会计科目中英文对照-ZTT

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1、一、资产类  Assets 流动资产                 Current assets 货币资金                 Cash and cash equivalents1001 现金                 Cash1002 银行存款                 Cash in bank           1009 其他货币资金 Other cash and cash equivalents     '100901     外埠存款 Other city Cash i

2、n bank     '100902     银行本票 Cashier's cheque      '100903     银行汇票 Bank draft      '100904     信用卡                 Credit card      '100905     信用证保证金 L/C  Guarantee deposits     '100906     存出投资款 Refundable deposits1101 短期投资                 Short-term in

3、vestments     '110101 股票 Short-term investments - stock     '110102 债券 Short-term investments - corporate bonds     '110103 基金 Short-term investments - corporate funds     '110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falli

4、ng price reserves 应收款                 Account receivable1111 应收票据                 Note receivable                 银行承兑汇票 Bank acceptance  商业承兑汇票 Trade acceptance 1121 应收股利                 Dividend receivable1122 应收利息                 Interest  receivable11

5、31 应收账款                 Account receivable1133 其他应收款                 Other notes receivable1141 坏账准备           Bad debt reserves1151 预付账款                 Advance money1161 应收补贴款   Cover deficit by state subsidies of receivable 库存资产                 Invento

6、ries1201 物资采购                 Supplies purchasing1211 原材料                 Raw materials1221 包装物                 Wrappage 1231 低值易耗品  Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品                 Semi-Finished goods1243 库存商品   

7、              Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1

8、281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用     Deferred and prepaid expenses 长期投资                 Long-term investment            1401 长期股权投资 Lon