纸张中英文对照表Revised on November 25, 2020
2.印刷品中英文对照calendar台历：desk calendar挂历：wall calendar精装书：Case bound,hard bound,cloth bound,hardback,hardcover book小册子：brochure纸相架：Paper frame纸板书：Board book纸匣：paper tray螺旋簿：spiral book合订本：bound book 书芯纸印的封面。小册子的所有纸张(包括封面)采用同一类或相同克重的纸张，称为简装本(self-cover brochure)
翻页书：flipbook
3.纸张中英文对照
铜版纸,又称涂布印刷纸：Coated Art Paper(or Board),Coated Woodfree；Art paper；Art printing pape；Copper printing paper 双铜纸：both sides coated art paper 亚粉纸：dull finished art paper,matt art paper 双胶纸wood free paper,Light Weight Coated Paper，white offset,offset paper 白板纸：SBS Paperboard(Solid Bleached Sulfate),white board(WLC) 灰底白板：duplex paper 白底白板：triplex paper 牛皮纸：kraft paper 卡片纸：card paper 纸板：paperboard 再生纸：recycled paper 瓦楞纸：corrugated paper 白卡纸：white card，ivory board 蒙肯纸：munkenpaper 不干胶纸：sticker 画刊纸Wood-free Hi-smooth Bit-coated Paper 厚纸板：cardboard 书籍扉页用纸：book end paper 本色牛皮纸：unbleached kraft(UUK) 可再生纸：recycled board(URB) 全息纸：holographic paper 4.常见工艺中英文对照过UV：local UV oil coating,UV varnish 局部UV：Spot UV-coating 上光油：gloss varnish 上哑油：matt varnish 烫金：hot stamping,bronzing 覆膜：membrane，laminating，metallic laminating过哑胶matt PP lamination，matte lamination 过光胶：gloss lamination 使凸出，击凸：emboss 印金：bronze printing 热收缩：shrink wrap 塑封：plastic package 骑马订：
Staple,saddle stitch 锁线胶装：section sewing 无线胶装：prefect binding 模切：die cutting 5.其它水性上光油：water based var nish，dispeersed varnish，AQ coating简装本封面：self-cover. 凹陷：deboss 鸡眼grommet eyele t丝印screen print 印刷上的出版说明：IMPRINT 模具：shaped mold 紫外线硬化装置：SPOT UV 表面处理：surface disposal 平装的：soft-cover 防伪：anti forgery 使变为光滑：Glaze 矩形：Rectangular 乳白色的：Ivory 专色：spot color 护封/封套/书衣：Jacket,dust jacket 刻划：score 书脊：spine：转轮印刷：Web Print 胶版印刷；平版印刷：offset printing 线装平订：Side sewing 半径：Raduis爆线：Seam broken kt板：Foamcore Board 雪弗板：Foamed PVC sheet 天鹅绒：Velvet 四色印刷：quadrichromy,4 colour process 笃绳头布：H/T band(head and rail
bands/headband) 调频印刷：print stochastic 印刷机：printing press 环衬：separate ends 勒口flap 热熔装订：thermal binding 自衬：self-ends 1pt= mm 素压浮凸：Blind embossing 侧边宽：gusset 锡纸Aluminium Foil 毛边纸Antique Book Paper 粉面咭Art Board 美术充皮纸Art Vellum 账簿纸Azure-laid Paper 蔗渣纸Bagasse 塑胶纸Bakelite Paper 竹纸Bamboo Paper 钞票纸Banknote Paper 圣经纸Bible Paper 沥青纸Bituminized Paper 方块纸箔Blocking Foil 吸墨水纸Blotting Paper 火柴盒蓝纸Blue Match Paper 晒图纸Blue Printing Paper 书面布Book Binding Cloth 书面纸Book Binding Paper
