会计术语中英文对照表

会计科目中英文比较表二、负债兼容性短期负债Current liability2101短期借款Short-term borrowing2111应付票据Oracle Notes payable银行承兑汇票银行acceptance商业承兑票据贸易acceptance2121应付帐款帐户应付帐款2131预先开单Deposit received2141 Proxy sale goods revenue2151工资支付Accrued wages2153支付福利费用Accrued welfarism2161可负担股利Dividends payable2171税捐税捐应付帐款必须支付217101 vat value added tax payable2171011进项税Withholdings on VAT217105102纳税Paying tax217105103从vat unfed vat change over移转21710504税捐撤销Tax deduction217105销项税Substituted money on VAT217105106出口退税Tax reimbursement for export21710507进项税额转移Changeover withnoldings on VAT217105108出口退税收入应纳税额export deduct domestic sales goods tax2171059从多费用vat Overpaid VAT changeover移转21710510 vat圣佩德罗vat217102销售税Business tax payable217103消费税Consumption tax payable217104缴纳的资源税Oracle Resources tax payable217105所得税Income tax payable217106土地增值税Increment tax on land value payable217107城市维护建设税for maintaining and building cities payable217108财产税Housing property tax payable217109土地使用税Tenure tax payable217110应纳税车辆使用税vehicle and vessel usage license plate tax(vv ulpt)payable您必须支付217111个人所得税个人信息税应付款2176其他支付对象other fund in conformity with paying2181其他应付帐款Other payables2191前期费用Drawing expense in advance其他负债其他负债liabilities2201之前的目标资产值Pending changerover assets value211预计负债Anticipation liabilities长期负债Long-term Liabilities2301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 year2311应付票据应付帐款管理系统23101债券面值Face value，Par value23102债券溢价离子债券23103债券折价Discount on bonds23314应计利息Accrued interest2321长期应付帐款长term account payable融资租赁付款Accrued financial lease outlay一年内到期的长期应付帐款长term account payable due within one year一年后到期的长期应付帐款长term account payable over one year2331特殊应付帐款特殊应付帐款一年内到期的特殊应付帐款长term special payable due within one year一年后到期的特殊应付帐款one year长term special payable over2341递延税Deferral taxes三、权益类OWNERS EQUITY资本资本3101实收资本(或资本)Paid-up capital(or stock)实收资本Paicl-up capital实收资本Paid-up stock3103投资已退回Investment Returned公积3111资本公共产品资本预订31101资本(或资本)高级Cpital(或Stock)高级31102接受捐赠非现金资产准备金Receive non-cash donate reserve31103股权投资准备stock right investment reservations31105分配分配smis更改完毕31106外币资本折算差额Foreign currency capital31107其他资本公开其他资本持有3121超额公共打印Surplus reserves312101法定盈余Legal surplus312102任意多馀公共产品Free surplus reserves312103法定公共利益金法律公共权力基金31004预备基金Reserve fund310105企业发展基金企业扩展基金3106利润回收投资profits capitali zad on return of investment利润Profits3131今年利润Current year profits3141利润分配Profit distribution314101其他转入Other chengeover in314102法定剩余公共产品Withdrawal legal surplus提取314103法定公益金withhholdal legal public welc fare funds提取3104准备金提取Withdrawal reserve fund31005萃取企业发展基金withholdal reserve for business expansion314106提取员工报酬和福利基金withadrawal staff and workers bonus and welc fare fund31007利润回收投资profits capitali zad on return of investment31008优先股股息首选Stock dividends payable314109随机盈馀提取without drawal other common accumulation fund314110普通股股息Common Stock dividends payable转换为314111资本(或资本)的普通股股息common stock dividends change to assets(or stock)314115未分配的收益未分配的profit五、损益类Profit and loss收入Income销售收入OPERATING INCOME5101主要销售收入Prime operating revenue产品销售收入销售收入服务收入服务收入5102其他业务收入Other operating revenue销售配料Sales materials代理销售包装物租赁Wrappage lease资产许可销售收入Remise right of assets revenue返回所得税Reimbursement of income tax其他收入Other revenue5201投资收益Investment income短期投资收益Current investment income长期投资回报长term investment income出纳委托贷款损坏准备金withadrawal of entrust loans reservations5203补贴收入Subsidize revenue国家支助补助金收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301非营业收入NON-OPERATING INCOME非货币交易收入Non-cash deal income现金过剩Cash overage固定资产报废净收入net income on disposal of fixed assets无形资产销售收入income on sales of intangable assets固定资产库存收入固定资产库存收入罚款净收入Net amercement income成本Outlay业务支出Revenue charges5401主要业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402主要业务税和附加税以及关联变更销售税销售税消费税Consumption tax城市维护建设税for maintaining and building cities资源税Oracle Resources tax土地增值税Increment tax on land value5405其他业务支出Other business expense销售其它配料成本Other cost of material sale其他人力成本Other cost of service其他营业税与附加税Other tax and associate charge费用支出5501营业费用Operating expenses代理佣金Consignment commission charge运输杂费Transpotation保险费保险高级版。展示费Exhibition fees广告费Advertising fees5502管理成本Adminisstrative expenses员工工资Staff Salaries修理费Repair charge低消费率摊销意见调查。版权所有Office allowance差旅费Travelling expense工会经费Labour union expenditure研发费Research and development expense福利费用Employee benefits/welfare员工教育基金Personnel education大气保险费Unemployment insurance劳动保险费Labour insurance医疗保险保费Medical insurance会议费Coferemce中介机构手续费Intermediary organs雇用咨询成本咨询fees诉讼费用法律成本业务招待费业务entertainment技术转移成本技术转移成本矿产资源补偿费用mineral resources compensation fees下水道费用Pollution dischar