会计英语：常用会计科目

　　1.资产类科目Assets
　　现金：Cash and cash equivalents
　　银行存款：Bank deposit
　　应收账款：Account receivable
　　应收票据：Notes receivable
　　应收股利：Dividend receivable
　　应收利息：Interestreceivable
　　其他应收款：Other receivables

　　原材料：Raw materials
　　在途物资：Materials in transport
　　库存商品：inventory
　　存货跌价准备：provision forthe declinein value ofinventories
　　坏账准备：Bad debt provision
　　待摊费用：Prepaid expense

　　交易性金融资产：Trading financial assets
　　持有至到期投资：held-to-maturity investment
　　可供出售金融资产：Available-for-sale financial assets
　　短期投资：Short-term investment
　　长期股权投资：Long-term equity investment
　　固定资产：Fixed assets
　　累计折旧：Accumulated depreciation
　　在建工程：Construction-in-process
　　固定资产减值准备：provision for the decline in value of fixed assets
　　无形资产：Intangible assets
　　累计摊销：Accumulated amortization
　　商誉：Goodwill
　　递延所得税资产：deferred tax assets （DTA ）

　　2.负债类Liability
　　短期借款：Short-term loans/ borrowing
　　长期借款：Long-term loans/ borrowing
　　预收账款：advance from customers/ Deposit received
　　应付票据：Notes payable
　　应付账款：Account payable
　　应付工资薪酬：wages payable
　　应付股利：Dividends payable
　　应付利息：Interest payable
　　应交税费：Tax payable
　　其他应付款：Other payables
　　递延所得税负债：Deferred tax liabilities

　　3.所有者权益类 OWNERS' EQUITY
　　实收资本：Paid-in capital （paid-up）
　　资本公积：Capital reserves
　　盈余公积：Surplus reserves
　　未确认投资损失：Unrealized investment losses
　　未分配利润：Retained earnings after appropriation

　　4.成本类科目Cost
　　生产成本：Manufacturing Cost
　　制造费用：Manufacturing overhead
　　劳务成本：labor costs
　　研发支出：R & D expenditure

　　5.损益类Profit and loss
　　主营业务收入：Main operating revenue
　　其他业务收入：Other operating revenue
　　营业外收入：Non-operating income
　　投资收益：Investment income
　　产品销售收入：sales revenue
　　主营业务成本：Main operating costs
　　cost of goods sold / cost of sales
　　其他业务支出：Other operating costs
　　营业外支出：Non-operating expense
　　销售费用：Selling expense
　　管理费用：General and administration expense （G&A expense）
　　财务费用：Finance expense
　　公允价值变动损益：Gain/loss of the change of fair value
　　所得税：Income tax