常用会计科目中英文对照表_财务管理_经管营销_专业资料

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1、常用会计科目中英文对照表顺序号编号会计科目名称会计科目英文名称一、资产类11001库存现金Cashonhand21002银行存款Cashinbank31015其它货币资金Othermonetarycapital41101交易性金融资产Held-for-tradingfinancialassets51121应收票据Notesreceivable61122应收账款Accountsreceivable71123预付账款Accountsprepaid81131应收股利Dividendsreceivable91132应收利息Interestreceivab

2、le111231其它应收款Otherreceivables121241坏帐准备Allowanceforbaddebt131401材料采购Materialprocurement141402在途物资Materialintransit151403原材料Rawmaterial161404材料成本差异Materialcostdifference171406库存商品Merchandiseinventory181407发出商品Goodsintransit191410商品进销差价Differencebetweenpurchasingandsellingprice

3、201411委托加工物资Workinprocess—outsourced211431周转材料Revolvingmaterial221461存货跌价准备Allowanceforstockdepreciation231501待摊费用Unamortizedexpense241521持有至到期投资Held-to-maturityinvestment251522持有至到期投资减值准备Allowanceforheld-to-maturityinvestment261523可供出售金融资产Financialassetsavailableforsale27152

4、4长期股权投资Long-termequityinvestment281525长期股权投资减值准备Allowanceforlong-termequityinvestment291526投资性房地产Realestateinvestment301531长期应收款Long-termreceivables311601固定资产Fixedassets321602累计折旧Accumulateddepreciation331603固定资产减值准备Allowanceforfixedassetsdepreciation341604在建工程Constructioninp

5、rogress351605工程物资Constructionmaterial361606固定资产清理Disposaloffixedassets371701无形资产Intangibleassets381702累计摊销Accumulatedamortization391703无形资产减值准备Allowanceforintangibleassetsamortization401711商誉Goodwill411801长期待摊费用Long-termdeferredexpense421811递延所得税资产Deferredincometaxassets43190

6、1待处理财产损益Unsettledassetsgainsandlosses二、负债类442001短期借款Short-termloan452101交易性金融负债Held-for-tradingfinancialliabilities462201应付票据Notespayable472202应付账款Accountspayable482205预收账款Accountsreceivedinadvance492211应付职工薪酬Salariespayable502221应交税费Taxespayable51222101---应交增值税(销项;进项)Valuead

7、dedtax(VAT)payable(sale;purchase)52222102---应交营业税Businesstaxpayable53222103---应交消费税Consumptiontaxpayable54222104---应交资源税Resourcetaxpayable55222105---应交所得税Incometaxpayable562231应付股利Dividendspayable572232应付利息Interestpayable582241其他应付款Otherpayables592601长期借款Long-termloan602602应付

8、债券Bondspayable612801长期应付款Long-termpayables622811专项应付款Specialpayables