會計科目中英文對照表(含明細科目)

1、、資產(chǎn)類Assets流動資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款Cashinbank1009其他貨幣資金Othercashandcashequivalents'100901外埠存款OthercityCashinbank'100902銀行本票Cashier'scheque'100903銀行匯票Bankdraft'100904信用卡Creditcard'100905信用證保證金L/CGuaranteedeposits'100906存出投資款Refundabledep

2、osits1101短期投資Short-terminvestments'110101股票Short-terminvestments-stock'110102債券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投資跌價準備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable1111應(yīng)收票據(jù)Noterec

3、eivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應(yīng)收股利Dividendreceivable1122應(yīng)收利息Interestreceivable1131應(yīng)收賬款A(yù)ccountreceivable1133其他應(yīng)收款Othernotesreceivable1141壞賬準備Baddebtreserves1151預(yù)付賬款A(yù)dvancemoney1161應(yīng)收補貼款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories1201物資采購Suppliespurchasing1211原材料Rawmat

4、erials1221包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料本錢差異Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫存商品Finishedgoods1244商品進銷差價1251委托加工物資1261委托代銷商品1271受托代銷商品1281存貨跌價準備DifferencesbetweenpurchasingandsellingpriceWorkinprocess-outsourcedTrusttoandsellthegoodsonacommissionbasisCommissio

5、nedandsellthegoodsonacommissionbasisInventoryfallingpricereserves1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages1301待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment1401長期股權(quán)投資Long-terminvestmentonstocks'140101股票投資Investmentonstocks'140102其他股權(quán)投資Otherinvestmentonstocks1402長期債權(quán)投資Long-ter

6、minvestmentonbonds'140201債券投資Investmentonbonds'140202其他債權(quán)投資Otherinvestmentonbonds1421長期投資減值準備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準備Bcreditor'srightsinvestmentdepreciationreserves1431委托貸款Entrustloans'143101本金Principal'1431

7、02利息Interest'143103減值準備Depreciationreserves1501固定資產(chǎn)Fixedassets房屋Building建筑物Structure機器設(shè)備Machineryequipment運輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement1502累計折舊Accumulateddepreciation1505固定資產(chǎn)減值準備Fixedassetsdepreciationreserves房屋、建筑物減值準備Building/structuredepreciationreserves機器設(shè)備減值準備Machi

8、neryequipmentdepreciationreserves1601工程物資Projectgoodsandmaterial'160101專用材料Special-purposematerial'160102專用設(shè)備Special-purposeequipment'160103預(yù)付大型設(shè)備款Prepaymentsforequipment'160104為生產(chǎn)準備的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安裝工程Erectionworks在安

9、裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程減值準備Construction-in-processdepreciationreserves1701固定資產(chǎn)清理Liquidationoffixedassets1801無形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽Goodwill1805無形資產(chǎn)減值準備I

10、ntangibleAssetsdepreciationreserves專利權(quán)減值準備Patentrightsdepreciationreserves商標權(quán)減值準備trademarkrightsdepreciationreserves1815未確認融資費用Unacknowledgedfinancialcharges待處理財產(chǎn)損溢Waitdealassetslossorincome1901長期待攤費用Long-termdeferredandprepaidexpenses1911待處理財產(chǎn)損溢Waitdealassetslossorincome'191101待處理流動資產(chǎn)損溢Waitdeal

11、intangibleassetslossorincome'191102彳寺處理固定資產(chǎn)損溢WaitdealfixedassetslossorincomeLiability短期負債Currentliability2101短期借款Short-termborrowing2111應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance2121應(yīng)付賬款A(yù)ccountpayable2131預(yù)收賬款Depositreceived2141代銷商品款Proxysalegoodsrevenue2151應(yīng)付工資Accruedwages2153應(yīng)付福利

12、費Accruedwelfarism2161應(yīng)付股利Dividendspayable2171應(yīng)交稅金Taxpayable'217101應(yīng)交增值稅valueaddedtaxpayable'21710101進項稅額WithholdingsonVAT'21710102已交稅金Payingtax'21710103轉(zhuǎn)出未交增值稅UnpaidVATchangeover'21710104減免稅款Taxdeduction'21710105銷項稅額SubstitutedmoneyonVAT'21710106出口退稅Taxreimbursementforexp

13、ort'21710107進項稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT'21710108出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax'21710109轉(zhuǎn)出多交增值稅OverpaidVATchangeover'217102應(yīng)交營業(yè)稅'217103應(yīng)交消費稅'217104應(yīng)交資源稅217105應(yīng)交所得稅'21710110未交增值稅UnpaidVATBusinesstaxpayableConsumptiontaxpayableResourcestaxpayableIncometa

14、xpayable'217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable'217107應(yīng)交城市維護建設(shè)稅Taxformaintainingandbuildingcitiespayable217108應(yīng)交房產(chǎn)稅Housingpropertytaxpayable217109應(yīng)交土地使用稅Tenuretaxpayable217110應(yīng)交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable,217111應(yīng)交個人所得稅Personalincometaxpayable2176其他應(yīng)交款Otherfu

