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