會(huì)計(jì)專業(yè)英語中英文科目對(duì)照表

PAGEPAGE6一、資產(chǎn)類

Assets流動(dòng)資產(chǎn)

Currentassets貨幣資金

Cashandcashequivalents現(xiàn)金

Cash銀行存款

Cashinbank其他貨幣資金

Othercashandcashequivalent外埠存款

OthercityCashinbank銀行本票

Cashierscheque銀行匯票

Bankdraft信用卡

Creditcard信用證保證金

L/CGuaranteedeposits存出投資款

Refundabledeposits短期投資

Short-terminvestments股票

Short-terminvestments-stock債券

Short-terminvestments-corporatebonds基金

Short-terminvestments-corporatefunds其他

Short-terminvestments-other短期投資跌價(jià)準(zhǔn)備

Short-terminvestmentsfallingpricereserves應(yīng)收款

Accountreceivable應(yīng)收票據(jù)

Notereceivable銀行承兌匯票

Bankacceptance商業(yè)承兌匯票

Tradeacceptance應(yīng)收股利

Dividendreceivable應(yīng)收利息

Interestreceivable應(yīng)收賬款

Accountreceivable其他應(yīng)收款

Othernotesreceivable壞賬準(zhǔn)備

Baddebtreserves預(yù)付賬款

Advancemoney應(yīng)收補(bǔ)貼款

Coverdeficitbystatesubsidiesofreceivable存貨

Inventories物資采購

Suppliespurchasing原材料

Rawmaterials包裝物

Wrappage低值易耗品

Low-valueconsumptiongoods材料成本差異

Materialscostvariance自制半成品

Semi-Finishedgoods庫存商品

Finishedgoods商品進(jìn)銷差價(jià)

Differencesbetweenpurchasingandsellingprice委托加工物資

Workinprocess-outsourced委托代銷商品

Trusttoandsellthegoodsonacommissionbasis受托代銷商品

Commissionedandsellthegoodsonacommissionbasis存貨跌價(jià)準(zhǔn)備

Inventoryfallingpricereserves分期收款發(fā)出商品

Collectmoneyandsendoutthegoodsbystages待攤費(fèi)用

Deferredandprepaidexpenses長期投資

Long-terminvestment長期股權(quán)投資

Long-terminvestmentonstocks股票投資

Investmentonstocks其他股權(quán)投資

Otherinvestmentonstocks長期債權(quán)投資

Long-terminvestmentonbonds債券投資

Investmentonbonds其他債權(quán)投資

Otherinvestmentonbonds長期投資減值準(zhǔn)備

Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備

Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備

Bcreditorsrightsinvestmentdepreciationreserves委托貸款

Entrustloans本金

Principal利息

Interest減值準(zhǔn)備

Depreciationreserves固定資產(chǎn)

Fixedassets房屋

Building建筑物

Structure機(jī)器設(shè)備

Machineryequipment運(yùn)輸設(shè)備

Transportationfacilities工具器具

Instrumentsandimplement累計(jì)折舊

Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備

Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備

Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備

Machineryequipmentdepreciationreserves工程物資

Projectgoodsandmaterial專用材料

Special-purposematerial專用設(shè)備

Special-purposeequipment預(yù)付大型設(shè)備款

Prepaymentsforequipment為生產(chǎn)準(zhǔn)備的工具及器具

Preparativeinstrumentsandimplementforfabricate在建工程

Construction-in-process安裝工程

Erectionworks在安裝設(shè)備

Erectingequipment-in-process技術(shù)改造工程

Technicalinnovationproject大修理工程

Generaloverhaulproject在建工程減值準(zhǔn)備

Construction-in-processdepreciationreserves固定資產(chǎn)清理

Liquidationoffixedassets無形資產(chǎn)

Intangibleassets專利權(quán)

Patents非專利技術(shù)

Non-Patents商標(biāo)權(quán)

Trademarks,Tradenames著作權(quán)