單位、職務中英文名稱編制原則單位 .職務中英文名稱對照 第二版 英誌集團廣東區人力資源部編 2001年5月
單位、職務中英文名稱編制原則 一.單位編制原則(最小單位至班) : 部統一用Division 室統一用Office 中心統一用Center 課統一用Department 組統一用Section 班統一用Squad 二. 縮寫原則: 1.縮寫名稱均用大寫字母, 部級單位加部門識別字母 . 2.部級單位縮寫: (1)如單位名稱為一個單音節詞, 則取此單詞第一及第二個字母, 再 加部門識別字母 . (2)如單位名稱為一個多音節詞, 則取此單詞前兩個音節之第一個字母, 再加部門識別字母 . (3)如單位名稱超過一個單詞, 則取前兩個單詞的第一個字母, 再加部 門識別字母 . (4)部門識別字母選取原則: 部取D , 室取O , 中心取C . 如: 人資部(Human Resources Division) 縮寫為MND 工程中心( Engineering Center ) 縮寫為EGC 3. 課級﹑組級單位縮寫:
(1)如單位名稱為一個單音節詞, 則取此單詞第一及第二個字母 . (2)如單位名稱為一個多音節詞, 取其前三個音節之每個音節的第一個字 母; (3)如單位名稱超過一個單詞, 則取各單詞的第一個字母; 如: 工業工程課( Industrial Engineering Department ) 縮寫為IE ; 制造課( Production Department ) 縮寫為PDT . 4.原則上,班級單位不用縮寫名稱; 5.如有單位名稱兩公司重復, 則在前面加上公司名之縮寫。 三. 附件二之英文名稱僅適用於集團大陸廣東區兩地三廠之各單位及職務,不一 定與其他公司相同; 四. 此名稱表層呈各相關單位最高主管核准後發布實施,修訂時亦同 .
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
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
保留建筑EXISTING BUILDING 已建建筑AS-BUILT 新建建筑NEW BUILDING 道路ROADWAY 绿化LANDSCAPE 汽车流线CAR ACCESS 行人流线WALK ACCESS 消防车流线FIRE BRIGADE ACCESS 货车流线TRUCK ACCESS 自行车流线BICYCLE ACCESS 消防车道FIRE WAY 主出入口MAIN ENTRENCE 保安室NO.1 GUARD HOUSE 主出入口 1 EXIT 1 地下车库出口BASEMENT PARKING EXIT 自行车停车场BICYCLE PARKING 自行车停车位BICYCLE STAND 总停车位CAR PARK 其中INCLUDE 地上停车位AT-GRADE CAR PARK 地下停车位UNDERGROUND CAR PARK 空调管线AIR CONDITIONING 强电电缆LV 10KV 弱电电缆ELV 电缆10KV HV 供水管SUPPLY WATER 污水管WASTE WATER 雨水管RAIN WA TER 消防管线FIRE HYDRANT 西门子(中国)总部SIEMENS CENTER BEIJING 说明NOTE 1.本图依据城市道路高程及市政管线标高等 资料并结合场地排水、场地地形、土方平衡 等因素进行竖向设计。 1.THE DRAWING WITH "VERTICAL HEIGHT DESIGN" IS BASED ON CITY ROADWAY ENGINEERING WITH CITY BUREAU PIPELINE HEIGHT INDICATION DOCUMENT SITE DRAINAGE, SITE TOPOGRAPHY, AND SOIL BALANCE ARE INCORPORA TED INTO THE DESIGN. 2.本图所用坐标系统为北京市城市坐标系统， 所用高程为规划高程。 2.THE DRAWING INCORPORATES BEIJING CITY COORDINA TE SYSTEM. ALL THE INDICATIVE HEIGHTS ARE PLANNING HEIGHTS. 3.图中道路横坡按1.5%设计，最小纵坡为 0.2%。 3.ALL THE ROADWAY INDICATED ON THE DRAWING IS BASED ON 1.5%HORIZONTAL SLOPE.THE SMALLEST VERTICAL SLOPE IS 0.2%. 4.图中标注单位均为米。 4.BASIC UNIT OF MEASUREMENT IS METRIC. 