小企业会计准则会计科目中英.docVIP

顺序号 编号 会计科目名称 会计科目名称英文 一、资产类 一、 assets 1 1001 库存现金 Cash on hand/cash in hand 2 1002 银行存款 Cash in bank 3 1012 其他货币资金 Other cash and cash equivalents 4 1101 短期投资 Current investment 5 1121 应收票据 Note receivable 6 1122 应收账款 Accounts receivable 7 1123 预付账款 Advance to supplier 8 1131 应收股利 Dividends receivable 9 1132 应收利息 Interest receivable 10 1221 其他应收款 Other receivables 11 1401 材料采购 Material purchase 12 1402 在途物资 Materials in transit/afloat materials 13 1403 原材料 Raw material/raw and processed materials 14 1404 材料成本差异 Material cost variance/material cost difference 15 1405 库存商品 Material inventory/finished goods 16 1407 商品进销差价 Purchase and sale price differential 17 1408 委托加工物资 Work in process-outsourced 18 1411 周转材料 Revolving materials/supplies inventory 19 1421 消耗性生物资产 Consumptive biological assets 20 1501 长期债券投资 Long-time bond investments 21 1511 长期股权投资 Long-time equity investments 22 1601 固定资产 Fixed assets 23 1602 累计折旧 Accumulated depreciation 24 1604 在建工程 Construction in process 25 1605 工程物资 Project goods and material 26 1606 固定资产清理 Disposal of fixed assets/Liquidation of fixed assets 27 1621 生产性生物资产 Capitalized biological assets 28 1622 生产性生物资产累计折旧 Capitalized biological assets accumulated depreciation 29 1701 无形资产 Intangible assets 30 1702 累计摊销 Accumulated amortization 31 1801 长期待摊费用 Long-time deferred and prepaid expenses 32 1901 待处理财产损溢 Waiting assets profit and loss 二、负债类 二、liability 33 2001 短期借款 Short-term borrowing 34 2201 应付票据 Notes payable 35 2202 应付账款 Accounts payable 36 2203 预收账款 Deposit received 37 2211 应付职工薪酬 Employee pay payable/ payroll payable 38 2221 应交税费 Tax payable/Taxes and Dues payable 39 2231 应付利息 Payable interest 40 2232 应付利润 Profit payable 41 2241 其他应付款 Other payables/Other amounts payable 42 2401 递延收益 Deferred income 43 2501 长期借款 Long-term loan 44 2701 长期应付款 Long-term payable/Long term account payable 三、所有者权益类 三、owner`s equity 45 3001 实收资本 Paid-up capital 46 3002 资本公积 Capital reserve 47 3101 盈余公积 Surplus reserve 48 3103 本年利润 Current profit 49