中英文会计科目.xls

外汇资本金帐户 外商投资企业中外投资方以外汇投入的资本金 此帐户为资本金帐户 其收入为中外投资方以外汇投入 的资本金 支出为外商投资企业经常项目外汇支出和经外汇局批准的资本项目外汇支出 基本存款账户 是办理转账结算和现金收付的主办账户 经营活动的日常资金收付以及工资 奖金和现金的支取均可通过 该账户办理 存款人只能在银行开立一个基本存款账户 开立基本存款账户是开立其他银行结算账户的前提 按人民币银 行结算账户管理办法规定 一家单位只能选择一家银行申请开立一个基本存款账户 基本存款账户是存款人因办理日常转账结算和现金收付需要开立的银行结算账户 单位银行结算账户的存款人只能在银行开立一个基本存款账户 基本存款账户是存款人的主办账户 存款人日常经营活动的资金收付及其工资 奖金和现金的支取 应通过该账户办理 一般存款账户是存款人因借款或其它结算需要 在基本存款账户开户银行以外的银行营业机构开立的银行结算账户 一般存款账户用于办理存款人借款转存 借款归还和其它结算的资金收付 该账户可以办理现金缴存 但不得办理现金支取 Manufacture Estimated Manufacture Overheads 制造费用 Manufacture Estimated Manufacture Overheads Depreciation 折旧 Manufacture Estimated Manufacture Overheads Duty Tariff and Other Tax 关税及其它 Manufacture Estimated Manufacture Overheads Insurance 保险 Manufacture Estimated Manufacture Overheads Labor Protection 劳动保护 Manufacture Estimated Manufacture Overheads Lunch 餐费 Manufacture Estimated Manufacture Overheads Maintenace 维修费 Manufacture Estimated Manufacture Overheads Maintenace Building 维修费 建筑物 Manufacture Estimated Manufacture Overheads Maintenace Equipment 维修费 设备 Manufacture Estimated Manufacture Overheads Maintenace Vehicles 维修费 汽车 Manufacture Estimated Manufacture Overheads Miscellaneous Expenses 杂项费用 Manufacture Estimated Manufacture Overheads Package Charges 包装物 Manufacture Estimated Manufacture Overheads Patent Right Amoritization 专利费 Manufacture Estimated Manufacture Overheads Post Express and Transportation 邮政 快递费 Manufacture Estimated Manufacture Overheads Process Fee 委外加工费 Manufacture Estimated Manufacture Overheads Salary 薪水 Manufacture Estimated Manufacture Overheads Spares and Consumables 物耗 Manufacture Estimated Manufacture Overheads Telecom 电信话费 Manufacture Estimated Manufacture Overheads Translate Out 翻译费 Manufacture Estimated Manufacture Overheads Travel Expenses 差旅费 Manufacture Estimated Manufacture Overheads Utilities 公用事业 Manufacture Estimated Manufacture Overheads Welfare 福利 Manufacture Estimated Manufacture Overheads Workshop Rent 车间租金 Administration Expenses 管理费用 Administration Expenses Audit Fee 审计费 Administration Expenses Automobile Expense 汽车费 Administration Expenses Business Licenses and Permits 营业执照和许可证 Administration Expenses Commercial Insurance Expense 商业保险费用 Administration Expenses Commercial Insurance Expense General Liability Insurance 一般责任保险 Administration Expenses Commercial Insurance Expense Health Insurance 健康保险 Administration Expenses Commercial Insurance Expense Life and Disability Insurance 人寿及伤残保险 Administration Expenses Commercial Insurance Expense Property and Profit Insurance 财产保险和利润 Administration Expenses Commercial Insurance Expense public products liability 公共与产品责任 Administration Expenses Commercial Insurance Expense Worker s Compensation 工人赔偿 Administration Expenses Continuing Education 继续教育 Administration Expenses Depreciation Expense 折旧费用 Administration Expenses Disposal of Inventory 库存的处置 Administration Expenses Dues and Subscriptions 费和订阅 Administration Expenses gain or loss on stocktaking 盘点收益或亏损 Administration Expenses Lunch 餐费 阿姨做饭菜金 Administration Expenses Meals and Entertainment 业务招待费 Administration Expenses Miscellaneous Expense 杂项费用 Administration Expenses Office Supplies 办公用品 Administration Expenses Office Supplies Computer and Internet Expenses 电脑和网络 Administration Expenses Office Supplies Office Consumables 办公费 Administration Expenses Office Supplies Printing and Reproduction 打印和复印 Administration Expenses Organization Expenses 开办费 Administration Expenses Post Express and Transportation 快递费 Administration Expenses Professional Fees 专业费用 Administration Expenses Provision 减值准备 Administration Expenses Recruit 招聘费 