常用英文(中英文對照表)
1.會計科目中英文對照表
關(guān)鍵詞匯表
A
Accounting entity 會計主體
Accounting equation 會計平衡式
Accounting framework 會計框架
Accounting period concept 會計期間概念
Accounts 賬戶
Accounts payable 應付賬款
Accounts receivable 應收賬款
Accrual basis for accounting 權(quán)責發(fā)生制
Accrual concept 應計概念
Accumulated depreciation 累計折舊
Acid test ratio 速動比率
Activity ratios 效率比率
Activity-based costs systems 作業(yè)成本制度
Allowance for bad debts 壞賬準備
Allowance for doubtful accounts 不良壞賬準備
Amortization of bond discount 債券折價攤銷
2.中英文會計科目對照表,
中國會計科目的中英文對照 一、資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 銀行本票 Cashier's cheque '100903 銀行匯票 Bank draft '100904 信用卡 Credit card '100905 信用證保證金 L/C Guarantee deposits '100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments '110101 股票 Short-term investments - stock '110102 債券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投資跌價準備 Short-term investments falling price reserves 應收款 Account receivable 1111 應收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應收股利 Dividend receivable 1122 應收利息 Interest receivable 1131 應收賬款 Account receivable 1133 其他應收款 Other notes receivable 1141 壞賬準備 Bad debt reserves 1151 預付賬款 Advance money 1161 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds '140201 債券投資 Investment on bonds '140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準備 Long-term investments depreciation reserves 股權(quán)投資減值準備 Stock rights investment depreciation reserves 債權(quán)投資減值準備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 減值準備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設(shè)備減值準備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material '160101 專用材料 Special-purpose material '160102 專用設(shè)備 Special-purpose equipment '160103 預付大型設(shè)備款 Prepayments for equipment '160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill 1805 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專利權(quán)減值準備 Patent rights depreciation reserves 商標權(quán)減值準備 trademark rights depreciation reserves 1815 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income '191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income '191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 2101 短期借款 Short-term borrowing 2111 應付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應付賬款 Account payable 2131 預收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應付工資 Accrued wages 2153 應付福利費 Accrued welfarism 2161 應付股利 Dividends payable 2171 應交稅金 Tax 。
3.主要會計科目的英文說法（國際通用）
資產(chǎn) assets
流動資產(chǎn) current assets
現(xiàn)金及約當現(xiàn)金 cash and cash equivalents
庫存現(xiàn)金 cash on hand
零用金/周轉(zhuǎn)金 petty cash/revolving funds
銀行存款 cash in banks
在途現(xiàn)金 cash in transit
約當現(xiàn)金 cash equivalents
其它現(xiàn)金及約當現(xiàn)金 other cash and cash equivalents
短期投資 short-term investment
會計科目是對會計要素對象的具體內(nèi)容進行分類核算的類目。會計對象的具體內(nèi)容各有不同，管理要求也有不同。為了全面、系統(tǒng)、分類地核算與監(jiān)督各項經(jīng)濟業(yè)務的發(fā)生情況，以及由此而引起的各項資產(chǎn)、負債、所有者權(quán)益和各項損益的增減變動，就有必要按照各項會計對象分別設(shè)置會計科目。
為了連續(xù)、系統(tǒng)、全面地核算和監(jiān)督經(jīng)濟活動所引起的各項會計要素的增減變化，就有必要對會計要素的具體內(nèi)容按照其不同的特點和經(jīng)濟管理要求進行科學的分類，并事先確定分類核算的項目名稱，規(guī)定其核算內(nèi)容。
4.常用會計英語 有哪些
補充：Accounting system 會計系統(tǒng) American Accounting Association 美國會計協(xié)會 American Institute of CPAs 美國注冊會計師協(xié)會 Audit 審計 Balance sheet 資產(chǎn)負債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預測 Certificate in Internal Auditing 內(nèi)部審計證書 Certificate in Management Accounting 管理會計證書 Certificate Public Accountant注冊會計師 Cost accounting 成本會計 External users 外部使用者 Financial accounting 財務會計 Financial Accounting Standards Board 財務會計準則委員會 Financial forecast 財務預測 Generally accepted accounting principles 公認會計原則 General-purpose information 通用目的信息 Government Accounting Office 政府會計辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計師協(xié)會 Institute of Management Accountants 管理會計師協(xié)會 Integrity 整合性 Internal auditing 內(nèi)部審計 Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會計 