会计科目中英文对照表

《会计科目中英文对照表》由会员分享，可在线阅读，更多相关《会计科目中英文对照表（28页珍藏版）》请在装配图网上搜索。

1、会计科目英文对照.doc最新会计科目中英文对照表一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivale nts1001 现金 Cash1002 银行存款 Cash in bank1101短期投资Short-term in vestme nts1009其他货币资金Other cash and cash equivale nts100901外埠存款Other city Cash in bank100902银行本票Cashier s cheque100903银行汇票Bank draft100904 信用卡 Credit card10090

2、5 信用证保证金L/C Guara ntee deposits100906存出投资款Refun dable deposits1102 短期投资跌价准备Short-term investments falling price reserves110101股票Short-term in vestme nts - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other

3、应收款 Account receivable 1111 应收票据 Note receivable银行承兑汇票 Bank accepta nee商业承兑汇票 Trade accepta nee1121 应收股利 Divide nd receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Adva nee money1161 应收补贴款 Cover deficit by state

4、subsidies of receivable库存资产 Inven tories1201 物资采购 Supplies purchas ing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品Low-value con sumpti on goods1232 材料成本差异Materials cost varianee1241 自制半成品 Semi-Fi ni shed goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price125

5、1 委托加工物资 Work in process - outsourced1261委托代销商品Trust to and sell the goods on a commissi on basis1271受托代销商品Commissi oned and sell the goods on a commissi on basis1281存货跌价准备Inven tory falli ng price reserves1291 分期收款发出商品Collect money and se nd out the goods by stages1301 待摊费用 Deferred and prepaid exp

6、e nses长期投资 Lon g-term in vestme nt1401 长期股权投资Lon g-term in vestme nt on stocks140101 股票投资 In vestme nt on stocks140102 其他股权投资 Other in vestme nt on stocks1402 长期债权投资Lon g-term in vestme nt on bon ds140201 债券投资 In vestme nt on bonds140202 其他债权投资 Other in vestme nt on bonds1421 长期投资减值准备Lon g-term in v

7、estme nts depreciati on reserves股权投资减值准备Stock rights in vestme nt depreciati on reserves债权投资减值准备Bcreditor s rights investment depreciation reserves1431 委托贷款 En trust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物Structure机器设备 Mach iner

8、y equipme nt运输设备 Tran sportati on facilities工具器具 In strume nts and impleme nt1502 累计折旧 Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Buildi ng/structure depreciati on reserves机器设备减值准备Mach inery equipme nt depreciatio n reserves1601 工程物资 Project goods and material16

9、0101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipme nt160103 预付大型设备款Prepayme nts for equipme ntfabricate160104 为生产准备的工具及器具Preparative in strume nts and impleme nt for1603 在建工程 Construction-in-process安装工程 Erect ion works在安装设备Erecting equipme nt-i n-process技术改造工程 Tech ni cal inno vat

10、io n project大修理工程 General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidatio n of fixed assets1801 无形资产 Intan gible assets专利权Patents非专利技术 Non-Pate nts商标权 Trademarks ， Trade names著作权 Copyrights土地使用权 Ten ure商誉 Goodwill1805 无形资产减值准备Intangible Assets deprecia

11、tion reserves专禾 U权减值准备Pate nt rights depreciati on reserves商标权减值准备trademark rights depreciati on reserves1815 未确认融资费用Un ack no wledged finan cial charges待处理财产损溢Wait deal assets loss or in come1901 长期待摊费用Lon g-term deferred and prepaid expe nses1911 待处理财产损溢Wait deal assets loss or in come191101 待处理流动

12、资产损溢Wait deal intan gible assets loss or in come191102 待处理固定资产损溢Wait deal fixed assets loss or in come二、负债类 Liability短期负债 Curre nt liability2101 短期借款 Short-term borrow ing2111 应付票据 Notes payable银行承兑汇票Bank accepta nee商业承兑汇票 Trade accepta nee2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品

13、款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Divide nds payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税Un paid VAT cha ngeover21710104 减免税款 Tax deduction21710105 销项税额 S

14、ubstituted mo ney on VAT21710106 出 口退税 Tax reimbursement for export21710107 进项税额转出 Cha ngeover with noldi ngs on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid VAT cha ngeover21710110 未交增值税 Un paid VAT217102应交营业税Busin ess tax payable217103应交消费税Con sumpti on t

15、ax payable217104应交资源税Resources tax payable217105应交所得税In come tax payable217106 应交土地增值税In creme nt tax on land value payable217107 应交城市维护建设税Tax for mai nta ining and buildi ng cities payable217108 应交房产税 Housi ng property tax payablepayable217109应交土地使用税217110应交车船使用税Tenure tax payableVehicle and vessel

16、 usage lice nse plate tax(VVULPT)217111应交个人所得税Personal in come tax payable2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables2191 预提费用 Draw ing expe nse in adva nee其他负债 Other liabilities2201 待转资产价值Pending cha ngerover assets value2211 预计负债 Anticipation liabilities长期负债 Lon g-ter

