中国会计科目英文翻译.doc

一、资产类 Assets流动资产?????????? Current assets货币资金?????????? Cash and cash equivalents1001 库存现金?????????? Cash on hand1002 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?? 存出投资款 Refundable deposits1101 交易性金融资产 trading financial assets应收款????????Receivable1111 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?????????? Others receivables1141 坏账准备?????? Bad debt reserves1151 预付账款?????????? Advance money1161 应收补贴款??Cover deficit by state subsidies of receivable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 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品?????????? Semi-Finished 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 process - 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 stages1301 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 stocks1402 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 bonds1421 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 Bcreditors rights investment depre