會(huì)計(jì)科目中英文對(duì)照表

1、最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02資產(chǎn)類(lèi)Assets流動(dòng)資產(chǎn)Current assets貨幣資金Cash and cash equivalents1001現(xiàn)金Cash1002銀行存款Cash in bank1009其他貨幣資金Other cash and cash equivalents100901夕卜埠存款Other city Cash in bank100902銀行本票Cashiers cheque100903銀行匯票Bank draft*100904信用卡Credit card100905信用

2、證保證金L/C Guarantee deposits100906存岀投資款Refundable deposits1101短期投資Short-term investments110101股票Short-term investments - stock4 10102債券Short-term investments - corporate bondsU 10103基金Short-term investments - corporate funds110110其他Short-term investments - other最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 202

3、0 年 12 月 23 口星期三 20:13:021102短期投資跌價(jià)準(zhǔn)備Short-term investments falling price resenres最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02應(yīng)收款A(yù)ccount receivable1111應(yīng)收票據(jù)Note receivable銀行承兌匯票Bank acceptance商業(yè)承兌匯票Trade acceptance1121應(yīng)收股利Dividend receivable1122應(yīng)收利息Interest receivable1131應(yīng)收賬款A(yù)cco

4、unt receivable1133其他應(yīng)收款Other notes receivable1141壞賬準(zhǔn)備Bad debt reserves1151預(yù)付賬款A(yù)dvance money1161應(yīng)收補(bǔ)貼款Cover deficit by state subsidies of receivable庫(kù)存資產(chǎn)Inventories1201物資采購(gòu)Supplies purchasing1211原材料Raw materials1221包裝物Wrappage1231低值易耗品Low-value consumption goods1232材料成本差異Materials cost variance1241自制半成

5、品Semi-Finished goods1243庫(kù)存商品Finished goods1244商晶進(jìn)纟肖差價(jià)Differences between purchasing and selling price1251委托加工物資Work in process - outsourced最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:021261委托代辛肖商品Trust to and sell the goods on a commission basis鼓新將品資料整理推薦.更新 T-O 二 Q 年十二月二十三口 2020

6、年 12 月 23 口星期三 20:13:02址新資料推薦1271受托代銷(xiāo)商品Commissioned and sell the goods on a commissionbasis1281存貨跌價(jià)準(zhǔn)備Inventory falling price reserves1291分期收款發(fā)出商品Collect money and send out the goods by stages1301待攤費(fèi)用Deferred and prepaid expenses長(zhǎng)期投資Long-term investment1401長(zhǎng)期股權(quán)投資Long-term investment on stocks140101股票

7、投資Investment on stocks140102其他股權(quán)投資Other investment on stocks1402長(zhǎng)期債權(quán)投資Long-term investment on bonds140201債券投資Investment on bonds140202其他債權(quán)投資Other investment on bonds1421長(zhǎng)期投資減值準(zhǔn)備Long-term investments depreciation reserves股權(quán)投資減值準(zhǔn)備Stockrightsinvestment depreciation reserves債權(quán)投資減值準(zhǔn)備Bcreditors rights inv

8、estment depreciation reserves 1431委托貸款Entrust loans143101本金Principal*143102利息Interest143103減值準(zhǔn)備Depreciation reseies1501固定資產(chǎn)Fixed assets房屋Building建筑物Structure最新資料推薦鼓新將詁資料整理推薦.更新 F 二 O 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02機(jī)器設(shè)備Machinery equipment運(yùn)輸設(shè)備Transportation facilities工具器具Instruments and impl

9、ement1502累計(jì)折舊Accumulated depreciation1505固定資產(chǎn)減值準(zhǔn)備Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備Machinery equipment depreciation reserves 1601匚程物資Project goodsand material*160101專用材料Special-purpose material*160102專用設(shè)備Special-purpose equipment*160103預(yù)付大型設(shè)備

10、款Prepayments for equipment*160104為生產(chǎn)準(zhǔn)備的工具及器具Preparative instruments andimplement for fabricate1603在建工程Construction-in-process安裝工程Erection works在安裝設(shè)備Erecting equipment-in-process技術(shù)改造工程Technicalinnovation project大修理工程General overhaul project1605在建工程減值準(zhǔn)備Construction-in-process depreciation reserves1701

11、固定資產(chǎn)清理Liquidation of fixed assets1801無(wú)形資產(chǎn)Intangible assets最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02專利權(quán)Patents最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02Goodwill1805無(wú)形資產(chǎn)減值準(zhǔn)備Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備Patent rights depreciation reserves商

12、標(biāo)權(quán)減值準(zhǔn)備trademark rights depreciation reserves1815未確認(rèn)融資費(fèi)用Unacknowledged financial charges待處理財(cái)產(chǎn)損溢Wait deal assets loss or income1901長(zhǎng)期待攤費(fèi)用Long-term deferred and prepaid expenses1911待處理財(cái)產(chǎn)損溢Wait deal assets loss or income191101待處理流動(dòng)資產(chǎn)損溢Wait deal intangible assets loss orincome191102待處理固定資產(chǎn)損溢Wait deal fix

