会计科目表中英文对照

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