Return of investment 投資回報 Return on investment 投資報酬 Securities and Exchange Commission 證券交易委員會 Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財務狀況表 Tax accounting 稅務會計 Accounting equation 會計等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費用 Financial statement 財務報表 Financial activities 籌資活動 Going-concern assumption 持續(xù)經(jīng)營假設(shè) Inflation 通貨膨漲 Investing activities 投資活動 Liabilities 負債 Negative cash flow 負現(xiàn)金流量 Operating activities 經(jīng)營活動 Owner's equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤 Revenue 收入 Sole proprietorship 獨資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders' equity 股東權(quán)益 Window dressing 門面粉飾 Account 帳。
5.會計科目表英語（適合中專用的）
一、資產(chǎn) assets 1、流動資產(chǎn) current assets 111 現(xiàn)金及約當現(xiàn)金 cash and cash equivalents 1111 庫存現(xiàn)金 cash on hand 1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現(xiàn)金 cash in transit 1117 約當現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents 112 短期投資 short-term investments 1121 短期投資 -股票 short-term investments - stock 1122 短期投資 -短期票券 short-term investments - short-term notes and bills 1123 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates 1125 短期投資 -公司債 short-term investments - corporate bonds 1128 短期投資 -其它 short-term investments - other 1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market 113 應收票據(jù) notes receivable 1131 應收票據(jù) notes receivable 1132 應收票據(jù)貼現(xiàn) discounted notes receivable 1137 應收票據(jù) -關(guān)系人 notes receivable - related parties 1138 其它應收票據(jù) other notes receivable 1139 備抵呆帳 -應收票據(jù) allowance for uncollec- tible accounts- notes receivable 114 應收帳款 accounts receivable 1141 應收帳款 accounts receivable 1142 應收分期帳款 installment accounts receivable 1147 應收帳款 -關(guān)系人 accounts receivable - related parties 1149 備抵呆帳 -應收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應收款 other receivables 1181 應收出售遠匯款 forward exchange contract receivable 1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買賣遠匯折價 discount on forward ex-change contract 1184 應收收益 earned revenue receivable 1185 應收退稅款 income tax refund receivable 1187 其它應收款 - 關(guān)系人 other receivables - related parties 1188 其它應收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables 121~122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產(chǎn)品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價損失 allowance for reduction of inventory to market 125 預付費用 prepaid expenses 1251 預付薪資 prepaid payroll 1252 預付租金 prepaid rents 1253 預付保險費 prepaid insurance 1254 用品盤存 office supplies 1255 預付所得稅 prepaid income tax 1258 其它預付費用 other prepaid expenses 126 預付款項 prepayments 1261 預付貨款 prepayment for purchases 1268 其它預付款項 other prepayments 128~129 其它流動資產(chǎn) other current assets 1281 進項稅額 VAT paid ( or input tax) 1282 留抵稅額 excess VAT paid (or overpaid VAT) 1283 暫付款 temporary payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 遞延所得稅資產(chǎn) deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主（股東）往來 owners^(stockholders^) current account 1294 同業(yè)往來 current account with others 1298 其它流動資產(chǎn)-其它 other current assets - other 2、基金及長期投資 funds and long-term investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 1312 改良及擴充基金 fund for improvement and expansion 1313 意外損失準備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長期投資 long-term investments 1321 長期股權(quán)投資 long-term equity investments 1322 長期債券投資 long-term bond investments 1323 長期不動產(chǎn)投資 long-term real estate in-vestments 1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 1328 其它長期投資 other long-term investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments 3、固定資產(chǎn) property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累積折舊 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累積折舊 -房屋及建物 。
6.會計科目英文縮寫
