常用会计科目对应的英文名称.doc

资产类 Assets。 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashiers cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金Refundable deposits 存出投资款L/C Guarantee deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他Short-term investments - other 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物 Wrappage 。 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves 分期收款发出商品Collect money and send out the goods by stages 待摊费用Deferred and prepaid expenses 长期投资Long-term investment 长期股权投资Long-term investment on stocks 股票投资Investment on stocks 其他股权投资Other investment on stocks 长期债权投资 Long-term investment on bonds。 债券投资Investment on bonds 其他债权投资Other investment on bonds 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves. 债权投资减值准备Bcreditors rights investment depreciation reserves 委托贷款Entrust loans 本金Principal 利息Interest 减值准备Depreciation reserves 固定资产Fixed assets 房屋Building 建筑物Structure 机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement 累计折旧Accumulated depreciation 固定资产减值准备Fixed assets depreciation reserves 房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 工程物资Project goods and material 专用材料Special-purpose material 专用设备Special-purpose equipment 预付大型设备款Prepayments for equipment 为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process 安装工程Erection works 在安装设备Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程General overhaul project 在建工程减值准备Construction-in-process depreciation reserves 固定资产清理Liquidation of fixed assets 无形资产Intangible assets 专利权Patents 非专利技术Non-Patents 商标权Trademarks, Trade names 著作权Copyrights 土地使用权Tenure 商誉Goodwill 无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves 商标权减值准备trademark rights depreciation reserves 未确认融资费用Unacknowledged financial charges 待处理财产损溢Wait deal assets loss or income 长期待摊费用Long-term deferred and prepaid expenses 待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income 负债类Liability 短期负债Current liability 短期借款Short-term borrowing 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 应付账款Account payable 预收账款Deposit received 代销商品款Proxy sale goods revenue 应付工资Accrued wages 应付福利费Accrued welfarism 应付股利Dividends payable 应交税金Tax payable 应交增值税value added tax payable 进项税额Withholdings on VAT 已交税金Paying tax 转出未交增值税Unpaid VAT changeover 减免税款Tax deduction 销项税额Substituted money on VAT 出口退税Tax reimbursement for export 进项税额转出Changeover withnoldings on VAT 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover 未交增值税Unpaid VAT 应交营业税Business tax payable 应交消费税Consumption tax payable 应交资源税Resources tax payable 应交所得税Income tax payable 应交土地增值税Increment tax on land value payable 应交城市维护建设税Tax for maintaining and building cities payable 应交房产税Housing property tax payable 应交土地使用税Tenure tax payable 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable 其他应交款Other fund in conformity with paying 其他应付款Other payables 预提费用Drawing expense in advance 其他负债Other liabilities 待转资产价值Pending changerover assets value 预计负债Anticipation liabilities 长期负债Long-term Liabilities 长期借款Long-term loans 一年内到期的长期借款Long-term loans due within one year. 一年后到期的长期借款Long-term loans due over one year 应付债券Bonds payable 债券面值Face value, Par value 债券溢价Premium on bonds 债券折价Discount on bonds 应计利息Accrued interest 长期应付款Long-term account payable 应付融资租赁款Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 专项应付款Special payable 一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year 递延税款Deferral taxes 所有者权益类OWNERS EQUITY 资本Capita 实收资本或股本Paid-up capital(or stock) 实收资本Paicl-up capital 实收股本Paid-up stock 已归还投资Investment Returned 资本公积Capital reserve 资本或股本溢价Cpital(or Stock) premium 接受捐赠非现金资产准备Receive non-cash donate reserve 股权投资准备Stock right investment reserves 拨款转入Allocate sums changeover in 外币资本折算差额Foreign currency capital 其他资本公积Other capital reserve 盈余公积Surplus reserves 法定盈余公积Legal surplus 任意盈余公积Free surplus reserves 法定公益金Legal public welfare fund 储备基金Reserve fund 企业发展基金Enterprise expension fund 利润归还投资Profits capitalizad on return of investment 利润Profits 本年利润Current year profits 利润分配Profit distribution 其他转入Other chengeover in 提取法定盈余公积Withdrawal legal surplus 提取法定公益金Withdrawal legal public welfare funds 提取储备基金Withdrawal reserve fund 提取企业发展基金Withdrawal reserve for business expansion 提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 利润归还投资Profits capitalizad on return of investment 应付优先股股利Preferred Stock dividends payable 提取任意盈余公积Withdrawal other common accumulation fund 应付普通股股利Common Stock dividends payable 转作资本或股本的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit 成本类Cost 生产成本Cost of manufacture 基本生产成本Base cost of manufacture 辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowance 补贴Bonus 外保劳务费Outsourcing fee 福利费Employee benefits/welfare 会议费Coferemce 加班餐费Special duties 市内交通费Business traveling 通讯费Correspondence 电话费Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Rent 管理费Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费Education and training 接待费Entertainment 图书、印刷费Books and printing 运费Transpotation 保险费Insurance premium 支付手续费Commission 杂费Sundry charges 折旧费Depreciation expense 机物料消耗Article of consumption 劳动保护费Labor protection fees 季节性停工损失Loss on seasonality cessation 劳务成本Service costs 损益类Profit and loss 收入Income 业务收入OPERATING INCOME 主营业务收入Prime operating revenue 产品销售收入Sales revenue 服务收入Service revenue 其他业务收入Other operating revenue 材料销售Sales materials 包装物出租Wrappage lease 出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax 其他收入Other revenue 投资收益Investment income 短期投资收益Current investment income 长期投资收益Long-term investment income 计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue 国家扶持补贴收入Subsidize revenue from country 其他补贴收入Other subsidize revenue 营业外收入NON-OPERATING INCOME 非货币性交易收益Non-cash deal income 现金溢余Cash overage 处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets 固定资产盘盈Fixed assets inventory profit 罚款净收入Net amercement income 支出Outlay 业务支出Revenue charges 主营业务成本Operating costs 产品销售成本Cost of goods sold 服务成本Cost of service 主营业务税金及附加Tax and associate charge 营业税Sales tax 消费税Consumption tax 城市维护建设税Tax for maintaining and building cities 资源税Resources tax 土地增值税Increment tax on land value 其他业务支出Other business expense 销售其他材料成本Other cost of material sale 其他劳务成本Other cost of service 其他业务税金及附加费Other tax and associate charge 费用Expenses 营业费用Operating expenses 代销手续费Consignment commission charge 运杂费Transpotation 保险费Insurance premium 展览费Exhibition fees 广告费Advertising fees 管理费用Adminisstrative expenses 职工工资Staff Salaries 修理费Repair charge 低值易耗摊销Article of consumption 办公费Office allowance 差旅费Travelling expense 工会经费Labour union expenditure 研究与开发费Research and development expe