① 會計科目中英文對照表
現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier『s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價准備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值准備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳准備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳准備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自製半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委託加工物資 Consigned processiong material
委託代銷商品 Consignment-out
受託代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價准備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委託貸款-本金 Consignment loan - principle
委託貸款-利息 Consignment loan - interest
委託貸款-減值准備 Consignment loan - provision
固定資產-房屋建築物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及傢具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值准備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產准備的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程減值准備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - instrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值准備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans e within one year
一年內到期長期應付款 Long term payable e within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈餘公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈餘公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產准備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資准備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈餘公積-法定盈餘公積金 Surplus reserve - statutory surplus reserve
盈餘公積-任意盈餘公積金 Surplus reserve - other surplus reserve
盈餘公積-法定公益金 Surplus reserve - statutory welfare reserve
盈餘公積-儲備基金 Surplus reserve - reserve fund
盈餘公積-企業發展基金 Surplus reserve - enterprise development fund
盈餘公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax
② 關於債權出資的英文翻譯
The new" company law" promulgate make claims to become the company's investment forms an important content, along with our country economy development, the investment enthusiasm is rising, investment channel widen, to claim form to invest in companies were not uncommon. However the claim itself has the characteristic that debt financing compared to other property investment has risk, there are more questions. This paper from the creditor's rights investment theoretical basis, legal basis, of debt financing in legal feasibility; and combining the analysis of the characteristics of the creditor creditor's rights investment legal risk, and then find the address issues related to the legal path, in order to perfect our country's legal system of creditor s rights investment.
關鍵詞：
債權出資=Debt financing
法律基礎=Legal basis
法律風險=Legal risk
法律路徑=Legal path
③ 債券型基金英語文獻(急)
以國債、金融債等固定收益類金融工具為主要投資對象的基金稱為債券型基金，因為其投資的產品收益比較穩定，又被稱為「固定受益基金」。根據投資股票的比例不同，債券型基金又可分為純債券型基金與偏債劵型基金。兩者的區別在於，純債型基金不投資股票，而偏債型基金可以投資少量的股票。偏債型基金的優點在於可以根據股票市場走勢靈活地進行資產配置，在控制風險的條件下分享股票市場帶來的機會。
一般來說，債券型基金不收取認購或申購的費用，贖回費率也較低。
債券基金有以下特點：
（一）低風險，低收益。由於債券型基金的投資對象——債券收益穩定、風險也較小，所以，債券型基金風險較小，但是同時由於債券是固定收益產品，因此相對於股票基金，債券基金風險低但回報率也不高。
（二）費用較低。由於債券投資管理不如股票投資管理復雜，因此債券基金的管理費也相對較低，目前我國債券型基金的
（三）收益穩定。投資於債券定期都有利息回報，到期還承諾還本付息，因此債券基金的收益較為穩定。
（四）注重當期收益。債券基金主要追求當期較為固定的收入，相對於股票基金而言缺乏增值的潛力，較適合於不願過多冒險，謀求當期穩定收益的投資者。
To treasury bonds, financial bonds and other fixed-income instruments such as the main investment fund known as bond funds, investment procts because of their relatively stable earnings, also known as the "fixed benefit fund." According to the proportion of different stock investments, bond funds can be divided into pure bond funds and partial Bonds Fund. The difference between the two, not pure debt funds in the stock market, and partial debt funds can invest in a small number of stocks. Partial debt funds in accordance with the advantage of the stock market movements can be flexibility to asset allocation, risk control conditions to share the opportunities offered by the stock market.
In general, bond funds do not charge subscription or purchase, the cost of the redemption rates are lower.
Bond Fund has the following characteristics:
(A) low-risk, low income. As bond funds, the investment target - bond yields stable, the risks are also smaller, therefore, less risky bond funds, but because the bonds are fixed-income procts, relative to equity funds, bond funds low-risk but not the rate of return high.
(2) lower cost. As bond investment management managing complex than equity investments, bond fund management fees are relatively low, our country's bond funds
(C) income stability. Invest in regular bonds have interest returns, e also committed to debt service, and therefore the bond proceeds fund more stable.
(D) focus on current income. ABF mainly seeking more current fixed income, compared to equity funds in terms of the lack of value-added potential, in not too much more suitable for adventure, the current stability of income for investors.
④ 求財務方面的英文術語!