a/c, A/C account 帳戶、帳目 a/c, A/C account current 往來帳戶、活期存款帳戶 A&C addenda and corrigenda 補遺和勘誤 Acc. acceptance or accepted 承兌 Accrd.Int accrued interest 應計利息 Acct. account 帳戶、帳目 Acct. accountant 會計師、會計員 Acct. accounting 會計、會計學 Acct.No. account number 帳戶編號、帳號 Acct.Tit. account title 帳戶名稱、會計科目 ACN air consignment 航空托運單 a/c no. account number 帳戶編號、帳號 Acpt. acceptance or accepted 承兌 A/CS Pay. accounts payable 應付帳款 A/CS Rec. accounts receivable 應收帳款 ACT advance corporation tax 預扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 A.C.V actual cash value 實際現(xiàn)金價值 a.d., a/d after date 開票后、出票后 ADRS asset depreciation range system 固定資產(chǎn)分組折舊法 Adv. advance 預付款 ad.val.,A/V ad valorem to (according value)從價 Agt. agent 代理人 Agt. agreement 協(xié)議、契約 AJE adjusting journal entries 調(diào)整分錄 Amt. amount 金額、總數(shù) Ann. annuity 年金 A/P account paid 已付賬款 A/P account payable 應付帳款 A/P accounting period 會計期間 A/P advise and pay 付款通知 A/R account receivable 應收帳款 A/R at the rate of 以……比例 a/r all risks （保險）全險 Arr. arrivals, arrived 到貨、到船 A/S, a/s after sight 見票即付 A/S,acc/s account sales 承銷帳、承銷清單，售貨清單 ass. assessment 估征、征稅 assimt. assignment 轉(zhuǎn)讓、讓與 ATC average total cost 平均總成本 ATM at the money 僅付成本錢 ATM Automatic Teller Machine 自動取款機（柜員機） ATS automated trade system 自動交易系統(tǒng) ATS automatic transfer service 自動轉(zhuǎn)移服務 Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍賣 Aud. auditor 審計員、審計師 Av. average 平均值 a.w. all wool 純羊毛 BA bank acceptance 銀行承兌匯票 bal. balance 余額、差額 banky. bankruptcy 破產(chǎn)、倒閉 Bat battery 電池 b.b. bearer bond 不記名債券 B.B., B/B bill book 出納簿 B/B bill bought 買入票據(jù)、買入?yún)R票 b&b bed & breakfast 住宿費和早餐費 b.c. blind copy 密送的副本 BC buyer credit 買方信貸 B/C bills for collection 托收匯票 B.C. bank clearing 銀行清算 Bd. bond 債券 B/D bills discounted 已貼現(xiàn)票據(jù) B/D bank draft 銀行匯票 b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天 B/E bill of entry 報關(guān)單 b.e., B/E bill of exchange 匯票 BEP breakeven point 保本點、盈虧臨界點 b/f brought forward 承前 BF bonded factory 保稅工廠 Bfcy. Beneficiary 受益人 B/G, b/g bonded goods 保稅貨物 BHC Bank Holding Company 銀行控股公司 BIS Bank of International Settlements 國際清算銀行 . A. chartered accountant; chief accountant 特許會計師、主任（主管）會計師 C. A. commercial agent 商業(yè)代理、代理商 C. A. consumers' association 消費者協(xié)會 C/A capital account 資本帳戶 C/A current account 往來帳 C/A current assets 流動資產(chǎn) C. A. D cash against documnet 交單付款 can. cancelled 注銷 cap. capital 資本 CAPM capital asset pricing model 固定資產(chǎn)計價模式 C. A. S. cost accounting standards 成本會計標準 c. b., C. B. cash book 現(xiàn)金簿 CBD cash before delivery 先付款后交貨 C. C. cashier's check 銀行本票 C. C contra credit 貸方對銷 c/d carried down 過次頁、結(jié)轉(zhuǎn)下期。
7.所有科目的單詞（英文）
lz你是想要會計科目么？一、企業(yè)財務會計報表封面 FINANCIAL REPORT COVER 報表所屬期間之期末時間點 Period Ended 所屬月份 Reporting Period 報出日期 Submit Date 記賬本位幣幣種 Local Reporting Currency 審核人 Verifier 填表人 Preparer 二、資產(chǎn)負債表 Balance Sheet 資產(chǎn) Assets 流動資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year 減：一年內(nèi)到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價準備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應收票據(jù) Notes receivable 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable 應收賬款凈額 Net bal of Account receivable 其他應收款 Other receivable 減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable 其他應收款凈額 Net bal of Other receivable 預付賬款 Prepayment 應收補貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價準備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應收融資租賃款 Finance lease receivables due within one year 其他流動資產(chǎn) Other current assets 流動資產(chǎn)合計 Total current assets 長期投資 Long-term investment 長期股權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權(quán)投資 Long-term debt investment 長期投資合計 Total for long-term investment 減：長期股權(quán)投資減值準備 Less: Impairment for long-term equity investment 減：長期債權(quán)投資減值準備 Less: Impairment for long-term debt investment 減：委托貸款減值準備 Less: Provision for entrusted loan receivable 長期投資凈額 Net bal of