会计 必背单词

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

二、负债类 Liability

短期负债 Current liability

2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable 2171 应交税金 Tax payable

'217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax

'21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction

'21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export

'21710107 进项税额转出 Changeover withnoldings on VAT

'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable

'217105 应交所得税 Income tax payable

'217106 应交土地增值税 Increment tax on land value payable

'217107 应交城市维护建设税 Tax for maintaining and building cities payable

'217108 应交房产税 Housing property tax payable

'217109 应交土地使用税 Tenure tax payable

'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

'217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables

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