会计科目的中英文对照.docVIP

一、资产类??Assets?流动资产?????????????????Current?assets?货币资金?????????????????Cash?and?cash?equivalents1001?现金?????????????????Cash1002?银行存款?????????????????Cash?in?bank???????????1009?其他货币资金?Other?cash?and?cash?equivalents?????100901?????外埠存款?Other?city?Cash?in?bank?????100902?????银行本票?Cashiers?cheque??????100903?????银行汇票?Bank?draft??????100904?????信用卡?????????????????Credit?card??????100905?????信用证保证金?L/C??Guarantee?deposits?????100906?????存出投资款?Refundable?deposits1101?短期投资?????????????????Short-term?investments?????110101?股票?Short-term?investments?-?stock?????110102?债券?Short-term?investments?-?corporate?bonds?????110103?基金?Short-term?investments?-?corporate?funds?????110110?其他?Short-term?investments?-?other1102?短期投资跌价准备?Short-term?investments?falling?price?reserves?应收款?????????????????Account?receivable1111?应收票据?????????????????Note?receivable?????????????????银行承兑汇票?Bank?acceptance??商业承兑汇票?Trade?acceptance?1121?应收股利?????????????????Dividend?receivable1122?应收利息?????????????????Interest??receivable1131?应收账款?????????????????Account?receivable1133?其他应收款?????????????????Other?notes?receivable1141?坏账准备???????????Bad?debt?reserves1151?预付账款?????????????????Advance?money1161?应收补贴款???Cover?deficit?by?state?subsidies?of?receivable?库存资产?????????????????Inventories1201?物资采购?????????????????Supplies?purchasing1211?原材料?????????????????Raw?materials1221?包装物?????????????????Wrap page?1231?低值易耗品??Low-value?consumption?goods?1232?材料成本差异?Materials?cost?variance?1241?自制半成品?????????????????Semi-Finished?goods1243?库存商品?????????????????Finished?goods1244?商品进销差价?Differences?between?purchasing?and?selling?price1251?委托加工物资?Work?in?process?-?outsourced1261?委托代销商品?Trust?to?and?sell?the?goods?on?a?commission?basis1271?受托代销商品?Commissioned?and?sell?the?goods?on?a?commission?basis1281?存货跌价准备?Inventory?falling?price?reserves1291?分期收款发出商品?Collect?money?and?send?out?the?goods?by?stages1301?待摊费用?????Deferred?and?prepaid?expenses?长期投资?????????????????Long-term?inv