由上而下-英语字典在线
新准则下中英文会计科目对照表如下
:
会计科目中英对照表会计科目
accounting subject
顺序号
serial number
编号
code number
会计科目名称
accounting subject
会计科目适用范围
accounting subject range of application
一、资产类
1 1001
库存现金
cash on hand
2 1002
银行存款
bank deposit
5 1015
其他货币资金
other monetary capital
9 1101
交易性金融资产
transaction monetary assets
11 1121
应收票据
notes receivable
12 1122
应收账款
Account receivable
13 1123
预付账款
account prepaid
14 1131
应收股利
dividend receivable
15 1132
应收利息
accrued interest receivable
21 1231
其他应收款
accounts receivable-others
22 1241
坏账准备
had debts reserve
28 1401
材料采购
procurement of materials
29 1402
在途物资
materials in transit
30 1403
原材料
raw materials
32 1406
库存商品
commodity stocks
33 1407
发出商品
goods in transit
36 1412
包装物及低值易耗品
wrappage and low value and easily wornout articles
42 1461
存货跌价准备
reserve against stock price declining
43 1501
待摊费用
fees to be apportioned
45 1521
持有至到期投资
hold investment due
46 1522
持有至到期投资减值准备
hold investment due
reduction reserve
47 1523
可供出售金融资产
financial assets available for sale
48 1524
长期股权投资
long-term stock ownership investment
49 1525
长期股权投资减值准备
long-term stock ownership investment reduction reserve
50 1526
投资性房地产
investment real eastate
51 1531
长期应收款
long-term account receivable
52 1541
未实现融资收益
unrealized financing income
54 1601
固定资产
permanent assets
55 1602
累计折旧
accumulated depreciation
56 1603
固定资产减值准备
permanent assets reduction reserve
57 1604
在建工程
construction in process
58 1605
工程物资
engineer material
59 1606
固定资产清理
disposal of fixed assets
60 1611
融资租赁资产
租赁专用
financial leasing assets exclusively for leasing
61 1612
未担保余值
租赁专用
unguaranteed residual value exclusively for leasing
62 1621
生产性生物资产
农业专用
productive living assets exclusively for agriculture
63
1622
生产性生物资产累计折旧
农业专用
productive
living
assets
accumulated
depreciation
exclusively
for
agriculture
64 1623
公益性生物资产
农业专用
non-profit living assets exclusively for agriculture
65 1631
油气资产
石油天然气开采专用
oil and gas assets exclusively for oil and gas exploitation
66 1632
累计折耗
石油天然气开采专用
accumulated depletion exclusively for oil and gas exploitation
67 1701
无形资产
intangible assets
68 1702
累计摊销
accumulated amortization
69 1703
无形资产减值准备
intangible assets reduction reserve
70 1711
商誉
business reputation
71 1801
长期待摊费用
long-term deferred expenses
72 1811
递延所得税资产
deferred income tax assets
73 1901
待处理财产损溢
waiting assets profit and loss
二、负债类
debt group
74 2001
短期借款
short-term loan
81 2101
交易性金融负债
transaction financial liabilities
83 2201
应付票据
notes payable
84 2202
应付账款
account payable
85 2205
预收账款
item received in advance
86 2211
应付职工薪酬
employee pay payable
87 2221
应交税费
tax payable
88 2231
应付股利
dividend payable
89 2232
应付利息
interest payable
90 2241
其他应付款
other account payable
由上而下-英语字典在线
由上而下-英语字典在线
由上而下-英语字典在线
由上而下-英语字典在线
由上而下-英语字典在线
由上而下-英语字典在线
由上而下-英语字典在线
由上而下-英语字典在线
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