1、會計：accounting
會計是以貨幣為主要計量單位，運用專門的方法，對企業、機關單位或其他經濟組織的經濟活動進行連續、系統、全面地反映和監督的一項經濟管理活動。
2、資產：Asset
資產是指由企業過去的交易或事項形成的、由企業擁有或者控制的、預期會給企業帶來經濟利益的資源。不能帶來經濟利益的資源不能作為資產，是企業的權利。資產按照流動性可以劃分為流動資產、長期投資、固定資產、無形資產和其他資產。
3、負債：Liability
負債實質上是企業在一定時期之後必須償還的經濟債務，其償還期或具體金額在它們發生或成立之時就已由合同、法規所規定與制約，是企業必須履行的一種義務。
4、收入：Revenue
收入按企業從事日常活動的性質不同，分為銷售商品收入、提供勞務收入和讓渡資產使用權收入。收入按企業經營業務的主次不同，分為主營業務收入和其他業務收入。
5、費用：Expense
費用是企業在日常活動中發生的會導致所有者權益減少的、與向所有者分配利潤無關的經濟利益的總流出。
⑤ 債券相關的英語詞彙，關於股票的英語單詞有哪些
bond, debenture, debts債券
negotiable share可流通股份
convertible bond可轉換債券
treasury/government bond國庫券/政府債券
corporate bond企業債券
closed-end securities investment fund 封閉式證券投資基金
open-end securities investment fund 開放式證券投資基金
fund manager基金經理/管理公司
fund custodian bank 基金託管銀行
market capitalization 市值
p/e ratio 市盈率(price/earning)
mark-to-market逐日盯市
payment versus delivery 銀券交付
clearing and settlement 清算/結算
commodity/financial derivatives 商品/金融衍生產品
put / call option 看跌/看漲期權
margins, collateral 保證金
rights issue/offering 配股
bonus share 紅股
dividend紅利/股息
ADR美國存托憑證/存股證(American Depository Receipt)
GDR全球存托憑證/存股證(Global Depository Receipt)
retail/private investor 個人投資者/散戶
institutional investor機構投資者
broker/dealer 券商
proprietary trading 自營
insider trading/dealing 內幕交易
market manipulation 市場操縱
prospectus招股說明書
IPO 新股/初始公開發行(Initial Public Offering)
merger and acquisition收購兼並
All Ordinaries Index （澳大利亞）股市指數
Amex(American Stock Exchange) 美國股票交易所
amortize 攤提，分期償還債務
annuity 年金享受權
asking price 賣主的開叫價
assess 對（財產等）進行估價，確定（款項）的金額
back 拖欠的
bad loan 呆賬，壞賬
lout 幫助……擺脫困境
balloon （分期付款中）最後數目特大的一筆
barometer 晴雨表，[喻]標記，指標
basis point 基點（一個百分點的百分之一）
bear markets 熊市
blue-chip （股票等）熱門的，（在同行中）最賺錢的
forex foreign exchange
bond 債券，公債
bourse 交易所，證券交易所
bull markets 牛市
bullish 牛市的
bunji-change 快速的大幅度變化
CAC-40 Index （法國）股市指數
CD(certificate-of-deposit) 大額存款單
Chicago Mercantile Exchange 芝加哥商業交易所
Consumer Price Index 消費者價格指數
contagion 蔓延
correction 調整
coupon rate 券根利率
CTA(Commodities Trading Advisor) 農礦產品交易顧問
Currency board 貨幣委員會
DAX index （法蘭克福）德國股市指數
dead loan 死帳
delist 從上市證券表中除名
derivatives 衍生金融商品（由利率或債券、外匯或匯率以及股票或股價指數等現貨市場衍生出來，主要有期貨futures、期權option trading與掉期swap三種類型，品種多達100餘種，股票與證券行業英語詞彙。）
discount 貼現
discount rate 貼現率
DJIA Dow-Jones Instrial Average 道•瓊斯公用事業股價平均數，英語詞彙《股票與證券行業英語詞彙》(http://m.unjs.com)。通常簡稱Dow（道），是30個主要工業公司股票價格的組合。
Dow-Jones Composite Average of 65 representative stocks 65種有代表性的股票的道•瓊斯公用事業股價平均數
Dow-Jones Transpositions Average 道•瓊斯運輸業股價平均數
