中国会计科目中英文对照(资产类）

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中国会计科目中英文对照

代码       名称


1
科目代码
会计科目                    英文

一、资产类
Assets

流动资产
Current assets

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


'110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves

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 reserves

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

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 selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281 存货跌价准备 Inventory falling price reserves

1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用
Deferred and prepaid expenses

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 reserves

股权投资减值准备 Stock rights investment depreciation reserves

债权投资减值准备 Bcreditor's rights investment depreciation reserves

1431 委托贷款
Entrust loans


'143101 本金 Principal


'143102 利息 Interest


'143103 减值准备 Depreciation reserves

1501 固定资产
Fixed assets

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 assets depreciation reserves

房屋、建筑物减值准备 Building/structure depreciation reserves

机器设备减值准备
Machinery equipment depreciation reserves

1601 工程物资
Project goods and material


'160101
专用材料 Special-purpose material


'160102
专用设备 Special-purpose 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

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 reserves

1701 固定资产清理 Liquidation of fixed assets

1801 无形资产
Intangible assets


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


1805 无形资产减值准备 Intangible Assets depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

1815 未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income


1901 长期待摊费用 Long-term deferred and prepaid expenses

1911 待处理财产损溢 Wait deal assets loss or income



'191101待处理流动资产损溢 Wait deal intangible assets loss or income



'191102待处理固定资产损溢 Wait deal fixed assets loss or income


（不好意思，太长了只能分页发布）