财务会计专有名词.docVIP

会计科目 1001-现金-Cash on hand 1002-银行存款-Cash in bank 1009-其他货币资金-Other monetary fund 100901-外埠存款-Deposit in other cities 100902-银行本票-Cashiers cheque 100903-银行汇票-Bank draft 100904-信用卡-Credit card 100905-信用保证金-Deposit to creditor 100906-存出投资款-Cash in investing account 1101-短期投资-Short-term investments 110101-股票-Short-term stock investments 110102-债券-Short-term bond investments 110203-基金-Short-term fund investments 110110-其他-Other short-term investments 1102-短期投资跌价准备-Provision for loss on decline in value of short-term investments 1111-应收票据-Notes receivable 1121-应收股利-Dividends receivable 1131-应收帐款-Accounts receivable 1133-其他应收款-Other receivable 1141-坏账准备-Provision for bad debts 1151-预付账款-Advance to suppliers 1161-应收补贴款-Subsidy receivable 1201-物资采购-Materials purchased 1211-原材料-Raw materials 1221-包装物-Containers 1231-低值易耗品-Low cost and short lived articles 1232-材料成本差异- Cost variances of material 1241-自制半成品-Semi-finished products 1243-库存商品-Merchandise inventory 1244-商品进销差价-Margin between selling and purchasing price on merchandise 1251-委托加工物资-Material on consignment for further processing 1261-委托代销商品-Goods on consignment- out 1271-受托代销商品-Goods on consignment-in 1281-存货跌价准备-Provison for impairment of inventories 1291-分期收款发出商品-Goods on instalment sales 1301-待摊费用-Prepaid expense 1401-长期股权投资-Long-term equity investments 140101-股票投资-Long-term stock investments 140102-其他股权投资-Other long-term equity investments 1402-长期债权投资-Long-term debt investments 140201-债券投资-Long-term bond investments 140202-其他债权投资-Other long-term debt investments 1421-长期投资减值准备-Provison for impairment of long-term investments 1431-委托贷款-Entrusted loan 143101-本金-Principal of entrusted loan 143102-利息-Interest of entrusted loan 143103-减值准备-Provision for impairment of entrusted loan 1501-固定资产-Fixed assets-cost 1502-累计折旧-Accumulated depreciation 1505-固定资产减值准备-Provision for impairment of fixed assets 1601-工程物资-Construction material 160101-专用材料-Specific purpose materials 160102-专用设备-Specific purpose equipments 16010