会计学辅导)实用会计英语1

会计考友

　　一、资产类 Assets
　　流动资产 Current assets
- x& r7 x5 }1 C' P* F2 v+ f' l$ K　　货币资金 Cash and cash equivalents
" m- p0 ?% s) m1 j　　1001 现金 Cash
" l# m; u- u6 n" F0 j3 B1 c　　1002 银行存款 Cash in bank
0 |0 h" i) l! V　　1009 其他货币资金 Other cash and cash equivalents
　　'100901 外埠存款 Other city Cash in bank
( g8 R3 u  r' T) M3 y4 m' B8 F3 s　　'100902 银行本票 Cashier's cheque
1 r, O3 w. S8 I2 b- J　　'100903 银行汇票 Bank draft
　　'100904 信用卡 Credit card
0 O. y8 i9 O0 \$ z6 P　　'100905 信用证保证金 L/C Guarantee deposits
! X7 X# I- w3 Q! ~0 J! x. Q( n6 H1 x3 `　　'100906 存出投资款 Refundable deposits
. T8 ~; m) d- ?* ?+ D& O　　1101 短期投资 Short-term investments
　　'110101 股票 Short-term investments - stock
　　'110102 债券 Short-term investments - corporate bonds
' x8 E4 h( T6 d* Z2 e: L- B0 Z7 T　　'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
3 ~, @0 i$ _  f$ T　　1111 应收票据 Note receivable
- e. {5 Y: l: @  y6 D9 o　　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
9 U3 z1 H/ ^; `8 C' h) {9 r7 R( q　　1131 应收账款 Account receivable
1 O$ l  e, ~, h; `5 V" d9 i　　1133 其他应收款 Other notes receivable
% ]) R$ u- o2 r' Z" W8 k0 ]　　1141 坏账准备 Bad debt reserves
! y2 {! g' ?; _: E　　1151 预付账款 Advance money
　　1161 应收补贴款 Cover deficit by state subsidies of receivable
- |: M$ K( ?. S/ @( Y　　库存资产 Inventories
2 h# {" Y( l" c; g, `5 @4 e( V　　1201 物资采购 Supplies purchasing
" e: g& E& |5 ^$ e8 X- s) {) N　　1211 原材料 Raw materials
: }- p( q6 |2 q　　1221 包装物 Wrappage
& F# |! _* J6 k  E$ r  w　　1231 低值易耗品 Low-value consumption goods
　　1232 材料成本差异 Materials cost variance
; [  K: @  C& p　　1241 自制半成品 Semi-Finished goods
　　1243 库存商品 Finished goods
% O% Q( r" a) V- e　　1244 商品进销差价 Differences between purchasing and selling price
7 l% E; ^; F: j- m) z　　1251 委托加工物资 Work in process - outsourced
* G' ~" x3 U- Z! \+ ~- b　　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
' M8 C7 G8 Q5 s5 F: m! ?　　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
, V* t( O/ C! T6 B3 D" Z# ~　　1301 待摊费用 Deferred and prepaid expenses
( c: f6 U3 e1 D; n　　长期投资 Long-term investment
3 |: {- g+ d9 ^: D& E　　1401 长期股权投资 Long-term investment on stocks
　　'140101 股票投资 Investment on stocks
# T; ^; v! G: t: Y" B& O. ^　　'140102 其他股权投资 Other investment on stocks
　　1402 长期债权投资 Long-term investment on bonds
5 r+ P3 A; d# l: B1 h# r' y% @　　'140201 债券投资 Investment on bonds
# j/ D" C$ d) M7 {3 Y4 u　　'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