long-term investment 其中：合并價差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減：在建工程減值準備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計 Total fixed assets 無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無形資產(chǎn) Intangible assets 減：無形資產(chǎn)減值準備 Less: Impairment for intangible assets 無形資產(chǎn)凈額 Net bal of intangible assets 長期待攤費用 Long-term deferred expense 融資租賃——未擔保余值 Finance lease – Unguaranteed residual values 融資租賃——應收融資租賃款 Finance lease – Receivables 其他長期資產(chǎn) Other non-current assets 無形及其他長期資產(chǎn)合計 Total other assets & intangible assets 遞延稅項 Deferred Tax 遞延稅款借項 Deferred Tax assets 資產(chǎn)總計 Total assets 負債及所有者（或股東）權(quán)益 Liability & Equity 流動負債 Current liability 短期借款 Short-term loans 應付票據(jù) Notes payable 應付賬款 Accounts payable 已結(jié)算尚未完工款 預收賬款 Advance from customers 應付工資 Payroll payable 應付福利費 Welfare payable 應付股利 Dividend payable 應交稅金 Taxes payable 其他應交款 Other fees payable 其他應付款 Other payable 預提費用 Accrued Expense 預計負債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長期負債 Long-term liability due within one year 其他流動負債 Other current liability 流動負債合計 Total current liability 長期負債 Long-term liability 長期借款 Long-term loans 應付債券 Bonds payable 長期應付款 Long-term payable 專項應付款 Grants & Subsidies received 其他長期負債 Other long-term liability 長期負債合計 Total long-term liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負債合計 Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)益） Owners' Equity 實收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中：本年利潤 Include: Profits for the year 外幣報表折算差額 Translation reserve 所有者（或股東）權(quán)益合計 Total Equity 負債及所有者（或股東）權(quán)益合計 Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation 一、。
8.誰有會計英語科目大全.給我介紹下.下周就要考會計英語了.謝謝啦.
會計英語學習（會計科目大全） 一、資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashier''s cheque 100903 銀行匯票 Bank draft 100904 信用卡 Credit card 100905 信用證保證金 L/C Guarantee deposits 100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments 110101 股票 Short-term investments - stock 110102 債券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other 1102 短期投資跌價準備 Short-term investments falling price reserves 應收款 Account receivable 1111 應收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應收股利 Dividend receivable 1122 應收利息 Interest receivable 1131 應收賬款 Account receivable 1133 其他應收款 Other notes receivable 1141 壞賬準備 Bad debt reserves 1151 預付賬款 Advance money 1161 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks 140101 股票投資 Investment on stocks 140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds 140201 債券投資 Investment on bonds 140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準備 Long-term investments depreciation reserves 股權(quán)投資減值準備 Stock rights investment depreciation reserves 債權(quán)投資減值準備 Bcreditor''s rights investment depreciation reserves 1431 委托貸款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 減值準備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋Building 建筑物 Structure 機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設(shè)備減值準備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material 160101 專用材料 Special-purpose material 160102 專用設(shè)備 Special-purpose equipment 160103 預付大型設(shè)備款 Prepayments for equipment 160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽Goodwill 1805 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專利權(quán)減值準備 Patent rights depreciation reserves 商標權(quán)減值準備 trademark rights depreciation reserves 1815 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income 191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income 191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 2101 短期借款 Short-term borrowing 2111 應付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應付賬款 Account payable 2131 預收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應付工資 Accrued wages 2153 應付福利費 Accrued welfarism 2161 應付股利 Dividends payable 2171 應交稅金 。