Copyrights土地使用權(quán)

Tenure雜費(fèi)

Sundrycharges折舊費(fèi)

Depreciationexpense機(jī)物料消耗

Articleofconsumption勞動(dòng)保護(hù)費(fèi)

Laborprotectionfees季節(jié)性停工損失

Lossonseasonalitycessation勞務(wù)成本

Servicecosts五、損益類

Profitandloss收入

Income業(yè)務(wù)收入

operatingincome主營業(yè)務(wù)收入

Primeoperatingrevenue產(chǎn)品銷售收入

Salesrevenue服務(wù)收入

Servicerevenue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返還所得稅

Reimbursementofincometax其他收入

Otherrevenue投資收益

Investmentincome短期投資收益

Currentinvestmentincome長期投資收益

Long-terminvestmentincome計(jì)提的委托貸款減值準(zhǔn)備

Withdrawalofentrustloansreserves補(bǔ)貼收入

Subsidizerevenue國家扶持補(bǔ)貼收入

Subsidizerevenuefromcountry其他補(bǔ)貼收入

Othersubsidizerevenue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

Outlay業(yè)務(wù)支出

Revenuecharges主營業(yè)務(wù)成本

Operatingcosts產(chǎn)品銷售成本

Costofgoodssold服務(wù)成本

Costofservice主營業(yè)務(wù)稅金及附加

Taxandassociatecharge營業(yè)稅

Salestax消費(fèi)稅

Consumptiontax城市維護(hù)建設(shè)稅

Taxformaintainingandbuildingcities資源稅

Resourcestax土地增值稅

Incrementtaxonlandvalue其他業(yè)務(wù)支出

Otherbusinessexpense銷售其他材料成本

Othercostofmaterialsale其他勞務(wù)成本

Othercostofservice其他業(yè)務(wù)稅金及附加費(fèi)

Othertaxandassociatecharge費(fèi)用

Expenses營業(yè)費(fèi)用

Operatingexpenses代銷手續(xù)費(fèi)

Consignmentcommissioncharge運(yùn)雜費(fèi)

Transpotation保險(xiǎn)費(fèi)

Insurancepremium展覽費(fèi)

Exhibitionfees廣告費(fèi)

Advertisingfees管理費(fèi)用

Administrativeexpenses職工工資

StaffSalaries修理費(fèi)

Repaircharge低值易耗攤銷

Articleofconsumption辦公費(fèi)

Officeallowance差旅費(fèi)

Travellingexpense工會(huì)經(jīng)費(fèi)

Labourunionexpenditure研究與開發(fā)費(fèi)

Researchanddevelopmentexpense福利費(fèi)

Employeebenefits/welfare職工教育經(jīng)費(fèi)

Personneleducation待業(yè)保險(xiǎn)費(fèi)

Unemploymentinsurance勞動(dòng)保險(xiǎn)費(fèi)

Labourinsurance醫(yī)療保險(xiǎn)費(fèi)

Medicalinsurance會(huì)議費(fèi)

Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi)

Intermediaryorgans咨詢費(fèi)

Consultfees訴訟費(fèi)

Legalcost業(yè)務(wù)招待費(fèi)

Businessentertainment技術(shù)轉(zhuǎn)讓費(fèi)

Technologytransferfees礦產(chǎn)資源補(bǔ)償費(fèi)

Mineralresourcescompensationfees排污費(fèi)

Pollutiondischargefees房產(chǎn)稅

Housingpropertytax車船使用稅

Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅

Tenuretax印花稅

Stamptax財(cái)務(wù)費(fèi)用

Financecharge利息支出

Interestexchange匯兌損失

Foreignexchangeloss各項(xiàng)手續(xù)費(fèi)

Chargefortrouble各項(xiàng)專門借款費(fèi)用

Special-borrowingcost營業(yè)外支出

Nonbusinessexpenditure捐贈(zèng)支出

Donationoutlay減值準(zhǔn)備金

Depreciation