最新ACCT中英文對照匯總

1、ACCT中英文對照精品資料 僅供學習與交潦，如冇侵權請聯系網站刊除謝謝2 一、資產類 Assets 流動資產 Current assets 貨幣資金 Cash and cash equivalents 1001 現金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashiers cheque *100903 銀行匯票 Bank draft *100904 信用卡 Credit card 100905

2、信用證保證金 L/C Guarantee deposits 100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments 110101 股票 Short-term investments - stock 110102 債券 Short-term investments corporate bonds 110103 基金 Short-term investments corporate funds 110110 其他 Short-term investments other 1102 短期投資跌價準備 Short-term i

3、nvestments falling price reserves 應收款 Account receivable 1111 應收票據 Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptanee 1121 應收股利 Dividend receivable 1122 應收利息 Interest receivable 1131 應收賬款 Account receivable 1133 其他應收款 Other notes receivable 精品資料 僅供學習與交潦，如冇侵權請聯系網站刊除謝謝3 1141 壞賬準備 Bad debt

4、reserves 1151 預付賬款 Advance money 1161 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產 Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finis

5、hed goods 1244 商品進銷差價 Differences between purchasing and selling price 1251 委托加丄物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissi oned and sell the goods on a commissi on basis 1281 存貨跌價準備 Inventory falling price reserves 1291 分期收款發(fā)出商品

6、 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權投資 Long-term investment on stocks 140101 股票投資 Investment on stocks 140102 其他股權投資 Other investment on stocks 1402 長期債權投資 Long-term investment on bonds 140201 債券投資 Investment on b

7、onds 140202 其他債權投資 Other investment on bonds 1421.長期投資減值準備 Long-term investments depreciation reserves 股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditors rights investment depreciation reserves 1431 委精品資料 僅供學習與交潦，如冇侵權請聯系網站刊除謝謝4 托貸款 Entrust loans *143101 本金 Principal *143102 利

8、息 Interest 143103 減值準備 Depreciation reserves 1501 固定資產 Fixed assets 房屋 Building 建筑物 Structure 機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 1502 累訃折舊 Accumulated depreciation 1505 固定資產減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depre

9、ciation reserves 機器設備減值準備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material 160101 專用材料 Special-purpose material 160102 專用設備 Special-purpose equipment 160103 預付大型設備款 Prepayments for equipment 160104 為生產準備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工

10、程 Construction-in-process 安裝工程 Erection works 在安裝設備 Erecti ng equipme ntin-process 技術改造丄程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減彳直#軋備 Constructionin-process depreciation reserves 1701 固定資產清理 Liquidation of fixed assets 1801 無形資產 Intangible assets 專利權 Patents 精品資料 僅供學習

11、與交潦，如冇侵權請聯系網站刊除謝謝5 非專利技術 Non-Patents 商標權 Trademarks, Trade names 著作權 Copyrights 土地使用權 Tenure 商譽 Goodwill 1805 無形資產減值準備 Intangible Assets depreciation reserves 專利權減值準備 Patent rights depreciation reserves 商標權減彳宜備 trademark rights depreciation reserves 1815 未確認融資費用 Unacknowledged financial charges 待處理財

12、產損溢 Wait deal assets loss or income 2901.長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產損溢 Wait deal assets loss or income 191101 待處理流動資產損溢 Wait deal intangible assets loss or income 191102 待處理固定資產損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 2101 短期借款 Sho

13、rt-term borrowing 2111 應付票據 Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應付賬款 Account payable 2131 預收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應付工資 Accrued wages 2153 應付福利費 Accrued welfarism 精品資料 僅供學習與交潦，如冇侵權請聯系網站刊除謝謝6 2161 應付股利 Dividends payable 2171 應交稅金 Tax

14、 payable 217101 應交增值稅 value added tax payable *21710101 進項稅額 Withholdings on VAT *21710102 已交稅金 Paying tax 21710103 轉出未交增值稅 Unpaid VAT changeover *21710104 減免稅款 Tax deduction 21710105 銷項稅額 Substituted money on VAT 21710106 出 口退稅 Tax reimbursement for export 21710107 進項稅額轉出 Changeover withnoldings on

