会计科目中英文对照表

企业会计制度会计科目中英文对照表 编号

科目名称 中 文 一、资产类 Assets 流动资产 货币资金 现金 银行存款 其他货币资金 外埠存款 银行本票 银行汇票 信用卡 信用证保证金 存出投资款 短期投资 股票 债券 基金 其他 短期投资跌价准备 应收票据 银行承兑汇票 商业承兑汇票 应收股利 应收利息 应收账款 其他应收款 坏账准备 预付账款 应收补贴款 库存资产 物资采购 原材料 包装物 低值易耗品 材料成本差异 自制半成品 库存商品 商品进销差价 委托加工物资 委托代销商品 受托代销商品 存货跌价准备 分期收款发出商品 待摊费用 长期投资 长期股权投资 股票投资 其他股权投资 长期债权投资 债券投资 其他债权投资 长期投资减值准备 股权投资减值准备 债权投资减值准备

英

文

1001 1002 1009 100901 100902 100903 100904 100905 100906 1101 110101 110102 110103 110104 1102 1111

1121 1122 1131 1133 1141 1151 1161 1201 1211 1221 1231 1232 1241 1243 1244 1251 1261 1271 1281 1291 1301 1401 140101 140102 1402 140201 140202 1421

Current assets Cash and cash equivalents Cash Cash in bank   Other cash and cash equivalents Other city Cash in bank Cashier's cheque Bank draft Credit card L/C  Guarantee deposits Refundable deposits Short-term investments Short-term investments - stock Short-term investments - corporate bonds Short-term investments - corporate funds Short-term investments - other Short-term investments falling price reserves Note receivable      Bank acceptance Trade acceptance Dividend receivable Interest  receivable Account receivable Other notes receivable Bad debt reserves Advance money Cover deficit by state subsidies of receivable Inventories Supplies purchasing Raw materials Wrappage Low-value consumption goods Materials cost variance Semi-Finished goods Finished goods Differences between purchasing and selling price Work in process - outsourced Trust to and sell the goods on a commission basis Commissioned and sell the goods on a commission basis Inventory falling price reserves Collect money and send out the goods by stages Deferred and prepaid expenses Long-term investment  Long-term investment on stocks Investment on stocks Other investment on stocks Long-term investment on bonds        Investment on bonds          Other investment on bonds Long-term investments depreciation reserves Stock rights investment depreciation reserve Bcreditor's rights investment depreciation reserves

企业会计制度会计科目中英文对照表