保留建筑EXISTING BUILDING 已建建筑AS-BUILT 新建建筑NEW BUILDING 道路ROADWAY 绿化LANDSCAPE 地下车库入口BASEMENT PARKING ENTRANCE 坡道RAMP 消防车道FIRE WAY 紧急出口EMERGENCY EXIT 3 2#保安室NO.2 GUARD HOUSE 停车场PARKING 工程地点位置图SITE LOCATION 图例LEGEND 自行车停车场BASEMENT EXIT 1 BICYCLE PARKING H=4.8M 地下室出入口 2 BASEMENT EXIT 2 主出入口 4 PARKING EXIT 4 主出入口 1 EXIT 1 道路ROADWAY 实土绿化COMPACTED SOIL LANDSCAPE 敷土绿化DEPOSITED SOIL LANDSCAPE 通风井VENTILATION OUTLET 冷却塔(两组) COOLING TOWER(2 UNITS) 紧急通道EMERGENCY ACCESS 绿地LANDSCAPE 围挡BARRIER 停车场PARKING 地下车库出入口PARKING ENTRENCE 主出入口MAIN ENTRENCE 1#保安室NO.1 GUARD HOUSE 说明NOTE 1.图中所标注建筑尺寸为外墙皮尺寸. 1.DIMENSIONS INDICA TED ON THE PLAN ARE MEASURED TO EXTERNAL EDGE OF THE BUILDINGS. 2.建筑的坐标点为轴线交点坐标. 2.ARCHITECTURE COORDINATES = INTERSECTION OF THE BUILDINGS AXIS. 3.本图以米为单位,%%P0.000相当于绝对标 高37.75. 3.METRIC SYSTEMS ARE THE UNIT OF MEASUREMENT. 4.本项目对周边现状及规划建筑日照影响满 足相关法规及规范要求, 即日照时数满足大寒日最低2小时的日照要 求. 4.DESIGN COMPLIES WITH LOCAL REGULATION OF SUN SHADING TO NEIGHBORHOOD. 保留建筑面积EXISTING BUILDING 容 积率PLOT RATIO 建筑占地面积BUILDING COVERAGE 建筑密度BUILDING DENSITY 绿化面积GREEN AREA 绿地率GREEN RATIO 总人数TOTAL USERS 机动车停车位CAR PARK 地上其辆65 65 LOTS ABOVE GROUND 地下辆564 中INCLUDE UNDERGROUND 564 LOTS 200辆自行车停车位BICYCLE STAND 200 LOTS 地上辆200 200 LOTS ABOVE GROUND 服务中心SERVICE CENTRE 1号办公楼OFFICE 1 地上
碳钢弯头 Carbon Steel Elbow 不锈钢弯头 Stainless Steel Elbow 高压弯头 High-Pressure Elbow 同心异径管 Concentric Reducers 偏心异径管 Eccentric Reducers 高压异径管 High-pressure Reducers 不锈钢等径三通 Stainless Straight Tee 碳钢等径三通 Carbon Straight Tee 不锈钢等径四通 Stainless Straight Cross 高压三通 High-pressure Tee 锻制三通 Forged Tee 异径接头 Template 管帽 Caps 法兰flange 长径和短径弯头 long and short radius elbows 同心和偏心异径接头 concentric and eccentric reducers 等径和异径三通 straight and reducing outlet tees 大小头 CONCENTRIC REDUCER 相等的三通Tee Equal 等径三通Straight Tee 异径三通Reducing Tee 等径四通Straight Cross 90°短半径弯头90°SS Elbow(SR) U型管Return Bend
90°长半径弯头90°SS Elbow (LR) 高压厚壁弯头Thickness Elbow 盲法兰Blank Flange 弯管Bends 翻边stub ends 异径接头reducers 公称通径 nominal diameter 外径(mm) outside diameter 中心距至端面的距离 center to end 理论重量(kg/pcs) approx weight 类种description 标准Standard 类型Design 材质Material 双丝头 Nipple 同心异径短节 SWAGE Nipple 活接头 Union PLUG HEX HEAD六角管堵 PLUG HEX HEAD SCRD六角螺纹管堵 MPT螺纹 RC螺纹螺桩 stud SWAGE (CONC)同 心异径短节 单承口管箍 Half-Coupling 异径管箍Coupling, Reducing 盲板 Blind Flange 带双圈的盲板spectacle blind 偏心的Ecentric 等径直通equal coupling 内牙直通 female coupling 外牙直通 straight tube with outside 90等径弯头 90 equal elbow 45等径弯头 45 equal elbow
