会计学(Accounting)账目单词中英对照表-会计英语
一、资产类 Asts
流动资产 Current asts 摆的秘密
货币资金 Cash and cash equivalents
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
'100903 银行汇票 Bank draft
'100904 信用卡 Credit card
'100905 信用证保证金 L/C Guarantee deposits
'100906 存出投资款 Refundable deposits
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 云朵歌手
'110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price rerves
应收款 Account receivable
1111 应收票据 Note receivable
抖音最火的句子银行承兑汇票 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
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
心理学考研真题1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and lling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and ll the goods on a commission basis
1271 受托代销商品 Commissioned and ll the goods on a commission basis
1281 存货跌价准备 Inventory falling price rerves
1291 分期收款发出商品 Collect money and nd out the goods by stages
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 历历在目意思
'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
1421 长期投资减值准备 Long-term investments depreciation rerves
股权投资减值准备 Stock rights investment depreciation rerves
债权投资减值准备 Bcreditor's rights investment depreciation rerves
1431 委托贷款 Entrust loans
'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
1505 固定资产减值准备 Fixed asts depreciation rerves
房屋、建筑物减值准备 Building/structure depreciation rerves
机器设备减值准备 Machinery equipment depreciation rerves
1601 工程物资 Project goods and material
'160101 专用材料 Special-purpo material
'160102 专用设备 Special-purpo equipment
'160103 预付大型设备款 Prepayments for equipment
'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
女神节快乐技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciation rerves
1701 固定资产清理 Liquidation of fixed asts
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 区域游戏
商誉 Goodwill
1805 无形资产减值准备 Intangible Asts depreciation rerves
专利权减值准备 Patent rights depreciation rerves
商标权减值准备 trademark rights depreciation rerves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal asts loss or income
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
191101待处理流动资产损溢 Wait deal intangible asts loss or income
191102待处理固定资产损溢 Wait deal fixed asts loss or income
二、负债类 Liability
风之旅团短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
'217101 应交增值税 value added tax payable
'21710101 进项税额 Withholdings on VAT
'21710102 已交税金 Paying tax
'21710103 转出未交增值税 Unpaid VAT changeover
'21710104 减免税款 Tax deduction
'21710105 销项税额 Substituted money on VAT
'21710106 出口退税 Tax reimburment for export
'21710107 进项税额转出 Changeover withnoldings on VAT