Dow-Jones Utilities Average 道•瓊斯公用事業股價平均數
down 付現款
equity （押款金額以外的）財產價值，證券，股票
escrow 由第三者保存、等條件完成後即交受讓人的契據（或證書等）
face value 面值
Federal Agency Issues 聯邦機構債券
fluctuation 起伏
fluctuate 起伏
fraud 欺騙，欺詐
fraulence 欺騙（欺詐）行為
fraulent 欺詐的
FTSI Financial Times 100 Share Index （英國）金融時報100種股票指數
good 有效的
Hang Seng Index （香港）恆生指數
holdings 佔有的財產，股票
Ibbotson Small Company Index Ibbotson Company Index中包括近2700家公司：即在紐約股市上交易的最後的20%股票
imburse 賠償
initial share 原始股
IRA Indivial Retirement Account 個人退休賬號
junk bond 假債券
junk bonds 垃圾債券
lien 扣押權，留置權
liquidate 清算，破產
list （交易所）上市證券；把（證券）列人上市證券表
long position 多頭
margin 差額，保險金
mutual fund 公共基金
NASD=National Association of Securities Dealers 全美證券交易者協會
NASDAQ (National Association of Securities Dealers Automated Quotations) 納斯達克（全美證券交易者協會自動化摘要）
NAV (Net Asset Value) 凈資產值
new issue ( IPOInitial Public Offering)新上市股票
Nikkei Stock Aver age 日經股票平均指數
nosedive （價格等）暴跌
NYSE』Volume 紐約股票交易量
NYSE』s composite index 紐約股票交易綜合指數
NYSE(New York Stock Exchange) 紐約股票交易所(也稱或Big Board)
obligation 契約，債券
outstanding 拖欠的
par value 票面價值
plummet 驟然跌落
policy 保險單
pool 集合基金
portfolio 有價證券
preferred stock 優先股票
premium 獎金，傭金，擔保費
premium 溢價
proceeds 收入，收益
rally （股票價格等）止跌，上揚
rebound 反彈
recoup 償還，補償
recovery 恢復
red-chip share 紅籌股
refund 償還
rescue package 一攬子救援計劃
resilience 回彈，復原力
resilient 有回彈力的，恢復活力的
risk 保險項目
run 擠提存款,擠兌,爭購
Russell 2000 Russell 2000種小資本股票
S&P 500(Standard & Poor』s 500 Composite Stock Price Index) 標准普爾股價指數
SEC(Federal Securities and Exchange Commission) 聯邦證券與交易委員會
securities 證券，債券
shares （英）股票=（美）stock
shore up 支撐
slash （大幅度）削減（工資等）
slump 暴跌，不景氣
SMI index （蘇黎士市）瑞士股票指數
solvent 有償還能力的
speculate 投機
speculation 投機
speculator 投機者
T-Bill (Treasury Bill) 美國短期國債（每星期發行一次）
T-bond (Treasury Bond) 美國長期國債（期限為20年或30年）
T-note (Treasury Note) 美國中期國債（期限為2年到10年）
Technology-heavy Nasdaq 以技術為主的Nasdaq
Technology-laden Nasdaq 以技術為主的Nasdaq
term 年限
tech-heavy NASDAQ 以技術股票為主的NASDAQ
technology-rich stocks 技術股票
technology-weighted index (NASDAQ) 反映技術股票的指數(NASDAQ)
希望能幫助到你，望採納！！！
⑥ 國債、企業債 英語怎麼說
國債：national debt, public debt；國庫券：T-bills(在美國，中期國債：Treasury notes；長期國債：Treasury bonds)
企業債
無擔保債券：debentures
次級無擔保債券：subordinated debentures
⑦ 請將 債權投資 翻譯成英語
翻譯如下：
債權投資
investing of creditor或Investments in debt
例句：
債權讓與是我國《合同法》中規定的一項制度，對促進債權的流轉，鼓勵用債權投資起了重要的作用。
The creditor's rights transferring is a system in our country "ContractLaw", which has promoted the creditor's rights circulation and encouraged investing of creditor.
