会计科目中英对照表汇编.docxVIP

会计科目中英比较表 1001 现金 Cashonhand 1002 银行存款 Cashinbank 1009 其他钱币资本 Othermonetaryfund 100901 外埠存款 Depositinothercities 100902 银行本票 Cashierscheque 100903 银行汇票 Bankdraft 100904 信用卡 Creditcard 100905 信用保证金 Deposittocreditor 100906 存出投资款 Cashininvestingaccount 1101 短期投资 Short-terminvestments 110101 股票 Short-termstockinvestments 110102 债券 Short-termbondinvestments 110203 基金 Short-termfundinvestments 110110 其他 Othershort-terminvestments 1102 短期投资贬价准 Provisionforlossondeclineinvalueofshort-terminvestments 备 1111 应收单据 Notesreceivable 1121 应收股利 Dividendsreceivable 1131 应收账款 Accountsreceivable 1133 其他应收款 Otherreceivable 1141 坏账准备 Provisionforbaddebts 1151 预付账款 Advancetosuppliers 1161 应收补贴款 Subsidyreceivable 1201 物资采买 Materialspurchased 1211 原材料 Rawmaterials 1221 包装物 Containers 1231 低值易耗品 Lowcostandshortlivedarticles 1232 材料成本差别 Costvariancesofmaterial 1241 自制半成品 Semi-finishedproducts 1243 库存商品 Merchandiseinventory 1244 商品进销差价 Marginbetweensellingandpurchasingpriceonmerchandise 1251 委托加工物资 Materialonconsignmentforfurtherprocessing 1261 委托代销商品 Goodsonconsignment-out 1271 受托代销商品 Goodsonconsignment-in 1281 存货贬价准备 Provisionforimpairmentofinventories 1291 分期收款发出商 Goodsoninstallmentsales 品 1301 待摊费用 Prepaidexpense 1401 长久股权投资 Long-termequityinvestments 140101 股票投资 Long-termstockinvestments 140102 其他股权投资 Otherlong-termequityinvestments 1402 长久债权投资 Long-termdebtinvestments 140201 债券投资 Long-termbondinvestments 140202 其他债权投资 Otherlong-termdebtinvestments 1421 长久投资减值准 Provisionforimpairmentoflong-terminvestments 备 1431 委托贷款 Entrustedloan 143101 本金 Principalofentrustedloan 143102 利息 Interestofentrustedloan 143103 减值准备 Provisionforimpairmentofentrustedloan 1501 固定财产 Fixedassets-cost 1502 累计折旧 Accumulateddepreciation 1505 固定财产减值准 Provisionforimpairmentoffixedassets 备 1601 工程物资 Constructionmaterial 160101 专用材料 Specificpurposematerials 160102 专用设施 Specificpurposeequipments 160103 预付大型设施款 Prepaymentsformajorequipments 160104 为生产准备的工 Toolsandinstrumentspreparedforproduction 具及器具 1603 在建工程 Constructi