中国会计科目的中英文对照综述.

1、中国会计科目的中英文对照 返回 中国会计科目的中英文对照 一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivale nts 100901 外埠存款 Other city Cash in bank 100902 银行本票 Cashiers cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用证保证金 L/

2、C Guara ntee deposits 100906 存出投资款 Refu ndable deposits 1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock 110102 债券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term in

3、vestments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance mo

4、ney 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differe

5、nces between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the

6、 goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks 140101 股票投资 Investment on stocks 140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds 140201 债券投资 Investment on bonds 140202 其他债权投资 Other invest

7、ment on bonds 1421 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 1431 委托贷款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 减值准备 Depreciation reserves 1501 固定资产 Fixed

8、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 1502 累计折旧 Accumulated depreciation 1505 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 re

9、serves 1601 工程物资 Project goods and material 160101 专用材料 Special-purpose material 160102 专用设备 Special-purpose equipment 160103 预付大型设备款 Prepayments for equipment 160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting

10、equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 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 Tenur

11、e 商誉 Goodwill 1805 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 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 191

12、1 待处理财产损溢 Wait deal assets loss or income 191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121

13、 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable 217101 应交增值税 value added tax payable 21710101 进项税额 Withholdings on VAT 21710102 已交税金 Paying tax 21710103 转出未交增值税

14、 Unpaid VAT changeover 21710104 减免税款 Tax deduction 21710105 销项税额 Substituted money on VAT 21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出 Changeover withnoldings on VAT 21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover 21710110 未交增值税 Unp

15、aid VAT 217102 应交营业税 Business tax payable 217103 应交消费税 Consumption tax payable 217104 应交资源税 Resources tax payable 217105 应交所得税 Income tax payable 217106 应交土地增值税 Increment tax on land value payable 217107 应交城市维护建设税 Tax for maintaining and building cities payable 217108 应交房产税 Housing property tax paya

16、ble 217109 应交土地使用税 Tenure tax payable 217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值

17、 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 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 2311 应付债券 Bonds payable 231101 债券面值 231102 债券溢价 231103 债券折价 231104 应计利息 Face value, Pa

18、r value Premium on bonds Discount on bonds Accrued interest 2321 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 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special

19、payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes 三、所有者权益类 OWNERS EQUITY 资本 Capita 3101 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 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve 311101 资本(或股本 )溢价 C

20、pital(or Stock) premium 311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves 311105 拨款转入 Allocate sums changeover in 311106 外币资本折算差额 Foreign currency capital 311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves 312101 法定盈余公积 Legal surplus 312102

21、任意盈余公积 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 储备基金 Reserve fund 312105 企业发展基金 Enterprise expension fund 312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution 314101 其他转入 Other chengeover in 31410

22、2 提取法定盈余公积 Withdrawal legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取储备基金 Withdrawal reserve fund 314105 提取企业发展基金 Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund 314107 利润归还投资 Profits capitalizad on return

23、of investment 314108 应付优先股股利 Preferred Stock dividends payable 314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable 314111 转作资本 (或股本 )的普通股股利 Common Stock dividends change to assets(or stock) 314115 未分配利润 Undistributed profit 四、成本类 Cost 4101 生产成本 Cos

24、t of manufacture 410101 基本生产成本 Base cost of manufacture 410102 辅助生产成本 Auxiliary cost of manufacture 4105 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 dutie

25、s 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 Co

26、mmission 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 4107 劳务成本 Service costs 五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service reven

27、ue 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 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 5201 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 o

28、f entrust loans reserves 5203 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 5301 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

29、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 5401 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 5402 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 Reso

30、urces tax 土地增值税 Increment tax on land value 5405 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 5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance prem

31、ium 展览费 Exhibition fees 广告费 Advertising fees 5502 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 expense 福利费 Employee benefits/welfare 职工教育经费 P

32、ersonnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fee

33、s 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax 5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outl

34、ay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax 以前年度损益调整 Prior year income adjustment 项目财务 projec

35、t finance a payment or serious payments 一次或多次付款 abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 accepta nee date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounti

36、ng principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人 accumulated allowance 累计准备金 acknowledgement requirement 对承认的要求 acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法 action 诉讼 actual ownership 事实上的所有权 additional f

37、ilings 补充备案 additional margin 附加利差 additional risk 附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整 administrative fee 管理费 Administrative Law （美国）行政法 advance notice 事先通知 advance 放款 adverse tax con seque nces不利的税收后果 advertising 做广告 affiliated group 联合团体 affiliate 附属机构 Africa