15、 VAT 21710108 出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax 21710109 轉出多交增值稅 Overpaid VAT changeover *21710110 未交增值稅 Unpaid VAT 217102 應交營業(yè)稅 Business tax payable 217103 應交消費稅 Consumption tax payable 217104 應交資源稅 Resources tax payable 217105 應交所得稅 Income tax payable 217106 應交土地增值稅 Increment tax

16、 on land value payable 217107 應交城市維護建設稅 Tax for maintaining and building cities payable 217108 應交房產稅 Housing property tax payable 217109 應交土地使用稅 Tenure tax payable 217110 應交車船使用稅 Vehicle and vessel usage license plate tax(WULPT) payable 217111 應交個人所得稅 Personal income tax payable 2176 其他應交款 Other fun

17、d in conformity with paying 2181 其他應付款 Other payables 2191 預提費用 Drawing expense in advance 其他負債 Other liabilities 精品資料 僅供學習與交潦，如冇侵權請聯系網站刊除謝謝7 2201 待轉資產價值 Pending changerover assets value 2211 預訃負債 Anticipation liabilities 長期負債 Long-term Liabilities 2301.長期借款 Long-term loans 一年內到期的長期借款 Long-term loan

18、s due within one year 年后到期的長期借款 Long-term loans due over one year 2311 應付債券 Bonds payable 231101 債券面值 Face value, Par value 231102 債券溢價 Premium on bonds 231103 債券折價 Discount on bonds 231104 應計利息 Accrued interest 2321長期應付款 Long-term account payable 應付融資租賃款 Accrued financial lease outlay 一年內到期的長期應付 Lo

19、ng-term account payable due within one year 一年后至|J 期的長期應付 Long-term account payable over one year 2331 專項應付款 Special payable 一年內到期的專項應付 Long-term special payable due within one year 一年后至|J 期的專項應付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權益類 OWNERS EQUITY 資本 Capital 3101

20、實收資本(或股本)Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本 Paid-up stock 精品資料 僅供學習與交潦，如冇侵權請聯系網站刊除謝謝8 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve 311101 資本(或股本)溢價 Cpital(or Stock) premium 311102 接受捐贈非現金資產準備 Receive non-cash donate reserve 311103 股權投資準備 Stock right investment reserv

21、es 311105 撥款轉入 Allocate sums changeover in 311106 外幣資本折算差額 Foreign currency capital 311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus 312102 任意盈余公積 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 儲備基金 Reserve fund 312105 企業(yè)發(fā)展基金 Enterprise

22、expension fund 312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本年利潤 Current year profits 3141 利潤分配 Profit distribution 314101 其他轉入 Other chengeover in 314102 提取法定盈余公積 Withdrawal legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取儲備基金 Withdrawal rese

23、rve fund 314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 314106 提取職工獎勵及福利基金 Withdrawal staff and workers bonus and welfare fund 314107 利潤歸還投資 Profits capitalizad on 佗 turn of investment 314108 應付優(yōu)先股股利 Preferred Stock dividends payable精品資料 僅供學習與交渡如冇侵權請聯系網站制除謝謝9 314109 提取任意盈余公積 Withdrawal ot

24、her common accumulation fund 314110 應付普通股股利 Common Stock dividends payable 314111 轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 314115 未分配利潤 Undistributed profit 四、成本類 Cost 4101 生產成本 Cost of manufacture 410101 基本生產成本 Base cost of manufacture 410102 輔助生產成本 Auxiliary cost of manufa

25、cture 4105 制造費用 Manufacturing overhead 材料費 Materials 管理人員工資 Executive Salaries 獎金 Wages 退職金 Retirement allowance 補貼 Bonus 外保勞務費 Outsourcing fee 福利費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內交通費 Business traveling 通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxe

26、s and dues 租賃費 Rent 管理費 Maintenance 精品資料 僅供學習與交渡.如有侵權請聯系網站制除謝謝10 車輛維護費 Vehicles maintenance 油料費 Vehicles maintenance 培訓費 Education end training 接待費 Entertainment 圖書、印刷費 Books and printing 運費 Transpotation 保險費 Insura nee premium 支付手續(xù)費 Commission 雜費 Sundry charges 折舊費 Depreciation expense 機物料消耗 Articl

