assets 流动资产Currentassets 货币资金Cashandcashequivalents 现金Cash 银行存款Cashinbank 其他货币资金Othercashandcashequivalents 外埠存款OthercityCashinbank 银行本票Cashier''scheque 银行汇票Bankdraft 信用卡Creditcard 信用证保证金L/CGuaranteedeposits 存出投资款Refundabledeposits 短期投资Short-terminvestments 股票Short-terminvestments-stock 债券Short-terminvestments-corporatebonds 基金Short-terminvestments-corporatefunds 其他Short-terminvestments-other 短期投资跌价准备Short-terminvestmentsfallingpricereserves 应收款Accountreceivable 应收票据Notereceivable 银行承兑汇票Bankacceptance 商业承兑汇票Tradeacceptance 应收股利Dividendreceivable 应收利息Interestreceivable 应收账款Accountreceivable 其他应收款Othernotesreceivable 坏账准备Baddebtreserves 预付账款Advancemoney 应收补贴款Coverdeficitbystatesubsidiesofreceivable 库存资产Inventories 物资采购Suppliespurchasing 原材料Rawmaterials 包装物Wrappage 低值易耗品Low-valueconsumptiongoods 材料成本差异Materialscostvariance 自制半成品Semi-Finishedgoods 库存商品Finishedgoods 商品进销差价Differencesbetweenpurchasingandsellingprice 委托加工物资Workinprocess-outsourced 委托代销商品Trusttoandsellthegoodsonacommissionbasis 受托代销商品Commissionedandsellthegoodsonacommissionbasis 存货跌价准备Inventoryfallingpricereserves 分期收款发出商品Collectmoneyandsendoutthegoodsbystages 待摊费用Deferredandprepaidexpenses 长期投资Long-terminvestment 长期股权投资Long-terminvestmentonstocks 股票投资Investmentonstocks 其他股权投资Otherinvestmentonstocks 长期债权投资Long-terminvestmentonbonds 债券投资Investmentonbonds 其他债权投资Otherinvestmentonbonds 长期投资减值准备Long-terminvestmentsdepreciationreserves 股权投资减值准备Stockrightsinvestmentdepreciationreserves 债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves 委托贷款Entrustloans 本金Principal 利息Interest 减值准备Depreciationreserves 固定资产Fixedassets 房屋Building 建筑物Structure 机器设备Machineryequipment 运输设备Transportationfacilities 工具器具Instrumentsandimplement 累计折旧Accumulateddepreciation 固定资产减值准备Fixedassetsdepreciationreserves 房屋、建筑物减值准备Building/structuredepreciationreserves 机器设备减值准备Machineryequipme