会计专业术语
一、资产类 Asts
流动资产 Current asts
货币资金 Cash and cash equivalents不等式公式大全
1001现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 银行本票 Cashier's cheque
龙利鱼做法'100903 银行汇票 Bank draft
'100904 信用卡 Credit card
1101 短期投资 Short-term investments
'110101 股票 Short-term investments - stock
'110102 债券 Short-term investments - corporate bonds
'110103 基金 Short-term investments - corporate funds
'110110 其他 Short-term investments - other
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt rerves
1151 预付账款 Advance money
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage s
1243 库存商品 Finished goods
1301 待摊费用 Deferred and prepaid expens
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
'140101 股票投资 Investment on stocks
'140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
'140201 债券投资 Investment on bonds
'140202 其他债权投资 Other investment on bonds
'143101 本金 Principal
'143102 利息 Interest
'143103 减值准备 Depreciation rerves
1501 固定资产 Fixed asts
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1603 在建工程 Construction-in-process
1801 无形资产 Intangible asts
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
关于日的成语1901 长期待摊费用 Long-term deferred and prepaid expens
1911 待处理财产损溢 Wait deal asts loss or income
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
2121 应付账款 Account payable
2131 预收账款 Deposit received
2151 应付工资 Accrued wages
2161 应付股利 Dividends payable 索赔报告
2171 应交税金 Tax payable
'217101 应交增值税 value added tax payable
'217111 应交个人所得税 Personal income tax payable拜月亭故事梗概
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expen in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover asts value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
2311 应付债券 Bonds payable
'231101 债券面值 Face value, Par value
如何制作辣椒油'231102 债券溢价 Premium on bonds
'231103 债券折价 Discount on bonds
'231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lea outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
2331 专项应付款 Special payable
金龙鱼面粉一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS' EQUITY
资本 Capital
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital rerve
'311101 资本(或股本)溢价 Cpital(or Stock) premium
'311102 接受捐赠非现金资产准备 Receive non-cash donate rerve
'311103 股权投资准备 Stock right investment rerves
'311105 拨款转入 Allocate sums changeover in
'311106 外币资本折算差额 Foreign currency capital
'311107 其他资本公积 Other capital rerve
3121 盈余公积 Surplus rerves
'312101 法定盈余公积 Legal surplus
'312102 任意盈余公积 Free surplus rerves
'312103 法定公益金 Legal public welfare fund
'312104 储备基金 Rerve fund
相处容易相爱难'312105 企业发展基金 Enterpri expension fund
'312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
'314101 其他转入 Other chengeover in
'314102 提取法定盈余公积 Withdrawal legal surplus
'314103 提取法定公益金 Withdrawal legal public welfare funds
'314104 提取储备基金 Withdrawal rerve fund
'314105 提取企业发展基金 Withdrawal rerve for business expansion
'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
'314107 利润归还投资 Profits capitalizad on return of investment
'314108 应付优先股股利 Preferred Stock dividends payable
'314109 提取任意盈余公积 Withdrawal other common accumulation fund
'314110 应付普通股股利 Common Stock dividends payable
