會計科目中英文對照表(含明細科目)

一、資產類流動資產Current貨幣資金equivalents現(xiàn)金銀行存款Cashinbank1009其他貨幣資cashequivalents外存款cityCashin銀本票銀匯票Bankdraft信卡Credit信證保證金L/CGuarantee存投資款1101短投資Short-term股票Short-term-債券Short-term-corporate基金Short-term-corporate其他Short-term-1102短投資跌價備fallingpricereserves應收款Account1111應收票receivable銀行承兌匯商業(yè)承兌匯應收股利Dividend應收利息Interestreceivable1131應賬款Account1133其應收款receivable1141壞準備reserves1151預賬款money1161應補貼款deficitsubsidiesofreceivable庫存資產Inventories1201物資采購Supplies1211原料materials1221包裝物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差Materials1241自制半成品庫存商品goods商品進銷差Differencesandsellingprice1251委托加工物inprocess-1261委托代銷商Trustsellthegoodscommissionbasis1271受托代銷商andsellthegoodscommissionbasis1281存貨跌價準fallingprice1291分期收款發(fā)商品Collectmoneyandsendoutthegoodsbystages1301待攤費用Deferred長期投資investment1401長期股權投股投資Investment其股權投資investmentstocks1402長期債權投債投資Investment其債權投資investment1421長期投資減準備Long-termdepreciation股權投資減準備Stockrights債權投資減準備rightsdepreciation1431委托貸款loans本Principal利Interest減準備Depreciationreserves1501固定資產Fixed房屋建筑物Structure機器設備equipment運輸設備facilities工具器具1502累計折舊Accumulated1505固定資產減準備assetsdepreciation房屋、建筑減值準備reserves機器設備減準備Machinery1601工程物資Projectgoods專材料專設備預大型設備款forequipment為產準備的工及器具andforfabricate1603在建工程安裝工程works在安裝設備技術改造工Technicalinnovationproject大修理工程overhaulproject1605在建工程減準備Construction-in-processdepreciationreserves1701固定資產清Liquidationoffixed1801無形資產專利權Patents非專利技術商標權Trade著作權Copyrights土地使用權Tenure商譽Goodwill1805無形資產減準備Assets專利權減值備商標權減值備1815未確認融資用charges待處理財產溢assetslossincome1901長期待攤費deferredprepaidexpenses1911待理財產損Waitdealassetslossincome待理流動資產損溢Waitintangiblelossincome待理固定資產損溢Waitassetslossincome二、負債類短期負債Currentliability2101短期借款borrowing2111應付據(jù)Notespayable銀行承兌匯商業(yè)承兌匯2121應付賬款Account2131預收賬款received2141代銷商品款Proxyrevenue2151應付工資Accrued2153應付福利費2161應付股利Dividendspayable2171應交稅金應增值稅addedtaxpayable'21710101進項稅額onVAT'21710102已交稅金tax'21710103轉出未交值稅UnpaidVATchangeover'21710104減免稅款Taxdeduction'21710105銷項稅額VAT'21710106出口退稅Taxreimbursementfor'21710107進項稅額出withnoldingsonVAT'21710108出口抵減銷產品應稅額domestic'21710109轉出多交值稅VAT'21710110未交增值稅UnpaidVAT應營業(yè)稅Business應消費稅Consumptiontax應資源稅應所得稅Incometaxpayable應土地增值稅Incrementonlandvaluepayable應城市維護建稅Taxformaintainingandbuilding應房產稅propertytaxpayable應土地使用稅Tenure應交船使用稅andusageplatetax(VVULPT)應交個所得稅taxpayable2176其他應交款Otherfundinconformitywith2181其他應付款Otherpayables2191預提費用Drawingexpensein其他負債Other2201待轉資產價Pendingchangeroverassets2