会计科目名称和编号

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1、名称 Title一、资产类 I.Assets现金 Cashonhand银行存款 Cashinbank其他货币资金 Othermonetaryfunds外埠存款 Depositsinothercities银行本票 Cashier'sCheck银行汇票 Bankdraft信用卡 CreditCard信用证保证金 L/Cguaranteedeposit存出投资款 Investmentpaid短期投资 Short-terminvestments股票 Stock债券 Bond基金 Fund其他 Others短期投资跌价准备 Provisi

2、onforshort-terminvestmentWrite—down应收票据 Notesreceivable应收股利 Dividendreceivable应收利息 Interestreceivable应收账款 Accountsreceivable其他应收款 Otherreceivables坏账准备 Provisionforbaddebts预付账款 Advancestosuppliers应收补贴款 Subsidiesreceivable物资采购 Materialspurchased原材料 Rawmaterials包装物 Pack

3、agingmaterials低值易耗品 Low-valuedconsumables材料成本差异 Costvarianceofmaterials自制半成品 Self-manufacturedsemi-finishedproduct库存商品 Goodsonhand商品进销差价 MarginbetweenSellingandpurchasingprices委托加工物资 MaterialsonConsignmentforfurtherprocessing委托代销商品 Goodsonconsignment受托代销商品 Fiduciaryg

4、oodsforsale存货跌价准备 Provisionforinventorywrite-down分期收款发出商品 Goodsoninstallmentsale待摊费用 Prepaidexpenses长期股权投资 Long-termequityinvestments股票投资 Stockinvestment其他股权投资 Otherequityinvestment长期债权投资 Long-termdebtinvestments债券投资 Bondinvestment其他债权投资 Otherdebtinvestment长期投资减值准备 P

5、rovisionforimpairmentoflong-terminvestments委托贷款 Designatedloanreceivable本金 Principal利息 Interest减值准备 Provisionforimpairment固定资产 Fixedassets累计折旧 Accumulateddepreciation固定资产减值准备 Provisionforimpairmentoffixedassets工程物资 Constructionmaterials专用材料 Materialsforspecialuse专用设备

6、 Equipmentforspecialuse预付大型设备款 Advancestosuppliersofgiantequipment为生产准备的工具及器具 Toolsandapparatusforuseinproduction在建工程 Constructioninprogress在建工程减值准备 Provisionforimpairmentofconstructioninprogress固定资产清理 Disposaloffixedassets无形资产 Intangibleassets无形资产减值准备 Provisionforim

7、pairmentofintangibleassets未确认融资费用 Unrecognizedfinancingexpenses长期待摊费用 Long-termprepayments待处理财产损溢 Assetgainorlossinsuspense待处理流动资产损溢 Currentassetgainorlossinsuspense待处理固定资产损溢 Fixedassetgainorlossinsuspense二、负债类 II.Liabilities短期借款 Short-termloans应付票据 Notespayable应付账款 

8、Accountspayable预收账款 Advancesfromcustomers代销商品款 Consignment-inmoney应付工资 Accruedpayroll应付福利费 Welfareexpensespayable应付股利 Dividendpayab