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 、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalent 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 100905信用证保证金 L/C Guarantee deposits 100906存出投资款 Refundable deposits 110短期投资 Short-term investmen 110101股票 Short- term investments- stock 10102 fF Short-term investments-corporate bonds 110103 Hsi 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 ccount receivable l11应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance l121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 l151预付账款 Advance money l161应收补贴款 Cover deficit by state subsidies of receivable 库存资产 nventories 1201物资采购 Supplies purchasing 12l1原材料 1221包装物 Wrappag 1231低值易耗品 umption goods 1232材料成本差异 Materials cost variance 1241自制半成品 1243库存商品 Finished goods 1244商品进销差价 Differences between purchasing and selling price 125l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