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会计

原文	译文	详情
CN	EN	-
库存现金	cash on hand	-
银行存款	bank deposit	-
其他货币资金	other monetary capital	-
交易性金融资产	transaction monetary assets	-
应收票据	notes receivable	-
应收账款	Account receivable	-
预付账款	account prepaid	-
应收股利	dividend receivable	-
应收利息	accrued interest receivable	-
其他应收款	accounts receivable-others	-
坏账准备	had debts reserve	-
材料采购	procurement of materials	-
在途物资	materials in transit	-
原材料	raw materials	-
库存商品	commodity stocks	-
发出商品	goods in transit	-
包装物及低值易耗品	wrappage and low value and easily wornout articles	-
存货跌价准备	reserve against stock price declining	-
待摊费用	fees to be apportioned	-
持有至到期投资	hold investment due	-
持有至到期投资减值准备	hold investment due reduction reserve	-
可供出售金融资产	financial assets available for sale	-
长期股权投资	long-term stock ownership investment	-
长期股权投资减值准备	long-term stock ownership investment reduction reserve	-
投资性房地产	investment real eastate	-
长期应收款	long-term account receivable	-
未实现融资收益	unrealized financing income	-
固定资产	permanent assets	-
累计折旧	accumulated depreciation	-
固定资产减值准备	permanent assets reduction reserve	-
在建工程	construction in process	-
工程物资	engineer material	-
固定资产清理	disposal of fixed assets	-
融资租赁资产	financial leasing assets exclusively for leasing	-
未担保余值	unguaranteed residual value exclusively for leasing	-
生产性生物资产	productive living assets exclusively for agriculture	-
生产性生物资产累计折旧	productive living assets accumulated depreciation exclusively for agriculture	-
公益性生物资产	non-profit living assets exclusively for agriculture	-
油气资产	oil and gas assets exclusively for oil and gas exploitation	-
累计折耗	accumulated depletion exclusively for oil and gas exploitation	-
无形资产	intangible assets	-
累计摊销	accumulated amortization	-
无形资产减值准备	intangible assets reduction reserve	-
商誉	business reputation	-
长期待摊费用	long-term deferred expenses	-
递延所得税资产	deferred income tax assets	-
待处理财产损溢	waiting assets profit and loss	-
短期借款	short-term loan	-
交易性金融负债	transaction financial liabilities	-
应付票据	notes payable	-
应付账款	account payable	-
预收账款	item received in advance	-
应付职工薪酬	employee pay payable	-
应交税费	tax payable	-
应付股利	dividend payable	-
应付利息	interest payable	-
其他应付款	other account payable	-
预提费用	withholding expenses	-
预计负债	estimated liabilities	-
递延收益	deferred income	-
长期借款	money borrowed for long term	-
长期债券	long-term bond	-
长期应付款	long-term account payable	-
未确认融资费用	unacknowledged financial charges	-
专项应付款	special accounts payable	-
递延所得税负债	deferred income tax liabilities	-
衍生工具	derivative tool	-
套期工具	arbitrage tool	-
被套期项目	arbitrage project	-
实收资本	paid-up capital	-
资本公积	contributed surplus	-
盈余公积	earned surplus	-
本年利润	profit for the current year	-
利润分配	allocation of profits	-
库存股	treasury stock	-
生产成本	production cost	-
制造费用	cost of production	-
劳务成本	service cost	-
研发支出	research and development expenditures	-
工程施工建造承包商专用	engineering construction exclusively for construction contractor	-
工程结算建造承包商专用	engineering settlement exclusively for construction contractor	-
机械作业建造承包商专用	mechanical operation exclusively for construction contractor	-
主营业务收入	main business income	-
利息收入金融共用	interest income financial sharing	-
其他业务收入	other business income	-
汇兑损益金融专用	exchange gain or loss exclusively for finance	-
公允价值变动损益	sound value flexible loss and profit	-
投资收益	income on investment	-
营业外收入	nonrevenue receipt	-
主营业务成本	main business cost	-
其他业务支出	other business expense	-
营业税金及附加	business tariff and annex	-
利息支出金融共用	interest expense financial sharing	-
销售费用	marketing cost	-
管理费用	managing cost	-
财务费用	financial cost	-
勘探费用	exploration expense	-
资产减值损失	loss from asset devaluation	-
营业外支出	nonoperating expense	-
所得税	income tax	-
以前年度损益调整	prior year profit and loss adjustment	-