會(huì)計(jì)科目中英文對(duì)照表(含明細(xì)科目)

一、資產(chǎn)類流動(dòng)資產(chǎn)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(jià)備fallingpricereserves應(yīng)收款A(yù)ccount1111應(yīng)收票receivable銀行承兌匯商業(yè)承兌匯應(yīng)收股利Dividend應(yīng)收利息Interestreceivable1131應(yīng)賬款A(yù)ccount1133其應(yīng)收款receivable1141壞準(zhǔn)備reserves1151預(yù)賬款money1161應(yīng)補(bǔ)貼款deficitsubsidiesofreceivable庫(kù)存資產(chǎn)Inventories1201物資采購(gòu)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(kù)存商品goods商品進(jìn)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(jià)準(zhǔn)fallingprice1291分期收款發(fā)商品Collectmoneyandsendoutthegoodsbystages1301待攤費(fèi)用Deferred長(zhǎng)期投資investment1401長(zhǎng)期股權(quán)投股投資Investment其股權(quán)投資investmentstocks1402長(zhǎng)期債權(quán)投債投資Investment其債權(quán)投資investment1421長(zhǎng)期投資減準(zhǔn)備Long-termdepreciation股權(quán)投資減準(zhǔn)備Stockrights債權(quán)投資減準(zhǔn)備rightsdepreciation1431委托貸款loans本Principal利Interest減準(zhǔn)備Depreciationreserves1501固定資產(chǎn)Fixed房屋建筑物Structure機(jī)器設(shè)備equipment運(yùn)輸設(shè)備facilities工具器具1502累計(jì)折舊Accumulated1505固定資產(chǎn)減準(zhǔn)備assetsdepreciation房屋、建筑減值準(zhǔn)備reserves機(jī)器設(shè)備減準(zhǔn)備Machinery1601工程物資Projectgoods專材料專設(shè)備預(yù)大型設(shè)備款forequipment為產(chǎn)準(zhǔn)備的工及器具andforfabricate1603在建工程安裝工程works在安裝設(shè)備技術(shù)改造工Technicalinnovationproject大修理工程overhaulproject1605在建工程減準(zhǔn)備Construction-in-processdepreciationreserves1701固定資產(chǎn)清Liquidationoffixed1801無形資產(chǎn)專利權(quán)Patents非專利技術(shù)商標(biāo)權(quán)Trade著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill1805無形資產(chǎn)減準(zhǔn)備Assets專利權(quán)減值備商標(biāo)權(quán)減值備1815未確認(rèn)融資用charges待處理財(cái)產(chǎn)溢assetslossincome1901長(zhǎng)期待攤費(fèi)deferredprepaidexpenses1911待理財(cái)產(chǎn)損Waitdealassetslossincome待理流動(dòng)資產(chǎn)損溢Waitintangiblelossincome待理固定資產(chǎn)損溢Waitassetslossincome二、負(fù)債類短期負(fù)債Currentliability2101短期借款borrowing2111應(yīng)付據(jù)Notespayable銀行承兌匯商業(yè)承兌匯2121應(yīng)付賬款A(yù)ccount2131預(yù)收賬款received2141代銷商品款Proxyrevenue2151應(yīng)付工資Accrued2153應(yīng)付福利費(fèi)2161應(yīng)付股利Dividendspayable2171應(yīng)交稅金應(yīng)增值稅addedtaxpayable'21710101進(jìn)項(xiàng)稅額onVAT'21710102已交稅金tax'21710103轉(zhuǎn)出未交值稅UnpaidVATchangeover'21710104減免稅款Taxdeduction'21710105銷項(xiàng)稅額VAT'21710106出口退稅Taxreimbursementfor'21710107進(jìn)項(xiàng)稅額出withnoldingsonVAT'21710108出口抵減銷產(chǎn)品應(yīng)稅額domestic'21710109轉(zhuǎn)出多交值稅VAT'21710110未交增值稅UnpaidVAT應(yīng)營(yíng)業(yè)稅Business應(yīng)消費(fèi)稅Consumptiontax應(yīng)資源稅應(yīng)所得稅Incometaxpayable應(yīng)土地增值稅Incrementonlandvaluepayable應(yīng)城市維護(hù)建稅Taxformaintainingandbuilding應(yīng)房產(chǎn)稅propertytaxpayable應(yīng)土地使用稅Tenure應(yīng)交船使用稅andusageplatetax(VVULPT)應(yīng)交個(gè)所得稅taxpayable2176其他應(yīng)交款Otherfundinconformitywith2181其他應(yīng)付款Otherpayables2191預(yù)提費(fèi)用Drawingexpensein其他負(fù)債Other2201待轉(zhuǎn)資產(chǎn)價(jià)Pendingchangeroverassets2211預(yù)負(fù)債長(zhǎng)期負(fù)債Liabilities2301長(zhǎng)