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大学本科课程中英文对照表

大学本科课程中英文对照表
大学本科课程中英文对照表

纺织学院本科教学课程中英文对照表

(2007.03.21更新)

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服装学院本科教学课程中英文对照表

(2007.03.30更新)

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管理学院本科教学课程中英文对照表

(2007.04.06更新)

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机械学院本科教学课程中英文对照表

(2007.03.07更新)

电子信息工程专业课程翻译中英文对照表

电子信息工程专业课程名称中英文翻译对照 (2009级培养计划)

实践环节翻译 高等数学Advanced Mathematics

大学物理College Physics 线性代数Linear Algebra 复变函数与积分变换Functions of Complex Variable and Integral Transforms 概率论与随机过程Probability and Random Process 物理实验Experiments of College Physics 数理方程Equations of Mathematical Physics 电子信息工程概论Introduction to Electronic and Information Engineering 计算机应用基础Fundamentals of Computer Application 电路原理Principles of Circuit 模拟电子技术基础Fundamentals of Analog Electronics 数字电子技术基础Fundamentals of Digital Electronics C语言程序设计The C Programming Language 信息论基础Fundamentals of Information Theory 信号与线性系统Signals and Linear Systems 微机原理与接口技术Microcomputer Principles and Interface Technology 马克思主义基本原理Fundamentals of Marxism 思想、理论和“三个代表” 重要思想概论 Thoughts of Mao and Deng 中国近现代史纲要Modern Chinese History 思想道德修养与法律基 础 Moral Education & Law Basis 形势与政策Situation and Policy 英语College English 体育Physical Education 当代世界经济与政治Modern Global Economy and Politics 卫生健康教育Health Education 心理健康知识讲座Psychological Health Knowledge Lecture 公共艺术课程Public Arts 文献检索Literature Retrieval 军事理论Military Theory 普通话语音常识及训练Mandarin Knowledge and Training 大学生职业生涯策划 (就业指导) Career Planning (Guidance of Employment ) 专题学术讲座Optional Course Lecture 科技文献写作Sci-tech Document Writing 高频电子线路High-Frequency Electronic Circuits 通信原理Communications Theory 数字信号处理Digital Signal Processing 计算机网络Computer Networks 电磁场与微波技术Electromagnetic Field and Microwave Technology 现代通信技术Modern Communications Technology

集装箱专用词汇中英文对照表1

集装箱专用词汇中英文对照表 (内部参考) 版本号:200001 日期:Tuesday, May 23, 2000 南通中集顺达集装箱有限公司

目录 一、生产制造---------------------------------2 二、门端、后端-------------------------------2 三、锁杆装置---------------------------------3 四、铰链-------------------------------------4 五、紧固件-----------------------------------4 六、前端-------------------------------------4 七、侧墙-------------------------------------5 八、顶部-------------------------------------6 九、底部-------------------------------------6 十、焊接-------------------------------------7 十一、打砂-------------------------------------7 十二、油漆-------------------------------------8 十三、地板-------------------------------------9 十四、密封胶-----------------------------------9 十五、门封-------------------------------------9 十六、材料、部件-------------------------------10 十七、机器设备、工具---------------------------10 十八、试验-------------------------------------11 十九、标贴-------------------------------------12 二十、缺陷及维修-------------------------------13 其他-------------------------------------15二十 一、 二十罐箱-------------------------------------18

新会计准则会计科目表中英文对照18页word

新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable

大学课程名称中英文对照

英文字母开头的课程: ALGOL语言 ALGOL Language BASIC & FORTRAN 语言 BASIC Language & FORTRAN Language BASIC 语言 BASIC Language BASIC 语言及应用 BASIC Language & Application C 语言 C Language C++程序设计 C++ Program Designing CAD 概论 Introduction to CAD CAD/CAM CAD/CAM CET-4 College English Test (Band 4) CET-6 College English Test (Band 6) COBOL语言 COBOL Language COBOL语言程序设计 COBOL Language Program Designing C与UNIX环境 C Language & Unix Environment C语言科学计算方法 Scientific Computation Method in C C语言与生物医学信息处理 C Language & Biomedical Information Processing dBASE Ⅲ课程设计 Course Exercise in dBASE Ⅲ FORTRAN 77 语言 FORTRAN 77 Language FORTRAN语言 FORTRAN Language FoxBase程序设计 FoxBase Programming Hopf代数 Hopf Algebra Hopf代数与代数群量子群 Hopf Algebra , Algebraic Group and Qua ntum Group IBM-PC/XT Fundamentals of Microcomputer IBM-PC/XT IBM-PC微机原理 Fundamentals of Microcomputer IBM-PC IBM汇编及高级语言的接口IBM Assembly & its Interfaces with Advanced Programming Languages Internet与Intranet技术 Internet and Intranet Technology LSI设计基础 Basic of LSI Designing OS/2操作系统 OS/2 Operation System PASCAL大型作业 PASCAL Wide Range Working PASCAL课程设计 Course Exercise in PASCAL PASCAL语言 PASCAL Language PC机原理 Principle of PC Unix编程环境 Unix Programming Environment Unix操作系统分析 Analysis of Unix System VLSI的EDA技术 EDA Techniques for VLSI VLSI技术与检测方法 VLSI Techniques & Its Examination VLSI设计基础 Basis of VLSI Design Windows系统 Windows Operation System X光分析 X-ray Analysis X射线金属学 X-Ray & Metallography X射线与电镜 X-ray & Electric Microscope Z-80汇编语言程序设计 Z-80 Pragramming in Assembly Languages