15、ndinconformitywithpaying2181其他應(yīng)付款Otherpayables2191預(yù)提費用Drawingexpenseinadvance其他負債Otherliabilities2201待轉(zhuǎn)資產(chǎn)價值Pendingchangeroverassetsvalue2211預(yù)計負債Anticipationliabilities長期負債Long-termLiabilities2301長期借款Long-termloans年內(nèi)至U期的長期借款Long-termloansduewithinoneyear年后至U期的長期借款Long-termloansdueoveroneyear2311應(yīng)付債券B

16、ondspayable,231101債券面值,231102債券溢價1231103債券折價Facevalue,ParvaluePremiumonbondsDiscountonbonds1231104應(yīng)計利息Accruedinterest2321長期應(yīng)彳t款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay年內(nèi)至U期的長期應(yīng)付Long-termaccountpayableduewithinoneyear年后至U期的長期應(yīng)付Long-termaccountpayableoveroneyear2331專項應(yīng)付款Specialpayable

17、年內(nèi)至U期的專項應(yīng)付Long-termspecialpayableduewithinoneyear年后至U期的專項應(yīng)付Long-termspecialpayableoveroneyear2341遞延稅款Deferraltaxes三、所有者權(quán)益類OWNERS'EQUITY資本Capita3101實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock3103已歸還投資InvestmentReturned公積3111資本公積Capitalreserve,311101資本(或股本)溢彳Cpital(orStock)

18、premium,311102接受捐贈非現(xiàn)金資產(chǎn)準備Receivenon-cashdonatereserve,311103股權(quán)投資準備Stockrightinvestmentreserves1311105撥款車入Allocatesumschangeoverin311106外幣資本折算差額Foreigncurrencycapital1311107其他資本公積Othercapitalreserve3121盈余公積Surplusreserves1312101法定盈余公積Legalsurplus1312102任意盈余公積Freesurplusreserves1312103法定公益金Legalpublic

19、welfarefund,312104儲藏基金Reservefund,312105企業(yè)開展基金Enterpriseexpensionfund,312106利潤歸還投資Profitscapitalizedonreturnofinvestment利潤Profits3131本年利潤Currentyearprofits3141利潤分配Profitdistribution,314101其他轉(zhuǎn)入Otherchengeoverin,314102提取法定盈余公積Withdrawallegalsurplus,314103提取法定公益金Withdrawallegalpublicwelfarefunds,314104

20、提取儲藏基金Withdrawalreservefund,314105提取企業(yè)開展基金Withdrawalreserveforbusinessexpansion,314106提取職工獎勵及福利基金Withdrawalstaffandworkers1bonusandwelfarefund,314107利潤歸還投資Profitscapitalizadonreturnofinvestment,314108應(yīng)付優(yōu)先股股利PreferredStockdividendspayable,314109提取任意盈余公積Withdrawalothercommonaccumulationfund,314110應(yīng)付普通

21、股股利CommonStockdividendspayable314111轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock),314115未分配利潤Undistributedprofit四、本錢類Cost4101生產(chǎn)本錢Costofmanufacture,410101根本生產(chǎn)本錢Basecostofmanufacture,410102輔助生產(chǎn)本錢Auxiliarycostofmanufacture4105制造費用Manufacturingoverhead材料費Materials治理人員工資ExecutiveSalaries獎金Wa

22、ges退職金Retirementallowance補貼Bonus外保勞務(wù)費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內(nèi)交通費Businesstraveling通訊費Correspondence費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent治理費Maintenance車輛維護費Vehiclesmaintenance油料費Vehiclesmaintenance培訓(xùn)I費Educationandtraining接待費Entertainment

23、圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續(xù)費Commission雜費Sundrycharges折舊費Depreciationexpense機物料消耗Articleofconsumption勞動保護費Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation4107勞務(wù)本錢Servicecosts五、損益類Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME5101主營業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrev

24、enue效勞收入Servicerevenue5102其他業(yè)務(wù)收入Otheroperatingrevenue材料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所彳#稅Reimbursementofincometax其他收入Otherrevenue5201投資收益Investmentincome短期投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計提的委托貸款減值準備Withdrawalofentrustloansreserve

25、s5203補貼收入Subsidizerevenue國家扶持補貝占收入Subsidizerevenuefromcountry其他補貼收入Othersubsidizerevenue5301營業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outla

26、y業(yè)務(wù)支出Revenuecharges5401主營業(yè)務(wù)本錢Operatingcosts產(chǎn)品銷售本錢Costofgoodssold效勞本錢Costofservice5402主營業(yè)務(wù)稅金及附加Taxandassociatecharge營業(yè)稅Salestax消費稅Consumptiontax城市維護建設(shè)稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其他業(yè)務(wù)支出Otherbusinessexpense銷售其他材料本錢Othercostofmaterialsale其他勞務(wù)本錢Otherc

27、ostofservice其他業(yè)務(wù)稅金及附加費Othertaxandassociatecharge費用Expenses5501營業(yè)費用Operatingexpenses代銷手續(xù)費Consignmentcommissioncharge運雜費Transpotation保險費Insurancepremium展覽費Exhibitionfees廣告費Advertisingfees5502治理費用Adminisstrativeexpenses職工工資StaffSalaries修理費Repaircharge彳氐值易耗攤銷Articleofconsumption辦公費Officeallowance差旅費Travellingexpense工會經(jīng)費L