⑧ 中英文會計科目對照表,
代碼 名稱 英譯
1 資產 assets
11~ 12 流動資產 current assets
111 現金及約當現金 cash and cash equivalents
1111 庫存現金 [1] cash on hand
1112 零用金/周轉金 petty cash/revolving funds
1113 銀行存款 cash in banks
1116 在途現金 cash in transit
1117 約當現金 cash equivalents
1118 其它現金及約當現金 other cash and cash equivalents
112 短期投資 short-term investment
1121 短期投資-股票 short-term investments-stock
1122 短期投資-短期票券 short-term investments-short-term notes and bills
1123 短期投資-政府債券 short-term investments-government bonds
1124 短期投資-受益憑證 short-term investments-beneficiary certificates
1125 短期投資-公司債 short-term investments-corporate bonds
1128 短期投資-其它 short-term investments-other
1129 備抵短期投資跌價損失 allowance for rection of short-term investment to
market
113 應收票據 notes receivable
1131 應收票據 notes receivable
1132 應收票據貼現 discounted notes receivable
1137 應收票據-關系人 notes receivable-related parties
1138 其它應收票據 other notes receivable
1139 備抵呆帳-應收票據 allowance for uncollec-tible accounts-notes receivable
114 應收帳款 accounts receivable
1141 應收帳款 accounts receivable
1142 應收分期帳款 installment accounts receivable
1147 應收帳款-關系人 accounts receivable-related parties
1149 備抵呆帳-應收帳款 allowance for uncollec-tible accounts-accounts receivable
118 其它應收款 other Receivables
1181 應收出售遠匯款 forward exchange contract receivable
1182 應收遠匯款-外幣 forward exchange contract receivable-foreign currencies
1183 買賣遠匯折價 discount on forward ex-change contract
1184 應收收益 earned revenue receivable
1185 應收退稅款 income tax refund receivable
1187 其它應收款-關系人 other receivables-related parties
1188 其它應收款-其它 other receivables-other
1189 備抵呆帳-其它應收款 allowance for uncollec-tible accounts-other receivables
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷商品 consigned goods
1213 在途商品 goods in transit
1219 備抵存貨跌價損失 allowance for rection of inventory to market
1221 製成品 finished goods
1222 寄銷製成品 consigned finished goods
1223 副產品 by-procts
1224 在製品 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 備抵存貨跌價損失 allowance for rection of inventory to market
125 預付費用 prepaid expenses
1251 預付薪資 prepaid payroll
1252 預付租金 prepaid rents
1253 預付保險費 prepaid insurance
1254 用品盤存 office supplies
1255 預付所得稅 prepaid income tax
1258 其它預付費用 other prepaid expenses
126 預付款項 prepayments
1261 預付貨款 prepayment for purchases
1268 其它預付款項 other prepayments
128~129 其它流動資產 other current assets
1281 進項稅額 VAT paid ( or input tax)
1282 留抵稅額 excess VAT paid (or overpaid VAT)
1283 暫付款 temporary payments
1284 代付款 payment on behalf of others
1285 員工借支 advances to employees
1286 存出保證金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 遞延所得稅資產 deferred income tax assets
1292 遞延兌換損失 deferred Foreign Exchange losses
1293 業主往來(股東往來) owners'(stockholders') current account
1294 同業往來 current account with others
1298 其它流動資產-其它 other current assets-other
13 基金及長期投資 funds and long-term investments
131 基金 funds
1311 償債基金 redemption fund (or sinking fund)
1312 改良及擴充基金 fund for improvement and expansion
1313 意外損失准備基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 長期投資 long-term investments
1321 長期股權投資 long-term equity investments
1322 長期債券投資 long-term bond investments
1323 長期不動產投資 long-term real estate in-vestments
1324 人壽保險現金解約價值 cash Surrender value of life insurance
1328 其它長期投資 other long-term investments
1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments
14~ 15 固定資產 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land-revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物-重估增值 land improvements-revaluation increments
1429 累積折舊-土地改良物 accumulated depreciation-land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物-重估增值 buildings-revaluation increments
1439 累積折舊-房屋及建物 accumulated depreciation-buildings
144~146 機(器)具及設備 machinery and equipment
1441 機(器)具 machinery
1448 機(器)具-重估增值 machinery-revaluation increments
1449 累積折舊-機(器)具 accumulated depreciation-machinery
151 租賃資產 leased assets
1511 租賃資產 leased assets
1519 累積折舊-租賃資產 accumulated depreciation-leased assets
152 租賃權益改良 leasehold improvements
1521 租賃權益改良 leasehold improvements
1529 累積折舊-租賃權益改良 accumulated depreciation-leasehold improvements
156 未完工程及預付購置設備款 construction in progress and prepayments for
equipment
1561 未完工程 construction in progress
1562 預付購置設備款 prepayment for equipment
