Accounting Subject Lists-English and Chinese Term Comparison Series (One)

 Account Name Lists

 

Thursday, April 09, 2009

Author: James Zeng

Sequence No.	No.	Account Name	Chinese Name
	Assets Account		资产科目
A:	Current Assets		流动资产
1	1001	Cash	现金
2	1002	Cash in bank	银行存款
3	1009	Other cash and cash equivalents	其它货币资金
4	1101	Short-term investments	短期投资
5	1102	Short-term investments falling price reserves	短期投资跌价准备
6	1111	Note receivable	应收票据
7	1121	Dividend receivable	应收股利
8	1122	Interest receivable	应收利息
9	1131	Account receivable	应收账款
10	1133	Other notes receivable	其他应收款
11	1141	Bad debt reserves	坏账准备
12	1151	Advance money	预付账款
13	1161	Cover deficit by state subsidies of receivable	应收补贴款
B:	Inventories		库存资产
14	1201	Supplies purchasing	物资采购
15	1211	Raw materials	原材料
16	1221	Wrappage	包装物
17	1231	Low-value consumption goods	低值易耗品
18	1232	Materials cost variance	材料成本差异
19	1241	Semi-Finished goo	自制半成品
20	1243	Finished goods	库存商品
21	1244	Differences between purchasing and selling price	商品进销差价
22	1251	Work in process - outsourced	委托加工物资
23	1261	Trust to and sell the goods on a commission basis	委托代销商品
24	1271	Commissioned and sell the goods on a commission basis	受托代销商品
25	1281	Inventory falling price reserves	存货跌价准备
26	1291	Collect money and send out the goods by stages	分期收款发出商品
27	1301	Deferred and prepaid expenses	待摊费用
C:	Long-term investment		长期投资
28	1401	Long-term investment on stocks	长期股权投资
29	140101	Investment on stocks	股票投资
30	140102	Other investment on stocks	其他股权投资
31	1402	Long-term investment on bonds	长期债权投资
32	140201	Investment on bonds	债券投资
33	140202	Other investment on bonds	其他债权投资
34	1421	Long-term investments depreciation reserves	长期投资减值准备
35		Stock rights investment depreciation reserves	股权投资减值准备
36		Creditor's rights investment depreciation reserves	债权投资减值准备
37	1431	Entrust loans	委托贷款
38	143101	Principal	本金
39	143102	Interest	利息
40	143103	Depreciation reserves	减值准备
41	1501	Fixed Assets	固定资产
42		Building	房屋
43		Structure	建筑物
44		Machinery equipment	机器设备
45		Transportation facilities	运输设备
46		Instruments and implement	工具器具
47	1502	Accumulated depreciation	累计折旧
48	1505	Fixed Assets depreciation reserves	固定资产减值准备
49		Building/Structure depreciation reserves	房屋，建筑物减值准备