ACCT中英文對照

1、一、資產(chǎn)類 Assets 流動資產(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 外埠存款 Other city Cash in bank100902 銀行本票 Cashiers cheque100903 銀行匯票 Bank draft100904 信用卡 Credit card100905 信用證保證金 L/C Guarantee deposits100906 存出投資款 Refunda

2、ble deposits1101 短期投資 Short-term investments110101 股票 Short-term investments - stock110102 債券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投資跌價準(zhǔn)備 Short-term investments falling price reserves應(yīng)收款 Account recei

3、vable1111 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 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Advance money1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivabl

4、e庫存資產(chǎn) Inventories1201 物資采購 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 自制半成品 Semi-Finished goods1243 庫存商品 Finished goods1244 商品進(jìn)銷差價 Differences between purchasing and selling price1251 委托加工物資 Work in process

5、- outsourced1261 委托代銷商品 Trust to and sell the goods on a commission basis1271 受托代銷商品 Commissioned and sell the goods on a commission basis1281 存貨跌價準(zhǔn)備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stages1301 待攤費用 Deferred and prepaid expenses長期投資 Long-term inve

6、stment1401 長期股權(quán)投資 Long-term investment on stocks140101 股票投資 Investment on stocks140102 其他股權(quán)投資 Other investment on stocks1402 長期債權(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 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Sto

7、ck rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves1431 委托貸款 Entrust loans143101 本金 Principal143102 利息 Interest143103 減值準(zhǔn)備 Depreciation reserves1501 固定資產(chǎn) Fixed assets房屋 Building建筑物 Structure機(jī)器設(shè)備 Machinery equipment運輸設(shè)備 Transportation facilities工具器具 I

8、nstruments and implement1502 累計折舊 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 reserves1601 工程物資 Project goods and material160101 專用材料 Special-purpose material160102 專用設(shè)備 Special-p

9、urpose equipment160103 預(yù)付大型設(shè)備款 Prepayments for equipment160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement 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 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準(zhǔn)備 Construc

10、tion-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無形資產(chǎn) Intangible assets專利權(quán) Patents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) Goodwill1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 t

11、rademark rights depreciation reserves1815 未確認(rèn)融資費用 Unacknowledged financial charges待處理財產(chǎn)損溢 Wait deal assets loss or income1901 長期待攤費用 Long-term deferred and prepaid expenses1911 待處理財產(chǎn)損溢 Wait deal assets loss or income191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income191102待處理固定資產(chǎn)損溢 Wait deal

12、fixed assets loss or income二、負(fù)債類 Liability短期負(fù)債 Current liability2101 短期借款 Short-term borrowing2111 應(yīng)付票據(jù) Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance2121 應(yīng)付賬款 Account payable2131 預(yù)收賬款 Deposit received2141 代銷商品款 Proxy sale goods revenue2151 應(yīng)付工資 Accrued wages2153 應(yīng)付福利費 Accrued welfarism2

13、161 應(yīng)付股利 Dividends payable2171 應(yīng)交稅金 Tax payable217101 應(yīng)交增值稅 value added tax payable21710101 進(jìn)項稅額 Withholdings on VAT21710102 已交稅金 Paying tax21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover21710104 減免稅款 Tax deduction21710105 銷項稅額 Substituted money on VAT21710106 出口退稅 Tax reimbursement for export21710107 進(jìn)項稅額轉(zhuǎn)出

14、 Changeover withnoldings on VAT21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover21710110 未交增值稅 Unpaid VAT217102 應(yīng)交營業(yè)稅 Business tax payable217103 應(yīng)交消費稅 Consumption tax payable217104 應(yīng)交資源稅 Resources tax payable217105 應(yīng)交所得稅 Income tax payable217106 應(yīng)交土

15、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 cities payable217108 應(yīng)交房產(chǎn)稅 Housing property tax payable217109 應(yīng)交土地使用稅 Tenure tax payable217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable217111 應(yīng)交個人所得稅 Personal income tax payable2176 其他

16、應(yīng)交款 Other fund in conformity with paying2181 其他應(yīng)付款 Other payables2191 預(yù)提費用 Drawing expense in advance其他負(fù)債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value2211 預(yù)計負(fù)債 Anticipation liabilities長期負(fù)債 Long-term Liabilities2301 長期借款 Long-term loans一年內(nèi)到期的長期借款 Long-term loans due within one year一年

