会计科目中英文对照表.docx

会计科目中英文对照表

第一篇：会计科目中英文对照表会计科目表一、资产类1001库存现金cashonhand1002银行存款bankdeposit1015其他货币资金othermonetarycapital1101交易性金融资产transactionmonetaryassets1121应收票据notesreceivable1122应收账款Accountreceivable1123预付账款accountprepaid1131应收股利pidendreceivable1132应收利息accruedinterestreceivable1231其他应收款accountsreceivable-others1241坏账准备haddebtsreserve1401材料采购procurementofmaterials1402在途物资materialsintransit1403原材料rawmaterials1406库存商品commoditystocks1407发出商品goodsintransit1412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles1461存货跌价准备reserveagainststockpricedeclining431501待摊费用feestobeapportioned1521持有至到期投资holdinvestmentdue1522持有至到期投资减值准备holdinvestmentduereductionreserve471523可供出售金融资产financialassetsavailableforsale481524长期股权投资long-termstockownershipinvestment1525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve1526投资性房地产investmentrealeastate1531长期应收款long-termaccountreceivable1541未实现融资收益unrealizedfinancingincome1601固定资产permanentassets1602累计折旧accumulateddepreciation1603固定资产减值准备permanentassetsreductionreserve571604在建工程constructioninprocess1605工程物资engineermaterial1606固定资产清理disposaloffixedassets1611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing1612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing1621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture1622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture1623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture1631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation1632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation1701无形资产intangibleassets1702累计摊销accumulatedamortization1703无形资产减值准备intangibleassetsreductionreserve701711商誉businessreputation1801长期待摊费用long-termdeferredexpenses1811递延所得税资产deferredincometaxassets1901待处理财产损溢waitingassetsprofitandloss二、负债类debtgroup2001短期借款short-termloan2101交易性金融负债transactionfinancialliabilities2201应付票据notespayable2202应付账款accountpayable2205预收账款itemreceivedinadvance2211应付职工薪酬employeepaypayable2221应交税费taxpayable2231应付股利pidendpayable