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

 

50		Machinery equipment depreciation reserves	機器設備減值準備
51	1601	Project goods and materials	工程物資
52	160101	Special-purpose material	專用材料
52	160102	Special-purpose equipment	專用設備
53	160103	Prepayments for equipment	預付大型設備款
54	160104	Preparative instruments and implement for fabricating	爲生產準備的工具及器具
55	1603	Construction-in-process	在建工程
56		Erection works	安裝工程
57		Erecting equipment-in-process	在安裝設備
58		Technical innovation project	技術改造工程
59		General overhaul project	大修理工程
60	1605	Construction-in-process depreciation reserves	在建工程減值準備
61	1701	Liquidation of fixed assets	固定資產清理
62	1801	Intangible assets	無形資產
63		Patents	專利權
64		Non-Patents	非專利技術
65		Trademarks, Trade names	商標權
66		Copyrights	著作權
67		Tenure	土地使用權
68		Goodwill	商譽
69	1805	Intangible assets depreciation reserves	無形資產減值準備
70		Patent rights depreciation reserves	專利權
71		Trademark rights depreciation reserves	商標權減值準備
72	1815	Unacknowledged financial charges	未確認融資費用
73	1901	Long-term deferred and prepaid expense	長期待攤費用
74	1911	Wait deal assets loss or income	待處理財產損益
75	191101	Wait deal intangible assets loss or income	待處理流動資產損溢
76	191102	Wait deal fixed assets loss or income	待處理固定資產損溢