会计科目,中英文对照一览表
2020-03-01 17:23:31 来源：范文大全收藏下载本文
会计科目，中英文对照一览表
一、资产类 Aets
流动资产 Current aets
货币资金 Cash and cash equivalents1001现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents\'100901 外埠存款 Other city Cash in bank\'100902 银行本票 Cashier\'s cheque\'100903 银行汇票 Bank draft\'100904 信用卡 Credit card
\'100905 信用证保证金 L/C Guarantee deposits\'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments
\'110101 股票 Short-term investmentscorporate bonds\'110103 基金 Short-term investmentsother
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrap page
1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in procecash in other cities
其他货币资金-银行本票 Other monetary aetsbank draft 其他货币资金-信用卡 Other monetary aetsL/C deposit
其他货币资金-存出投资款 Other monetary aetsShort termShort termShort termShort termstocks
长期股权投资-其他股权投资 Long term equity investmentbonds
长期债券投资-其他债权投资 Long term securities investmenttrade debtors
预付帐款 Prepayment
应收补贴款 Allowance receivable其他应收款 Other debtors
坏帐准备- 其他应收款 Provision for doubtful debtsprinciple委托贷款-利息 Consignment loanprovision固定资产-房屋建筑物 Fixed aetsPlant and machinery固定资产-电子设备、器具及家具 Fixed aetsAutomobiles累计折旧 Accumulated depreciation
固定资产减值准备 Impairment of fixed aets
工程物资-专用材料 Project materialspecific equipment工程物资-预付大型设备款 Project materialtools and facilities for production在建工程 Construction in progre
在建工程减值准备 Impairment of construction in progre固定资产清理 Disposal of fixed aets无形资产-专利权 Intangible aetsindustrial property and know-how
无形资产-商标权 Intangible aetsland use rights无形资产-商誉 Intangible aetsShort termShort termShort termLong term
应付债券-债券面值 Bond payableExce应付债券-债券折价 Bond payableAccrued interest长期应付款 Long term payable专项应付款 Specific payable
其他长期负债 Other long term liabilities应交税金-所得税 Tax payableVAT
应交税金-营业税 Tax payableconsumable tax应交税金-其他 Tax payableother transfer in利润分配-提取法定盈余公积 Profit appropriationstatutory welfare reserve
利润分配-提取储备基金 Profit appropriationenterprise development fund
利润分配-提取职工奖励及福利基金 Profit appropriationreturn investment by profit
利润分配-应付优先股股利 Profit appropriationother surplus reserve
利润分配-应付普通股股利 Profit appropriationordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplusdonation reserve
资本公积-接受现金捐赠 Capital surplusinvestment reserve
资本公积-拨款转入 Capital surplusforeign currency translation
资本公积-其他 Capital surplutatutory surplus reserve
盈余公积-任意盈余公积金 Surplus reservestatutory welfare reserve
盈余公积-储备基金 Surplus reserveenterprise development fund
盈余公积-利润归还投资 Surplus reserve - return investment by investment主营业务收入 Sales
主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses
管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income
其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income
其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax
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