本文主要针对会计科目的英语名称,会计mv什么意思和会计purchase等几个问题进行详细讲解,大家可以通过阅读这篇文章对会计科目的英语名称有一个初步认识,对于今年数据还未公布且时效性...
高级会计
科目编码科目名称科目英文名称参考对照
1001库存现金Cash on Hand
1002银行存款Cash in bank
1015其他货币资金Other Monetary Capital
1101交易性金融资产Transactional Monetary Capital
1121应收票据Notes Receivable
1122应收账款Accounts Receivable
1123预付账款Advance to suppliers
1131应收股利Dividend Receivable
1132应收利息Accrued Interest Receivable
1231其他应收款Other Receivable
1241坏账准备Provision for bad debts
1321代理业务资产Capital in Vicarious Business
1401材料采购Procurement of Materials
1402在途物资Materials in Transit
1403原材料Raw Materials
1404材料成本差异Balance of Materials
1406库存商品Commodity Stocks
1407发出商品Goods in Transit
1410商品进销差价Difference between Purchase and Sales of Commodities
1411委托加工物资Materials for Consigned Processing
1412包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles
1461存货跌价准备Reserve For Stock Depreciation
1501待摊费用Unamortized Expenditures
1521持有至到期投资Held-To-Maturity Investment
1522持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment
1523可供出售金融资产Financial Assets Available for Sale
1524长时间股权投资Long-term Equity Investment
1525长时间股权投资减值准备Reserve for Long-term Equity Investment Impairment
1526投资性房地产Investment Real Estate
1531长时间应收款Long-term Accounts Receivable
1541未达到融资收益Unrealized Financing Profits
1601固定资产Fixed assets
1602累计折旧Accumulative Depreciation
1603固定资产减值准备Provision for impairment of fixed assets
1604在建工程Construction in Process
1605工程物资Engineer Material
1606固定资产清理Disposal of Fixed Assets
1701无形资产Intangible Assets
1702累计摊销Accumulated Amortization
1703无形资产减值准备Reserve for Intangible Assets Impairment
1711商誉Business Reputation
1801长时间待摊费用Long-term Deferred Expenses
1811递延所得税资产Deferred Income Tax Assets
1901待处理财产损溢Profit loss of assets pending disposal
2001短时间借款Short-term Borrowings
2101交易性金融负债Transactional Moneytary Liabilities
2201应付票据Notes Payable
2202应付账款Accounts Payable
2205预收账款Advance from customers
2211应付职工薪酬Payroll Payable
2221应交税费Taxes Payable
2231应付股利Dividend Payable
2232应付利息Accrued Interest Payable
2241其他应付款Other Accounts Payable
2314代理业务负债Liabilities from Vicarious Business
2401预提费用Accrued expensess
2411预估负债Estimated Liabilities
2501递延收益Deferred Profits
2601长时间借款Long-term loans
2602长时间债券Long-term Bonds
2801长时间应付款Long-term Payable
2802未确认融资费用Unsettled Financing Expenses
2811专项应付款Special Accounts Payable
2901递延所得税负债Deferred Income Tax Liabilities
3101衍生工具Derivative Tools3201套期工具Arbitrage Tools
3202被套期项目Arbitraged Items
4001实收资本Paid-in Capital
4002资本公积Capital Reserve
4101盈余公积Surplus Reserve
4103本年利润Profit loss summary
4104利润分配Distribution profit
4201库存股Treasury Share
5001生产成本Production Costs
5101制造费用Manufacturing Expenditures
5201劳务成本Service Costs
5301研发支出Research and Development Expenditures
6001主营业务收入Sales revenue
6051其他业务收入Revenues from other operationse
6101公允价值变化损益Profit and Loss from Fair Value Changes
6111投资收益Income on Investment
6301营业外收入Non-operating profit
6401主营业务成本Cost of sales
6402其他业务成本Cost of other operations
6405营业税金及附加Business Tax and Surcharges
6601销售费用Marketing Costs
6602管理费用Managing Costs
6603财务费用Financing Costs
6604勘探费用Prospecting Costs
6701资产减值损失Assets Devaluation
6711营业外支出Non-operating expenses
6801所得税Income Tax
6901之前年损益调整Prior period profit loss adjustment
PURCHASEPRICEVARIANCE(PPV)采购价格变化-实质上采购价格(ActualPricePaid)与标准成本(StandardCost)间的差异MV代表市场价值:MARKETVALUE
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