中英文会计科目对照表如下

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1、中英文会计科目对照表如下: 会计科目accountingsubject 顺序号serialnumber 编号codenumber 会计科目名称accountingsubject 会计科目适用范围accountingsubjectrangeofapplication 一、资产类11001 库存现金cashonhand 21002 银行存款bankdeposit 51015其他货币资金othermonetarycapital 91101交易性金融资产transactionmonetaryassets 111121应收票据n

2、otesreceivable 121122应收账款Accountreceivable 131123预付账款accountprepaid 141131应收股利dividendreceivable 151132应收利息accruedinterestreceivable 211231其他应收款accountsreceivable-others 221241坏账准备haddebtsreserve 281401材料采购procurementofmaterials 291402在途物资materialsintransit 3014

3、03原材料rawmaterials 321406库存商品commoditystocks 331407发出商品goodsintransit 361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles 421461存货跌价准备reserveagainststockpricedeclining 431501待摊费用feestobeapportioned 451521持有至到期投资holdinvestmentdue 461522持有至到期投资减值准备holdinvest

4、mentduereductionreserve 471523可供出售金融资产financialassetsavailableforsale 481524长期股权投资long-termstockownershipinvestment 491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve 501526投资性房地产investmentrealeastate 511531长期应收款long-termaccountreceivable 521541未实

5、现融资收益unrealizedfinancingincome 541601固定资产permanentassets 551602累计折旧accumulateddepreciation 561603固定资产减值准备permanentassetsreductionreserve 571604在建工程constructioninprocess 中英文会计科目对照表如下: 会计科目accountingsubject 顺序号serialnumber 编号codenumber 会计科目名称accountingsubject 会计科目

6、适用范围accountingsubjectrangeofapplication 一、资产类11001 库存现金cashonhand 21002 银行存款bankdeposit 51015其他货币资金othermonetarycapital 91101交易性金融资产transactionmonetaryassets 111121应收票据notesreceivable 121122应收账款Accountreceivable 131123预付账款accountprepaid 141131应收股利dividendreceiva

7、ble 151132应收利息accruedinterestreceivable 211231其他应收款accountsreceivable-others 221241坏账准备haddebtsreserve 281401材料采购procurementofmaterials 291402在途物资materialsintransit 301403原材料rawmaterials 321406库存商品commoditystocks 331407发出商品goodsintransit 361412包装物及低值易耗品wrappagea

8、ndlowvalueandeasilywornoutarticles 421461存货跌价准备reserveagainststockpricedeclining 431501待摊费用feestobeapportioned 451521持有至到期投资holdinvestmentdue 461522持有至到期投资减值准备holdinv