資源描述：
《外貿(mào)專業(yè)詞匯》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在工程資料-天天文庫。
1、accountcodeaccounttittle資產(chǎn)assets1001現(xiàn)金-cashonhand資產(chǎn)日記賬資產(chǎn)一借方1002銀行存款-cashinbank資產(chǎn)銀行日記賬有部分外幣1009其他貨幣資金-otherscash1101短期投資short-terminvestment1102短期投資跌價準備provisionforlossonrealizationofshortterminvestment貸方1111應(yīng)收票據(jù)-notesreceivable1121應(yīng)收股利-dividendsreceivable
2、1122應(yīng)收利息-interestreceivable1131應(yīng)收賬款-accountsreceivables資產(chǎn)客戶往來1133其他應(yīng)收款-othersreceivables資產(chǎn)個人往來1141壞帳準備-provisionforbaddebts貸方1151預(yù)付賬款-advancestosuppliers資產(chǎn)供應(yīng)商往來1161應(yīng)收補貼款-subsidiesreceivable1201物資采購-materialspurchased資產(chǎn)個人往來1211原材料?rawmaterials資產(chǎn)成本核算數(shù)量金額式計量
3、單位1221包裝物-containers資產(chǎn)成本核算數(shù)量金額式計量單位1231低值易耗品?lowcostandshortlivedarticles1232材料成本差異-e/dforrawmaterials1241自制半成品-semi-finishedgoods1243庫存商品?finishedgoods資產(chǎn)成本核算數(shù)量金額式計量單位1244商品進銷差價?e/dforoperating1251委托加工物資-materialsinconsignors1261委托代銷商品-goodsinconsignors12
4、71受托代銷商品-goodsinconsignees1281存貨跌價準備-provisionforlossonrealizationofinventory貸方1291分期收款發(fā)出商品-goodsoninstallmentsales1301待攤費用-prepaidexpenses資產(chǎn)1401長期股權(quán)投資-long-terminvestments?shares1402長期債權(quán)投資-long-terminvestments-debentures1421長期投資減值準備provisionforlossonreal
5、izationoflong-terminvestments貸萬1431委托貸款-loanreceivable1501固定資產(chǎn)-fixedassets資產(chǎn)數(shù)量金額式計量單位1502累計折IEJ-accumulateddepreciation資產(chǎn)貸方1505固定資產(chǎn)減值準備provisionforlossonrealizationoffixedassets貸方1601工程物資-constructionmaterials1603在建工程-constructioninprogress1605在建工程減值準備-pr
6、ovisionforlossonrealizationofconstruction貸方1701固定資產(chǎn)清理-disposaloffixedassets1801無形資產(chǎn)-intangibleassets1805無形資產(chǎn)減值準備-provisionforlossonrealizationintangibleassets貸方1815未確認融資費用?unrealizablemortgageexperises1901長期待攤費用-longtermprepaidexperises資產(chǎn)1911待處理財產(chǎn)損益?P/Lfo
7、rassetstaking科目編碼科目中英文名稱科目類型帳類帳頁格式其它liabilitiesandowner'sequity2101短期借款-short-termloans負債負債一貸方2111應(yīng)付票據(jù)-notespayable負債2121應(yīng)付賬款-accountspayable負債供應(yīng)商往來2131預(yù)收賬款-advancesfromcustomers負債客戶往來2141代銷商品款-consignorspayable負債2151應(yīng)付工資-accruedpayroll負債2153應(yīng)付福利費-welfare
8、fundpayable負債2161應(yīng)付股利-dividendspayable負債2171應(yīng)交稅金-accruedtax負債多欄式VAT2176其他應(yīng)交款-accruedotherspayments負債2181其他應(yīng)付款-otherspayable負債個人往來2191預(yù)提費用-accruedexpenses負債2201待轉(zhuǎn)資產(chǎn)價值-accruedassets負債2211預(yù)計負債-accruedliabilities負債2301長