17、后到期的長期借款 Long-term loans due over one year2311 應(yīng)付債券 Bonds payable231101 債券面值 Face value, Par value231102 債券溢價 Premium on bonds231103 債券折價 Discount on bonds231104 應(yīng)計利息 Accrued interest2321 長期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Long-term account payable due wi

18、thin one year一年后到期的長期應(yīng)付 Long-term account payable over one year2331 專項應(yīng)付款 Special payable一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year一年后到期的專項應(yīng)付 Long-term special payable over one year2341 遞延稅款 Deferral taxes三、所有者權(quán)益類 OWNERS EQUITY資本 Capital3101 實收資本(或股本) Paid-up capital(or stock)實收資本 Paic

19、l-up capital實收股本 Paid-up stock3103 已歸還投資 Investment Returned公積3111 資本公積 Capital reserve311101 資本(或股本)溢價 Cpital(or Stock) premium311102 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves311105 撥款轉(zhuǎn)入 Allocate sums changeover in311106 外幣資本折算差額 Foreign currency capit

20、al311107 其他資本公積 Other capital reserve3121 盈余公積 Surplus reserves312101 法定盈余公積 Legal surplus312102 任意盈余公積 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 儲備基金 Reserve fund312105 企業(yè)發(fā)展基金 Enterprise expension fund312106 利潤歸還投資 Profits capitalizad on return of investment利潤 Profits3131 本年

21、利潤 Current year profits3141 利潤分配 Profit distribution314101 其他轉(zhuǎn)入 Other chengeover in314102 提取法定盈余公積 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取儲備基金 Withdrawal reserve fund314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion314106 提取職工獎勵及福利基金 Withdrawal s

22、taff and workers bonus and welfare fund314107 利潤歸還投資 Profits capitalizad on return of investment314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable314109 提取任意盈余公積 Withdrawal other common accumulation fund314110 應(yīng)付普通股股利 Common Stock dividends payable314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change t

23、o assets(or stock)314115 未分配利潤 Undistributed profit四、成本類 Cost4101 生產(chǎn)成本 Cost of manufacture410101 基本生產(chǎn)成本 Base cost of manufacture410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 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(bǔ)貼 Bonus外保勞務(wù)費 Outsourcing f

24、ee福利費 Employee benefits/welfare會議費 Coferemce加班餐費 Special duties市內(nèi)交通費 Business traveling通訊費 Correspondence電話費 Correspondence水電取暖費 Water and Steam稅費 Taxes and dues租賃費 Rent管理費 Maintenance車輛維護(hù)費 Vehicles maintenance油料費 Vehicles maintenance培訓(xùn)費 Education and training接待費 Entertainment圖書、印刷費 Books and printi

25、ng運費 Transpotation保險費 Insurance premium支付手續(xù)費 Commission雜費 Sundry charges折舊費 Depreciation expense機(jī)物料消耗 Article of consumption勞動保護(hù)費 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 Profit and loss收入 Income業(yè)務(wù)收入 OPERATING INCOME5101 主營業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷

26、售收入 Sales revenue服務(wù)收入 Service revenue5102 其他業(yè)務(wù)收入 Other operating revenue材料銷售 Sales materials代購代售包裝物出租 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長期投資收益 Long-term investment income

27、計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves5203 補(bǔ)貼收入 Subsidize revenue國家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue5301 營業(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出售無形資產(chǎn)收益 Income on sales of int

28、angible assets固定資產(chǎn)盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務(wù)支出 Revenue charges5401 主營業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務(wù)成本 Cost of service5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge營業(yè)稅 Sales tax消費稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities資源稅

29、Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)稅金及附加費 Other tax and associate charge費用 Expenses5501 營業(yè)費用 Operating expenses代銷手續(xù)費 Consignment commission charge運雜費 Transpotation保險費 Insurance premium展覽費

30、 Exhibition fees廣告費 Advertising fees5502 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 consumption辦公費 Office allowance差旅費 Travelling expense工會經(jīng)費 Labour union expenditure研究與開發(fā)費 Research and development expense福利費 Employee benefits/welfare職工教育經(jīng)費 Personnel education

31、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(jī)構(gòu)費 Intermediary organs咨詢費 Consult fees訴訟費 Legal cost業(yè)務(wù)招待費 Business entertainment技術(shù)轉(zhuǎn)讓費 Technology transfer fees礦產(chǎn)資源補(bǔ)償費 Mineral resources compensation fees排污費 Pollution discharge fees房產(chǎn)稅 Housing property tax車船使用