27、e of con sumption 勞動保護費 Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 4107 勞務成本 Service costs 五、損益類 Profit and loss 收入 Income 業(yè)務收入 OPERATING INCOME 5101 主營業(yè)務收入 Prime operating revenue 產品銷售收入 Sales revenue 服務收入 Service revenue 5102 其他業(yè)務收入 Other operating revenue 材料銷售 Sales materials 代購代

28、售 包裝物出租 Wrappage lease 岀讓資產使用權收入 Remise right of assets revenue 返還所得稅 精品資料 僅供學習與交渡.如有侵權請聯系網站制除謝謝11 Reimbursement of Income tax 其他收入 Other revenue 5201 投資收益 Investment income 短期投資收益 Current investment income 長期投資收益 Long-term investment income 訃提的委托貸款減值準備 Withdrawal of entrust loans reserves 5203 補貼收入

29、 Subsidize revenue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize revenue 5301 營業(yè)外收入 NONOPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現金溢余 Cash overage 處置固定資產凈收益 Net income on disposal of fixed assets 出售無形資產收益 Income on sales of intangible assets 固定資產盤盈 Fixed assets inventory profit

30、 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務支岀 Revenue charges 5401 主營業(yè)務成本 Operating costs 產品銷售成本 Cost of goods sold 服務成本 Cost of service 5402 主營業(yè)務稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費稅 Consumption tax 城市維護建設稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 In creme nt tax on

31、land value 5405 其他業(yè)務支出 Other business expense 銷售其他材料成本 Other cost of material sale 精品資料 僅供學習與交渡.如有侵權請聯系網站制除謝謝12 其他勞務成本 Other cost of service 其他業(yè)務稅金及附加費 Other tax and associate charge 費用 Expenses 5501 營業(yè)費用 Operating expenses 代銷手續(xù)費 Consignment commissi on charge 運雜費 Tenspotation 保險費 Insura nee premium

32、 展覽費 Exhibition fees 廣告費 Advertising fees 5502 管理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge 低值易耗攤銷 Article of con sumption 辦公費 Office allowance 差旅 費 Travel Ii ng expense 丄會經費 Labour union expenditure 研究與開發(fā)費 Research and development expense 福利費 Employee benefits/welfare 職丄教育經費

33、Personnel education 待業(yè)保險費 Unemployment insurance 勞動保險費 Labour insurance 醫(yī)療保險費 Medical insurance 會議費 Coferemce 聘請中介機構費 Intermediary organs 咨詢費 Consult fees 訴訟費 Legal cost 業(yè)務招待費 Business entertainment技術轉讓費 Technology transfer fees 礦產資源補償費 Mineral resources compensation fees 精品資料 僅供學習與交潦，如冇侵權請聯系網站刊除謝謝1

34、3 排污費 Pollution discharge fees 房產稅 Housing property tax 車船使用稅 Vehicle and vessel usage license plate tax(WULPT) 土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財務費用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項手續(xù)費 Charge for trouble 各項專門借款費用 Special-borrowing cost 5601 營業(yè)外支出 Nonbusiness ex

35、penditure 捐贈支出 Donation outlay 減值準備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產凈損失 Net loss on disposal of fixed assets 出售無形資產損失 Loss on sales of intangible assets 固定資產盤虧 Fixed assets inventory loss 債務重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Income tax 以前年度損益調整 Prior year i

36、ncome adjustment 現金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金外埠存款 Other monetary assets - cash in other cities 其他貨幣資金銀行本票 Other monetary assets - cashiers check 其他貨幣資金銀行匯票 Other monetary assets - bank draft 其他貨幣資金信用卡 Other monetary assets - credit cards 其他貨幣資金信用證保證金 Other monetary 精品資料 僅供學習與交潦，如冇侵權請聯系網站

37、刊除謝謝14 assets - L/C deposit 其他貨幣資金存出投資款 Other monetary assets - cash for investment 短期投資股票投資 InvestmentsShort termstocks 短期投資債券投資 InvestmentsShort termbonds 短期投資基金投資InvestmentsShort termfunds 短期投資其他投資 Investments Short term - others 短期投資跌價準備 Provision for short-term investment 長期股權投資股票投資 Long term e