158 雜項固定資產 miscellaneous property, plant, and equipment
1581 雜項固定資產 miscellaneous property, plant, and equipment
1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment-
revaluation increments
1589 累積折舊-雜項固定資產 accumulated depreciation-miscellaneous property, plant,
and equipment
16 遞耗資產 depletable assets
161 遞耗資產 depletable assets
1611 天然資源 natural resources
1618 重估增值-天然資源 natural resources-revaluation increments
1619 累積折耗-天然資源 accumulated depletion-natural resources
17 無形資產 intangible assets
171 商標權 trademarks
1711 商標權 trademarks
172 專利權 patents
1721 專利權 patents
173 特許權 franchise
1731 特許權 franchise
174 著作權 right
1741 著作權 right
175 計算機軟體 Computer Software
1751 計算機軟體 computer software cost
176 商譽 goodwill
1761 商譽 goodwill
177 開辦費 organization costs
1771 開辦費 organization costs
178 其它無形資產 other intangibles
1781 遞延退休金成本 deferred pension costs
1782 租賃權益改良 leasehold improvements
1788 其它無形資產-其它 other intangible assets-other
18 其它資產 other assets
181 遞延資產 deferred assets
1811 債券發行成本 deferred bond issuance costs
1812 長期預付租金 long-term prepaid rent
1813 長期預付保險費 long-term prepaid insurance
1814 遞延所得稅資產 deferred income tax assets
1815 預付退休金 prepaid pension cost
1818 其它遞延資產 other deferred assets
182 閑置資產 idle assets
1821 閑置資產 idle assets
184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe
receivables
1841 長期應收票據 long-term notes receivable
1842 長期應收帳款 long-term accounts receivable
1843 催收帳款 overe receivables
1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe
receivables-related parties
1848 其它長期應收款項 other long-term receivables
1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts-
long-term notes, accounts and overe receivables
185 出租資產 assets leased to others
1851 出租資產 assets leased to others
1858 出租資產-重估增值 assets leased to others-incremental value from revaluation
1859 累積折舊-出租資產 accumulated depreciation-assets leased to others
186 存出保證金 refundable deposit
1861 存出保證金 refundable deposits
188 雜項資產 miscellaneous assets
(8)其他債券投資英文擴展閱讀
會計職稱考試
同義詞會計考試一般指會計職稱考試
會計職稱考試的全稱是會計專業技術資格考試，ACCT分類之一。會計職稱考試是由財政部、人事
部共同組織的全國統一考試，共分初級會計、中級會計師和高級會計師職稱三個級別。
考試實行全國統一考試制度，每年考試一次，由全國統一組織、統一大綱、統一試題，統一評分標准。
會計專業初級、中級資格考試合格者，即由各省、自治區、直轄市、新疆生產建設兵團人事（職改）部門頒發人事部統一印製，人事部、財政部印的會計專業技術資格證書。證書全國范圍有效。
⑨ sap 總賬科目分類 asdkm對應的英文單詞是什麼比如a是asset這種解釋，謝謝
我們也是用得SAP，不過沒注意到這個問題。
中國會計科目的中英文對照
一、資產類 Assets
流動資產 Current assets
貨幣資金 Cash and cash equivalents
1001 現金 Cash
1002 銀行存款 Cash in bank
1009 其他貨幣資金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 銀行本票 Cashier's cheque
'100903 銀行匯票 Bank draft
'100904 信用卡 Credit card
'100905 信用證保證金 L/C Guarantee deposits
'100906 存出投資款 Refundable deposits
1101 短期投資 Short-term investments
'110101 股票 Short-term investments - stock
'110102 債券 Short-term investments - corporate bonds
'110103 基金 Short-term investments - corporate funds
'110110 其他 Short-term investments - other
1102 短期投資跌價准備 Short-term investments falling price reserves
應收款 Account receivable
1111 應收票據 Note receivable
銀行承兌匯票 Bank acceptance
商業承兌匯票 Trade acceptance
1121 應收股利 Dividend receivable
1122 應收利息 Interest receivable
1131 應收賬款 Account receivable
1133 其他應收款 Other notes receivable
1141 壞賬准備 Bad debt reserves
1151 預付賬款 Advance money
1161 應收補貼款 Cover deficit by state subsidies of receivable
庫存資產 Inventories
1201 物資采購 Supplies purchasing
1211 原材料 Raw materials
1221 包裝物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差異 Materials cost variance
1241 自製半成品 Semi-Finished goods
1243 庫存商品 Finished goods
1244 商品進銷差價 Differences between purchasing and selling price
1251 委託加工物資 Work in process - outsourced
1261 委託代銷商品 Trust to and sell the goods on a commission basis
1271 受託代銷商品 Commissioned and sell the goods on a commission basis
1281 存貨跌價准備 Inventory falling price reserves
1291 分期收款發出商品 Collect money and send out the goods by stages
1301 待攤費用 Deferred and prepaid expenses
長期投資 Long-term investment
1401 長期股權投資 Long-term investment on stocks
'140101 股票投資 Investment on stocks
'140102 其他股權投資 Other investment on stocks
1402 長期債權投資 Long-term investment on bonds
'140201 債券投資 Investment on bonds
'140202 其他債權投資 Other investment on bonds
1421 長期投資減值准備 Long-term investments depreciation reserves
股權投資減值准備 Stock rights investment depreciation reserves