英文会计科目.doc

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1、一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents银行存款Cashinbank外埠存款OthercityCashinbank银行本票Cashier’scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资跌价准备Short-terminvestmentsfallingpricereserves银行承兑汇票Bankacceptance商业承兑汇票Tr

2、adeacceptance应收股利Dividendreceivable应收利息Interestreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories库存商品Finishedgoods物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materials

3、costvariance自制半成品Semi-Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages

4、待摊费用Deferredandprepaidexpenses长期投资减值准备Long-terminvestmentsdepreciationreserves委托贷款Entrustloans本金Principal减值准备Depreciationreserves固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement累计折旧Accumulateddepr

5、eciation工程物资Projectgoodsandmaterial专用材料Special-purposematerial-17-专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment为生产准备的工具及器具PreparativeinstrumentsandimplementforFabricate在建工程Construction-in-process委托加工物资Workinprocess-outsourced安装工程Erectionworks在安装设备Er

6、ectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject固定资产清理Liquidationoffixedassets无形资产Intangibleassets土地使用权Tenure未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome长期待摊费用Long-termdeferredandprepaidexpenses二、负债类

7、Liability短期负债Currentliability短期借款Short-termborrowing应付票据Notespayable应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfares应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT销项税额Substituted

8、moneyonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction出口退税Taxreimbursementforexport进项税额转出ChangeoverwithholdingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgo