会计学词汇中英文对照

会计学(Accounting)账目单词中英对照表来源：OSU商科帮的日志

一、资产类Assets

流动资产Current assets

货币资金Cash and cash equivalents

1001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 deposits

1101 短期投资Short-term investments

'110101 股票Short-term investments - stock

'110102 债券Short-term investments - corporate bonds

'110103 基金Short-term investments - corporate funds

'110110 其他Short-term investments - other

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

应收款Account receivable

1111 应收票据Note receivable

银行承兑汇票Bank acceptance

商业承兑汇票Trade acceptance

1121 应收股利Dividend receivable

1122 应收利息Interest receivable

1131 应收账款Account receivable

1133 其他应收款Other notes receivable

1141 坏账准备Bad debt reserves

1151 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 purchasing

1211 原材料Raw materials

1221 包装物Wrappage

1231 低值易耗品Low-value consumption goods

1232 材料成本差异Materials cost variance

1241 自制半成品Semi-Finished goods

1243 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 process - outsourced

1261 委托代销商品Trust to and sell the goods on a commission basis

1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves

1291 分期收款发出商品Collect money and send out the goods by stages

1301 待摊费用Deferred and prepaid expenses

长期投资Long-term investment

1401 长期股权投资Long-term investment on stocks

'140101 股票投资Investment on stocks

'140102 其他股权投资Other investment on stocks

1402 长期债权投资Long-term investment on bonds

'140201 债券投资Investment on bonds

'140202 其他债权投资Other investment on bonds

1421 长期投资减值准备Long-term investments depreciation reserves

股权投资减值准备Stock rights investment depreciation reserves

债权投资减值准备Bcreditor's rights investment depreciation reserves

1431 委托贷款Entrust loans

'143101 本金Principal

'143102 利息Interest

'143103 减值准备Depreciation reserves

1501 固定资产Fixed assets

房屋Building

建筑物Structure

机器设备Machinery equipment

运输设备Transportation facilities

工具器具Instruments and implement

1502 累计折旧Accumulated depreciation

1505 固定资产减值准备Fixed assets depreciation reserves

房屋、建筑物减值准备Building/structure depreciation reserves

机器设备减值准备Machinery equipment depreciation reserves

1601 工程物资Project goods and material

'160101 专用材料Special-purpose material

'160102 专用设备Special-purpose equipment

'160103 预付大型设备款Prepayments for equipment

'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process

安装工程Erection works

在安装设备Erecting equipment-in-process

技术改造工程Technical innovation project

大修理工程General overhaul project

1605 在建工程减值准备Construction-in-process depreciation reserves

1701 固定资产清理Liquidation of fixed assets

1801 无形资产Intangible assets

专利权Patents

非专利技术Non-Patents

商标权Trademarks, Trade names

著作权Copyrights

土地使用权Tenure

商誉Goodwill