Accounting Subject Lists-English and Chinese Term Comparison Series (Two)

 

50		Machinery equipment depreciation reserves	机器设备减值准备
51	1601	Project goods and materials	工程物资
52	160101	Special-purpose material	专用材料
52	160102	Special-purpose equipment	专用设备
53	160103	Prepayments for equipment	预付大型设备款
54	160104	Preparative instruments and implement for fabricating	为生产准备的工具及器具
55	1603	Construction-in-process	在建工程
56		Erection works	安装工程
57		Erecting equipment-in-process	在安装设备
58		Technical innovation project	技术改造工程
59		General overhaul project	大修理工程
60	1605	Construction-in-process depreciation reserves	在建工程减值准备
61	1701	Liquidation of fixed assets	固定资产清理
62	1801	Intangible assets	无形资产
63		Patents	专利权
64		Non-Patents	非专利技术
65		Trademarks, Trade names	商标权
66		Copyrights	著作权
67		Tenure	土地使用权
68		Goodwill	商誉
69	1805	Intangible assets depreciation reserves	无形资产减值准备
70		Patent rights depreciation reserves	专利权
71		Trademark rights depreciation reserves	商标权减值准备
72	1815	Unacknowledged financial charges	未确认融资费用
73	1901	Long-term deferred and prepaid expense	长期待摊费用
74	1911	Wait deal assets loss or income	待处理财产损益
75	191101	Wait deal intangible assets loss or income	待处理流动资产损溢
76	191102	Wait deal fixed assets loss or income	待处理固定资产损溢