中英文会计科目对照表如下.docxVIP

中英文会计科目 对比表如下 : 次序号 serial number 次序号 serial number 编号 code number 会计科目名称 accounting subject 会计科目适用范畴 accounting subject range of application |精. |品. |可. |编. |辑. |学. |习. |资. |料. * | * | * | * | |欢. |迎. |下. |载. 一、资产类 1001 库存现金 cash on hand 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金 融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 1231 其他应收款 accounts receivable-others 1241 坏账预备 had debts reserve 1401 材料选购 procurement of materials 1402 在途物资 materials in transit 1403 原材料 raw materials 1406 库存商品 commodity stocks 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价预备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 1521 持有至到期 投资 hold investment due 1522 持有至到期投资减值预备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 1524 长期股权投资 long-term stock ownership investment 1525 长期股权投资减值预备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real eastate 51 1531 长期应收款 long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产 permanent assets 55 1602 累计折旧 accumulated depreciation 56 1603 固定资产减值预备 permanent assets reduction reserve 57 1604 在建工程 construction in process |精. |品. |可. |编. |辑. |学. |习. |资. |料. * | * | * | * | |欢. |迎. |下. |载. 1605 工程物资 engineer material 1606 固定资产清理 disposal of fixed assets 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 1631 油气资产 石油自然气开采专用 oil and gas assets exclusively for oil and gas e