会计科目(中英文对照表达).doc

1.现金Cash on hand 2.银行存款Cash in Bank 3.其他货币资金 Other cash 4.应收票据 Notes receivable 5.应收账款Accounts receivable 6.其他应收款Other receivable 7.坏账准备 Provision for bad debts 8.预付账款 Payment in advance 9.应收补贴款 Subsidies receivable 10.物资采购 Goods in transit or goods received 11.原材料Raw material 12.保税原材料 Bonded raw material 13.非保税原材料 Non-Bonded raw material 14.原材料—国外进口 Raw material-imported 15.原材料—国内采购 Raw material-purchased domestic 16.包装物 Wrappage 17.保税包装物 Bonded wrappage 18.非保税包装物 Non-bonded wrappage 19.包装物—国外进口 Wrapimported 20.包装物—国内采购 Wrappurchased domestically 21.低值易耗品Low Value Goods short Articles 22.材料成本差异Price Variance 23.自制半成品Semi-finished Goods 24.来料加工 Production with imported materials 25.一般贸易 General trade 26.进料加工 Production with purchased materials 27.国内销售 Domestic sales 28.库存商品Finished Goods 29.来料加工出口 Production with imported material 30.一般贸易出口 General trade 31.进料加工出口 Production with purchased materia 32.国内销售 Domestic sales 33.委托加工物资 Raw material to subcontractors 34.存货跌价准备 Inventory reserve 35.分期收款发出商品 Goods delivered on installment 36.待摊费用Prepaid Expense 37.固定资产Fixed Assets 38.办公设备Official Equipment 39.生产设备Production Equipment 40.交通设备Vehicle 41. 累计折旧Accumulated Depreciation 42. 办公设备Official Equipment43. 生产设备Procuction Equipment44. 固定资产减值准备 Devalue preparation of fixed as45. 在建工程 Construction in progress46. 在建工程减值准备 Devalue preparation of construc47. 固定资产清理 fixed assets liquidation48. 无形资产 Intangible asset49. 无形资产减值准备 Devalue preparation of intangib50. 长期待摊费用 Long-term prepaid expense 51. 厂房装修款decoration fee52. 软件费 software53. 待处理财产损溢 Profits and losses of assets to54. 待处理流动资产损溢 Profits and losses of current55. 待处理固定资产损溢 Profits and losses of fixed as56. 递延投资损失 Deferred loss on investments57. 其他递延支出Other Deferred Assets58. 转入Transfer in59. 摊销Amortization60. 开办费Organization Expense61. 开办费摊销Amortization62. 筹建期间汇兑损失Exchange loss during startup per63. 短期借款 Short-term loans64. 长期借款 Long-term loans65. 应付票据 Notes payable66. 应付账款Accounts Payable67. 预收账款 Advances from customer