211預負債長期負債Liabilities2301長期借款Long-term一年內到期長期借款Long-termloansduewithinyear一年后到期長期借款Long-termloansdueoveroneyear2311應債券債券值value,債券價Premiumon債券價Discount應計息2321長期應付款Long-termaccountpayable應付融資租款Accruedfinancial一年內到期長期應付Long-termaccountpayablewithin一年后到期長期應付Long-termaccountpayableoverone2331專項應付款一年內到期專項應付Long-termspecialpayablewithin一年后到期專項應付Long-termspecialpayableoneyear2341遞延稅款taxes三、所有者益類EQUITY資本3101實收資本或股本)Paid-up實收資本Paicl-up實收股本3103已歸還投資Investment公積3111資本積資本或股本)溢價Cpital(orStock)premium接受捐非現(xiàn)金資產備Receive股權投準備Stock撥款轉Allocatesumsin外幣資折算差額capital其他資公積Othercapitalreserve3121盈余公積法盈余公積Legal任盈余公積Freereserves法公益金welfare儲基金fund企發(fā)展基金expension利歸還投資capitalizadon利潤Profits3131本年利潤3141利潤分配Profitdistribution其轉入chengeoverin提法定盈余公Withdrawallegal提法定公益金Withdrawalpublicwelfare提儲備基金reservefund提企業(yè)發(fā)展基Withdrawalforexpansion提職工獎勵及利基金staffbonuswelfare利歸還投資capitalizadon應優(yōu)先股股利dividends提任意盈余公Withdrawalaccumulationfund應付通股股利Common轉作資(或股本)的普通股股CommonStockchangeassets(or未分利潤profit四、成本類Cost4101生產成本Costofmanufacture基生產成本Basecostofmanufacture輔生產成本costofmanufacture4105制造費用overhead材料費Materials管理人員工ExecutiveSalaries獎金Wages退職金Retirementallowance補貼Bonus外保勞務費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費duties市內交通費traveling通訊費Correspondence電話費Correspondence水電取暖費andSteam稅費Taxesanddues租賃費Rent管理費車輛維護費Vehicles油料費Vehiclesmaintenance培訓費Educationtraining接待費圖書、印刷運費Transpotation保險費Insurance支付手續(xù)費雜費折舊費expense機物料消耗Articleof勞動保護費Laborprotection季節(jié)性停工失cessation4107勞務成本五、損益類Profitand收入業(yè)務收入OPERATINGINCOME5101主營業(yè)務收operating產品銷售收服務收入revenue5102其他業(yè)務收材料銷售materials代購代售包裝物出租Wrappage出讓資產使權收入Remiserightofrevenue返還所得稅ofincome其他收入Other5201投資收益income短期投資收長期投資收investmentincome計提的委托款減值準Withdrawalofloansreserves5203補貼收入revenue國家扶持補收入from其他補貼收revenue5301營業(yè)外收入NON-OPERATINGINCOME非貨幣性交收益Non-cash現(xiàn)金溢余處置固定資凈收益incomeonoffixed出售無形資收益salesofintangibleassets固定資產盤Fixedprofit罰款凈收入amercementincome支出Outlay業(yè)務支出Revenuecharges5401主營業(yè)務成Operating產品銷售成of服務成本of5402主營業(yè)務稅及附加associatecharge營業(yè)稅Salestax消費稅Consumptiontax城市維護建稅Taxformaintainingandbuildingcities資源稅土地增值稅taxlandvalue5405其他業(yè)務支銷售其他材成本Othercostofmaterialsale其他勞務成costof其他業(yè)務稅及附加費Otherassociatecharge費用5501營業(yè)費用Operatingexpenses代銷手續(xù)費commissioncharge運雜費保險費Insurance展覽費廣告費5502管理費用Adminisstrativeexpenses職工工資StaffSalaries修理費Repaircharge低值易耗攤Articleof辦公費allowance差旅費Travellingexpense工會經(jīng)費unionexpenditure研究與開發(fā)Researchand