肉类词汇中英文名称对照表

肉类词汇中英文名称对照表 Back Ribs 背小排 Backstraps /Paddywack 板筋 Bnls Shortribs 去骨牛小排 Bone-in Breast 火鸡带骨胸肉 Boneless Chuck Shortribs 肩胛牛小排Breast 火鸡胸肉 Brisket Bone 胸骨 Chuck BBQ Ribs 肩胛肋排 and etc. Chuck Roll 肩胛肉卷 /上脑 Drumettes 火鸡翅根 Drumsticks 琵琶腿 Ears Flaps 耳片 Finger Meat 牛肋条 Flexor Tendon 前蹄筋 Fry 火鸡睾丸 Full Neck Bone 颈骨 Gizzards 鸡胗 Ground Turkey 火鸡绞肉 Hearts 火鸡心 Hind Tendons 后蹄筋 Honeycomb Tripes 金钱肚 Japan Soft Bone 日式软骨/小排 and etc. Kidney 猪腰 Large Intestine 大肠 Livers 火鸡肝 MDT and etc. Mountain Chains 牛肚梁 Omasum 牛百叶 Oxlips 牛唇 Oxtails 牛尾 Paws 凤爪 Pouch Stoamchs 整肚 Regular Front Feet 猪手

Ribeye/Cube Roll 眼肉 Ribs 带骨肋脊肉 Scalded Aorta 牛心管 Short Cut Front Feet 短切猪手 Short Plate/Brisket Navel End /Navel 胸腹肥牛Shortloin 带骨前腰脊肉 Shortribs 带骨牛小排 Small Intestine 小肠 Snout 猪脸 Split Stomachs 片肚 Striploin 西冷 Super Pastrimi 精修胸腹肥牛 Tails 火鸡尾 Tenderloin 牛柳 Tip-on Tongues 猪舌 Tom / Hen / Regular Drums 公 /母 /常规火鸡琵琶腿Tom / Hen 2-Joint Wings 公 /母火鸡两节翅 Tom / Hen Necks 公 /母火鸡颈 Tom / Hen Thigh 公 /母火鸡大腿 Tom / Hen Wings 公 /母火鸡全翅 Tom/Hen Gizzards 公/母火鸡胗 Tom/Hen Whole Turkey Birds 公 /母整火鸡 Tongues 牛舌 Top Blade Muscle/ Digital Muscle 板腱 Tripe Pieces 肚片 Tripes 牛肚 Tunic Tissue/ Diaphragm Membrane 横隔筋 Un-washed Whole Hearts 未洗整猪心 Whole Wings 整翅 Wing Middle Joint 翅中 Wing Tips 翅尖

