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标题: ACCA考试会计科目中英对照（2） [打印本页]

作者: ajpheif16 时间: 2016-4-15 16:53 标题: ACCA考试会计科目中英对照（2）

　　代码名称英译
　　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
　　1223 副产品 by-products
　　1224 在制品 work in process
　　1225 委外加工 work in process - outsourced
　　1226 原料 raw materials
　　1227 物料 supplies
　　1228 在途原物料 materials and supplies in transit
　　1229 备抵存货跌价损失 allowance for reduction of inventory to market
　　125 预付费用 prepaid expenses
　　1251 预付薪资 prepaid payroll
　　1252 预付租金 prepaid rents
　　1253 预付保险费 prepaid insurance
　　1254 用品盘存 office supplies
　　1255 预付所得税 prepaid income tax
　　1258 其它预付费用 other prepaid expenses
　　126 预付款项 prepayments
　　1261 预付货款 prepayment for purchases
　　1268 其它预付款项 other prepayments
　　128~129 其它流动资产 other current assets
　　1281 进项税额 VAT paid （ or input tax）
　　1282 留抵税额 excess VAT paid （or overpaid VAT）
　　1283 暂付款 temporary payments
　　1284 代付款 payment on behalf of others
　　1285 员工借支 advances to employees
　　1286 存出保证金 refundable deposits
　　1287 受限制存款 certificate of deposit-restricted
　　1291 递延所得税资产 deferred income tax assets
　　1292 递延兑换损失 deferred foreign exchange losses
　　1293 业主（股东）往来 owners'（stockholders'） current account
　　1294 同业往来 current account with others
　　1298 其它流动资产-其它 other current assets - other

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