會(huì)計(jì)科目翻譯對(duì)照表

1、、資產(chǎn)類 Assets 海歸論壇 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash1002 銀行存款 Cash in bank1009 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 Cashier's cheque'100903 銀行匯票 Bank draft'100904 信用卡 Credit card'100905 信用證保證金 L/C

2、Guarantee deposits '100906 存出投資款 Refundable deposits1101 短期投資 Short-term investments'110101股票Short-term investmentsstock'110102債券Short-term investmentscorporate bonds'110103基金Short-term investmentscorporate funds'110110其他Short-term investmentsother1102 短期投資跌價(jià)準(zhǔn)備 Short-term investm

3、ents falling price reserves應(yīng)收款 Accountreceivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌 匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money1161

4、應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫(kù)存資產(chǎn) Inventories 1201 物資采購(gòu) Supplies purchasing1231 低值易耗品1244 商品進(jìn)銷差 價(jià)1251 委托加工物資1261 委托代銷商品1211 原材料 Raw materials 1221 包裝物 WrappageLow-value consumption goods1232 材料本錢差異 Materials cost variance 1241 自制半成品Semi-Finished goods1243 庫(kù)存商品 Finished goodsDi

5、fferences between purchasing and selling priceWork in process - outsourcedTrust to and sell the goods on a commission basis Commissioned and sell the goods on a commission basis Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費(fèi)用 Deferred and prepai

6、d expenses 長(zhǎng)期投資 Long-term investment1401 長(zhǎng)期股權(quán)投資 Long-term investment on stocks '140101 股票投資 Investment on stocks'140102 其他股權(quán)投資 Other investment on stocks1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds'140201 債券投資 Investment on bonds'140202 其他債權(quán)投資 Other investment on bonds1421 長(zhǎng)期投資減值準(zhǔn)備 Long

7、-term investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 減值準(zhǔn)備 Depreciation reserves1501 固定資產(chǎn) Fixed assets房屋 Building

8、建筑物 Structure機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計(jì)折舊 Accumulated depreciation 1505 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 工程物資 Pr

9、oject goods and 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)備款 Prepayments for equipment'160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process安裝工程 Erection works 在安裝設(shè)備 Erecting e

10、quipment-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 Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無(wú)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)

11、 Goodwill1805 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 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 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)

12、損溢 Wait deal assets loss or income '191101 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income '191102待處理固定資產(chǎn)損溢 Wait deal fixedassets loss or income 海歸論壇 二、負(fù)債類 Liability 海歸論壇 短期負(fù)債 Current liability 2101 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 acc

13、eptance2121 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(fèi) Accrued welfarism2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable'217101 應(yīng)交增值稅 value added tax payable '21710101 進(jìn)項(xiàng)稅額 Withholdings on VA T '21710102 已交稅金 Paying

14、 tax'21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover '21710104 減免稅款 Tax deduction'21710105 銷項(xiàng)稅額 Substituted money on VAT '21710106 出口退稅 Tax reimbursement for export'21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on V AT'21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax '217101

15、09 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover'217102 應(yīng)交營(yíng)業(yè) Business tax payable '21710110 未交增值稅 Unpaid VAT'217103 應(yīng)交消費(fèi) 稅'217104 應(yīng)交資源Consumption tax payable Resources tax payable Income tax payable '217106應(yīng)交土地增值稅Increment tax on land value payable '217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and

16、 building cities payable'217108 應(yīng)交房產(chǎn)稅 Housing property tax payable'217109 應(yīng)交土地使用稅 Tenure tax payable '217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax VVULPT payable'217111 應(yīng)交個(gè)人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other p

17、ayables2191 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value 2211 預(yù)計(jì)負(fù)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 year2321 長(zhǎng)期應(yīng)付款

18、 一年內(nèi)到期的長(zhǎng)期應(yīng)付 一年后到期的長(zhǎng)期應(yīng)付 payable 一年內(nèi)到期的專項(xiàng)應(yīng)付 應(yīng)付 Long-termLong-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay Long-term account payable due within one year Long-term account payable over one year 2331專項(xiàng)應(yīng)付款 SpecialLong-term special payable due within one year special payable over one year 23

19、41一年后到期的專項(xiàng)遞延稅款 Deferral taxes 海歸論壇 '231101債券面2311 應(yīng)付債券 Bonds payable值Face value, Par value'231102債券溢Premium on bonds Discounton bonds'231104應(yīng)計(jì)利Accrued interest、所有者權(quán)益類 OWNERS' EQUITY 海歸論壇 資本 Capita3101 實(shí)收資本 ( 或股本 ) Paid-up capital (or stock )實(shí)收資本 Paicl-up capital實(shí)收股本 Paid-up stock3103

20、 已歸還投資 Investment Returned 公積3111 資本公積 Capital reserve'311101 資本 (或股本 )溢價(jià) Cpital ( or Stock ) premium'311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive 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'311106 外幣資本折算差額 Foreign currency capital&

21、#39;311107 其他資本公積 Other capital reserve3121 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(chǔ)藏基金 Reserve fund'312105 企業(yè)開展基金 Enterprise expension fund'312106 利潤(rùn)歸還投資 Profits capitalizad on retur

22、n of investment 利潤(rùn) Profits3131 本年利潤(rùn) Current year profits3141 利潤(rùn)分配 Profit distribution'314101 其他轉(zhuǎn)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(chǔ)藏基金 Withdrawal reserve fund'314105 提取企業(yè)開展基金 Withdrawal res

23、erve for business expansion'314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers' bonus and welfare fund'314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment'314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable'314109 提取任意盈余公積 Withdrawal other common accumulation fund'314110 應(yīng)付普通

24、股股利 Common Stock dividends payable'314111 轉(zhuǎn)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(rùn) Undistributed profit 海歸論壇 四、本錢類 Cost 海歸論壇 4101 生產(chǎn)本錢 Cost of manufacture'410101 根本生產(chǎn)本錢 Base cost of manufacture'410102 輔助生產(chǎn)本錢 Auxiliary cost of manufacture4105 制造費(fèi)用

25、 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 traveling通訊費(fèi) Correspondence 費(fèi) Correspondence 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and dues租賃費(fèi) Rent管理費(fèi) Ma

26、intenance車輛維護(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、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance 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

27、 on seasonality cessation 4107 勞務(wù)本錢 Service costs 海歸論壇 五、損益類 Profit and loss 海歸論壇 收入 Income 業(yè)務(wù)收入 OPERATING INCOME 5101 主營(yíng)業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 效勞收入 Service revenue5102 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 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

28、 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Withdrawal of entrust loansLong-term investment income 計(jì)提的委托貸款減值準(zhǔn)備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 r

29、evenue 5301 營(yíng)業(yè)外收入 NON-OPERA TING 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 intangible 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 charges 5401 主營(yíng)業(yè)務(wù) 本錢 Opera

30、ting costs 產(chǎn)品銷售本錢 Cost of goods sold效勞本錢 Cost of service 5402 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 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 value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料本錢 Other cost of material sa

31、le 其他勞務(wù)本錢 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 Expenses 5501 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷手續(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 5502 管理費(fèi)用 Adminisstrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair charge 低值易耗攤銷 Article of consumption 辦公費(fèi)