《会计科目与会计专业词汇中英文双向查询表》由会员分享，可在线阅读，更多相关《会计科目与会计专业词汇中英文双向查询表（148页珍藏版）》请在金锄头文库上搜索。
1、会计科目与会计专业词汇中英文双向查询表资料库中国会计科目的中英文对照一、资产类Assets资产类流动资产Current assets流动资产货币资金Cash and cash equivalents货币资金1001现金Cash现金1002银行存款Cash in bank银行存款1009其他货币资金Other cash and cash equivalents其他货币资金100901外埠存款Other city Cash in bank外埠存款100902银行本票Cashiers cheque银行本票100903银行汇票Bank draft银行汇票100904信用卡Credit card信用卡1
2、00905信用证保证金L/C Guarantee deposits信用证保证金100906存出投资款Refundable deposits存出投资款1101短期投资Short-term investments短期投资110101股票Short-term investments - stock股票110102债券Short-term investments - corporate bonds债券110103基金Short-term investments - corporate funds基金110110其他Short-term investments - other其他1102短期投资跌价准备
3、Short-term investments falling price reserves短期投资跌价准备应收款Account receivable应收款1111应收票据Note receivable应收票据银行承兑汇票Bank acceptance银行承兑汇票商业承兑汇票Trade acceptance商业承兑汇票1121应收股利Dividend receivable应收股利1122应收利息Interest receivable应收利息1131应收账款Account receivable应收账款1133其他应收款Other notes receivable其他应收款1141坏账准备Bad d
4、ebt reserves坏账准备1151预付账款Advance money预付账款1161应收补贴款Cover deficit by state subsidies of receivable应收补贴款库存资产Inventories库存资产1201物资采购Supplies purchasing物资采购1211原材料Raw materials原材料1221包装物Wrappage包装物1231低值易耗品Low-value consumption goods低值易耗品1232材料成本差异Materials cost variance材料成本差异1241自制半成品Semi-Finished goods
5、自制半成品1243库存商品Finished goods库存商品1244商品进销差价Differences between purchasing and selling price商品进销差价1251委托加工物资Work in process - outsourced委托加工物资1261委托代销商品Trust to and sell the goods on a commission basis委托代销商品1271受托代销商品Commissioned and sell the goods on a commission basis受托代销商品81281存货跌价准备Inventory fallin
6、g price reserves存货跌价准备1291分期收款发出商品Collect money and send out the goods by stages分期收款发出商品1301待摊费用Deferred and prepaid expenses待摊费用长期投资Long-term investment长期投资1401长期股权投资Long-term investment on stocks长期股权投资140101股票投资Investment on stocks股票投资140102其他股权投资Other investment on stocks其他股权投资1402长期债权投资Long-term
7、 investment on bonds长期债权投资140201债券投资Investment on bonds债券投资140202其他债权投资Other investment on bonds其他债权投资1421长期投资减值准备Long-term investments depreciation reserves长期投资减值准备股权投资减值准备Stock rights investment depreciation reserves股权投资减值准备债权投资减值准备Bcreditors rights investment depreciation reserves债权投资减值准备1431委托贷款
8、Entrust loans委托贷款143101本金Principal本金143102利息Interest利息143103减值准备Depreciation reserves减值准备1501固定资产Fixed assets固定资产房屋Building房屋建筑物Structure建筑物机器设备Machinery equipment机器设备运输设备Transportation facilities运输设备工具器具Instruments and implement工具器具1502累计折旧Accumulated depreciation累计折旧1505固定资产减值准备Fixed assets deprec
9、iation reserves固定资产减值准备房屋、建筑物减值准备Building/structure depreciation reserves房屋、建筑物减值准备机器设备减值准备Machinery equipment depreciation reserves机器设备减值准备1601工程物资Project goods and material工程物资160101专用材料Special-purpose material专用材料160102专用设备Special-purpose equipment专用设备160103预付大型设备款Prepayments for equipment预付大型设备款
10、160104为生产准备的工具及器具Preparative instruments and implement for fabricate为生产准备的工具及器具1603在建工程Construction-in-process在建工程安装工程Erection works安装工程在安装设备Erecting equipment-in-process在安装设备技术改造工程Technical innovation project技术改造工程大修理工程General overhaul project大修理工程1605在建工程减值准备Construction-in-process depreciation re
11、serves在建工程减值准备1701固定资产清理Liquidation of fixed assets固定资产清理1801无形资产Intangible assets无形资产专利权Patents专利权非专利技术Non-Patents非专利技术商标权Trademarks, Trade names商标权著作权Copyrights著作权土地使用权Tenure土地使用权商誉Goodwill商誉1805无形资产减值准备Intangible Assets depreciation reserves无形资产减值准备专利权减值准备Patent rights depreciation reserves专利权减值准
12、备商标权减值准备trademark rights depreciation reserves商标权减值准备1815未确认融资费用Unacknowledged financial charges未确认融资费用待处理财产损溢Wait deal assets loss or income待处理财产损溢1901长期待摊费用Long-term deferred and prepaid expenses长期待摊费用1911待处理财产损溢Wait deal assets loss or income待处理财产损溢191101待处理流动资产损溢Wait deal intangible assets loss
13、or income待处理流动资产损溢191102待处理固定资产损溢Wait deal fixed assets loss or income待处理固定资产损溢二、负债类Liability负债类短期负债Current liability短期负债2101短期借款Short-term borrowing短期借款2111应付票据Notes payable应付票据银行承兑汇票Bank acceptance银行承兑汇票商业承兑汇票Trade acceptance商业承兑汇票2121应付账款Account payable应付账款2131预收账款Deposit received预收账款2141代销商品款Pro
14、xy sale goods revenue代销商品款2151应付工资Accrued wages应付工资2153应付福利费Accrued welfarism应付福利费2161应付股利Dividends payable应付股利2171应交税金Tax payable应交税金217101应交增值税value added tax payable应交增值税21710101进项税额Withholdings on VAT进项税额21710102已交税金Paying tax已交税金21710103转出未交增值税Unpaid VAT changeover转出未交增值税21710104减免税款Tax deduction减免税款21710105销项税额Substituted money on VAT销项税额21710106出口退税Tax reimbursemen
