中国会计科目中英文对照VIP专享VIP免费

第1页共67页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共67页中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents第2页共67页第1页共67页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共67页1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates第3页共67页第2页共67页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共67页1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotes第4页共67页第3页共67页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页共67页receivable1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable第5页共67页第4页共67页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第5页共67页118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties第6页共67页第5页共67页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第6页共67页1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods第7页共67页第6页共67页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第7页共67页1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll第8页共67页第7页共67页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第8页共67页1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets第9页共67页第8页共67页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第9页共67页1281进项税额VATpaid(orinputtax)1282留抵税额excessVATpa...