13、ed assets loss or income二、負(fù)債類(lèi)LiabilityCurrent liability銀行承兌匯票Bank acceptance商業(yè)承兌匯票Trade acceptance非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks, Trade names著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)短期負(fù)債2101短期借款Short-term borrowing2111應(yīng)付票據(jù)Notes payable最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02212121312141應(yīng)付賬款

14、預(yù)收賬款代銷(xiāo)商品款A(yù)ccount payableDeposit receivedProxy sale goods revenue2151應(yīng)付工資Accrued wages2153應(yīng)付福利費(fèi)Accrued welfarism2161應(yīng)付股利Dividends payable2171應(yīng)交稅金Tax payable217101應(yīng)交增值稅value added tax payable*21710101進(jìn)項(xiàng)稅額Withholdings on VAT21710102己交稅金Paying tax21710103轉(zhuǎn)出未交增值稅Unpaid VAT changeover21710104減免稅款Tax deduc

15、tion21710105銷(xiāo)項(xiàng)稅額Substituted money on VAT*21710106出 口退稅Tax reimbursement for export21710107進(jìn)項(xiàng)稅額轉(zhuǎn)出Changeover withnoldings on VAT*21710108出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額Export deductdomestic sales goods tax21710109轉(zhuǎn)出多交增值稅Overpaid VAT changeover*21710110未交增值稅Unpaid VAT717102應(yīng)交營(yíng)業(yè)稅Business tax payable217103應(yīng)交消費(fèi)稅Consumption

16、tax payable217104應(yīng)交資源稅Resources tax payable最新資料推薦鼓新將詁資料整理推薦.更新 F 二 O 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02217105應(yīng)交所得稅Income tax payable217106應(yīng)交土地增值稅Increment tax on land value payable217107應(yīng)交城市維護(hù)建設(shè)稅Tax for maintaining and building citiespayable717108應(yīng)交房產(chǎn)稅Housing property tax payable217109應(yīng)交土地使用稅

17、Tenure tax payable217110應(yīng)交車(chē)船使用稅Vehicle and vessel usage license platetax(VVULPT) payable217111應(yīng)交個(gè)人所得稅Personal income tax payable2176其他應(yīng)交款Other fund in conformity with paying2181其他應(yīng)付款Other payables2191預(yù)提費(fèi)用Drawing expense in advance其他負(fù)債Other liabilities2201待轉(zhuǎn)資產(chǎn)價(jià)值Pending changerover assets value2211預(yù)計(jì)負(fù)

18、債Anticipation liabilities長(zhǎng)期負(fù)債Long-term Liabilities2301長(zhǎng)期借款Long-term loans一年內(nèi)到期的長(zhǎng)期借款Long-term loans due within one year一年后到期的長(zhǎng)期借款Long-term loans due over one year2311應(yīng)付債券Bonds payable*231101債券面值Face value, Par value231102債券溢價(jià)Premium on bonds231103債券折價(jià)Discount on bonds最新資料推薦鼓新將詁資料整理推薦.更新 F 二 O 二 C 年十二

19、月二十三口 2020 年 12 月 23 口星期三 20:13:02231104應(yīng)計(jì)利息Accrued interest2321長(zhǎng)期應(yīng)付款Long-term account payable應(yīng)付融資租賃款A(yù)ccrued financial lease outlay一年內(nèi)到期的長(zhǎng)期應(yīng)付Long-term account payable due within one year一年后到期的長(zhǎng)期應(yīng)付Long-term account payable over one year2331專項(xiàng)應(yīng)付款Special payable一年內(nèi)到期的專項(xiàng)應(yīng)付Long-term special payable due w

20、ithin one year一年后到期的專項(xiàng)應(yīng)付Long-term special payable over one year2341遞延稅款Deferral taxes三、所有者權(quán)益類(lèi)OWNERSEQUITY資本Capita3101實(shí)收資本(或股本)Paid-up capital(or stock)實(shí)收資木Paicl-up capital實(shí)收股木Paid-up stock3103已歸還投資Investment Returned公積3111資本公積Capital reserve311101資木(或股木)溢價(jià)Cpital(or Stock) premium311102接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Rec

21、eive non-cash donate reserve*311103股權(quán)投資準(zhǔn)備Stock right investment reserves*311105撥款轉(zhuǎn)入Allocate sums changeover in最新資料推薦鼓新將詁資料整理推薦.更新 F 二 O 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02311106外幣資本折算差額Foreign currency capital*311107其他資木公積Other capital reserve3121盈余公積Surplus reserves*312101法定盈余公積Legal suiplus*

22、312102任意盈余公積Free surplus reserves312103法定公益金Legal public welfare fund312104儲(chǔ)備基金Reserve fund312105企業(yè)發(fā)展基金Enterprise expension fund*312106利潤(rùn)歸還投資Profits capitalizad on return of investment利潤(rùn)Profits3131本年利潤(rùn)C(jī)urrent year profits3141利潤(rùn)分配Profit distribution314101其他轉(zhuǎn)入Other chengeover in314102提取法定盈余公積Withdrawa

