财会科目中英对照表汇编.doc

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1、会计科目中英对照表1001现金Cashonhand1002银行存款Cashinbank1009其他货币资金Othermonetaryfund100901外埠存款Depositinothercities100902银行本票Cashier'scheque100903银行汇票Bankdraft100904信用卡Creditcard100905信用保证金Deposittocreditor100906存出投资款Cashininvestingaccount1101短期投资Short-terminvestments

2、110101股票Short-termstockinvestments110102债券Short-termbondinvestments110203基金Short-termfundinvestments110110其他Othershort-terminvestments1102短期投资跌价准备Provisionforlossondeclineinvalueofshort-terminvestments1111应收票据Notesreceivable1121应收股利Dividendsreceivable11

3、31应收账款Accountsreceivable1133其他应收款Otherreceivable1141坏账准备Provisionforbaddebts1151预付账款Advancetosuppliers1161应收补贴款Subsidyreceivable1201物资采购Materialspurchased1211原材料Rawmaterials1221包装物Containers1231低值易耗品Lowcostandshortlivedarticles1232材料成本差异 Costvariancesof

4、material1241自制半成品Semi-finishedproducts1243库存商品Merchandiseinventory 1244商品进销差价Marginbetweensellingandpurchasingpriceonmerchandise1251委托加工物资Materialonconsignmentforfurtherprocessing1261委托代销商品Goodsonconsignment-out1271受托代销商品Goodsonconsignment-in1281存货跌价准备P

5、rovisionforimpairmentofinventories1291分期收款发出商品Goodsoninstallmentsales1301待摊费用Prepaidexpense1401长期股权投资Long-termequityinvestments140101股票投资Long-termstockinvestments140102其他股权投资Otherlong-termequityinvestments1402长期债权投资Long-termdebtinvestments140201债券投资Long

6、-termbondinvestments140202其他债权投资Otherlong-termdebtinvestments1421长期投资减值准备Provisionforimpairmentoflong-terminvestments1431委托贷款Entrustedloan143101本金Principalofentrustedloan143102利息Interestofentrustedloan143103减值准备Provisionforimpairmentofentrustedloan1501固

7、定资产Fixedassets-cost1502累计折旧Accumulateddepreciation1505固定资产减值准备Provisionforimpairmentoffixedassets1601工程物资Constructionmaterial160101专用材料Specificpurposematerials160102专用设备Specificpurposeequipments160103预付大型设备款Prepaymentsformajorequipments160104为生产准备的工具及器具

8、Toolsandinstrumentspreparedforproduction1603在建工程Constructioninprocess1605在建工程减值准备Provisionforimpairmentofconstructioninprocess1701固定资产清理Disposaloffixedassets1801无形资产Intangibleassets1815未确认融资费用Unrecognizedfinancingcharges1901长期待摊费