会计科目中英对照最新版.docVIP

会计科目中英文对照 序号 会计科目编号 会计科目名称 1 1001 库存现金 Cash in hand 2 1002 银行存款 Cash in bank 3 1012 其他货币资金 Other monetary assets 4 1101 交易性金融资产 Transaction Monetary Assets 5 1111 应收票据 Notes receivable 6 1121 应收股利 Dividend receivable 7 1122 应收利息 Interest receivable 8 1131 应收账款 Account receivable 9 1133 其他应收款 Other receivable 10 1141 坏账准备 Bad debt reserves 11 1151 预付账款 account prepaid 12 1401 材料采购 Materials Purchasing 13 1403 原材料 Raw materials 14 1411 周转材料 turnover materials 141101 包装物 Wrappage 141102 低值易耗品 Low-value consumption goods 15 1404 材料成本差异 Materials cost variance 16 1405 库存商品 Goods on Hand 17 1471 存货跌价准备 Inventory falling price reserves 18 1511 长期股权投资 Long Term Equity Interest Investment 19 1531 长期应收款 Long Term Receivable 20 1601 固定资产 Fixed assets 21 1602 累计折旧 Accumulated depreciation 22 1603 固定资产减值准备 Fixed assets depreciation reserves 23 1604 在建工程 Construction-in-process 24 1606 固定资产清理 Liquidation of fixed assets 25 1701 无形资产 Intangible assets 26 1901 待处理财产损溢 Unsettled G/L on assets 190101 待处理流动资产损益 Unsettled G/L on current assets 190102 待处理固定资产损益 Unsettled G/L on fixed assets 27 2101 短期借款 Short-term borrowing 28 2201 应付票据 Notes payable 29 2202 应付账款 Account payable 30 2203 预收账款 Deposit received 31 2211 应付职工薪酬 payroll payable 32 2161 应付股利 Dividends payable 33 2221 应交税费 Tax payable 222101 应交增值税 value added tax payable进项税额 Withholdings on VAT销项税额 Substituted money on VAT 222102 应交营业税 Business tax payable 222103 应交消费税 Consumption tax payable 222104 应交资源税 Resources tax payable 222105 应交所得税 Income tax payable 222106 应交土地增值税 Increment tax on land value payable 222107 应交城市维护建设税 Tax for maintaining and building cities payable 34 2241 其他应付款 Other payables 35 2501 长期借款 Long-term borrowing 36 2502 应付债券 Bonds payable 37 27011 长期应付款 Long-term account payable 38 3101 实收资本(或股本) Paid-in capital(or common stock) 39 4001 资本公积 additional paid-in capital 400101 资本(或股本)溢价 premium on capital 400102 其他资本公积 Other capital reserve 40 4101 盈余公积 Surplus reserves 41