会计复习资料(中英文对照-各班汇总).pdfVIP

本资料汇总人员：潘汉平、施秋霞 会计科目的中英文对照 一、资产类 Assets 流动资产 Current assets 1001 现金 Cash 1111 应收票据 Note 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 存货 Inventories 1301 待摊费用 Deferred and prepaid expenses 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 二、负债类 Liability 2111 应付票据 Notes payable 2121 应付账款 Account payable 2131 预收账款 Deposit received 2151 应付工资 Accrued wages 2171 应交税金 Tax payable 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 2311 应付债券 Bonds payable 231102 债券溢价 Premium on bonds 231103 债券折价 Discount on bonds 231104 应计利息 Accrued interest 3101 实收资本(或股本) Paid-up capital(or stock) 留存收益 Retained earnings 产品销售收入 Sales revenue 产品销售成本 Cost of goods sold 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 5402 主营业务税金及附加 Tax and associate charge 5501 营业费用 Operating expenses 运杂费