Administration Expenses Rent Expense 租金费用 Administration Expenses Repairs and Maintenance 维修和保养 Administration Expenses Repairs and Maintenance Building 建筑物 Administration Expenses Repairs and Maintenance Equipment 设备 Administration Expenses Repairs and Maintenance Vehicles 车辆 Administration Expenses Research and Development 研究与发展 Administration Expenses Salary 薪水 Administration Expenses Tax Duty and Tariff 税 关税 Administration Expenses Telecom Expense 电信费用 Administration Expenses Travel Expenses 差旅费 Administration Expenses Welfare 福利费 Selling Expenses 销售费用 Selling Expenses Advertising and Promotion 广告和促销 Selling Expenses Charitable Contributions 慈善捐款 Selling Expenses Miscellaneous Expense 杂项费用 Selling Expenses office supplies 办公费 Selling Expenses Post Freight and Shipping Costs 邮政 运输 运费 Selling Expenses Salary 薪水 Selling Expenses Telecom Expenses 电信费用 Selling Expenses Travel 差旅费 Selling Expenses Welfare 福利 Financial Expenses 财务费用 Financial Expenses Bank Service Charges 银行手续费 Financial Expenses Exchange Loss and Gain 交流的损耗和增益 Financial Expenses Exchange Loss and Gain Exchang Loss Financial Expenses Exchange Loss and Gain Exchange Gain Financial Expenses Finance Charge Income 财务费用收入 Financial Expenses Interest Expense 利息支出 Financial Expenses Interest Income 利息收入 5 29 PM 05 31 10 Diam China Display KunShan Co Ltd Account Listing May 31 2010 Page 5 of 12 AccountDescription Bank Deposit 银行存款 All Bank Deposit Bank Deposit 银行存款 Bank of China 中国银行 Total Deposit in Bank of China Bank Deposit 银行存款 Bank of China 中国银行 Current Account EUR结算 Eur Current Account Sepecial for Trade Bank Deposit 银行存款 Bank of China 中国银行 Current Account USD结算 USD Account Special For USD Trade Bank Deposit 银行存款 Bank of China 中国银行 EUR Capital Account 资本户 Eur Account Special For Capital Fund Bank Deposit 银行存款 Bank of China 中国银行 RMB Foundemental 基本户 RMB Account For All Trade Issue Bank Deposit 银行存款 CITIC 中信银行 All Deposit in CITIC Bank Deposit 银行存款 CITIC 中信银行 Local Tax Account 地税 Special Account for Local Tax Bank Deposit 银行存款 CITIC 中信银行 Social Insurance Account 社保 Special Account for Social Insurance Bank Deposit 银行存款 CITIC 中信银行 State Tax Account 国税 Special Account for Stat Tax Petty Cash 现金 Cash In hand Petty Cash 现金 Credit Card 信用卡 USD Credit Card for Stephane Petty Cash 现金 EUR 欧元 Euros Petty Cash Petty Cash 现金 HKD 港元 HKD pretty cash Petty Cash 现金 JNY Petty Cash 现金 RMB 人民币 RMB Petty Cash Petty Cash 现金 SGD 新加坡元 Accounts Receivable 应收帐款 Unpaid or unapplied customer invoices and credits Accounts Receivable 应收帐款 Due to Related Parties 应收关联方 Receives come from affiliated parties关联方 Accounts Receivable 应收帐款 Due to Unrelated Parties 应收非关联方 The receieves come from non affiliated party 非关联方 Accounts Receivable 应收帐款 Government Bureau 政府机关 Receives or some tax return come from government 税收返还 Advance Payment 预付帐款 Some vendor require advance payment Advance Payment 预付帐款 Vender of Materials 原材料 Advance payment to venders of materials service and non inventory purchase Advance Payment 预付帐款 Vender of Materials 原材料 Due to Related Parties 应付关联方 Purchase materials from affiliated parties Advance Payment 预付帐款 Vender of Materials 原材料 Due to Unrelated Parties 应付非关联方 Purchase from non affiliated parties Advance Payment 预付帐款 Vendor of Fixed Asset 固定资产 Advance payment to vendors of fixed assets Bad debt reserves 坏帐准备 account receive advance payable etc Inventory Asset 存货 Costs of inventory purchased for resale Inventory Asset 存货 Finished Production 成品生产 Finished Production Inventory Asset 存货 Goods On the Way 在途货物 Goods On the Way Inventory Asset 存货 Materials 物料 Purchase Goods for Making Production Inventory