會(huì)計(jì)科目翻譯對(duì)照表

1、一、資產(chǎn)類 Assets (海歸論壇 )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 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 investments - stock'110102 債券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投資跌價(jià)準(zhǔn)備

3、 Short-term investments falling price reserves應(yīng)收款 Account 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 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Advanc

4、e 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 自制半成品 Semi-Finished goods1243 庫(kù)存商品 Finished goods1244 商品進(jìn)銷(xiāo)差價(jià) Differences b

5、etween purchasing and selling price1251 委托加工物資 Work in process - outsourced1261 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis1271 受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis1281 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 s

6、tages1301 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 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 inves

7、tment 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 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves1431 委托貸款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 減值準(zhǔn)備 Depreciation reserves150

8、1 固定資產(chǎn) Fixed assets房屋 Building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 implement1502 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 depreciatio

9、n reserves1601 工程物資 Project 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 fabricate1603 在建工程 Construction-in-process安裝工程 Erection work

10、s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 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)

11、 Tenure商譽(yù) 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 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

12、待處理財(cái)產(chǎn)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 fixed assets loss or income (海歸論壇 )二、負(fù)債類 Liability (海歸論壇 )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

13、 acceptance2121 應(yīng)付賬款 Account payable2131 預(yù)收賬款 Deposit received2141 代銷(xiāo)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 payable2171 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 VAT'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(xiāo)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 VAT'21710108 出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax'21710109 轉(zhuǎn)

15、出多交增值稅 Overpaid VAT changeover'21710110 未交增值稅 Unpaid VAT'217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable'217103 應(yīng)交消費(fèi)稅 Consumption tax payable'217104 應(yīng)交資源稅 Resources tax payable'217105 應(yīng)交所得稅 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 m

16、aintaining and 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(chē)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 payable2176 其他應(yīng)交款 Other fund in conformity with paying2181 其

17、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)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

18、 應(yīng)付債券 Bonds payable'231101 債券面值 Face value, Par value'231102 債券溢價(jià) Premium on bonds'231103 債券折價(jià) Discount on bonds'231104 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 Accrued 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 Lo

19、ng-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 within 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 (海歸論壇 )三、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 c

20、apital實(shí)收股本 Paid-up stock3103 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 For

21、eign currency capital'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)備基金 Reserve fund'312105 企業(yè)發(fā)展基金 Enterprise expension fund'312106 利潤(rùn)歸還投資 Profit

22、s capitalizad on return 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)備基金 Withdrawal reserve fund'314105 提取

23、企業(yè)發(fā)展基金 Withdrawal reserve 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

24、 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 Stock dividends change to assets(or stock)'314115 未分配利潤(rùn) Undistributed profit (海歸論壇 )四、成本類 Cost (海歸論壇 )4101 生產(chǎn)成本 Cost of manufacture'410101 基本生產(chǎn)成本 Base cost of manufacture'410102 輔助生產(chǎn)成本 Auxiliary cos

25、t 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 traveling通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes an

26、d 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)、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

27、工損失 Loss on seasonality cessation4107 勞務(wù)成本 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 INCOME5101 主營(yíng)業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷(xiāo)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(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

28、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 investment 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 re

29、venue5301 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 intangible assets固定資產(chǎn)盤(pán)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(yíng)業(yè)務(wù)成本 Operating costs產(chǎn)品銷(xiāo)售成本

30、 Cost of goods sold服務(wù)成本 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 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)支出 Other business expense銷(xiāo)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(fèi) Other tax and associate charge費(fèi)用 Expenses5501 營(yíng)業(yè)費(fèi)用 Operating expenses代銷(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 fees5502 管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charge低值易