23、l legal surplus314103提取法定公益金Withdrawal legal public welfare funds*314104提取儲(chǔ)備基金Withdrawal reserve fund*314105提取企業(yè)發(fā)展基金Withdrawal reserve for businessexpansion314106提取職工獎(jiǎng)勵(lì)及福利基金Withdrawal staff and workers1bonus and welfare fund314107利潤(rùn)歸還投資Profits capitalizad on return of investment*314108應(yīng)付優(yōu)先股股利Preferr

24、ed Stock dividends payable最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02314109提取任意盈余公積Withdrawal other commonaccumulation fund*314110應(yīng)付普通股股利Common Stock dividends payable*314111轉(zhuǎn)作資本（或股本）的普通股股利Common Stockdividends change to assets(or stock)*314115未分配利潤(rùn)Undistributed profit四、成木類(lèi)Cost

25、4101生產(chǎn)成木Cost of manufacture*410101基木生產(chǎn)成木Base cost of manufacture410102輔助生產(chǎn)成本Auxiliary cost of manufacture4105制造費(fèi)用Manufacturing overhead材料費(fèi)Materials管理人員工資Executive Salaries獎(jiǎng)金Wages退職金Retirement allowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcing fee福利費(fèi)Employee benefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)Special duties市內(nèi)交通費(fèi)Business

26、traveling通訊費(fèi)Correspondence電話費(fèi)Correspondence最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02水電取暖費(fèi)Water and Steam稅費(fèi)Taxes and dues租賃費(fèi)Rent管理費(fèi)Maintenance車(chē)輛維護(hù)費(fèi)Vehicles maintenance油料費(fèi)Vehicles maintenance培訓(xùn)費(fèi)Education and training接待費(fèi)Entertainment圖書(shū)、E卩刷費(fèi)Books and printing運(yùn)費(fèi)Transpotation保險(xiǎn)費(fèi)Ins

27、urance premium支付手續(xù)費(fèi)Commission雜費(fèi)Sundry charges折舊費(fèi)Depreciation expense機(jī)物料消耗Article of consumption勞動(dòng)保護(hù)費(fèi)Labor protection fees季節(jié)性停工損失Loss on seasonality cessation4107勞務(wù)成本Service costs五、損益類(lèi)Profit and loss收入Income業(yè)務(wù)收入OPERATING INCOME5101主營(yíng)業(yè)務(wù)收入Prime operating revenue產(chǎn)品銷(xiāo)售收入Sales revenue址新資料推薦鼓新將品資料整理推薦.更新 T-

28、O 二 Q 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02服務(wù)收入Service revenue5102其他業(yè)務(wù)收入Other operating revenue材料銷(xiāo)售Sales materials代購(gòu)代售包裝物出租Wrappage lease出讓資產(chǎn)使用權(quán)收入Remise right of assets revenue返還所得稅Reimbursement of income tax其他收入Other revenue5201投資收益Investment income短期投資收益Current investment income長(zhǎng)期投資收益Long-term inv

29、estment income計(jì)提的委托貸款減值準(zhǔn)備Withdrawal of entrust loans reserves5203補(bǔ)貼收入Subsidize revenue國(guó)家扶持補(bǔ)貼收入Subsidize revenue from country其他補(bǔ)貼收入Other subsidize revenue5301營(yíng)業(yè)外收入NON-OPERATING INCOME非貨幣性交易收益Non-cash deal income現(xiàn)金溢余Cash overage處置固定資產(chǎn)凈收益Net income on disposal of fixed assets出售無(wú)形資產(chǎn)收益Income on sales of

30、intangible assets固定資產(chǎn)盤(pán)盈Fixed assetsinventory profit罰款凈收入Net amercement income最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02支出Outlay業(yè)務(wù)支出Revenue charges5401主營(yíng)業(yè)務(wù)成本Operating costs產(chǎn)品銷(xiāo)售成木Cost of goods sold服務(wù)成木Cost of service5402主營(yíng)業(yè)務(wù)稅金及附加Tax and associate charge營(yíng)業(yè)稅Sales tax消費(fèi)稅Consumption

31、 tax城市維護(hù)建設(shè)稅Tax for maintaining and building cities資源稅Resources tax土地增值稅Increment tax on land value5405其他業(yè)務(wù)支岀Other business expense銷(xiāo)售其他材料成本Other cost of material sale其他勞務(wù)成木Other cost of service其他業(yè)務(wù)稅金及附加費(fèi)Other tax and associate charge費(fèi)用Expenses5501營(yíng)業(yè)費(fèi)用Operating expenses彳弋銷(xiāo)手續(xù)費(fèi)Consignment commission charge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Insurance premium展覽費(fèi)Exhibition fees廣告費(fèi)Advertising fees最新資料推薦鼓新將詁資料整理推薦.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:025502管理費(fèi)用Adminisstrative expenses職工工資Staff Salaries修理費(fèi)Repair charge低值易