Asset 存货 Provision of Inventory 库存商品 Provision of Inventory Inventory Asset 存货 Provision of Inventory Provision of Finished Goods 成品 Finished Goods Provision Inventory Asset 存货 Provision of Inventory Provision of Materials 材料 Materials Provision Inventory Asset 存货 Provision of Inventory Provision of WIP 制品 Working in Process Provision Inventory Asset 存货 Unfinished Production 未完成生产 The productions are still in process Manufacture Estimated 生产成本 Manufacture Process Cost Allocation Manufacture Estimated Direct Labor 直接人工 Direct Labor Manufacture Estimated Direct Labor Translate Out 翻译费 Translate Out Manufacture Estimated Direct Labor Wages 工资 Workers Wages Manufacture Estimated Direct Labor Wages Parmanent Worker 长期工 Parmanent Worker Salary Manufacture Estimated Direct Labor Wages Temporary Worker 临时工 Temporary Worker Salary 5 29 PM 05 31 10 Diam China Display KunShan Co Ltd Account Listing May 31 2010 Page 6 of 12 AccountDescription Manufacture Estimated Direct Labor Welfare 福利 Workers Welfare Manufacture Estimated Direct Labor Welfare Parmanent Worker 长期工 Parmanent Worker Welfare Manufacture Estimated Direct Labor Welfare Temporary Worker 临时工 Temporary Worker Welfare Manufacture Estimated Direct Materials 直接材料 Manufactured Materials Manufacture Estimated Direct Materials Making Goods 在制品 Processed Production Manufacture Estimated Direct Materials Mold 模具 Manufacture Estimated Direct Materials Subcontract 分包 外发 Manufacture Estimated Direct Materials Translate Out 翻译费 Manufacture Estimated Manufacture Overheads 制造费用 Manufacture Estimated Manufacture Overheads Depreciation 折旧 Manufacture Estimated Manufacture Overheads Duty Tariff and Other Tax 关税及其它 Manufacture Estimated Manufacture Overheads Insurance 保险 Manufacture Estimated Manufacture Overheads Labor Protection 劳动保护 Manufacture Estimated Manufacture Overheads Lunch 餐费 Manufacture Estimated Manufacture Overheads Maintenace 维修费 Machine or Building Maintenance Manufacture Estimated Manufacture Overheads Maintenace Building 维修费 建筑物 Maintenance of Building Manufacture Estimated Manufacture Overheads Maintenace Equipment 维修费 设备 Manufacture Estimated Manufacture Overheads Maintenace Vehicles 维修费 汽车 Manufacture Estimated Manufacture Overheads Miscellaneous Expenses 杂项费用 Manufacture Estimated Manufacture Overheads Package Charges 包装物 Manufacture Estimated Manufacture Overheads Patent Right Amoritization 专利费 Manufacture Estimated Manufacture Overheads Post Express and Transportation 邮政 快递费 Manufacture Estimated Manufacture Overheads Process Fee 加工费 Sign Contract with supplier to do some part of Process Manufacture Estimated Manufacture Overheads Salary 薪水 Manufacture Estimated Manufacture Overheads Spares and Consumables 物耗 Manufacture Estimated Manufacture Overheads Telecom 电信话费 Manufacture Estimated Manufacture Overheads Translate Out 翻译费 Manufacture Estimated Manufacture Overheads Travel Expenses 差旅费 Manufacture Estimated Manufacture Overheads Utilities 公用事业 Manufacture Estimated Manufacture Overheads Welfare 福利 Manufacture Estimated Manufacture Overheads Workshop Rent 车间租金 Other Account Receives 其他应收款 Other Account Receives Borrowings of Employee 其他应收个人 Other Account Receives Current Account Affiliated Part Other Account Receives Deposit of Plant Rent Other Account Receives Deposit of Tariff 存款关税 Other Account Receives Other 其他费用 Other Account Receives VAT 增值税 Undeposited FundsFunds received but not yet deposited to a bank account Disposal of Fixed Assets 固定资产清理 Property Plant and Equipment 地产 厂房和设备 Property which have more than two year depreciation period and more than 2000 RMB value