32、稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax5503 財務(wù)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 cost5601 營業(yè)外支出 Nonbusiness expenditure捐贈支出 Donation outlay減值準(zhǔn)備金 Depreciation reserves非常損失 Extrao

33、rdinary loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets出售無形資產(chǎn)損失 Loss on sales of intangible assets固定資產(chǎn)盤虧 Fixed assets inventory loss債務(wù)重組損失 Loss on arrangement罰款支出 Amercement outlay5701 所得稅 Income tax以前年度損益調(diào)整 Prior year income adjustment現(xiàn)金Cash in hand銀行存款 Cash in bank其他貨幣資金-外埠存款Other monetary asse

34、ts - 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 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 Investments - Sho

35、rt term - stocks短期投資-債券投資 Investments - Short term - bonds短期投資-基金投資 Investments - Short term - funds短期投資-其他投資 Investments - Short term - others短期投資跌價準(zhǔn)備 Provision for short-term investment長期股權(quán)投資-股票投資 Long term equity investment - stocks長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others長期債券投資-債券投資 Lon

36、g term securities investemnt - bonds長期債券投資-其他債權(quán)投資 Long term securities investment - others長期投資減值準(zhǔn)備 Provision for long-term investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividends receivable應(yīng)收利息 Interest receivable應(yīng)收帳款 Trade debtors壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors預(yù)付帳款 Prepayment應(yīng)收補(bǔ)貼款 All

37、owance receivable其他應(yīng)收款 Other debtors壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors其他流動資產(chǎn) 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 Material cost difference自制半成品 Self-manufactured goods庫存商品 Finished goods商品進(jìn)銷差價 Difference between

38、 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(zhǔn)備 Provision for obsolete stocks待攤費用 Prepaid expenses待處理流動資產(chǎn)損益 Unsettled G/L on current assets待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets委托貸款-本金 Consignme

39、nt loan - principle委托貸款-利息 Consignment loan - interest委托貸款-減值準(zhǔn)備 Consignment loan - provision固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures固定資產(chǎn)-運輸設(shè)備 Fixed assets - Automobiles累計折舊 Accumulated d

40、epreciation固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets工程物資-專用材料 Project material - specific materials工程物資-專用設(shè)備 Project material - specific equipment工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程減值準(zhǔn)

41、備 Impairment of construction in progress固定資產(chǎn)清理 Disposal of fixed assets無形資產(chǎn)-專利權(quán) Intangible assets - patent無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights無形資產(chǎn)-商譽(yù) Intangible assets - goodwill無形資產(chǎn)

42、減值準(zhǔn)備 Impairment of intangible assets長期待攤費用 Deferred assets未確認(rèn)融資費用 Unrecognized finance fees其他長期資產(chǎn) Other long term assets遞延稅款借項 Deferred assets debits應(yīng)付票據(jù) Notes payable應(yīng)付帳款 Trade creditors預(yù)收帳款 Adanvances from customers代銷商品款 Consignment-in payables其他應(yīng)交款 Other payable to government其他應(yīng)付款 Other creditors

43、應(yīng)付股利 Proposed dividends待轉(zhuǎn)資產(chǎn)價值 Donated assets預(yù)計負(fù)債 Accrued liabilities應(yīng)付短期債券 Short-term debentures payable其他流動負(fù)債 Other current liabilities預(yù)提費用 Accrued expenses應(yīng)付工資 Payroll payable應(yīng)付福利費 Welfare payable短期借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-擔(dān)保借款 Bank lo

44、ans - Short term - guaranteed一年內(nèi)到期長期借款 Long term loans due within one year一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year長期借款 Bank loans - Long term應(yīng)付債券-債券面值 Bond payable - Par value應(yīng)付債券-債券溢價 Bond payable - Excess應(yīng)付債券-債券折價 Bond payable - Discount應(yīng)付債券-應(yīng)計利息 Bond payable - Accrued interest長期應(yīng)付款 Long t

45、erm payable專項應(yīng)付款 Specific payable其他長期負(fù)債 Other long term liabilities應(yīng)交稅金-所得稅 Tax payable - income tax應(yīng)交稅金-增值稅 Tax payable - VAT應(yīng)交稅金-營業(yè)稅 Tax payable - business tax應(yīng)交稅金-消費稅 Tax payable - consumable tax應(yīng)交稅金-其他 Tax payable - others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(zhuǎn)入 Profit appropriation - other transfer in利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve利潤分配-提取法定公益金 Profit appropriation - sta