常用会计科目中英文对照表_财务管理_经管营销_专业资料.doc

常用会计科目中英文对照表顺序号编号会计科目名称会计科目英文名称一、资产类11001库存现金Cash on hand21002银行存款Cash in bank31015其它货币资金Other monetary capital41101交易性金融资产Held-for-trading financial assets51121应收票据Notes receivable61122应收账款Accounts receivable71123预付账款Accounts prepaid81131应收股利Dividends receivable91132应收利息Interest receivable111231其它应收款Other receivables121241坏帐准备Allowance for bad debt131401材料采购Material procurement141402在途物资Material in transit151403原材料Raw material161404材料成本差异Material cost difference171406库存商品Merchandise inventory181407发出商品Goods in transit191410商品进销差价Difference between purchasing and selling price201411委托加工物资Work in processout sourced211431周转材料Revolving material 221461存货跌价准备Allowance for stock depreciation231501待摊费用Unamortized expense241521持有至到期投资Held-to-maturity investment251522持有至到期投资减值准备Allowance for held-to-maturity investment261523可供出售金融资产Financial assets available for sale271524长期股权投资Long-term equity investment281525长期股权投资减值准备Allowance for long-term equity investment291526投资性房地产Real estate investment301531长期应收款Long-term receivables311601固定资产Fixed assets 321602累计折旧Accumulated depreciation331603固定资产减值准备Allowance for fixed assets depreciation341604在建工程Construction in progress351605工程物资Construction material361606固定资产清理Disposal of fixed assets371701无形资产Intangible assets381702累计摊销Accumulated amortization391703无形资产减值准备Allowance for intangible assets amortization401711商誉Good will411801长期待摊费用Long-term deferred expense421811递延所得税资产Deferred income tax assets431901待处理财产损益Unsettled assets gains and losses二、负债类442001短期借款Short-term loan452101交易性金融负债Held-for-trading financial liabilities462201应付票据Notes payable472202应付账款Accounts payable482205预收账款Accounts received in advance492211应付职工薪酬Salaries payable502221应交税费Taxes payable51222101-应交增值税(销项;进项)Value added tax (VAT) payable(sale; purchase)52222102-应交营业税Business tax payable53222103-应交消费税Consumption tax payable54222104-应交资源税Resource tax payable55222105-应交所得税Income tax payable562231应付股利Dividends payable572232应付利息Interest payable582241其他应付款Other payables592601长期借款Long-term loan602602应付债券Bonds payable612801长期应付款Long-term payables622811专项应付款Special payables632901递延所得税负债Deferred income tax liabilities三、共同类643001清算资金往来Liquidation of inter bank business653002外汇买卖Foreign exchange transaction663101衍生工具Derivative securities673201套期工具Arbitrage tool683202被套期项目Arbitraged item四、所有者权益类694001实收资本Paid-in capital704002资本公积Capital reserve714101盈余公积Surplus reserve72410101-法定盈余公积Statutory surplus reserve73410102-任意盈余公积Other surplus reserve744103本年利润Current year profit754104利润分配Profit distribution76410401-未分配利润Undistributed profit五、成本类775001生产成本Production cost78500101-基本生产成本Basic production cost79500102-辅助生产成本Auxiliary production cost805101制造费用Manufacturing overhead815201劳务成本Service cost六、损益类826001主营业务收入Main business income836051其他业务收入Other business income846061汇兑损益Foreign exchange gains and losses856101公允价值变动损益Gains and losses from fair value changes866111投资收益Investment income876301营业外收入Non-operating income886401主营业务成本Main business cost896402其它业务成本Other business cost906405营业税金及附加Business tax and surcharges916601销售费用Selling expense926602管理费用Administrative expense9366