Property Plant and Equipment Accumulated Depreciation 累计折旧 Accumulated depreciation on equipment buildings and improvements 5 29 PM 05 31 10 Diam China Display KunShan Co Ltd Account Listing May 31 2010 Page 7 of 12 AccountDescription Property Plant and Equipment Accumulated Depreciation Building and Property 建筑财产 Depreciation on Building and Property Property Plant and Equipment Accumulated Depreciation Digital Equipment 固定资产 电子设备 Depreciation on Digital Equipment Property Plant and Equipment Accumulated Depreciation Machine and Equipment 固定资产 机械设备 Depreciation on Machine and Process Equipment Property Plant and Equipment Accumulated Depreciation Tools Spares and Facilities 工具 配件 Depreciation on Tools Spares and facilities Property Plant and Equipment Accumulated Depreciation Transportation and Vehicle 车辆 Depreciation on Transportation Equipment and Vehicle Property Plant and Equipment Booked Values 固定资产 Booked Values for Fixed Assets Property Plant and Equipment Booked Values Building and property 建筑财产 Building and Property Property Plant and Equipment Booked Values Digital Equipment 固定资产 电子设备 Computer Air condition or other degital equipment Property Plant and Equipment Booked Values Machine and Equipment 固定资产 机械设备 Machine and equipment for Process Property Plant and Equipment Booked Values Tools Spares And Facilities 工具 配件 Some tools spares and facilities with high values Property Plant and Equipment Booked Values Transportation and Vehicle 车辆 Transportation Equipment like forklift Vehicles Property Plant and Equipment On the Process 在建工程 The fixed assets are still in the process Property Plant and Equipment On the Process Building and PropertyBuilding and Property in Process Property Plant and Equipment On the Process Digital EquipmentDigital Equipment in Process Property Plant and Equipment On the Process Machine and EquipmentMachine and Equipment in Process Property Plant and Equipment On the Process self build projects Property Plant and Equipment On the Process Tools Spares and FacilitiesTools Spares and Facilities in Process Property Plant and Equipment On the Process Transportation and VehicleTransportation and Vehicle in process Deferred Assets 递延资产 Deferred Assets with long term allocation period Deferred Assets Deferred TaxThe Income tax which can not book in profit and loss in this period according tax law Deferred Assets Organization DeferredIn set up period the set up cost all going in to this account Deferred Assets Other Deferred AssetsSome assets can not be allocated by one period Deferred Assets Other Deferred Assets Workshop RentWorkShop Paid At beginnin of quarter Intangible Assets 无形资产 Intangible Assets like Patent goodwill and so on Intangible Assets CopyrightCopyright Intangible Assets PatentPatent right according to law Long Term Investment 长期投资 Company invest other entities Long Term Investment Jointly ControlledThe Jointly Controlled describe that one entity we can take half or importation effect on its decision Long Term Investment Other Long Term InvestmentOther Long Term Investment Long Term Investment Other Long Term Investment BondsInvestment on Bonds Long Term Investment Other Long Term Investment Stocks 甪直Investment on Stocks Long Term Investment SubsidiariesThe subsidiaries describe that one entity we can take control Other Long Term Assets 其他长期资产 Other Long Term Assets like Assets with long term allocation period Other Long Term Assets Research And Development 研发 Company have big investment on some project with patent which have very long period to study Accounts Notes 应付票据 We open a account notes to