会计科目(中英文对照表达).doc

1.现金Cash on hand2.银行存款Cash in Bank3.其他货币资金 Other cash4.应收票据 Notes receivable5.应收账款Accounts receivable6.其他应收款Other receivable7.坏账准备 Provision for bad debts8.预付账款 Payment in advance9.应收补贴款 Subsidies receivable10.物资采购 Goods in transit or goods received11.原材料Raw material12.保税原材料 Bonded raw material13.非保税原材料 Non-Bonded raw material14.原材料国外进口 Raw material-imported15.原材料国内采购 Raw material-purchased domestic16.包装物 Wrappage17.保税包装物 Bonded wrappage18.非保税包装物 Non-bonded wrappage19.包装物国外进口 Wrappage-imported20.包装物国内采购 Wrappage-purchased domestically21.低值易耗品Low Value Goods & short Articles22.材料成本差异Price Variance23.自制半成品Semi-finished Goods24.来料加工 Production with imported materials25.一般贸易 General trade26.进料加工 Production with purchased materials27.国内销售 Domestic sales28.库存商品Finished Goods29.来料加工出口 Production with imported material30.一般贸易出口 General trade31.进料加工出口 Production with purchased materia32.国内销售 Domestic sales33.委托加工物资 Raw material to subcontractors34.存货跌价准备 Inventory reserve35.分期收款发出商品 Goods delivered on installment36.待摊费用Prepaid Expense37.固定资产Fixed Assets38.办公设备Official Equipment39.生产设备Production Equipment40.交通设备Vehicle41. 累计折旧Accumulated Depreciation42. 办公设备Official Equipment43. 生产设备Procuction Equipment44. 固定资产减值准备 Devalue preparation of fixed as45. 在建工程 Construction in progress46. 在建工程减值准备 Devalue preparation of construc47. 固定资产清理 fixed assets liquidation48. 无形资产 Intangible asset49. 无形资产减值准备 Devalue preparation of intangib50. 长期待摊费用 Long-term prepaid expense51. 厂房装修款decoration fee52. 软件费 software53. 待处理财产损溢 Profits and losses of assets to54. 待处理流动资产损溢 Profits and losses of current55. 待处理固定资产损溢 Profits and losses of fixed as56. 递延投资损失 Deferred loss on investments57. 其他递延支出Other Deferred Assets58. 转入Transfer in59. 摊销Amortization60. 开办费Organization Expense61. 开办费摊销Amortization62. 筹建期间汇兑损失Exchange loss during startup per63. 短期借款 Short-term loans64. 长期借款 Long-term loans65. 应付票据 Notes payable66. 应付账款Accounts Payable67. 预收账款 Advances from customers68. 应付工资Accrued Payroll69. 生产部Production Dep.70. 中方管理Domestic Administator70. 中方管理Domestic Administator71. 中方个调税Domestic Payroll Tax72. 外方个调税Overseas Payroll Tax73. 住房公积金（公司）Housing Fund(Co.)74. 住房公积金（个人）Housing Fund(individual)75. 养老金（公司）Pension(Co.)76. 养老金（个人）Pension(individual)77. 失业金（公司）Unemployment Insurance(Co.)78. 失业金（个人）Unemployment Insurance(individual79. 生育保险Birth Insurance80. 工伤保险Compo Insurance81. 医疗保险（公司）Medicare(Co.)82. 医疗保险（个人）Medicare(individual)83. 应付福利 Accrued benefits84. 大额医疗保险 Accrued medicare insurance85. 应付福利费 Accrued benefits86. 应付股利 Dividends payable87. 应交税金Taxes Payable88. 应交增值税 VAT payable89. 已交税金 VAT paid90. 进项税额 Income tax91. 销项税额 Sale tax92. 转出未交增值税 VAT for transfer payable93. 出口退税 Export rebates94. 进项税额转出 Income tax transfer95. 出口抵减内销产品应纳税额 Tax to be paid of export-de96. 转出多交增值税 To transfer overpaid VAT97. 未交增值税 Unpaid VAT98. 减免税款 Tax Deduction99. 应缴个人所得税Payroll Tax100. 应交所得税 Income tax to be paid101. 应交车船使用税 Tax on Vehicle to be paid102. 应交营业税 Sales tax to be paid103. 其他应交款 Other accounts Payable104. 其他应交款教育费附加 Other accounts payable-addit105. 其他应付款Other Payables106. 预提费用Accrued Expense107. 实收资本Paid-in Capital108. 已归还投资 Investment returned109. 资本公积 Capital surplus110. 接受捐赠非现金资产准备 non-cash financial preperati111. 盈余公积 Surplus reserve112. 储备基金 Reserve fund113. 法定盈余公积 Legal surplus reserve114. 任意盈余公积 Random surplus reserve115. 法定公益金 Legal commonweal fund116. 企业发展基金 Enterprise development fund117. 利润归还投资 Profit capitalized on return of i118. 本年利润Current Year net Income119. 利润分配Undistributed Profit120. 其他转入 Deferred assets value from donation121. 提取法定盈余公积 Legal surplus reserve122. 提取法定公益金 Legal benefit reserve123. 提取储备基金 Legal capital reserve124. 提取企业发展基金 Enterprise expansion fund125. 提取职工奖励及福利基金 Workers and staff welfare an126. 利润归还投资 Profits capital on returned of in127. 应付优先股股利 Preference dividends payable128. 提取任意盈余公积 Unspecified surplus reserve129. 应付普通股股利 General dividends payable130. 转作资本(或股本)的普通股股利 General dividends transf131. 未分配利润 Undistrib