會(huì)計(jì)實(shí)務(wù)：會(huì)計(jì)科目中英文對(duì)照表

1、會(huì)計(jì)科目中英文對(duì)照表編碼名稱英文1001 庫(kù)存現(xiàn)金 CashonHand1002 銀行存款 Cashinbank1015 其他貨幣資金OtherMonetaryCapital1101 交易性金融資產(chǎn)TransactionalMonetaryCapital1121 應(yīng)收票據(jù) NotesReceivable1122 應(yīng)收賬款 AccountsReceivable1123 預(yù)付賬款 Advancetosuppliers1131 應(yīng)收股利 DividendReceivable1132 應(yīng)收利息 AccruedInterestReceivable1231 其他應(yīng)收款 OtherReceivable124

2、1 壞賬準(zhǔn)備 Provisionforbaddebts1321 代理業(yè)務(wù)資產(chǎn)CapitalinVicariousBusiness1401 材料采購(gòu) ProcurementofMaterials1402 在途物資 MaterialsinTransit1403 原材料 RawMaterials1404 材料成本差異BalanceofMaterials1406 庫(kù)存商品 CommodityStocks1407 發(fā)出商品 GoodsinTransit1410 商品進(jìn)銷差價(jià)DifferencebetweenPurchaseandSalesofCommodities1411 委托加工物資Materials

3、forConsignedProcessing1412 包裝物及低值易耗品WrappageandEasilyWornoutInexpensiveArticles1461 存貨跌價(jià)準(zhǔn)備ReserveForStockDepreciation1501 待攤費(fèi)用 UnamortizedExpenditures1521 持有至到期投資Held-To-MaturityInvestment1522持有至到期投資減值準(zhǔn)備ReserveforHeld-To-MaturityInvestmentImpairment1523 可供出售金融資產(chǎn)FinancialAssetsAvailableforSale1524 長(zhǎng)期

4、股權(quán)投資Long-termEquityInvestment1525 長(zhǎng)期股權(quán)投資減值準(zhǔn)備ReserveforLong-termEquityInvestmentImpairment1526 投資性房地產(chǎn)InvestmentRealEstate1531 長(zhǎng)期應(yīng)收款 Long-termAccountsReceivable1541 未實(shí)現(xiàn)融資收益UnrealizedFinancingProfits1601 固定資產(chǎn) Fixedassets1602 累計(jì)折舊 AccumulativeDepreciation1603 固定資產(chǎn)減值準(zhǔn)備Provisionforimpairmentoffixedassets1

5、604 在建工程 ConstructioninProcess1605 工程物資 EngineerMaterial1606 固定資產(chǎn)清理DisposalofFixedAssets1701 無(wú)形資產(chǎn) IntangibleAssets1702 累計(jì)攤銷 AccumulatedAmortization1703 無(wú)形資產(chǎn)減值準(zhǔn)備ReserveforIntangibleAssetsImpairment1711 商譽(yù) BusinessReputation1801 長(zhǎng)期待攤費(fèi)用Long-termDeferredExpenses1811 遞延所得稅資產(chǎn)DeferredIncomeTaxAssets1901 待處

6、理財(cái)產(chǎn)損溢Profit&lossofassetspendingdisposal2001 短期借款 Short-termBorrowings2101 交易性金融負(fù)債TransactionalMoneytaryLiabilities2201 應(yīng)付票據(jù) NotesPayable2202 應(yīng)付賬款 AccountsPayable2205 預(yù)收賬款 Advancefromcustomers2211 應(yīng)付職工薪酬P(guān)ayrollPayable2221 應(yīng)交稅費(fèi) TaxesPayable2231 應(yīng)付股利 DividendPayable2232 應(yīng)付利息 AccruedInterestPayable2241

7、其他應(yīng)付款 OtherAccountsPayable2314 代理業(yè)務(wù)負(fù)債LiabilitiesfromVicariousBusiness2401 預(yù)提費(fèi)用 Accruedexpensess2411 預(yù)計(jì)負(fù)債 EstimatedLiabilities2501 遞延收益 DeferredProfits2601 長(zhǎng)期借款 Long-termloans2602 長(zhǎng)期債券 Long-termBonds2801 長(zhǎng)期應(yīng)付款 Long-termPayable2802 未確認(rèn)融資費(fèi)用UnsettledFinancingExpenses2811 專項(xiàng)應(yīng)付款 SpecialAccountsPayable2901

8、 遞延所得稅負(fù)債DeferredIncomeTaxLiabilities3101 衍生工具 DerivativeTools3201 套期工具 ArbitrageTools3202 被套期項(xiàng)目 ArbitragedItems4001 實(shí)收資本 Paid-inCapital4002 資本公積 CapitalReserve4101 盈余公積 SurplusReserve4103 本年利潤(rùn) Profit&losssummary4104 利潤(rùn)分配 Distributionprofit4201 庫(kù)存股 TreasuryShare5001 生產(chǎn)成本 ProductionCosts5101 制造費(fèi)用 Manu

9、facturingExpenditures5201 勞務(wù)成本 ServiceCosts5301 研發(fā)支出 ResearchandDevelopmentExpenditures6001 主營(yíng)業(yè)務(wù)收入Salesrevenue6051 其他業(yè)務(wù)收入Revenuesfromotheroperationse6101 公允價(jià)值變動(dòng)損益ProfitandLossfromFairValueChanges6111 投資收益 IncomeonInvestment6301 營(yíng)業(yè)外收入 Non-operatingprofit6401 主營(yíng)業(yè)務(wù)成本Costofsales6402 其他業(yè)務(wù)成本Costofotheroperations6405 營(yíng)業(yè)稅金及附加BusinessTaxandSurcharges6601 銷售費(fèi)用 MarketingCosts6602 管理費(fèi)用 ManagingCosts6603 財(cái)務(wù)費(fèi)用 FinancingCosts6