会计科目表英文

一、资产类Assets流动资产Current assets货币资金现金和现金等价物。1001现金现金1002银行存款现金银行1009其他币别资金Other cash and cash equivalents外国存款Other city Cash in bank银行本票Cashiers cheque银行汇票银行汇票信用卡信用卡信用卡信用证毛利L/C Guarantee deposits投资可撤销的部门。1101短期投资Short-term investments股票Short-term investments-stock债券short-terminvestments-corporate bonds基金short-terminvestments-corporate funds其他Short-term investments-other1102短期投资降价准备短时间投资失败定价策略保留。可接收应收款帐户1111可接收应收票据附注银行承兑汇票银行acceptance商业承兑票据贸易acceptance1121要接收的股息Dividend receivable1122要收到的利息Interest receivable1131可以收到应收帐户1133其他ar Other notes receivable1141呆帐准备金Bad debt reserves1151预付帐户高级莫奈1161应收帐款索赔deficit by state subsidies of receivable库存资产库存管理系统1201采购原物料供应商采购1211原料原始材料1221包装Wrappage1231低耗材Low-value consumption goods1232材料成本差异Materials cost variance1241自制半成品Semi-Finished goods1243库存商品Finished goods1244商品收入差异differences between purchasing and selling price1251委托处理原物料在制品-outsourced1261委托商品trust to and sell the goods on a commission basis1271委托商品commissioned and sell the goods on a commission basis1281存货价格下降准备存货失败订价保留1291分期付款商品collect money and send out the goods by stagess1301待定费用Deferred and prepaid expenses长期投资Long-term investment1401长期股权投资Long-term investment on stocks股票投资投资投资投资投资银行(Investment on stocks)其他权益投资Other investment on stocks1402长期索赔投资长term investment on bonds债券投资Investment on bonds其他索赔投资Other investment on bonds1421长期投资损坏准备金长时间投资描述性投资保护服务。股票投资减值准备stock rights investment depreciation reserves负债投资损坏准备金b creditors责任investment depreciation reservations1431委托贷款信任贷款本金Principal利息Interest损坏准备就绪(Depreciation reserves)1501固定资产固定资产房屋建筑建筑物结构机械设备Machinery equipment运输设备Transportation facilities工具设备Instruments and implement1502累计折旧Accumulated depreciation1505固定资产减值准备fixed assets deprecation reservations房屋，建筑物损坏准备金建筑/结构描述保留。机械设备损坏准备金machinery equipment depreciation reserves1601项目物料项目goods and material专用材质Special-purpose material专用设备Special-purpose equipment大型设备预付款Prepayments for equipment生产的工具和设备preparative instruments and implement for fabricate1603在建设中的施工-处理安装项目Erection works正在安装设备Erecting equipment-in-process技术创新项目技术创新项目。大型水利工程General overhaul project1605在建工程损坏准备金construction-in-process depreciation reservations1701固定资产清理固定资产清理固定资产1801无形资产Intangible assets专利权Patents非专利技术非Patents商标Trademarks，Trade names版权版权版权所有土地使用权Tenure商誉Goodwill1805无形资产减值准备intangable assets deprecation reserves专利权损坏准备金patent rights deprecation reserves商标损坏准备金trade mark权限deprecation reserves1815资金分配费用未确认Unacknowledged financial charges待定财产损失Wait deal assets loss or income1901长期暂挂费用长term deferred and preparid expenses1911待定财产损失Wait deal assets loss or income待定流动资产损失wait deal intangable assets loss or income待定固定资产损失wait deal fixed assets loss or income二、负债兼容性短期负债Current liability2101短期借款Short-term borrowing2111应付票据Oracle Notes payable银行承兑汇票银行acceptance商业承兑票据贸易acceptance2121应付帐款科目应付帐款2131预先开单Deposit received2141 Proxy sale goods revenue2151工资支付Accrued wages2153支付福利费用Accrued welfarism2161可负担股利Dividends payable2171税捐税捐应付帐款您必须支付Vat value added tax payable含增值税的进项税支付税的Paying tax延期交货vat卸下vat change over减税Tax deduction销项税Substituted money on VAT出口退税reimursiment for export转移增值税的进项税change over withn oldings出口退税国内销售产品应纳税额export deduct domestic sales goods tax推出多个vat over paid vat change overVat延期交货vat营业税您必须支付商业税捐应付帐款管理系统消费税Consumption tax payable资源税Oracle Resources tax payable所得税Income tax payable土地增值税Increment tax on land value payable城市维护建设税for maintaining and building cities payable财产税必须支付Housing property tax payable土地使用税Tenure tax payable应税运输工具使用税捐vehicle and vessel usage license plate tax(vv ulpt)应付帐款个人所得税个人必须支付Oracle income tax payable2176其他支付对象other fund in conformity with paying2181其他应付帐款Other payables2191前期费用Drawing expense in advance其他负债其他负债liabilities2201之前的目标资产值Pending changerover assets value211预计负债Anticipation liabilities长期负债Long-term Liabilities2301长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311应付票据应付帐款管理系统债券面值Face value，Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest2321长期应付帐款长term account payable融资租赁付款Accrued financial lease outlay一年内到期的长期应付帐款长term account payable due within one year一年后到期的长期应付帐款长term account payable over one year2331特殊应付帐款特殊应付帐款一年内到期的特殊应付帐款长term special payable due within one year一年后到期的特殊应付帐款one year长term special payable over2341递延税Deferral taxes三、权益类OWNERS EQUITY资本Capita3101实收资本(或资本)Paid-up capital(or stock