会计科目中英对照表汇编.docx
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1、会计科目中英对照表1001现金Cash on hand 1002银行存款Cash in bank1009其他货币资金Other monetary fund100901外埠存款Deposit in other cities100902银行本票Cashiers cheque100903银行汇票Bank draft100904信用卡Credit card100905信用保证金Deposit to creditor100906存出投资款Cash in investing account 1101短期投资Short-term investments110101股票Short-term stock inv
2、estments110102债券Short-term bond investments110203基金Short-term fund investments110110其他Other short-term investments1102短期投资跌价准备Provision for loss on decline in value of short-term investments1111应收票据Notes receivable1121应收股利Dividends receivable1131应收账款Accounts receivable1133其他应收款Other receivable 1141坏
3、账准备Provision for bad debts1151预付账款Advance to suppliers1161应收补贴款Subsidy receivable1201物资采购Materials purchased1211原材料Raw materials1221包装物Containers1231低值易耗品Low cost and short lived articles1232材料成本差异Cost variances of material1241自制半成品Semi-finished products1243库存商品Merchandise inventory 1244商品进销差价Margin
4、 between selling and purchasing price on merchandise1251委托加工物资Material on consignment for further processing1261委托代销商品Goods on consignment- out1271受托代销商品Goods on consignment-in1281存货跌价准备Provision for impairment of inventories1291分期收款发出商品Goods on installment sales1301待摊费用Prepaid expense1401长期股权投资Long
5、-term equity investments140101股票投资Long-term stock investments140102其他股权投资Other long-term equity investments1402长期债权投资Long-term debt investments140201债券投资Long-term bond investments140202其他债权投资Other long-term debt investments1421长期投资减值准备Provision for impairment of long-term investments 1431委托贷款Entrust
6、ed loan143101本金Principal of entrusted loan143102利息Interest of entrusted loan143103减值准备Provision for impairment of entrusted loan 1501固定资产Fixed assets-cost 1502累计折旧Accumulated depreciation1505固定资产减值准备Provision for impairment of fixed assets1601工程物资Construction material160101专用材料Specific purpose mater
7、ials160102专用设备Specific purpose equipments160103预付大型设备款Prepayments for major equipments160104为生产准备的工具及器具Tools and instruments prepared for production1603在建工程Construction in process1605在建工程减值准备Provision for impairment of construction in process1701固定资产清理Disposal of fixed assets1801无形资产Intangible asset
8、s1815未确认融资费用Unrecognized financing charges1901长期待摊费用Long-term deferred expenses1911待处理财产损溢Profit & loss of assets pending disposal191101待处理流动资产损溢Profit & loss of current-assets pending disposal191102待处理固定资产损溢Profit & loss of fixed assets pending disposal2101短期借款Short-term loans2111应付票据Notes payable2
9、121应付账款Accounts payable2131预收账款Advance from customers 2141代销商品款Accounts of consigned goods2151应付工资Wages payable2153应付福利费Welfare payable2161应付股利Dividends payable2171应交税金Taxes payable217101应交增值税Value added tax payable21710101进项税额Input VAT21710102已交税金Payment of VAT21710103转出未交增值税Outgoing of unpaid VAT2
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