常用会计科目中英文对照表

2021年1月24日发(作者：过路费)
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

1
2
3
4
5
6
7
8
9
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1001
1002
1015
1101
1121
1122
1123
1131
1132
1231
1241
1401
1402
1403
1404
1406
1407
1410
1411
1431
1461
1501
1521
1522
1523
1524
1525
库存现金

银行存款

其它货币资金

交易性金融资产

应收票据

应收账款

预付账款

应收股利

应收利息

其它应收款

坏帐准备

材料采购

在途物资

原材料

材料成本差异

库存商品

发出商品

商品进销差价

委托加工物资

周转材料

存货跌价准备

待摊费用

持有至到期投资

持有至到期投资减值准备

可供出售金融资产

长期股权投资

长期股权投资减值准备

Cash on hand

Cash in bank

Other monetary capital

Held-for- trading financial assets

Notes receivable

Accounts receivable

Accounts prepaid

Dividends receivable

Interest receivable

Other receivables

Allowance for bad debt
Material procurement

Material in transit

Raw material

Material cost difference

Merchandise inventory

Goods in transit

Difference between purchasing and selling price

Work in process
—
out sourced

Revolving material

Allowance for stock depreciation

Unamortized expense

Held-to-maturity investment

Allowance for held-to-maturity investment

Financial assets available for sale

Long-term equity investment

Allowance for long-term equity investment

29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
1526
1531
1601
1602
1603
1604
1605
1606
1701
1702
1703
1711
1801
1811
1901
投资性房地产

长期应收款

固定资产

累计折旧

固定资产减值准备

在建工程

工程物资

固定资产清理

无形资产

累计摊销

无形资产减值准备

商誉

长期待摊费用

递延所得税资产

待处理财产损益

Real estate investment

Long-term receivables

Fixed assets

Accumulated depreciation

Allowance for fixed assets depreciation

Construction in progress

Construction material

Disposal of fixed assets

Intangible assets

Accumulated amortization

Allowance for intangible assets amortization

Good will

Long-term deferred expense

Deferred income tax assets

Unsettled assets gains and losses

二、负债类

44
45
46
47
48
49
50
51
52
53
54
55
56
57
2001
2101
2201
2202
2205
2211
2221
222101
222102
222103
222104
222105
2231
2232
短期借款

交易性金融负债

应付票据

应付账款

预收账款

应付职工薪酬

应交税费

---
应交增值税

(
销项
;
进项
)
---
应交营业税

---
应交消费税

---
应交资源税

---
应交所得税

应付股利

应付利息

Short-term loan

Held-for-trading financial liabilities

Notes payable

Accounts payable

Accounts received in advance

Salaries payable

Taxes payable
Value added tax (VAT) payable
(sale; purchase)

Business tax payable
Consumption tax payable
Resource tax payable

Income tax payable
Dividends payable

Interest payable