会计科目名称和编号.docVIP

名称 ? Title 一、资产类 ? I. Assets 现金 ? Cash on hand 银行存款 ? Cash in bank 其他货币资金 ? Other monetary funds 外埠存款 ? Deposits in other cities 银行本票 ? Cashiers Check 银行汇票 ? Bank draft 信用卡 ? Credit Card 信用证保证金 ? L/C guarantee deposit 存出投资款 ? Investment paid 短期投资 ? Short-term investments 股票 ? Stock 债券 ? Bond 基金 ? Fund 其他 ? Others 短期投资跌价准备 ? Provision for short-term investment Write—down 应收票据 ? Notes receivable 应收股利 ? Dividend receivable 应收利息 ? Interest receivable 应收账款 ? Accounts receivable 其他应收款 ? Other receivables 坏账准备 ? Provision for bad debts 预付账款 ? Advances to suppliers 应收补贴款 ? Subsidies receivable 物资采购 ? Materials purchased 原材料 ? Raw materials 包装物 ? Packaging materials 低值易耗品 ? Low-valued consumables 材料成本差异 ? Cost variance of materials 自制半成品 ? Self-manufactured semi-finished product 库存商品 ? Goods on hand 商品进销差价 ? Margin between Selling and purchasing prices 委托加工物资 ? Materials on Consignment for further processing 委托代销商品 ? Goods on consignment 受托代销商品 ? Fiduciary goods for sale 存货跌价准备 ? Provision for inventory write-down 分期收款发出商品 ? Goods on installment sale 待摊费用 ? Prepaid expenses 长期股权投资 ? Long-term equity investments 股票投资 ? Stock investment 其他股权投资 ? Other equity investment 长期债权投资 ? Long-term debt investments 债券投资 ? Bond investment 其他债权投资 ? Other debt investment 长期投资减值准备 ? Provision for impairment of long-term investments 委托贷款 ? Designated loan receivable 本金 ? Principal 利息 ? Interest 减值准备 ? Provision for impairment 固定资产 ? Fixed assets 累计折旧 ? Accumulated depreciation 固定资产减值准备 ? Provision for impairment of fixed assets 工程物资 ? Construction materials 专用材料 ? Materials for special use 专用设备 ? Equipment for special use 预付大型设备款 ? Advances to suppliers of giant equipment 为生产准备的工具及器具 ? Tools and apparatus for use in production 在建工程 ? Construction in progress 在建工程减值准备 ? Provision for impairment of construction in progress 固定资产清理 ? Disposal of fixed assets 无形资产 ? Intangible assets 无形资产减值准备 ? Provision for impairment of intangible assets 未确认融资费用 ? Unrecognized financing expenses 长期待摊费用 ? Long-te