会计科目中英对照表

《会计科目中英对照表》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、会计科目中英对照表2009年05月11日星期一14:31会计科目中英对照表一、资产类  Assets流动资产                Currentassets货币资金                Cashandcashequivalents1001现金                Cash1002银行存款                Cashinbank          1009其他货币资金Othercashandcashequivalents    '100901    外埠存款OthercityCashinbank    '100902    银行本票Cashier'

2、scheque    '100903    银行汇票Bankdraft    '100904    信用卡                Creditcard    '100905    信用证保证金L/C  Guaranteedeposits    '100906    存出投资款Refundabledeposits1101短期投资                Short-terminvestments    '110101股票Short-terminvestments-stock    '110102债券Short-terminvestments-corporatebonds   

3、 '110103基金Short-terminvestments-corporatefunds    '110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款                Accountreceivable1111应收票据                Notereceivable                银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利                Div

4、idendreceivable1122应收利息                Interest  receivable1131应收账款                Accountreceivable1133其他应收款                Othernotesreceivable1141坏账准备          Baddebtreserves1151预付账款                Advancemoney1161应收补贴款  Coverdeficitbystatesubsidiesofreceivable库存资产                Inventories1

5、201物资采购                Suppliespurchasing1211原材料                Rawmaterials1221包装物                Wrappage1231低值易耗品  Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品                Semi-Finishedgoods1243库存商品                Finishedgoods1244商品进销差价Differencesbetweenpurchasingandse

6、llingprice1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis1271受托代销商品Commissionedandsellthegoodsonacommissionbasis1281存货跌价准备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用    Deferredandprepaidexpenses长期投资                L

7、ong-terminvestment            1401长期股权投资Long-terminvestmentonstocks    '140101    股票投资Investmentonstocks    '140102    其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds                    '140201    债券投