会计科目,中英文对照一览表（5篇范文）

会计科目,中英文对照一览表（5篇范文）

第一篇：会计科目,中英文对照一览表

会计科目，中英文对照一览表

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents1001现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments '110101 股票Short-term investmentscorporate bonds'110103 基金 Short-term investmentsother

1102 短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable

1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories

1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物 Wrap page

1231 低值易耗品 Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品 Finished goods

1244 商品进销差价Differences between purchasing and selling price

1251 委托加工物资 Work in processcash in other cities

其他货币资金-银行本票 Other monetary assetsbank draft 其他货币资金-信用卡 Other monetary assetsL/C deposit

其他货币资金-存出投资款Other monetary assetsShort termShort termShort termShort termstocks

长期股权投资-其他股权投资Long term equity investmentbonds

长期债券投资-其他债权投资Long term securities investmenttrade debtors

预付帐款 Prepayment

应收补贴款 Allowance receivable其他应收款 Other debtors

坏帐准备-其他应收款 Provision for doubtful debtsprinciple委托贷款-利息Consignment loanprovision固定资产-房屋建筑物Fixed assetsPlant and machinery固定资产-电子设备、器具及家具Fixed assetsAutomobiles累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets

工程物资-专用材料 Project materialspecific equipment工程物资-预付大型设备款Project materialtools and facilities for production在建工程 Construction in progress

在建工程减值准备 Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assetsindustrial property and know-how

无形资产-商标权 Intangible assetsland use rights无形资产-商誉 Intangible assetsShort termShort termShort termLong term 应付债券-债券面值Bond payableExcess应付债券-债券折价Bond payableAccrued interest长期应付款Long term payable专项应付款 Specific payable

其他长期负债Other long term liabilities应交税金-所得税Tax

payableVAT

应交税金-营业税T ax payableconsumable tax应交税金-其他Tax payableother transfer in利润分配-提取法定盈余公积Profit appropriationstatutory welfare reserve

利润分配-提取储备基金Profit appropriationenterprise development fund

利润分配-提取职工奖励及福利基金Profit appropriationreturn investment by profit

利润分配-应付优先股股利Profit appropriationother surplus reserve

利润分配-应付普通股股利 Profit appropriationordinary shares dividends converted to shares

期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplusdonation reserve

资本公积-接受现金捐赠 Capital surplusinvestment reserve

资本公积-拨款转入 Capital surplusforeign currency translation 资本公积-其他 Capital surplusstatutory surplus reserve

盈余公积-任意盈余公积金Surplus reservestatutory welfare reserve

盈余公积-储备基金Surplus reserveenterprise development fund

盈余公积-利润归还投资 Surplus reserve-return investment by investment主营业务收入 Sales

主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses

管理费用General and administrative expenses财务费用Financial expenses投资收益 Investment income

其他业务收入Other operating income营业外收入Non-operating income补贴收入 Subsidy income

其他业务支出Other operating expenses营业外支出Non-