17、m Liabilities2301 长期借款 Lon g-term loa ns一年内至U期的长期借款Lon g-term loa ns due with in one year一年后至 U期的长期借款Lon g-term loa ns due over one year2311 应付债券 Bo nds payable231101 债券面值 Face value ,Par value231102债券溢价Premium on bonds231103债券折价Disco unt on bonds231104应计利息Accrued in terest2321 长期应付款 Lon g-term acco

18、u nt payable应付融资租赁款 Accrued finan cial lease outlay一年内至U期的长期应付Lon g-term acco unt payable due with in one year一年后至 U期的长期应付Lon g-term acco unt payable over one year2331 专项应付款 Special payable一年内至U期的专项应付Lon g-term special payable due with in one year一年后至 U期的专项应付Lon g-term special payable over one year2

19、341 递延税款 Deferral taxes三、所有者权益类OWNERSEQUITY资本Capita3101 实收资本(或股本)Paid-up capital ( or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital (or Stock ) premium311102 接受捐赠非现金资产准备Receive non-cash don ate reserve311103 股权投资准备 Stock

20、 right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额Foreign curre ncy capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发

21、展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Curre nt year profits3141 利润分配 Profit distributio n314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdr

22、awal reserve fund314105 提取企业发展基金 Withdrawal reserve for bus in ess expa nsion314106 提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of in vestme nt314108 应付优先股股利 Preferred Stock divide nds payable314109 提取任意盈余公积 Withdrawal other com mon accu

23、mulation fund314110 应付普通股股利Com mon Stock divide nds payable314111转作资本(或股本)的普通股股利 Com mon Stock divide nds cha nge to assets ( or stock )314115 未分配利润 Un distributed profit四、成本类 Cost4101 生产成本 Cost of manu facture410101 基本生产成本Base cost of manufacture410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用

24、Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金 Retirement allowanee补贴Bonus夕卜保劳务费 Outsourci ng fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Busin ess traveli ng通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费Rent管理费 Maintenan

25、ce车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 In sura nee premium支付手续费 Commissi on杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of con sumption劳动保护费 Labor protecti on fees季节性停工损失Loss on seas on ali

26、ty cessati on4107 劳务成本 Service costs五、损益类 Profit and loss收入 In come业务收入 OPERATING INCOME5101 主营业务收入 Prime operati ng revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税 Reimburseme

27、nt of in come tax其他收入 Other revenue5201 投资收益 In vestme nt in come短期投资收益 Current in vestme nt in come长期投资收益 Lon g-term in vestme nt in come计提的委托贷款减值准备Withdrawal of en trust loans reserves5203 补贴收入 Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPER

28、ATING INCOME非货币性交易收益No n-cash deal in come现金溢余 Cash overage处置固定资产净收益 Net in come on disposal of fixed assets出售无形资产收益In come on sales of intan gible assets固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amerceme nt in come支出Outlay业务支出 Revenue charges5401主营业务成本 Operati ng costs产品销售成本 Cost of goods sold

29、服务成本 Cost of service5402主营业务税金及附加Tax and associate charge营业税Sales tax消费税 Consumption tax城市维护建设税Tax for mai nta ining and buildi ng cities资源税 Resources tax土地增值税 In creme nt tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费Other

30、 tax and associate charge费用 Expenses5501 营业费用 Operati ng expe nses代销手续费 Con sig nment commissi on charge运杂费Tran spotati on保险费In sura nee premium展览费Exhibiti on fees亡壬粥 丿 告费Advertis ing fees5502 管理费用 Adminisstrative expenses职工工资 Staff S修理费 Repair charge低值易耗摊销 Article of con sumpti on办公费 Office allowan

31、ee差旅费 Travelling expense工会经费 Labour union expe nditure研究与开发费Research and developme nt expe nse福利费 Employee benefits/welfare职工教育经费Pers onnel education待业保险费 Un employme nt in sura nee劳动保险费 Labour in sura nee医疗保险费 Medical in sura nee会议费 Coferemce聘请中介机构费In termediary organs咨询费 Consult fees诉讼费 Legal cost

32、业务招待费 Bus in ess en terta inment技术转让费 Tech no logy transfer fees矿产资源补偿费Mineral resources compe nsatio n fees排污费 Pollution discharge fees房产税 Housing property tax(VVULPT)车船使用税 Vehicle and vessel usage lice nse plate tax土地使用税 Ten ure tax印花税Stamp tax5503 财务费用 Finance charge利息支出 In terest excha nge汇兑损失 F

33、oreig n excha nge loss各项手续费 Charge for trouble各项专门借款费用Special-borrow ing cost5601 营业外支出 No nbusi ness expe nditure捐赠支出 Don ation outlay减值准备金 Depreciati on reserves非常损失 Extraord inary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intan gible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arran geme nt罚款支出 Amerceme nt outlay5701 所得税 In come tax以前年度损益调整Prior year in come adjustme nt