会计实务：会计科目中英文对照表

1、会计科目中英文对照表编码名称英文1001 库存现金 CashonHand1002 银行存款 Cashinbank1015 其他货币资金OtherMonetaryCapital1101 交易性金融资产TransactionalMonetaryCapital1121 应收票据 NotesReceivable1122 应收账款 AccountsReceivable1123 预付账款 Advancetosuppliers1131 应收股利 DividendReceivable1132 应收利息 AccruedInterestReceivable1231 其他应收款 OtherReceivable124

2、1 坏账准备 Provisionforbaddebts1321 代理业务资产CapitalinVicariousBusiness1401 材料采购 ProcurementofMaterials1402 在途物资 MaterialsinTransit1403 原材料 RawMaterials1404 材料成本差异BalanceofMaterials1406 库存商品 CommodityStocks1407 发出商品 GoodsinTransit1410 商品进销差价DifferencebetweenPurchaseandSalesofCommodities1411 委托加工物资Materials

3、forConsignedProcessing1412 包装物及低值易耗品WrappageandEasilyWornoutInexpensiveArticles1461 存货跌价准备ReserveForStockDepreciation1501 待摊费用 UnamortizedExpenditures1521 持有至到期投资Held-To-MaturityInvestment1522持有至到期投资减值准备ReserveforHeld-To-MaturityInvestmentImpairment1523 可供出售金融资产FinancialAssetsAvailableforSale1524 长期

4、股权投资Long-termEquityInvestment1525 长期股权投资减值准备ReserveforLong-termEquityInvestmentImpairment1526 投资性房地产InvestmentRealEstate1531 长期应收款 Long-termAccountsReceivable1541 未实现融资收益UnrealizedFinancingProfits1601 固定资产 Fixedassets1602 累计折旧 AccumulativeDepreciation1603 固定资产减值准备Provisionforimpairmentoffixedassets1

5、604 在建工程 ConstructioninProcess1605 工程物资 EngineerMaterial1606 固定资产清理DisposalofFixedAssets1701 无形资产 IntangibleAssets1702 累计摊销 AccumulatedAmortization1703 无形资产减值准备ReserveforIntangibleAssetsImpairment1711 商誉 BusinessReputation1801 长期待摊费用Long-termDeferredExpenses1811 递延所得税资产DeferredIncomeTaxAssets1901 待处

6、理财产损溢Profit&lossofassetspendingdisposal2001 短期借款 Short-termBorrowings2101 交易性金融负债TransactionalMoneytaryLiabilities2201 应付票据 NotesPayable2202 应付账款 AccountsPayable2205 预收账款 Advancefromcustomers2211 应付职工薪酬PayrollPayable2221 应交税费 TaxesPayable2231 应付股利 DividendPayable2232 应付利息 AccruedInterestPayable2241

7、其他应付款 OtherAccountsPayable2314 代理业务负债LiabilitiesfromVicariousBusiness2401 预提费用 Accruedexpensess2411 预计负债 EstimatedLiabilities2501 递延收益 DeferredProfits2601 长期借款 Long-termloans2602 长期债券 Long-termBonds2801 长期应付款 Long-termPayable2802 未确认融资费用UnsettledFinancingExpenses2811 专项应付款 SpecialAccountsPayable2901

8、 递延所得税负债DeferredIncomeTaxLiabilities3101 衍生工具 DerivativeTools3201 套期工具 ArbitrageTools3202 被套期项目 ArbitragedItems4001 实收资本 Paid-inCapital4002 资本公积 CapitalReserve4101 盈余公积 SurplusReserve4103 本年利润 Profit&losssummary4104 利润分配 Distributionprofit4201 库存股 TreasuryShare5001 生产成本 ProductionCosts5101 制造费用 Manu

9、facturingExpenditures5201 劳务成本 ServiceCosts5301 研发支出 ResearchandDevelopmentExpenditures6001 主营业务收入Salesrevenue6051 其他业务收入Revenuesfromotheroperationse6101 公允价值变动损益ProfitandLossfromFairValueChanges6111 投资收益 IncomeonInvestment6301 营业外收入 Non-operatingprofit6401 主营业务成本Costofsales6402 其他业务成本Costofotheroperations6405 营业税金及附加BusinessTaxandSurcharges6601 销售费用 MarketingCosts6602 管理费用 ManagingCosts6603 财务费用 FinancingCosts6