新会计准则会计科目中英文对照表

资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance

1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by

课程中英文对照表

工学ENGINEERING 课程中文名称课程英文名称 高等数理方法Advanced Mathematical Method 弹塑性力学Elastic-Plastic Mechanics 板壳理论Theory of Plate and Shell 高等工程力学Advanced Engineering Mechanics 板壳非线性力学Nonlinear Mechanics of Plate and Shell 复合材料结构力学Structural Mechanics of Composite Material 弹性元件的理论及设计Theory and Design of Elastic Element 非线性振动Nonlinear Vibration 高等土力学Advanced Soil Mechanics 分析力学Analytic Mechanics 随机振动Random Vibration 数值分析Numerical Analysis 基础工程计算与分析Calculation and Analysis of Founda tion Engineering 结构动力学Structural Dynamics 实验力学Laboratory Mechanics 损伤与断裂Damage and Fracture 小波分析Wavelet Analysis 有限元与边界元分析方法Analytical Method of Finite Element and Boundary Element 最优化设计方法Optimal Design Method 弹性力学Elastic Mechanics 高层建筑基础Tall Building Foundation 动力学Dynanics 土的本构关系Soil Constitutive Relation 数学建模Mathematical Modeling 现代通信理论与技术Emerging Communications Theory and Technology 数字信号处理Digital Signal Processing 网络理论与多媒体技术Multi-media and Network Technology 医用电子学Electronics for Medicine 计算微电子学Computational Microelectronics 集成电路材料和系统电子学Material and System Electronics for In tegrated Circuits 网络集成与大型数据库Computer Network Integrating Technology and Large scale Database 现代数字系统Modern Digital System 微机应用系统设计Microcomputer Application Design 计算机网络新技术Modern Computer Network Technologies 网络信息系统Network Information System 图像传输与处理Image Transmission and Processing 图像编码理论Theory of Image Coding 遥感技术Remote Sensing Techniques 虚拟仪器系统设计Design of Virtual Instrument System 生物医学信号处理技术Signal Processing for Biology and Medicine 光纤光学Fiber Optics VLSI的EDA技术EDA Techniques for VLSI 电子系统的ASIC技术ASIC Design Technologies VLSI技术与检测方法VLSI Techniques & Its Examination 专题阅读或专题研究The Special Subject Study 信息论Information Theory 半导体物理学Semiconductor Physics 通信原理Principle of Communication 现代数理逻辑Modern Mathematical Logic 算法分析与设计Analysis and Design of Algorithms 高级计算机网络Advanced Computer Networks 高级软件工程Advanced Software Engineering 数字图像处理Digital Image Processing 知识工程原理Principles of Knowledge Engineering 面向对象程序设计Object-Oriented Programming 形式语言与自动机Formal Languages and Automata 人工智能程序设计Artificial Intelligence Programming 软件质量与测试Software Quality and Testing 大型数据库原理与高级开发技术Principles of Large-Scale Data-Bas e and Advanced Development Technology 自然智能与人工智能Natural Intelligence and Artificial Intelligence Unix操作系统分析Analysis of Unix System

世界手表专业词汇中英文对照

Accuracy (准确度) 钟与表是最古老的,也是最需讲究准确度的机械装置。 一天(86,400秒)中偏离(快或慢)正确时间30秒的机芯(movement),在数学上,误差是0.035%。换句话说,准确度是99.965%。 官方认证的天文台表(chronometers)必须误差低於0.005%的需求,18世纪的怀表,即使经精细的调校,一天的误差仍在半小时左右。 Adjustment (调校) 调校的项目有温度(temperature)、位置(position)与等时性( Isochronism)。高级钟表通常有冷、热、5方位与等时共8项调校手续。温度调校一般是指4℃、20℃与38℃。 Alarm Watch (闹铃表) 在预设的时间到时会自动发出声响的怀表与腕表。 闹铃表是人类所设计的机械时计中最早期的复杂表之一,16世纪就已出现。当今要找到一苹有闹表装置的古怀表很不易。至於现代的腕表不论是石英的、电子的、手上链或自动上链的很普遍。下列厂牌都有闹铃表∶万宝龙(MONTBLANC)、梭曼(REVUE THOMMEN)、IKEPOD(seaslug alarm)、积家与VULCAIN等。

Analogue,Analog indications (指针式时间显示) 此术语用来表示∶「表的面盘以指针(hands)而非数字(digital)来显示时间」。「指针绕著面盘移动是传统显示时间的方式。近代腕表也有视窗数字型显示月份、星期与日期的,但是时与分仍保留指针式,电子表则大多是数字(digital)指示的。 Annual calandar (年历表或日、月、星三历表) 每逢小月(30天)和二月(是否闰年?)都必须动手调校日期的表。例如百达翡丽的Ref. 5035。 Aperture (孔径、视窗) 在表的面盘上所开的孔或称为视窗。例如雅典(Ulysse Nardin)所生产的 Ludwig式万年历腕表,就有年份、月、星期与日期小视窗。 Arbor (轴、心轴) 机芯运转构造的轮轴(axle),就是arbor(轴、心轴),不过为区分别起见,在平衡轮(bal ance)上的称为staff(轴杆),而在lever(马仔)上称为arbor(心轴)。

各种专业名称英语词汇中英文对照表

各种专业名称英语词汇中英文对照表 哲学Philosophy 马克思主义哲学Philosophy of Marxism 中国哲学Chinese Philosophy 外国哲学Foreign Philosophies 逻辑学Logic 伦理学Ethics 美学Aesthetics 宗教学Science of Religion 科学技术哲学Philosophy of Science and Technology 经济学Economics 理论经济学Theoretical Economics 政治经济学Political Economy 经济思想史History of Economic Thought 经济史History of Economic 西方经济学Western Economics 世界经济World Economics 人口、资源与环境经济学Population, Resources and Environmental Economics 应用经济学Applied Economics 国民经济学National Economics 区域经济学Regional Economics 财政学(含税收学)Public Finance (including Taxation) 金融学(含保险学)Finance (including Insurance) 产业经济学Industrial Economics 国际贸易学International Trade 劳动经济学Labor Economics 统计学Statistics 数量经济学Quantitative Economics 中文学科、专业名称英文学科、专业名称 国防经济学National Defense Economics 法学Law