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
常用原材料英文缩写与中文名称对照表A 英文缩写全称 A/MMA 丙烯腈/甲基丙烯酸甲酯共聚物 AA 丙烯酸 AAS 丙烯酸酯-丙烯酸酯-苯乙烯共聚物 ABFN 偶氮(二)甲酰胺 ABN 偶氮(二)异丁腈 ABPS 壬基苯氧基丙烷磺酸钠 B 英文缩写全称 BAA 正丁醛苯胺缩合物 BAC 碱式氯化铝 BACN 新型阻燃剂 BAD 双水杨酸双酚A酯 BAL 2，3-巯(基)丙醇 BBP 邻苯二甲酸丁苄酯 BBS N-叔丁基-乙-苯并噻唑次磺酰胺 BC 叶酸 BCD β－环糊精 BCG 苯顺二醇 BCNU 氯化亚硝脲 BD 丁二烯 BE 丙烯酸乳胶外墙涂料 BEE 苯偶姻乙醚 BFRM 硼纤维增强塑料 BG 丁二醇 BGE 反应性稀释剂 BHA 特丁基-4羟基茴香醚 BHT 二丁基羟基甲苯 BL 丁内酯 BLE 丙酮-二苯胺高温缩合物 BLP 粉末涂料流平剂 BMA 甲基丙烯酸丁酯 BMC 团状模塑料 BMU 氨基树脂皮革鞣剂
BN 氮化硼 BNE 新型环氧树脂 BNS β－萘磺酸甲醛低缩合物 BOA 己二酸辛苄酯 BOP 邻苯二甲酰丁辛酯 BOPP 双轴向聚丙烯 BP 苯甲醇 BPA 双酚A BPBG 邻苯二甲酸丁(乙醇酸乙酯)酯 BPF 双酚F BPMC 2-仲丁基苯基-N-甲基氨基酸酯 BPO 过氧化苯甲酰 BPP 过氧化特戊酸特丁酯 BPPD 过氧化二碳酸二苯氧化酯 BPS 4，4’-硫代双(6-特丁基-3-甲基苯酚) BPTP 聚对苯二甲酸丁二醇酯 BR 丁二烯橡胶 BRN 青红光硫化黑 BROC 二溴(代)甲酚环氧丙基醚 BS 丁二烯-苯乙烯共聚物 BS-1S 新型密封胶 BSH 苯磺酰肼 BSU N，N’-双(三甲基硅烷)脲 BT 聚丁烯-1热塑性塑料 BTA 苯并三唑 BTX 苯-甲苯-二甲苯混合物 BX 渗透剂 BXA 己二酸二丁基二甘酯 BZ 二正丁基二硫代氨基甲酸锌 C 英文缩写全称 CA 醋酸纤维素 CAB 醋酸-丁酸纤维素 CAN 醋酸-硝酸纤维素 CAP 醋酸-丙酸纤维素 CBA 化学发泡剂
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?
MENU 冷菜Cold Dish 白切鸡Boiled Chicken with Sauce 川北凉粉Clear Noodles in Chili Sauce 夫妻肺片Pork Lungs in Chili Sauce 酱香猪蹄Pig Feet Seasoned with Soy Sauce 老醋泡花生Peanuts Pickled in Aged Vinegar 泡椒凤爪Chicken Feet with Pickled Peppers 五香牛肉Spicy Roast Beef 盐焗鸡Baked Chicken in Salt 炸花生米Fried Peanuts 酱猪肘Pork Hock Seasoned with Soy Sauce 凉拌黄瓜Cucumber in Sauce 糖拌西红柿Tomato Slices with Sugar 糖蒜Sweet Garlic 热菜Hot Dishes 东坡方肉Braised Dongpo Pork 鱼香肉丝Yu-Shiang Shredded Pork 糖醋排骨Sweet and Sour Spare Ribs 毛家红烧肉Braised Pork，Mao’s Family Style 红烧狮子头Stewed Pork Ball in Brown Sauce 回锅肉片Sautéed Sliced Pork with Pepper and Chili 京酱肉丝Sautéed Shredded Pork in Sweet Bean Sauce 酸豆角肉沫Sautéed Sour Beans with Minced Pork 杭椒牛柳Sautéed Beef Filet with Hot Green Pepper 青椒肉丝Sautéed Shredded Pork with Green Pepper 水煮牛肉Poached Sliced Beef in Hot Chili Oil 葱爆羊肉Sautéed Lamb Slices with Scallion 红焖羊排Braised Lamb Chops with Carrots 烤羊腿Roast Lamb Leg 手扒羊排Grilled Lamb Chops 烤羔羊Roasted Lamb
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?