38、quity investment - stocks 長期股權投資其他股權投資 Long term equity investment - others 長期債券投資債券投資 Long term securities investemnt bonds 長期債券投資其他債權投資Long term securities investmentothers 長期投資減值準備 Provision for long-term investment 應收票據 Notes receivable 應收股利 Dividends receivable 應收利息 Interest receivable 應收帳款 Tra

39、de debtors 壞帳準備-應收帳款 Provision for doubtful debts - trade debtors 預付帳款 Prepayment 應收補貼款 Allowance receivable 其他應收款 Other debtors 壞帳準備-其他應收款 Provision for doubtful debts - other debtors 其他流動資產 Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異

40、 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進銷差價 Differenee between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準備 Provision for obsolete stocks 待攤費用 Pr

41、epaid expenses 待處理流動資產損益 Unsettled G/L on current assets 精品資料 僅供學習與交潦，如冇侵權請聯系網站刊除謝謝15 待處理固定資產損益 Unsettled G 兒 on fixed assets 委托貸款本金 Consignment loan principle 委托貸款利息 Consignment loan - interest 委托貸款減值準備 Consignment loan - provision 固定資產房屋建筑物 Fixed assets - Buildings 固定資產機器設備 Fixed assets - Plant an

42、d machinery 固定資產電子設備、 器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定資產運輸設備 Fixed assets - Automobiles 累訃折舊 Accumulated depreciation 固定資產減值準備 Impairment of fixed assets 工程物資專用材料 Project material - specific materials 工程物資-專用設備 Project material - specific equipment 丄程物資預付大型設備款 Proj

43、ect material - prepaid for equipment 工程物資為生產準備的工具及器具 Project material - tools and facilities for product! on 在建工程 Construction in progress 在建工程減值準備 Impeirment of construction in progress 固定資產清理 Disposal of fixed assets 無形資產專利權 Intangible assets - patent 無形資產-非專利技術 Intangible assets - industrial prop

44、erty and know-how 無形資產-商標權 Intangible assets - trademark rights 無形資產土地使用權 Intangible assets - land use rights 無形資產商譽 Intangible assets goodwill 無形資產減值準備 Impairment of intangible assets 長期待攤費用 Deferred assets 未確認融資費用 Unrecognized finance fees 其他長期資產 Other long term assets 精品資料 僅供學習與交潦，如冇侵權請聯系網站刊除謝謝16

45、 遞延稅款借項 Deferred assets debits 應付票據 Notes payable 應付帳款 Trade creditors 預收帳款 Adanvances from customers 代銷商品款 Consignmentin payables 其他應交款 Other payable to government 其他應付款 Other creditors 應付股利 Proposed dividends 待轉資產價值 Donated assets 預計負債 Accrued liabilities 應付短期債券 Short-term debentures payable 其他流動負

46、債 Other current liabilities 預提費用 Accrued expenses 應付工資 Payroll payable 應付福利費 Welfare payable 短期借款抵押借款 Bank loansShort term - pledged短期借款信用借款 Bank loans - Short term - credit 短期借款擔保借款 Bank loans - Short term - guaranteed 年內到期長期借款 Long term loans due within one year 年內到期長期應付款 Long term payable due wit

47、hin one year 長期借款 Bank loans - Long term 應付債券債券面值 Bond payable - Par value 應付債券債券溢價 Bond payableExcess 應付債券債券折價 Bond payable - Discount 應付債券應汁利息 Bond payableAccrued interest 長期應付款 Long term payable 專項應付款 Specific payable 其他長期負債 Other long term liabilities 精品資料 僅供學習與交渡.如有侵權請聯系網站制除謝謝17 應交稅金所得稅 Tax pay

48、able - income tax 應交稅金增值稅 Tax payable - VAT 應交稅金營業(yè)稅 Tax payablebusiness tax 應交稅金消費稅 Tax payable - consumable tax 應交稅金其他 Tax payableothers 遞延稅款貸項 Deferred taxation credit 股本 Share capital 已歸還投資 Investment returned 利潤分配其他轉入 Profit appropriation - other transfer In 利潤分配提取法定盈余公積 Profit appropriation - statutory surplus r