中国会计科目的中英文对照—资产类3(在线收听

  机器设备 Machinery equipment

  运输设备 Transportation facilities

  工具器具 Instruments and implement

  累计折旧 Accumulated depreciation

  固定资产减值准备 Fixed assets depreciation reserves

  房屋、建筑物减值准备 Building/structure depreciation reserves

  机器设备减值准备 Machinery equipment depreciation reserves

  工程物资 Project goods and material

  专用材料 Special-purpose material

  专用设备 Special-purpose equipment

  预付大型设备款 Prepayments for equipment

  为生产准备的工具及器具 Preparative instruments and implement for fabricate

  在建工程 Construction-in-process

  安装工程 Erection works

  在安装设备 Erecting equipment-in-process

  技术改造工程 Technical innovation project

  大修理工程 General overhaul project

  在建工程减值准备 Construction-in-process depreciation reserves

  固定资产清理 Liquidation of fixed assets

  无形资产 Intangible assets

  专利权 Patents

  非专利技术 Non-Patents

  商标权 Trademarks, Trade names

  著作权 Copyrights

  土地使用权 Tenure

  商誉 Goodwill

  无形资产减值准备 Intangible Assets depreciation reserves

  专利权减值准备 Patent rights depreciation reserves

  商标权减值准备 trademark rights depreciation reserves

  未确认融资费用 Unacknowledged financial charges

  待处理财产损溢 Wait deal assets loss or income

  长期待摊费用 Long-term deferred and prepaid expenses

  待处理财产损溢 Wait deal assets loss or income

  待处理流动资产损溢 Wait deal intangible assets loss or income

  待处理固定资产损溢 Wait deal fixed assets loss or income

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