38、n Leasing Association 非洲租赁协会 after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreeme nt concerning rights of explore n atural resources 涉及自然资源开 发权的协议 agreement 协议 aircraft registry 飞机登记 airframe （飞机的）机身 airports 机场 airworthiness directives （飞机的）适航指令 alliances 联盟 allocation of finance in

39、come 财务收益分配 allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 American Law Institute 美国法学会 amortizatio n of deferred loa n fees and related con siderati on 递延的贷款费 和相关的报酬的摊销 amortization schedule 摊销进度表 amortize 摊销 amount o

40、f recourse 求偿金额 amount of usage 使用量 AMT （Alternative Minimum Tax） （美国）可替代最低税 an alogous to 类推为 annual budget appropriation 年度预算拨款 appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws 适用的证券法律 applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisi

41、ons 拨款条例 appropriation 侵占 approval authority 核准权 approval 核准 approximation 近似 arbitrary and artificially high value （ 承租人违约出租人收回租赁物时法官 判决的 ）任意的和人为抬高的价值 arbitration 仲裁 arms length transaction 公平交易 arrangement 安排 arrest 扣留 Article 2A 美国统一商法典关于法定融资租赁的条款 articles of incorporation 公司章程 AsiaLeaae 亚洲租赁协会 a

42、ssess 评估 asset man ager设备经理 asset risk insurance 资产风险保险 asset securitization 资产证券化 asset specificity 资产特点 asset tracking 资产跟踪 asset-backed financing 资产支持型融资 asset-based lessor立足于资产的出租人 asset-oriented lessor 经( 营租赁中的 )资产导向型出租人 asset 资产 assignee 受让人 assignment 让与 association 社团 at the expiry 期限届满时 ATT

43、 (automatic transfer of title) 所有权自动转移 attachments 附着物 attributes 属性 auction sale 拍卖 audits 审计 authenticate 认证 authentication 证实 authority 当局 authorize 认可 availability of fixed rate medium-term financing 固定利率中期融资可得 到的程度 available-for-sale securities 正供出售证券 average life 平均寿命 average man aged net fina

44、n ced asset所管理的已筹资金资产净额平均值 aviation authority 民航当局 backed-up servicer 替补服务者 backhoe反铲装载机 bala nee sheet date资产负债表日 bandwidth 带宽 bank affiliates 银行的下属机构 bank quote 银行报价 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy law 破产法 bankruptcy proceedings 破产程序 bankruptcy 破产 bareboat charterer 光船承租人 bar

45、gain renewal option 廉价续租任择权 basic earnings per share每股基本收益 basic rent基本租金（各期应付的租金） ben eficiaries 受益人 big-ticket items 大额项目 bill and collect 开票和收款 binding agreeme nt有约束力的协议 blind vendor discount 卖主暗扣 bluebook 蓝皮书（美国二手市场设备价格手册） book income 账面收入 book loses 账面亏损 borrower 借款人 BPO（bargai n purchase optio

46、 n廉价购买任择权 bridge facility 桥式融通 bridge 桥梁 broker fee 经纪人费 brokers 经纪人 build-to-suit leases （租赁物由承租人）承建或承造的租赁协议 bulldozer 推土机 bun died additio nal services 捆绑（在一起的）附加服务 bundling 捆绑（服务） bus in ess acquisiti on 业务收购 bus in ess and occupati on tax营业及开业许可税 bus in ess gen eration# 务开发 bus in ess trust 商业信托

47、 by(e)-laws 细则 byte 字节 cable TV network 有线电视网络 cable 电缆 cancelability 可撤销性 can celable可撤销的 capacity 资格 capital allocation 资本分派 capital constraint 资金掣肘 capital contribution 出资额 capital cost资本费用 capital expe nditure 基建费用 capital lease融资租赁协议 capital market 资本市场 capitalize 资本化 captive finance compa ny 专

48、属金融公司 captives专属公司 carry ing amount 维持费用 carrying value 账面结存价值 case law案例法 cash collateral 现金抵押 cash electi on现金选择 cash flow coverage ratio现金流偿债能力比率 cash flow 现金流 cash receipts and cash applicati on现金收入及现金运用 casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金 额） casualty灾变、事故 CAT(computer-added tomograph)依靠电脑的层析

49、X射线摄影机 category 种类 causal sale偶然销售 ceiling 上限 cellular(mobile) 移动通信 central authority 中央集权 certificate of accepta nee接受证书、验收证书 certificate of participation 共享证书 certificate 证书 charitable trust 公益信托 chattel mortgage 动产抵押 chattel paper动产文据 check ing acco unt存款支票户 checklists审核内容清单 circuit board 线路板 civ

