范文为教学中作为模范的文章，也常常用来指写作的模板。常常用于文秘写作的参考，也可以作为演讲材料编写前的参考。大家想知道怎么样才能写一篇比较优质的范文吗？下面是小编帮大家整理的优质范文，仅供参考，大家一起来看看吧。

会计科目对应英文篇一

中英文会计科目对照表如下:

会计科目中英对照表会 计 科 目 accounting subject

顺序号serial number

编号code number

会计科目名称accounting subject

会计科目适用范围accounting subject range of application

一、资产类 1 1001

库存现金 cash on hand 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 spanidend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment 49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real eastate 51 1531 长期应收款 long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产 permanent assets 55 1602 累计折旧 accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资 engineer material 59 1606 固定资产清理 disposal of fixed assets 60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产 intangible assets 68 1702 累计摊销 accumulated amortization 69 1703 无形资产减值准备 intangible assets reduction reserve 70 1711 商誉 business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss

二、负债类 debt group

2001 短期借款 short-term loan 81 2101 交易性金融负债 transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 spanidend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用 withholding expenses 98 2411 预计负债 estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable 109 2901 递延所得税负债 deferred income tax liabilities

三、共同类

3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期项目 arbitrage project

四、所有者权益类

4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积 earned surplus 119 4103 本年利润 profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock

五、成本类

5001 生产成本 production cost 123 5101 制造费用 cost of production 124 5201 劳务成本 service cost 125 5301 研发支出 research and development expenditures 126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor

六、损益类

6001 主营业务收入main business income 130 6011 利息收入 金融共用 interest income financial sharing 135 6051 其他业务收入 other business income 136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益 income on investment 142 6301 营业外收入 nonrevenue receipt 143 6401 主营业务成本 main business cost 144 6402 其他业务支出 other business expense 145 6405 营业税金及附加 business tariff and annex 146 6411 利息支出 金融共用 interest expense financial sharing 155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost 157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense 159 6701 资产减值损失 loss from asset devaluation 160 6711 营业外支出 nonoperating expense 161 6801 所得税 income tax 162 6901 以前损益调整prior year profit and loss adjustment

会计科目对应英文篇二

会计科目表

一、资产类1001 库存现金 cash on hand1002 银行存款 bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产 transaction monetary assets1121 应收票据 notes receivable1122 应收账款 account receivable1123 预付账款 account prepaid1131 应收股利 spanidend receivable1132 应收利息 accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备 had debts reserve1401 材料采购 procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials

1406 库存商品 commodity stocks

1407 发出商品 goods in transit

1412 包装物及低值易耗品 wrappage and low value and easily wornout articles

1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned

1521 持有至到期投资 hold investment due

1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment

1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve

1526 投资性房地产 investment real eastate

1531 长期应收款 long-term account receivable

1541 未实现融资收益 unrealized financing income

1601 固定资产 permanent assets

1602 累计折旧 accumulated depreciation

1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process

1605 工程物资 engineer material

1606 固定资产清理 disposal of fixed assets

1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing

1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing

1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture

1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture

1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture

1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation

1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

1701 无形资产 intangible assets

1702 累计摊销 accumulated amortization

1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation

1801 长期待摊费用 long-term deferred expenses

1811 递延所得税资产 deferred income tax assets

1901 待处理财产损溢 waiting assets profit and loss

二、负债类 debt group

2001 短期借款 short-term loan

2101 交易性金融负债 transaction financial liabilities

2201 应付票据 notes payable

2202 应付账款 account payable

2205 预收账款 item received in advance

2211 应付职工薪酬 employee pay payable

2221 应交税费 tax payable

2231 应付股利 spanidend payable

2232 应付利息 interest payable

2241 其他应付款 other account payable

2401 预提费用 withholding expenses

2411 预计负债 estimated liabilities

2501 递延收益 deferred income

2601 长期借款 money borrowed for long term

2602 长期债券 long-term bond

2801 长期应付款 long-term account payable

2802 未确认融资费用 unacknowledged financial charges

2811 专项应付款 special accounts payable

2901 递延所得税负债 deferred income tax liabilities

三、共同类

3101 衍生工具 derivative tool

3201 套期工具 arbitrage tool

3202 被套期项目 arbitrage project

四、所有者权益类

4001 实收资本 paid-up capital

4002 资本公积 contributed surplus

4101 盈余公积 earned surplus

4103 本年利润 profit for the current year

4104 利润分配 allocation of profits

4201 库存股 treasury stock

五、成本类

5001 生产成本 production cost

5101 制造费用 cost of production

5201 劳务成本 service cost

5301 研发支出 research and development expenditures

5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor

5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor

5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor

六、损益类

6001 主营业务收入main business income

6011 利息收入 金融共用 interest income financial sharing135 6051 其他业务收入 other business income

6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment

6301 营业外收入 nonrevenue receipt

6401 主营业务成本 main business cost

6402 其他业务支出 other business expense

6405 营业税金及附加 business tariff and annex

6411 利息支出 金融共用 interest expense financial sharing155 6601 销售费用 marketing cost

156 6602 管理费用 managing cost

157 6603 财务费用 financial cost

158 6604 勘探费用 exploration expense

159 6701 资产减值损失 loss from asset duation

160 6711 营业外支出 nonoperating expense

161 6801 所得税 income tax

162 6901 以前年度损益调整prior year profit and loss adjustment

会计科目对应英文篇三

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 investmentscorporate bonds '110103 基金 short-term investmentsother 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 spanidend 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 comm

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