中國(guó)會(huì)計(jì)制度科目英文對(duì)照表1

字號(hào):

現(xiàn)金Cashinhand
    銀行存款Cashinbank
    其他貨幣資金-外埠存款Othermonetaryassets-cashinothercities
    其他貨幣資金-銀行本票O(jiān)thermonetaryassets-cashier‘scheck
    其他貨幣資金-銀行匯票O(jiān)thermonetaryassets-bankdraft
    其他貨幣資金-信用卡Othermonetaryassets-creditcards
    其他貨幣資金-信用證保證金Othermonetaryassets-L/Cdeposit
    其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestment
    短期投資-股票投資Investments-Shortterm-stocks
    短期投資-債券投資Investments-Shortterm-bonds
    短期投資-基金投資Investments-Shortterm-funds
    短期投資-其他投資Investments-Shortterm-others
    短期投資跌價(jià)準(zhǔn)備Provisionforshort-terminvestment
    長(zhǎng)期股權(quán)投資-股票投資Longtermequityinvestment-stocks
    長(zhǎng)期股權(quán)投資-其他股權(quán)投資Longtermequityinvestment-others
    長(zhǎng)期債券投資-債券投資Longtermsecuritiesinvestment-bonds
    長(zhǎng)期債券投資-其他債權(quán)投資Longtermsecuritiesinvestment-others
    長(zhǎng)期投資減值準(zhǔn)備Provisionforlong-terminvestment
    應(yīng)收票據(jù)Notesreceivable
    應(yīng)收股利Dividendsreceivable
    應(yīng)收利息Interestreceivable
    應(yīng)收帳款Tradedebtors
    壞帳準(zhǔn)備-應(yīng)收帳款Provisionfordoubtfuldebts-tradedebtors
    預(yù)付帳款Prepayment
    應(yīng)收補(bǔ)貼款A(yù)llowancereceivable
    其他應(yīng)收款Otherdebtors
    壞帳準(zhǔn)備-其他應(yīng)收款Provisionfordoubtfuldebts-otherdebtors
    其他流動(dòng)資產(chǎn)Othercurrentassets
    物資采購(gòu)Purchase
    原材料Rawmaterials
    包裝物Packingmaterials
    低值易耗品Lowvalueconsumables
    材料成本差異Materialcostdifference
    自制半成品Self-manufacturedgoods
    庫(kù)存商品Finishedgoods
    商品進(jìn)銷(xiāo)差價(jià)Differencebetweenpurchase&salesofcommodities
    委托加工物資Consignedprocessingmaterial
    委托代銷(xiāo)商品Consignment-out
    受托代銷(xiāo)商品Consignment-in
    分期收款發(fā)出商品Goodsoninstallmentsales
    存貨跌價(jià)準(zhǔn)備Provisionforobsoletestocks
    待攤費(fèi)用Prepaidexpenses
    待處理流動(dòng)資產(chǎn)損益UnsettledG/Loncurrentassets
    待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets
    委托貸款-本金Consignmentloan-principle
    委托貸款-利息Consignmentloan-interest
    委托貸款-減值準(zhǔn)備Consignmentloan-provision
    固定資產(chǎn)-房屋建筑物Fixedassets-Buildings
    固定資產(chǎn)-機(jī)器設(shè)備Fixedassets-Plantandmachinery
    固定資產(chǎn)-電子設(shè)備、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures
    固定資產(chǎn)-運(yùn)輸設(shè)備Fixedassets-Automobiles
    累計(jì)折舊Accumulateddepreciation
    固定資產(chǎn)減值準(zhǔn)備Impairmentoffixedassets
    工程物資-專(zhuān)用材料Projectmaterial-specificmaterials
    工程物資-專(zhuān)用設(shè)備Projectmaterial-specificequipment
    工程物資-預(yù)付大型設(shè)備款Projectmaterial-prepaidforequipment
    工程物資-為生產(chǎn)準(zhǔn)備的工具及器具Projectmaterial-toolsandfacilitiesforproduction
    在建工程Constructioninprogress
    在建工程減值準(zhǔn)備Impairmentofconstructioninprogress
    固定資產(chǎn)清理Disposaloffixedassets
    無(wú)形資產(chǎn)-專(zhuān)利權(quán)Intangibleassets-patent
    無(wú)形資產(chǎn)-非專(zhuān)利技術(shù)Intangibleassets-industrialpropertyandknow-how
    無(wú)形資產(chǎn)-商標(biāo)權(quán)Intangibleassets-trademarkrights
    無(wú)形資產(chǎn)-土地使用權(quán)Intangibleassets-landuserights
    無(wú)形資產(chǎn)-商譽(yù)Intangibleassets-goodwill
    無(wú)形資產(chǎn)減值準(zhǔn)備Impairmentofintangibleassets
    長(zhǎng)期待攤費(fèi)用Deferredassets
    未確認(rèn)融資費(fèi)用Unrecognizedfinancefees
    其他長(zhǎng)期資產(chǎn)Otherlongtermassets
    遞延稅款借項(xiàng)Deferredassetsdebits
    應(yīng)付票據(jù)Notespayable
    應(yīng)付帳款Tradecreditors
    預(yù)收帳款A(yù)damanciesfromcustomers
    代銷(xiāo)商品款Consignment-inpayables
    其他應(yīng)交款Otherpayabletogovernment
    其他應(yīng)付款Othercreditors
    應(yīng)付股利Proposeddividends
    待轉(zhuǎn)資產(chǎn)價(jià)值Donatedassets
    預(yù)計(jì)負(fù)債Accruedliabilities
    應(yīng)付短期債券Short-termdebenturespayable
    其他流動(dòng)負(fù)債Othercurrentliabilities
    預(yù)提費(fèi)用Accruedexpenses
    應(yīng)付工資Payrollpayable
    應(yīng)付福利費(fèi)Welfarepayable
    短期借款-抵押借款Bankloans-Shortterm-pledged
    短期借款-信用借款Bankloans-Shortterm-credit
    短期借款-擔(dān)保借款Bankloans-Shortterm-guaranteed
    一年內(nèi)到期長(zhǎng)期借款Longtermloansduewithinoneyear
    一年內(nèi)到期長(zhǎng)期應(yīng)付款Longtermpayableduewithinoneyear