期借款Long-term一年內(nèi)到期長(zhǎng)期借款Long-termloansduewithinyear一年后到期長(zhǎng)期借款Long-termloansdueoveroneyear2311應(yīng)債券債券值value,債券價(jià)Premiumon債券價(jià)Discount應(yīng)計(jì)息2321長(zhǎng)期應(yīng)付款Long-termaccountpayable應(yīng)付融資租款A(yù)ccruedfinancial一年內(nèi)到期長(zhǎng)期應(yīng)付Long-termaccountpayablewithin一年后到期長(zhǎng)期應(yīng)付Long-termaccountpayableoverone2331專項(xiàng)應(yīng)付款一年內(nèi)到期專項(xiàng)應(yīng)付Long-termspecialpayablewithin一年后到期專項(xiàng)應(yīng)付Long-termspecialpayableoneyear2341遞延稅款taxes三、所有者益類EQUITY資本3101實(shí)收資本或股本)Paid-up實(shí)收資本Paicl-up實(shí)收股本3103已歸還投資Investment公積3111資本積資本或股本)溢價(jià)Cpital(orStock)premium接受捐非現(xiàn)金資產(chǎn)備Receive股權(quán)投準(zhǔn)備Stock撥款轉(zhuǎn)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(chǔ)基金fund企發(fā)展基金expension利歸還投資capitalizadon利潤(rùn)Profits3131本年利潤(rùn)3141利潤(rùn)分配Profitdistribution其轉(zhuǎn)入chengeoverin提法定盈余公Withdrawallegal提法定公益金Withdrawalpublicwelfare提儲(chǔ)備基金reservefund提企業(yè)發(fā)展基Withdrawalforexpansion提職工獎(jiǎng)勵(lì)及利基金staffbonuswelfare利歸還投資capitalizadon應(yīng)優(yōu)先股股利dividends提任意盈余公Withdrawalaccumulationfund應(yīng)付通股股利Common轉(zhuǎn)作資(或股本)的普通股股CommonStockchangeassets(or未分利潤(rùn)profit四、成本類Cost4101生產(chǎn)成本Costofmanufacture基生產(chǎn)成本Basecostofmanufacture輔生產(chǎn)成本costofmanufacture4105制造費(fèi)用overhead材料費(fèi)Materials管理人員工ExecutiveSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)duties市內(nèi)交通費(fèi)traveling通訊費(fèi)Correspondence電話費(fèi)Correspondence水電取暖費(fèi)andSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)車輛維護(hù)費(fèi)Vehicles油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationtraining接待費(fèi)圖書、印刷運(yùn)費(fèi)Transpotation保險(xiǎn)費(fèi)Insurance支付手續(xù)費(fèi)雜費(fèi)折舊費(fèi)expense機(jī)物料消耗Articleof勞動(dòng)保護(hù)費(fèi)Laborprotection季節(jié)性停工失cessation4107勞務(wù)成本五、損益類Profitand收入業(yè)務(wù)收入OPERATINGINCOME5101主營(yíng)業(yè)務(wù)收operating產(chǎn)品銷售收服務(wù)收入revenue5102其他業(yè)務(wù)收材料銷售materials代購(gòu)代售包裝物出租Wrappage出讓資產(chǎn)使權(quán)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(zhǎng)期投資收investmentincome計(jì)提的委托款減值準(zhǔn)Withdrawalofloansreserves5203補(bǔ)貼收入revenue國(guó)家扶持補(bǔ)收入from其他補(bǔ)貼收revenue5301營(yíng)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(chǎn)盤Fixedprofit罰款凈收入amercementincome支出Outlay業(yè)務(wù)支出Revenuecharges5401主營(yíng)業(yè)務(wù)成Operating產(chǎn)品銷售成of服務(wù)成本of5402主營(yíng)業(yè)務(wù)稅及附加associatecharge營(yíng)業(yè)稅Salestax消費(fèi)稅Consumptiontax城市維護(hù)建稅Taxformaintainingandbuildingcities資源稅土地增值稅taxlandvalue5405其他業(yè)務(wù)支銷售其他材成本Othercostofmaterialsale其他勞務(wù)成costof其他業(yè)務(wù)稅及附加費(fèi)Otherassociatecharge費(fèi)用5501營(yíng)業(yè)費(fèi)用Operatingexpenses代銷手續(xù)費(fèi)commissioncharge運(yùn)雜費(fèi)保險(xiǎn)費(fèi)Insurance展覽費(fèi)廣告費(fèi)5502管理費(fèi)用Adminisstrativeexpenses職工工資StaffSalaries修理費(fèi)Repaircharge低值易耗攤Articleof辦公費(fèi)allowance差旅費(fèi)Travellingexpense工會(huì)經(jīng)費(fèi)unionexpenditure研究與開發(fā)Researchand