外贸专业词汇

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1、accountcodeaccounttittle资产assets1001现金-cashonhand资产日记账资产一借方1002银行存款-cashinbank资产银行日记账有部分外币1009其他货币资金-otherscash1101短期投资short-terminvestment1102短期投资跌价准备provisionforlossonrealizationofshortterminvestment贷方1111应收票据-notesreceivable1121应收股利-dividendsreceivable

2、1122应收利息-interestreceivable1131应收账款-accountsreceivables资产客户往来1133其他应收款-othersreceivables资产个人往来1141坏帐准备-provisionforbaddebts贷方1151预付账款-advancestosuppliers资产供应商往来1161应收补贴款-subsidiesreceivable1201物资采购-materialspurchased资产个人往来1211原材料・rawmaterials资产成本核算数量金额式计量

3、单位1221包装物-containers资产成本核算数量金额式计量单位1231低值易耗品・lowcostandshortlivedarticles1232材料成本差异-e/dforrawmaterials1241自制半成品-semi-finishedgoods1243库存商品・finishedgoods资产成本核算数量金额式计量单位1244商品进销差价・e/dforoperating1251委托加工物资-materialsinconsignors1261委托代销商品-goodsinconsignors12

4、71受托代销商品-goodsinconsignees1281存货跌价准备-provisionforlossonrealizationofinventory贷方1291分期收款发出商品-goodsoninstallmentsales1301待摊费用-prepaidexpenses资产1401长期股权投资-long-terminvestments・shares1402长期债权投资-long-terminvestments-debentures1421长期投资减值准备provisionforlossonreal

5、izationoflong-terminvestments贷万1431委托贷款-loanreceivable1501固定资产-fixedassets资产数量金额式计量单位1502累计折IEJ-accumulateddepreciation资产贷方1505固定资产减值准备provisionforlossonrealizationoffixedassets贷方1601工程物资-constructionmaterials1603在建工程-constructioninprogress1605在建工程减值准备-pr

6、ovisionforlossonrealizationofconstruction贷方1701固定资产清理-disposaloffixedassets1801无形资产-intangibleassets1805无形资产减值准备-provisionforlossonrealizationintangibleassets贷方1815未确认融资费用・unrealizablemortgageexperises1901长期待摊费用-longtermprepaidexperises资产1911待处理财产损益・P/Lfo

7、rassetstaking科目编码科目中英文名称科目类型帐类帐页格式其它liabilitiesandowner'sequity2101短期借款-short-termloans负债负债一贷方2111应付票据-notespayable负债2121应付账款-accountspayable负债供应商往来2131预收账款-advancesfromcustomers负债客户往来2141代销商品款-consignorspayable负债2151应付工资-accruedpayroll负债2153应付福利费-welfare

8、fundpayable负债2161应付股利-dividendspayable负债2171应交稅金-accruedtax负债多栏式VAT2176其他应交款-accruedotherspayments负债2181其他应付款-otherspayable负债个人往来2191预提费用-accruedexpenses负债2201待转资产价值-accruedassets负债2211预计负债-accruedliabilities负债2301长