外企科目中英文对照 预付帐款-存货 downpayment made for inventories 在途物资 Goods in transit 原材料-铝 Raw Material - Aluminium 原材料-其他BOM外辅料 Auxiliary materials not in BOM 包装材料-已列入物料清单 Packaging Material in BOM 包装材料-未列入物料清单 Packaging Material not in BOM 低值易耗品-消耗品 LVA-expendable items 半成品 Semi-finished goods 在制品(生产定单) Work in process(production orders) 产成品 Finished goods 外购商品 Trading goods 存货跌价准备-材料 Provision-value decline of material 存货跌价准备-半成品 Provision-value decline of semi-finished 存货跌价准备-产成品 Provision-value decline of finished good 发出商品 Goods sent out 待摊费用 Deferred expenses 机械及设备租赁 (IFRS) Machinery and equipment lease (IFRS) 机械及设备(IFRS) Machinery and equipment (IFRS) 无形资产减值准备(本地) Provision-impairment loss-intangi
Asset(LOCAL) 经营活动长期待摊费用 Long term operating deferred expenses 短期借款-财务公司 Short-term loan - SAIC F