会计科目中英对照表.doc

会计科目中英对照表 1001 现金 Cash on hand 1002 银行存款 Cash in bank 1009 其他货币资金 Other monetary fund 100901 外埠存款 Deposit in other cities 100902 银行本票 Cashiers cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用保证金 Deposit to creditor 100906 存出投资款 Cash in investing account 1101 短期投资 Short-term investments 110101 股票 Short-term stock investments 110102 债券 Short-term bond investments 110203 基金 Short-term fund investments 110110 其他 Other short-term investments 1102 短期投资跌价准备 Provision for loss on decline in value of short-term investments 1111 应收票据 Notes receivable 1121 应收股利 Dividends receivable 1131 应收账款 Accounts receivable 1133 其他应收款 Other receivable 1141 坏账准备 Provision for bad debts 1151 预付账款 Advance to suppliers 1161 应收补贴款 Subsidy receivable 1201 物资采购 Materials purchased 1211 原材料 Raw materials 1221 包装物 Containers 1231 低值易耗品 Low cost and short lived articles 1232 材料成本差异 Cost variances of material 1241 自制半成品 Semi-finished products 1243 库存商品 Merchandise inventory 1244 商品进销差价 Margin between selling and purchasing price on merchandise 1251 委托加工物资 Material on consignment for further processing 1261 委托代销商品 Goods on consignment- out 1271 受托代销商品 Goods on consignment-in 1281 存货跌价准备 Provision for impairment of inventories 1291 分期收款发出商品 Goods on installment sales1301 待摊费用 Prepaid expense 1401 长期股权投资 Long-term equity investments 140101 股票投资 Long-term stock investments 140102 其他股权投资 Other long-term equity investments 1402 长期债权投资 Long-term debt investments 140201 债券投资 Long-term bond investments 140202 其他债权投资 Other long-term debt investments 1421 长期投资减值准备 Provision for impairment of long-term investments 1431 委托贷款 Entrusted loan 143101 本金 Principal of entrusted loan 143102 利息 Interest of entrusted loan 143103 减值准备 Provision for impairment of entrusted loan 1501 固定资产 Fixed assets-cost 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Provision for impairment of fixed assets 1601 工程物资 Construction material 160101 专用材料 Specific purpose materials 160102 专用设备 Specific purpose equipments 160103