会计科目名称中英文对照.docVIP

会计科目名称和编号 chart of accounts 顺序号 编号 名称 no. code title 一、资产类 i. assets 1 1001 现金 1 1001 cash on hand 2 1002 银行存款 2 1002 cash in bank 3 1009 其他货币资金 3 1009 other monetary funds 100901 外埠存款 100901 deposits in other cities 100902 银行本票 100902 cashier’s check 100903 银行汇票 100903 bank draft 100904 信用卡 100904 credit card 100905 信用证保证金 100905 l/c guarantee deposit 100906 存出投资款 100906 investment paid 4 1101 短期投资 4 1101 short-term investments 110101 股票 110101 stock 110102 债券 110102 bond 110103 基金 110103 fund 110110 其他 110110 others 5 1102 短期投资跌价准备 5 1102 provision for short-term investment write—down 6 1111 应收票据 6 1111 notes receivable 7 1121 应收股利 7 1121 dividend receivable 8 1122 应收利息 8 1122 interest receivable 9 1131 应收账款 9 1131 accounts receivable 10 1133 其他应收款 10 1133 other receivables 11 1141 坏账准备 11 1141 provision for bad debts 12 1151 预付账款 12 1151 advances to suppliers 13 1161 应收补贴款 13 1161 subsidies receivable 14 1201 物资采购 14 1201 materials purchased 15 1211 原材料 15 1211 raw materials 16 1221 包装物 16 1221 packaging materials 17 1231 低值易耗品 17 1231 low-valued consumables 18 1232 材料成本差异 18 1232 cost variance of materials 19 1241 自制半成品 19 1241 self-manufactured semi-finished product 20 1243 库存商品 20 1243 goods on hand 21 1244 商品进销差价 21 1244 margin between selling and purchasing prices 22 1251 委托加工物资 22 1251 materials on consignment for further processing 23 1261 委托代销商品 23 1261 goods on consignment 24 1271 受托代销商品 24 1271 fiduciary goods for sale 25 1281 存货跌价准备 25 1281 provision for inventory write-down 26 1291 分期收款发出商品 26 1291 goods on installment sale 27 1301 待摊费用 27 1301 prepaid expenses 28 1401 长期股权投资 28 1401 long-term equity investments 140101 股票投资 140101 stock investment 140102 其他股权投资 1