会计科目(中英文对照表达)

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1、1.现金Cashonhand2.银行存款CashinBank3.其他货币资金Othercash4.应收票据Notesreceivable5.应收账款Accountsreceivable6.其他应收款Otherreceivable7.坏账准备Provisionforbaddebts8.预付账款Paymentinadvance9.应收补贴款Subsidiesreceivable10.物资采购Goodsintransitorgoodsreceived11.原材料Rawmaterial12.保税原材料Bondedrawmaterial13.非保税原材料Non-Bondedrawmateri

2、al14.原材料—国外进口Rawmaterial-imported15.原材料—国内采购Rawmaterial-purchaseddomestic16.包装物Wrappage17.保税包装物Bondedwrappage18.非保税包装物Non-bondedwrappage19.包装物—国外进口Wrappage-imported20.包装物—国内采购Wrappage-purchaseddomestically21.低值易耗品LowValueGoods&shortArticles22.材料成本差异PriceVariance23.自制半成品Semi-finishedGoods24.来料加

3、工Productionwithimportedmaterials25.一般贸易Generaltrade26.进料加工Productionwithpurchasedmaterials27.国内销售Domesticsales28.库存商品FinishedGoods29.来料加工出口Productionwithimportedmaterial30.一般贸易出口Generaltrade31.进料加工出口Productionwithpurchasedmateria32.国内销售Domesticsales33.委托加工物资Rawmaterialtosubcontractors34.存货跌价准备

4、Inventoryreserve35.分期收款发出商品Goodsdeliveredoninstallment36.待摊费用PrepaidExpense37.固定资产FixedAssets38.办公设备OfficialEquipment39.生产设备ProductionEquipment40.交通设备Vehicle41.累计折旧AccumulatedDepreciation42.办公设备OfficialEquipment43.生产设备ProcuctionEquipment44.固定资产减值准备Devaluepreparationoffixedas45.在建工程Construction

5、inprogress46.在建工程减值准备Devaluepreparationofconstruc47.固定资产清理fixedassetsliquidation48.无形资产Intangibleasset49.无形资产减值准备Devaluepreparationofintangib50.长期待摊费用Long-termprepaidexpense51.厂房装修款decorationfee52.软件费software53.待处理财产损溢Profitsandlossesofassetsto54.待处理流动资产损溢Profitsandlossesofcurrent55.待处理固定资产损溢P

6、rofitsandlossesoffixedas56.递延投资损失Deferredlossoninvestments57.其他递延支出OtherDeferredAssets58.转入Transferin59.摊销Amortization60.开办费OrganizationExpense61.开办费摊销Amortization62.筹建期间汇兑损失Exchangelossduringstartupper63.短期借款Short-termloans64.长期借款Long-termloans65.应付票据Notespayable66.应付账款AccountsPayable67.预收账款A

7、dvancesfromcustomers68.应付工资AccruedPayroll69.生产部ProductionDep.70.中方管理DomesticAdministator70.中方管理DomesticAdministator71.中方个调税DomesticPayrollTax72.外方个调税OverseasPayrollTax73.住房公积金（公司）HousingFund(Co.)74.住房公积金（个人）HousingFund(individual)75.养老金