50、il and commercial law 民商法 Civil Code （德国）民法典 civil law country （欧洲大陆各国的）大陆法系国家 claim 权利要求 classes 级另 U classification criteria 归类标准 classification determination 类另的确定 classification indicators 分类指标 classificati on of leases 租赁协议分类 classification opinion 分类观点 classificati on process 归类过程 clawback （用附

51、加税 ）填补（福利开支） client 顾客 clinic 诊所 collateral age nt 副代理人 collateral tracking system 抵押物跟踪制度 collateral value 抵押物价值 collateralized by third party medical receivables due 以第三方到期医疗应 收款作为质押 collateral 抵押物 collect and disburse 收取和支付 collectibility 可收回程度 collection 托收 comfort level 方便程度 commerce clause 商务条

52、款 commercial risk 商业风险 commercial terms 商业条款 commissi ons 佣金 commitment 承诺 com mon carriage 通用车队 common law co u n t ry （英美等）海洋法系国家 common trust 共同信托 commonality 通用性 compe nsate 补偿 competitive risk 竞争风险 competitor 竞争者 complex finance leases复杂的融资租赁 comprehe nsive in come 综合收入 comptroller 审计官 computer

53、计算机 con ceptual differe nee 概念上的差另 U con cessi on period持有特许权的期间 con cessi on让步、特许 conclusion 结论 con diti onal sales agreeme n附条件销售协议 con diti ons of usage 使用条件 conduit structure 管道结构 （ 的公司 ） confidentiality 保密性 configure 改装 conflict 冲突 connectivility （信息传递中的）可连通性 consen sual or non-consen sual lied

54、同意或非经同意的留置权 consent 同意 consideration 对价 consolidation 合并 con structive accepta nee of collateral 抵押物的指定接受 con structive sale 推定出售 con sult ing and advisory services 咨询及顾问服务 Consumer Credit Act （德国）消费者信用法 con sumer price in dex消费者价格指数 con sumer secured tran sactior消费者有担保交易 con sumer tran sacti on 消费者

55、交易 consumption tax 消费税 container集装箱 contingent rental 随机租金 con ti ngent rents 随机租金 continu ati on bey ond the term in ati on date 终止日后的接续 con ti nu ous and close customer con tac同客户持续而紧密的接触 con tract maintenance （对设备的）合同维修 contract origination 合同开发 contract pool 合同池 contract portfolio 合同组合 con tract

56、 sales 合同出售 con tract ing cost 缔约成本 contracting states 缔约国 con tracts for services 服务合同 contractual provisions 合同条款 contributions 出资 Convention on the Recognition and Enforcement of Foreign Arbitral Award 承认和执行外国仲裁裁决公约 convention 公约 con verted subord in ated no tes可 转换次级票据 con vi nci ng case有说服力的案例

57、core framework 核心框架 corporate aircraft 公务（飞）机 corporate debt market 公司债市场 corporate guara ntees公司担保 corporate in come tax 公司所得税 corporation 公司 correlation 相关性 cost of capital 资金成本 cost of funds筹资成本 cost of sale 销售成本 coterminous rate 同期利率 cou nsel 律师 counterclaim 反诉 coun terpart 畐寸本 course of deali n

58、g and usage of trade交易习惯和贸易惯例 cove nants 契约 coverage （保险中的）险别 crane起重机 credit and liquidity enhan ceme nt 信用及流动性增级 credit card receivables 信用卡应收款 credit card 信用卡 credit developme nt 信用变化 credit enhan ceme nt信用增级 credit history and profile 信用记录和规模 credit rating 信用等级 credit risk allocati on and man ag

59、eme nt 信用风险的分摊及管理 credit risk 信用风险 credit un derwriti ng process 信用担保程序 credit-based lessor立足于信用的出租人 credit-oriented lessor（经营租赁中的）信贷导向型出租人 creditors 债权人 creditworthi ness 信誉 criterion （衡量用的）标准 critical goals 关键性目标 cross-border funding 跨境融资 currency risk 货币风险 current and non-current liabilities 当期及非

60、当期负债 current ratio 流动比率 current realization 即期实现 cushion 缓冲 customer con tact 客户联系 customers purchase cycle客 户的购买周期 customers 客户 damage 损害 dampe ning effect 肖U弱性效应 data transfer数据转换 data tran smissi on 数据传输 DDC (dedicated con tract carriage)指定车型及司机的合同车队 dealer lessors供 应商出租人 debt capital 债务资本 debt c