最新会计科目对应的英文单词.docx

最新会计科目对应的英文单词.docx

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最新会计科目对应的英文单词

会计科目对应的英文单词

一、资产类Assets 

流动资产Currentassets 

货币资金Cashandcashequivalents 

1001现金Cash 

1002银行存款Cashinbank 

1009其他货币资金Othercashandcashequivalents 

'100901外埠存款OthercityCashinbank 

'100902银行本票Cashier'scheque 

'100903银行汇票Bankdraft 

'100904信用卡Creditcard 

'100905信用证保证金L/CGuaranteedeposits 

'100906存出投资款Refundabledeposits 

1101短期投资Short-terminvestments 

'110101股票Short-terminvestments-stock 

'110102债券Short-terminvestments-corporatebonds 

'110103基金Short-terminvestments-corporatefunds 

'110110其他Short-terminvestments-other 

1102短期投资跌价准备Short-terminvestmentsfallingpricereserves 

应收款Accountreceivable 

1111应收票据Notereceivable 

银行承兑汇票Bankacceptance 

商业承兑汇票Tradeacceptance 

1121应收股利Dividendreceivable 

1122应收利息Interestreceivable 

1131应收账款Accountreceivable 

1133其他应收款Othernotesreceivable 

1141坏账准备Baddebtreserves 

1151预付账款Advancemoney 

1161应收补贴款Coverdeficitbystatesubsidiesofreceivable 

库存资产Inventories 

1201物资采购Suppliespurchasing 

1211原材料Rawmaterials 

1221包装物Wrappage 

1231低值易耗品Low-valueconsumptiongoods 

1232材料成本差异Materialscostvariance 

1241自制半成品Semi-Finishedgoods 

1243库存商品Finishedgoods 

1244商品进销差价Differencesbetweenpurchasingandsellingprice 

1251委托加工物资Workinprocess-outsourced 

1261委托代销商品Trusttoandsellthegoodsonacommissionbasis 

1271受托代销商品Commissionedandsellthegoodsonacommissionbasis 

1281存货跌价准备Inventoryfallingpricereserves 

1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages 

1301待摊费用Deferredandprepaidexpenses 

长期投资Long-terminvestment 

1401长期股权投资Long-terminvestmentonstocks 

'140101股票投资Investmentonstocks 

'140102其他股权投资Otherinvestmentonstocks 

1402长期债权投资Long-terminvestmentonbonds 

'140201债券投资Investmentonbonds 

'140202其他债权投资Otherinvestmentonbonds 

1421长期投资减值准备Long-terminvestmentsdepreciationreserves 

股权投资减值准备Stockrightsinvestmentdepreciationreserves 

债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves 

1431委托贷款Entrustloans 

'143101本金Principal 

'143102利息Interest 

'143103减值准备Depreciationreserves 

1501固定资产Fixedassets 

房屋Building 

建筑物Structure 

机器设备Machineryequipment 

运输设备Transportationfacilities 

工具器具Instrumentsandimplement 

1502累计折旧Accumulateddepreciation 

1505固定资产减值准备Fixedassetsdepreciationreserves 

房屋、建筑物减值准备Building/structuredepreciationreserves 

机器设备减值准备Machineryequipmentdepreciationreserves 

1601工程物资Projectgoodsandmaterial 

'160101专用材料Special-purposematerial 

'160102专用设备Special-purposeequipment 

'160103预付大型设备款Prepaymentsforequipment 

'160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate 

1603在建工程Construction-in-process 

安装工程Erectionworks 

在安装设备Erectingequipment-in-process 

技术改造工程Technicalinnovationproject 

大修理工程Generaloverhaulproject 

1605在建工程减值准备Construction-in-processdepreciationreserves 

1701固定资产清理Liquidationoffixedassets 

1801无形资产Intangibleassets 

专利权Patents 

非专利技术Non-Patents 

商标权Trademarks,Tradenames 

著作权Copyrights 

土地使用权Tenure 

商誉Goodwill 

1805无形资产减值准备IntangibleAssetsdepreciationreserves 

专利权减值准备Patentrightsdepreciationreserves 

商标权减值准备trademarkrightsdepreciationreserves 

1815未确认融资费用Unacknowledgedfinancialcharges 

待处理财产损溢Waitdealassetslossorincome 

1901长期待摊费用Long-termdeferredandprepaidexpenses 

1911待处理财产损溢Waitdealassetslossorincome 

191101待处理流动资产损溢Waitdealintangibleassetslossorincome 

191102待处理固定资产损溢Waitdealfixedassetslossorincome

二、负债类Liability 

短期负债Currentliability 

2101短期借款Short-termborrowing 

2111应付票据Notespayable 

银行承兑汇票Bankacceptance 

商业承兑汇票Tradeacceptance 

2121应付账款Accountpayable 

2131预收账款Depositreceived 

2141代销商品款Proxysalegoodsrevenue 

2151应付工资Accruedwages 

2153应付福利费Accruedwelfarism 

2161应付股利Dividendspayable 

2171应交税金Taxpayable 

'217101应交增值税valueaddedtaxpayable 

'21710101进项税额WithholdingsonVAT 

'21710102已交税金Payingtax 

'21710103转出未交增值税UnpaidVATchangeover 

'21710104减免税款Taxdeduction 

'21710105销项税额SubstitutedmoneyonVAT 

'21710106出口退税Taxreimbursementforexport 

'21710107进项税额转出ChangeoverwithnoldingsonVAT 

'21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax 

'21710109转出多交增值税OverpaidVATchangeover 

'21710110未交增值税UnpaidVAT 

'217102应交营业税Businesstaxpayable 

'217103应交消费税Consumptiontaxpayable 

'217104应交资源税Resourcestaxpayable 

'217105应交所得税Incometaxpayable 

'217106应交土地增值税Incrementtaxonlandvaluepayable 

'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable 

'217108应交房产税Housingpropertytaxpayable 

'217109应交土地使用税Tenuretaxpayable 

'217110应交车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）payable 

'217111应交个人所得税Personalincometaxpayable 

2176其他应交款Otherfundinconformityw