会计账目单词中英文对照VIP专享

一、资产类 Assets 流动资产 Currentassets 货币资金 Cashandcashequivalents1001 现金 Cash1002 银行存款 Cashinbank1009 其他货币资金 Othercashandcashequivalents'100901 外埠存款 OthercityCashinbank'100902 银行本票 Cashier'scheque'100903 银行汇票 Bankdraft'100904 信用卡 Creditcard'100905 信用证保证金 L/CGuaranteedeposits'100906 存出投资款 Refundabledeposits1101 短期投资 Short-terminvestments'110101 股票Short-terminvestments-stock'110102 债券 Short-terminvestments-corporatebonds'110103 基金 Short-terminvestments-corporatefunds'110110 其他 Short-terminvestments-other1102 短期投资跌价准备 Short-terminvestmentsfallingpricereserves 应收款Accountreceivable1111 应收票据 Notereceivable 银行承兑汇票 Bankacceptance 商业承兑汇票Tradeacceptance1121 应收股利 Dividendreceivable1122 应收利息 Interestreceivable1131 应收账款 Accountreceivable1133 其他应收款 Othernotesreceivable1141 坏账准备 Baddebtreserves1151 预付账款 Advancemoney1161 应收补贴款 Coverdeficitbystatesubsidiesofreceivable 库存资产 Inventories1201 物资采购 Suppliespurchasing1211 原材料 Rawmaterials1221 包装物 Wrappage1231 低值易耗品 Low-valueconsumptiongoods1232 材料成本差异 Materialscostvariance1241 自制半成品 Semi-Finishedgoods1243 库存商品 Finishedgoods1244 商品进销差价 Differencesbetweenpurchasingandsellingprice1251 委托加工物资 Workinprocess-outsourced1261 委托代销商品 Trusttoandsellthegoodsonacommissionbasis1271 受托代销商品 Commissionedandsellthegoodsonacommissionbasis1281 存货跌价准备 Inventoryfallingpricereserves1291 分期收款发出商品 Collectmoneyandsendoutthegoodsbystages1301 待摊费用 Deferredandprepaidexpenses 长期投资 Long-terminvestment1401 长期股权投资 Long-terminvestmentonstocks'140101 股票投资 Investmentonstocks'140102 其他股权投资 Otherinvestmentonstocks1402 长期债权投资 Long-terminvestmentonbonds'140201 债券投资 Investmentonbonds'140202 其他债权投资 Otherinvestmentonbonds1421 长期投资减值准备 Long-terminvest...