中英文会计科目对照表如下_财务管理_经管营销_专业资料

《中英文会计科目对照表如下_财务管理_经管营销_专业资料》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、中英文会计科目对照表如下: 会计科目accountingsubject 顺序号serialnumber 编号codenumber 会计科目适用范围accountingsubjectrangeofapplication 一、资产类11001 库存现金cashonhand 21002 银行存款bankdeposit 51015其他货币资金othermonetarycapital 91101交易性金融资产transactionmonetaryassets 111121应收票据notesreceivable 

2、121122应收账款Accountreceivable 131123预付账款accountprepaid 141131应收股利dividendreceivable 151132应收利息accruedinterestreceivable 211231其他应收款accountsreceivable-others 221241坏账准备haddebtsreserve 281401材料采购procurementofmaterials 291402在途物资materialsintransit 301403原材料r

3、awmaterials 321406库存商品commoditystocks 331407发出商品goodsintransit 361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles 421461存货跌价准备reserveagainststockpricedeclining 431501待摊费用feestobeapportioned 451521持有至到期投资 holdinvestmentdue 461522持有至到期投资减值准备holdin

4、vestmentduereductionreserve 471523可供出售金融资产financialassetsavailableforsale 481524长期股权投资long-termstockownershipinvestment 491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve 501526投资性房地产investmentrealeastate 511531长期应收款long-termaccountreceiv

5、able 521541未实现融资收益unrealizedfinancingincome 541601固定资产permanentassets 551602累计折旧accumulateddepreciation 561603固定资产减值准备permanentassetsreductionreserve 571604在建工程constructioninprocess 581605工程物资engineermaterial 591606固定资产清理disposaloffixedassets 601611融资租赁

6、资产租赁专用financialleasingassetsexclusivelyforleasing 611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing 621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture 631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivel

7、yforagriculture 641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture 651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation 661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation 671701无形资产intangibleassets 

8、681702累计摊销accumulatedamortization 691703无形资产减值准备intangibleassetsreductionreserve 701711商誉businessreputation 711801长期待摊费用long-termdeferredexpenses 721811递延所得税资产deferredincometaxassets 731901待处理财产损溢waitingassetsprofitandloss 二、负债类