会计科目英文版

1、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L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock

2、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页眉.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 receiv

3、able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 consumptiongoods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Fini

4、shed 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 basis1 / 6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

5、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 onbonds长期投资减值准备 Long-term investments depreciation

6、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页眉.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 imp

7、lement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Machineryequipment 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

8、的工具及器具Preparativeinstruments and implement for fabricate在建工程Construction-in-process安装工程Erection works2 / 6页眉.在安装设备Erectingequipment-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 depreciationreserves固定资产清理Liquidation of fixed assets无形资产Intan

9、gible 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 rightsdepreciation reserves商标权减值准备trademark rightsdepreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss

10、 or income待处理财产损溢 Wait deal assets loss or income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 fixedassets 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 receiv

11、ed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 VATchangeover3 / 6页眉.减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement forexport进项税额转出 Changeover

12、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 VATchangeover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 buildin

13、g cities payable应交房产税Housing property taxpayable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

14、 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 loansdue 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-t

15、erm 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 year4 / 6一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De

16、ferral 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InvestmentReturned公积资本公积Capital reserve资本 ( 或股本 )溢价Cpital(orStock)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 changeove

17、r in页眉.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 legalsurplus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 fund5 / 6页眉.利润归还投资Profits capitalizad onretur