财务科目中英文对照.docx

1、一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents1001 现金 Cash1002 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 Cashiers 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

2、款 Refundable deposits1101 短期投资 Shortterm investments 110101 股票 Shortterm investments stock 110102 债券 Shortterm investments corporate bonds 110103 基金 Shortterm investments corporate funds 110110 其他 Shortterm investments other1102 短期投资跌价准备 Shortterm investments falling price reserves 应收款 Account recei

3、vable1111 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 receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receiv

4、able 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage 1231 低值易耗品 Lowvalue consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 SemiFinished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in pro

5、cess outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 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 Longterm

6、investment 1401 长期股权投资 Longterm investment on stocks 140101 股票投资 Investment on stocks 140102 其他股权投资 Other investment on stocks1402 长期债权投资 Longterm investment on bonds 140201 债券投资 Investment on bonds 140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Longterm investments depreciation reserves 股权投资减

7、值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditors rights investment depreciation reserves1431 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

8、facilities 工具器具 Instruments and implement1502 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 reserves1601 工程物资 Project goods and material 160101 专用材料 Specialpurpose material

9、160102 专用设备 Specialpurpose 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 fabricate1603 在建工程 Constructioninprocess 安装工程 Erection works 在安装设备 Erecting equipmentinprocess 技术改造工程 Technical innovation project 大修理工程 General overhaul project

10、1605 在建工程减值准备 Constructioninprocess depreciation reserves1701 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 NonPatents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights de

11、preciation reserves 商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Longterm deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income 191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Shortterm borrowing2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue2151 应付工资 A