会计科目中英对照表汇编

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1、会计科目中英对照表1001现金Cash on hand1002银行存款Cash in bank1009其他货币资金Other mon etary fund100901外埠存款Deposit in other cities100902银行本票Cashiers cheque100903银行汇票Bank draft100904信用卡Credit card100905信用保证金Deposit to creditor100906存出投资款Cash in in vesti ng acco unt1101短期投资Short-term in vestme nts110101股票Short-term stock

2、 in vestme nts110102债券Short-term bond in vestme nts110203甘仝基金Short-term fund in vestme nts110110其他Other short-term in vestme nts1102短期投资跌价准备Provisi on for loss on decli ne in value of short-term in vestme nts1111应收票据Notes receivable1121应收股利Divide nds receivable1131应收账款Acco unts receivable1133其他应收款Ot

3、her receivable1141坏账准备Provisi on for bad debts1151预付账款Adva nee to suppliers1161应收补贴款Subsidy receivable1201物资采购Materials purchased1211原材料Raw materials1221包装物Containers1231低值易耗品Low cost and short lived articles1232材料成本差异Cost varia nces of material1241自制半成品Semi-fi ni shed products1243库存商品Mercha ndise i

4、nven tory1244商品进销差价Margin betwee n sell ing and purchas ing price on mercha ndise1251委托加工物资Material on con sig nment for further process ing1261委托代销商品Goods on con sig nment- out1271受托代销商品Goods on con sig nmen t-i n1281存货跌价准备Provision for impairment of inventories1291分期收款发出商 品Goods on in stallme nt s

5、ales1301待摊费用Prepaid expe nse1401长期股权投资Lon g-term equity in vestme nts140101股票投资Lon g-term stock in vestme nts140102其他股权投资Other Ion g-term equity in vestme nts1402长期债权投资Lon g-term debt in vestme nts140201债券投资Lon g-term bond in vestme nts140202其他债权投资Other Ion g-term debt i nvestme nts1421长期投资减值准备Provi

6、si on for impairme nt of Ion g-term in vestme nts1431委托贷款En trusted loa n143101本金Prin cipal of en trusted loa n143102利息In terest of en trusted loa n143103减值准备Provisi on for impairme nt of en trusted loa n1501固定资产Fixed assets-cost1502累计折旧Accumulated depreciati on1505固定资产减值准 备Provisi on for impairme n

7、t of fixed assets1601工程物资Con struct ion material160101专用材料Specific purpose materials160102专用设备Specific purpose equipme nts160103预付大型设备款Prepayme nts for major equipme nts160104为生产准备的工具及器具Tools and in strume nts prepared for product ion1603在建工程Con struct ion in process1605在建工程减值准备Provisi on for impair

8、me nt of con struct ion in process1701固定资产清理Disposal of fixed assets1801无形资产Intan gible assets1815未确认融资费用Un recog ni zed financing charges1901长期待摊费用Lon g-term deferred expe nses1911待处理财产损溢Profit & loss of assets pending disposal191101待处理流动资产 损溢Profit & loss of curre nt-assets pending disposal191102待

9、处理固定资产 损溢Profit & loss offixed assets pending disposal2101短期借款Short-term loa ns2111应付票据Notes payable2121应付账款Acco unts payable2131预收账款Adva nee from customers2141代销商品款Acco unts of con sig ned goods2151应付工资Wages payable2153应付福利费Welfare payable2161应付股利Divide nds payable2171应交税金Taxes payable217101应交增值税Va

10、lue added tax payable21710101进项税额In put VAT21710102已交税金Payme nt of VAT21710103转出未交增值税Outgo ing of un paid VAT21710104减免税款VAT relief21710105销项税额Output VAT21710106出口退税Refu nd of VAT for export21710107进项税额转出Outgoi ng of in put VAT21710108出口抵减销产品 应纳税额Mercha ndise VAT from expert to domestic sale21710109

11、转出多交增值税Outgoi ng of over-paid VAT217102未交增值税Un paid VAT217103应交宫业税Busin ess tax payable217104应交消费税Con sumer tax payable217105应交资源税Tax on n atural resources payable217106应交所得税In come tax payable217107应交土地增值税Land appreciati on tax payable217108应交城市维护建 设税Urba n maintenance and con struct ion tax payabl

12、e217109应交房产税Real estate tax payable217110应交土地使用税Land use tax payable217111应交车船使用税Vehicle and vessel usage tax payable217112应交个人所得税Personal in come tax payable2176其他应交款Other fund payable2181其他应付款Other payables2191预提费用Accrued expe nses2201待转资产价值Pending tran sfer value of assets2211预计负债Estimable liabil

13、ities2301长期借款Lon g-term loa ns2311应付债券Bonds payable231101债券面值Par value of bond231102债券溢价Bond premium231103债券折价Bond disco unt231104应计利息Accrued bond in terest2321长期应付款Lon g-term payable2331专项应付款Specific acco unt payable2341递延税款Deferred tax3101实收资本（或股 本）Paid-i n capital( or share capital)3103已归还投资Retir

14、ed capital3111资本公积Capital reserve311101资本（或股本）溢价Capital (or share capital) premium311102接受捐赠非现金资产准备Restricted capital reserve of non-cash assets don ati on received311103接受现金捐赠Reserve of cash don atio n received311104股权投资准备Restrictedcapital reserve of equityin vestme nts311105拨款转入Government grants r

15、eceived311106外币资本折算差额Foreig n curre ncy capital con vers ion differe nee311107其他资本公积Other capital reserve3121盈余公积Surplus reserve1312101法定盈余公积Statutory surplus reserve312102任意盈余公积Discreti onary earning surplus312103法定公益金Statutory public welfare fund312104储备基金Reserve fund312105企业发展基金En terprise develo

16、pme nt fund312106利润归还投资Profit return for in vestme nt3131本年利润Profit & loss summary3141利润分配Distribution profit314101其他转入Other adjustme nts314102提取法定盈余公 积金Extract for statutory surplus reserve314103提取法定公益金Extract for statutory public welfare fund314104提取储备基金Extract for reserve fund314105提取企业发展基金Extrac

17、t for en terprise developme nt fund314106提取职工奖励及福利基金Extract forstaff bonus and welfare fund314107利润归还投资Profit retur n of capital in vested314108应付优先股股利Preference share divide nd payable314109提取任意盈余公积Extract for discreti onary earning surplus314110应付普通股股利Ordi nary share divide nd payable314111转作资本（或股

18、 本）的普通股股 利Ordinary share divide nd tran sfer to capital (or share)314115未分配利润Un distributed profit4101生产成本Cost of product ion410101基本生产成本Basic producti on cost410102辅助生产成本Auxiliary product ion cost4105制造费用Manu facturi ng overheads4107劳务成本Labor cost5101主宫业务收入Sales revenue5102其他业务收入Revenues from other

19、 operati ons5201投资收益In vestme nt in come5203补贴收入Subsidy in come5301营业外收入Non-operating profit5401主营业务成本Cost of sales5402主营业务税金及 附加Sales tax5405其他业务支出Cost of other operatio ns5501营业费用Operati ng expe nses5502管理费用Gen eral and admi nistrative expe nses5503财务费用Finan cial expe nses5601营业外支出Non-operat ing expe nses5701所得税In come tax5801以前年度损益调Prior period profit & loss adjustme nt