our vendor Accounts Notes 应付票据 Vendor of Fixed Assets 固定资产 Accounts notes for vendor of fixed assets 固定资产供应商 Accounts Notes 应付票据 Vendor of Materials and Goods 材料与商品 Accounts notes for vendor of materials and goods 原材料和商品供应商 Accounts Payable 应付帐款 Unpaid or unapplied vendor bills or credits Accounts Payable 应付帐款 Vendor of Fixed Assets 固定资产 Fixed assets vendor固定资产供应商 Accounts Payable 应付帐款 Vendor of Materials and Goods 材料与商品 Special payables for materials and goods vendors 原材料供应商 Accounts Payable 应付帐款 Vendor of Materials and Goods Due to ralated parties 关联方 Payables from affiliated parties 关联方 Accounts Payable 应付帐款 Vendor of Materials and Goods Due to unrelated parties 非关联方 Payables from non affiliated parties非关联方 5 29 PM 05 31 10 Diam China Display KunShan Co Ltd Account Listing May 31 2010 Page 8 of 12 AccountDescription Accounts Payable 应付帐款 Vendor of Materials and Goods Estimated Goods Payables 预估 Receive Goods Without Bill Accurals Payroll and Welfare 工资和福利 Payroll and walfare payables Accurals Payroll and Welfare Accruals Payroll 应付工资 Payroll Payables Accurals Payroll and Welfare Accurals Welfare 应付福利费 Accurals welfare to welfare bureau or person Accurals Payroll and Welfare Accurals Welfare House Fund 住房公积金 House Reservers Accurals Payroll and Welfare Accurals Welfare Social Insurance 社保 Pension Health Care and Employment Insurance Advance Receives 预付账款 Advance receives from customer Advance Receives Due to Related PartiesAdvance receives from affiliated parties Advance Receives Due to Unrelated PartiesAdvance receives from non affiliated parties Current Maturity LoanCurrent portion of maturity long term loans Dividends Payables 应付股息 We issue dividends for shareholder but do not pay yet Other Payables and Accruals 其他应付款 Other short term payables and accruals Other Payables and Accruals Due to Related Parties 关联方 Other payables belong to affiliated parties Other Payables and Accruals Due to Related Parties Interest from Borrowings 贷款利息 Interest from Borrowings which are coming from Diam Europe Other Payables and Accruals Due to Related Parties Transfer from Diam Europe 迪亚姆欧洲转入 Borrowing from Diam Europe Other Payables and Accruals Due to Unrelated Parties 非关联方 Payables belong to affiliated parties Other Payables and Accruals Due to Unrelated Parties Employee 员工 Other payables shall be paid by other legal bureau Other Payables and Accruals Other Accurals 其他应计费用 Other Payables and Accruals Others 其他 Others for medichine payment government temporary income Short term Loan 短期贷款 Unsecured short term loan Tax Payables 应交税金 Total Tax Payables Tax Payables Corporative Income Tax 企业所得税 Corporation income tax Tax Payables Personal Income Tax 个人所得税 We have liability to offer personal income tax to tax bureau for our employee which they have to burden Tax Payables VAT 增值税 Unpaid VAT Amounts charged on values added but not yet paid to the government Tax Payables VAT Input 进项 We buy materials and goods get some Input VAT to offset our output VAT Tax Payables VAT Output 销项 We sales goods have to be taxed some VAT Tax Payables VAT Tax Return on Export 出口税 We export some goods the government give us some tax return Long Term Loans 长期借款 We issue some bonds or other long term loans Adjustment to Prior Year 以前年度调整 Capital Stock 股本 Value of corporate stock Capital Stock Diam Europe 欧洲 Diam Europe invest capital in Diam China Capital Stock Diam International 国际 Capital Stock Other Shareholders 其他股东 Other minority shareholders Dividends Paid 已付股息 Dividends to shareholders Opening Balance Equity 期初股权余额 Opening balances during setup post to this account The ba