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
资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets
资产 其他流动资产Other current assets 流动资产合计Total current assets 非流动资产Non-current assets 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials
固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
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 banks0 g 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？ 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable？114 应收帐款 accounts receivable？ 1141 应收帐款 accounts receivable？ 1142 应收分期帐款 installment accounts receivable？ 1147 应收帐款 -关系人 accounts receivable - related parties？ 1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable？118 其它应收款 other receivables？ 1181 应收出售远汇款 forward exchange contract receivable？ 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies？1183 买卖远汇折价 discount on forward ex-change contract？ 1184 应收收益 earned revenue receivable？ 1185 应收退税款 income tax refund receivable？ 1187 其它应收款 - 关系人 other receivables - related parties？ 1188 其它应收款 - 其它 other receivables - other？ 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables？121~122 存货 inventories？ 1211 商品存货 merchandise inventory？ 1212 寄销商品 consigned goods？ 1213 在途商品 goods in transit？ 1219 备抵存货跌价损失 allowance for reduction of inventory to market？ 1221 制成品 finished goods？ 1222 寄销制成品 consigned finished goods？
handbag手提包 hatbox帽盒 cosmetics case 化妆箱 gloves手套 wrist watch手表 belt腰带 pendant项饰 necklace项链 neck scarf围巾 earrings耳环 sun glasses太阳镜 ring戒指 bracelet手链, 手镯 tie领带 cuff links袖扣 ascot宽领带 hair net发网 brush毛刷 nail polish指甲油 cream rinse营养发水 hair spray发胶 powder puff粉扑
face powder粉 compact带镜粉盒 astringent化妆水 perfume香水 skin milk乳液 cold cream油底霜 atomizer喷雾式香水 hand mirror手镜 bobby pin发夹 false eyelashes 假睫毛 lipstick口红 wig假发 tissue面纸 purse手包 brooch胸针 shawl披肩 neckerchief领巾 台湾是中国神圣领土不可分割的一部分Taiwan is an inalienable part of the inviolable territory of China. 〃台湾同胞Taiwan compatriots 〃台湾、香港、澳门保持原有的资本主义制度和生活方式长期
不变Taiwan, Hong Kong and Macao will retain the current capitalist system and way of life for a long time to come. 〃炭疽anthrax 〃踢皮球pass the buck 〃逃废银行债务evasion of repayment of bank loans 〃韬光养晦hide one’s capacities and bide one’s time 〃讨价还价wheel and deal 〃统筹兼顾make overall plans adn take all factors into consideration; overall planning and all-round consideration 〃同乡会an association of fellow provincials or townsmen 〃筒子楼tube-shaped apartment 〃团队精神team spirit; esprit de corps 〃团结就是力量Unity is strength. 〃退耕还林还草grain for green 〃退耕还林还牧convert the land for forestry and pasture 〃鸵鸟政策ostrich policy; ostrichism 〃脱贫致富?cast (shake, throw) off poverty and set out on a road to prosperity? 〃拖欠工资arrears of wage W 〃挖墙脚undermine the foundation of sth.; cut the ground
第一课财务会计导读 Glossary accrual basis权责发生制 Asset资产 balance sheet资产负债表 capital adequacy ratio资本充足率 cash basis收付实现制 cash flow statement现金流量表 double entry method复式记账法 Expenses费用 Fair value公允价值 financial reports财务报告 going concern持续经营 guarantee担保 Historical cost历史成本 Impairment减值 impairment provision减值准备 income statement利润表 Liabilities负债 Maturity到期 Net realizable value可变现净值 Owners’Equity所有者权益 post-amortization costs摊余成本 Present value现值 Profit利润 Replacement cost重置成本 stewardship受托责任 transferor转出方 transferee转入方 1.资产类科目Assets 现金：Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 原材料：Raw materials 在途物资：Materials in transport 库存商品：inventory 存货跌价准备：provision for the decline in value of inventories