常用科目英语单词
篇一：常用会计科目英文版
其他应交款:other payable value (amount)
应交费用:payable expens(cost,fee)
应付抵押账款: mortgage payable
应付(未付)票据:bill payable( B/P); note payable
应偿债务: debt repayable
应缴股本:payable shares
短期借款Short-term borrowing
预收账款Deposit received
代销商品款Proxy sale goods revenue
应付工资Accrued wages
应付福利费Accrued welfarism
应付股利Dividends payable
应交税金Tax payable
应交增值税value added tax payable
进项税额Withholdings on VAT
已交税金Paying tax
fly walking转出未交增值税Unpaid VAT changeover
减免税款Tax deduction
销项税额Substituted money on VAT逶迤是什么意思
出口退税Tax reimburment for export
进项税额转出Changeover withnoldings on VAT
2014格莱美出口抵减内销产品应纳税额Export deduct domestic sales
goods tax
转出多交增值税Overpaid VAT changeover
未交增值税Unpaid VAT
应交营业税Business tax payable
应交消费税Consumption tax payable
应交资源税Resources tax payable
应交所得税Income tax payable六级听力高频词汇
辞职的好理由应交土地增值税Increment tax on land value payable
应交城市维护建设税Tax for maintaining and building cities payable
应交个人所得税Personal income tax payable
其他应付款Other payables
一、资产类Asts
流动资产Current asts
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 chequeapplication
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
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
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 materialswindow
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
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
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
candidate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
新时代美容美发
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现场管理工作总结
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
