会计科目表英文.doc

一、资产类 Assets 　　流动资产 Current assets 　　货币资金 Cash and cash equivalents 　　1001 现金 Cash 　　1002 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 Cashier′s 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 deposits 　　1101 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 - other 　　1102 短期投资跌价准备 Short-term investments falling price reserves 　　应收款 Account receivable 　　1111 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 receivable 　　1122 应收利息 Interest receivable 　　1131 应收账款 Account receivable 　　1133 其他应收款 Other notes receivable 　　1141 坏账准备 Bad debt reserves 　　1151 预付账款 Advance money 　　1161 应收补贴款 Cover deficit by state subsidies of receivable 　　库存资产 Inventories 　　1201 物资采购 Supplies purchasing 　　1211 原材料 Raw materials 　　1221 包装物 Wrappage 　　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 goods 　　1243 库存商品 Finished goods 　　1244 商品进销差价 Differences between purchasing and selling price 　　1251 委托加工物资 Work in process - outsourced 　　1261 委托代销商品 Trust to and sell the goods on a commission basis 　　1271 受托代销商品 Commissioned and sell the goods on a commission basis 　　1281 存货跌价准备 Inventory falling price reserves 　　1291 分期收款发出商品 Collect money and send out the goods by stages 　　1301 待摊费用 Deferred and prepaid expenses 　　长期投资 Long-term investment 　　1401 长期股权投资 Long-term investment on stocks 　　′140101 股票投资 Investment on stocks 　　′140102 其他股权投资 Other investment on stocks 　　1402 长期债权投资 Long-term investment on bonds 　　′140201 债券投资 Investment on bonds 　　′140202 其他债权投资 Other investment on bonds 　　1421 长期投资减值准备 Long-term investments depreciation reserves 　　股权投资减值准备 Stock rights investment deprecia