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ID:38709856
大小:50.00 KB
页数:15页
时间:2019-06-18
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1、会计科目英文对照.doc最新会计科目中英文对照表 一、资产类Assets 流动资产Currentassets 货币资金Cashandcashequivalents 1001现金Cash 1002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´scheque ´100903银行汇票Bankdraft ´100904信用卡Creditcard ´1
2、00905信用证保证金L/CGuaranteedeposits ´100906存出投资款Refundabledeposits 1101短期投资Short-terminvestments ´110101股票Short-terminvestments-stock ´110102债券Short-terminvestments-corporatebonds ´110103基金Short-terminvestments-corporatefunds ´110110其他Short-terminvestments-othe
3、r 1102短期投资跌价准备Short-terminvestmentsfallingpricereserves 应收款Accountreceivable 1111应收票据Notereceivable 银行承兑汇票Bankacceptance 商业承兑汇票Tradeacceptance 1121应收股利Dividendreceivable 1122应收利息Interestreceivable 1131应收账款Accountreceivable 1133其他应收款Othernotesreceivable
4、1141坏账准备Baddebtreserves 1151预付账款Advancemoney 1161应收补贴款Coverdeficitbystatesubsidiesofreceivable 库存资产Inventories 1201物资采购Suppliespurchasing 1211原材料Rawmaterials 1221包装物Wrappage 1231低值易耗品Low-valueconsumptiongoods 1232材料成本差异Materialscostvariance 1241自制半成品Semi
5、-Finishedgoods 1243库存商品Finishedgoods 1244商品进销差价Differencesbetweenpurchasingandsellingprice 1251委托加工物资Workinprocess-outsourced 1261委托代销商品Trusttoandsellthegoodsonacommissionbasis 1271受托代销商品Commissionedandsellthegoodsonacommissionbasis 1281存货跌价准备Inventoryfalli
6、ngpricereserves 1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages 1301待摊费用Deferredandprepaidexpenses 长期投资Long-terminvestment 1401长期股权投资Long-terminvestmentonstocks ´140101股票投资Investmentonstocks ´140102其他股权投资Otherinvestmentonstocks 1402长期债权投资Long-terminvest
7、mentonbonds ´140201债券投资Investmentonbonds ´140202其他债权投资Otherinvestmentonbonds 1421长期投资减值准备Long-terminvestmentsdepreciationreserves 股权投资减值准备Stockrightsinvestmentdepreciationreserves 债权投资减值准备Bcreditor´srightsinvestmentdepreciationreserves 1431委托贷款Entrustloans
8、 ´143101本金Principal ´143102利息Interest ´143103减值准备Depreciationreserves 1501固定资产Fixedassets 房屋Building 建筑物Structure 机器设备Machineryequipment 运输设备Transportat
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