会计科目.英文

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1、科目代码.会计科目.英文Assets一、资产类..Currentassets流动资产..Cashandcashequivalents货币资金..Cash1001.现金.Cashinbank1002.银行存款.Othercashandcashequivalents1009.其他货币资金.OthercityCashinbank.100901.外埠存款Cashierscheque.100902.银行本票Bankdraft.100903.银行汇票Creditcard.100904.信用卡L/CGuaran

2、teedeposits.100905.信用证保证金Refundabledeposits.100906.存出投资款Short-terminvestments1101.短期投资.Short-terminvestments-stock.110101.股票Short-terminvestments-corporatebonds.110102.债券Short-terminvestments-corporatefunds.110103.基金Short-terminvestments-other.110110.

3、其他Short-terminvestmentsfallingpricereserves1102.短期投资跌价准备.Accountreceivable应收款..Notereceivable1111.应收票据.Bankacceptance银行承兑汇票..Tradeacceptance商业承兑汇票..Dividendreceivable1121.应收股利.Interestreceivable1122.应收.利息Accountreceivable1131.应收账款.Othernotesreceivable

4、1133.其他应收款.Baddebtreserves1141.坏账准备.Advancemoney1151.预付账款.Coverdeficitbystatesubsidiesofreceivable1161.应收补贴款.Inventories库存资产..Suppliespurchasing1201.物资采购.Rawmaterials1211.原材料.Wrappage1221.包装物.Low-valueconsumptiongoods1231.低值易耗品.Materialscostvariance12

5、32.材料成本差异.Semi-Finishedgoods1241.自制半成品.Finishedgoods1243.库存商品.Differencesbetweenpurchasingandsellingprice1244.商品进销差价.Workinprocess-outsourced1251.委托加工物资.Trusttoandsellthegoodsonacommissionbasis1261.委托代销商品.Commissionedandsellthegoodsonacommissionbasis1

6、271.受托代销商品.Inventoryfallingpricereserves1281.存货跌价准备.Collectmoneyandsendoutthegoodsbystages1291.分期收款发出商品.Deferredandprepaidexpenses1301.待摊费用.Long-terminvestment长期投资..Long-terminvestmentonstocks1401.长期股权投资.Investmentonstocks.140101.股票投资Otherinvestmenton

7、stocks.140102.其他股权投资Long-terminvestmentonbonds1402.长期债权投资.投资Investmentonbonds.140201.债券Otherinvestmentonbonds.140202.其他债权投资Long-terminvestmentsdepreciationreserves1421.长期投资减值准备.Stockrightsinvestmentdepreciationreserves股权投资减值准备..Bcreditorsrightsinvestm

8、entdepreciationreserves债权投资减值准备..Entrustloans1431.委托贷款.Principal.143101.本金Interest.143102.利息Depreciationreserves.143103.减值准备Fixedassets1501.固定资产.Building房屋..Structure建筑物..Machineryequipment机器设备..Transportationfacilities运输设备..Instrumentsandimpl