会计科目中英文对照

完整英文版资产负债表、利润表及现金流量表来源:冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中:原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资:Long-term investment: 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减:累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产(长期待摊费用)Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets

常见营养词汇中英文对照表

中英文名词对照 A 烟曲霉A.fumigatus 构巢曲霉A.nidulans 模式曲霉A.nominus 赭曲霉A.ochraceus 寄生曲霉A.parasiticus 杂色曲霉A.versicolor 吸收剂量absorbed dose 每日允许摄入量acceptable daily intake,ADI 乙酰磺胺酸钾acesuffate potassium 乙酰CoA acetyl CoA 酸价acid value,AV 酸度调节剂acidulating agent 苯乙烯-丙烯腈-丁二烯共聚物acrylonitrile butadiene styrene,ABS 苯乙烯与丙烯腈的共聚物acrylonitrile styrene,AS 活性系数activity coefficient,AC 急性暴发性脚气病acute beriberi 生热作用adaptive thermogenesis 腺苷酸环化酶adenylate cyclase 适宜摄入量adequate intake,AI 脂联素adiponectin 青春发育期adolescence 黄曲霉毒素B l Aflatoxin B l,AFB l 丙氨酸alanine(Ala) 白蛋白albumin 尿黑酸尿症alcaptonuria 酒精滥用alcohol abuse 酒精依赖alcohol dependence,alcoholism 糊粉层aleurone layer 白细胞缺乏症alimentary toxic aleukia,A TA 阿力甜alitame 蒜素allicin 蒜苷alliin 蒜氨酸酶allinase 全反式视黄醛all-trans retinal α-胡萝卜素alpha-carotene 交链孢霉属Alternaria 苋菜红amaranth 美国糖尿病协会American Diabetes Association,ADA 氨基酸amino acid 氨基酸模式amino acid pattern 氨基酸池amino acid pool 氨基酸评分amino acid score,AAS

会计科目中英文对照

1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 1122 短期投资-短期票券short-term investments -short-term notes and bills? 1123短期投资-政府债券s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market? 113应收票据n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐-应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?

大学课程中英文对照大全

2440门大学课程中英文对照大汇集 英文字母开头的课程 ALGOL语言ALGOL Language BASIC & FORTRAN 语言BASIC Language & FORTRAN Language BASIC 语言BASIC Language BASIC 语言及应用BASIC Language & Application C 语言C Language C++程序设计C++ Program Designing CAD 概论Introduction to CAD CAD/CAM CAD/CAM CET-4 College English Test (Band 4) CET-6 College English Test (Band 6) COBOL语言COBOL Language COBOL语言程序设计COBOL Language Program Designing C与UNIX环境C Language & Unix Environment C语言科学计算方法Scientific Computation Method in C C语言与生物医学信息处理C Language & Biomedical Information Processing dBASE Ⅲ课程设计Course Exercise in dBASE Ⅲ FORTRAN 77 语言FORTRAN 77 Language FORTRAN语言FORTRAN Language FoxBase程序设计FoxBase Programming Hopf代数Hopf Algebra Hopf代数与代数群量子群Hopf Algebra , Algebraic Group and Qua ntum Group IBM-PC/XT Fundamentals of Microcomputer IBM-PC/XT IBM-PC微机原理Fundamentals of Microcomputer IBM-PC IBM汇编及高级语言的接口IBM Assembly & its Interfaces with Advanced Programming Languages Internet与Intranet技术Internet and Intranet Technology LSI设计基础Basic of LSI Designing OS/2操作系统OS/2 Operation System PASCAL大型作业PASCAL Wide Range Working PASCAL课程设计Course Exercise in PASCAL PASCAL语言PASCAL Language PC机原理Principle of PC Unix编程环境Unix Programming Environment Unix操作系统分析Analysis of Unix System VLSI的EDA技术EDA Techniques for VLSI VLSI技术与检测方法VLSI Techniques & Its Examination VLSI设计基础Basis of VLSI Design Windows系统Windows Operation System X光分析X-ray Analysis X射线金属学X-Ray & Metallography X射线与电镜X-ray & Electric Microscope Z-80汇编语言程序设计Z-80 Pragramming in Assembly Languages

国际会计科目对照表(中英)

精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?principles?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? ? Management?accounting?管理会计? Return?of?investment?投资回报? Return?on?investment?投资报酬? Securities?and?Exchange?Commission?证券交易委员会?

Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?

新会计准则会计科目表(中英文对照)

一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable

21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against

stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account

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