会计科目英语大全

《会计科目英语大全》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、会计英语科目大全一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902银行本票Cashier''scheque100903银行汇票Bankdraft100904信用卡Creditcard100905信用证保证金L/CGuaranteedeposits1009

2、06存出投资款Refundabledeposits1101短期投资Short-terminvestments110101股票Short-terminvestments-stock110102债券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpric

3、ereserves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Dividendreceivable1122应收利息Interestreceivable1131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Coverd

4、eficitbystatesubsidiesofreceivable库存资产Inventories1201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Differencesbetweenpurcha

5、singandsellingprice1251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D

6、eferredandprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks140101股票投资Investmentonstocks140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds140201债券投资Investmentonbonds140202其他债权投资Otherinvestmentonbonds1421长期投资减值准

7、备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves1431委托贷款Entrustloans143101本金Principal143102利息Interest143103减值准备Depreciationreserves1501固定资产Fixedassets房屋Buildi

8、ng建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationres