2020年(财务会计)常用会计科目中英对照

1、（财务会计）常用会计科目中英对照20XX年XX月会计科目中英对照表1001现金Cashonhand1002银行存款Cash inbank1009其他货币资金Otherm on etaryfu nd100901外埠存款Deposit ino thercities100902银行本票Cashierscheque100903银行汇票Ba nkdraft100904信用卡Creditcard100905信用保证金Deposittocreditor100906存出投资款Cash inin vest in gacco unt1101短期投资Short-termi nvestme nts110101股票Sh

2、ort-termstocki nvestme nts110102债券Short-termb ondin vestme nts110203甘仝基金Short-termfu ndin vestme nts110110其他Othershort-termi nvestme nts1102短期投资跌价准备Provisi on forloss on decli nei nvalueofshort-termi nvestme nts1111应收票据Notesreceivable1121应收股利Divide ndsreceivable1131应收账款Acco un tsreceivable1133其他应收款O

3、therreceivable1141坏账准备Provisi on forbaddebts1151预付账款Adva ncetosuppliers1161应收补贴款Subsidyreceivable1201物资采购Materialspurchased1211原材料Rawmaterials1221包装物Containers1231低值易耗品Lowcosta ndshortlivedarticles1232材料成本差异Costvaria ncesofmaterial1241自制半成品Semi-fi ni shedproducts1243库存商品Mercha ndise inven tory1244商品

4、进销差价Margin betwee nsell ingan dpurchas in gprice onm ercha ndise1251委托加工物资Materialo neon sig nmen tforfurtherprocessi ng1261委托代销商品Goods oncon sig nmen t-out1271受托代销商品Goods oncon sig nmen t-i n1281存货跌价准备Provisi on forimpairme ntofi nven tories1291分期收款发出商品Goods onin stallme ntsales1301待摊费用Prepaidexpe

5、nse1401长期股权投资Lon g-termequity in vestme nts140101股票投资Lon g-termstocki nvestme nts140102其他股权投资Otherlo ng-termequityi nvestme nts1402长期债权投资Lon g-termdebt in vestme nts140201债券投资Lon g-termb ondin vestme nts140202其他债权投资Otherlo ng-termdebti nvestme nts1421长期投资减值准备Provisi on forimpairme ntofl on g-termi n

6、vestme nts1431委托贷款En trustedloa n143101本金Prin cipalofe ntrustedloa n143102利息In terestofe ntrustedloa n143103减值准备Provisi on forimpairme ntofe ntrustedloa n1501固定资产Fixedassets-cost1502累计折旧Accumulateddepreciatio n1505固定资产减值准备Provisi on forimpairme ntoffixedassets1601工程物资Con structio nm aterial160101专用材

7、料Specificpurposematerials160102专用设备Specificpurposeequipme nts160103预付大型设备款Prepayme ntsformajorequipme nts160104为生产准备的工具及器具Toolsa ndin strume ntspreparedforproducti on1603在建工程Con struct ionin process1605在建工程减值准备Provisi on forimpairme ntofc on structio nin process1701固定资产清理Disposaloffixedassets1801无形资

8、产Intan gibleassets1815未确认融资费用Un recog ni zedfi nancin gcharges1901长期待摊费用Lon g-termdeferredexpe nses1911待处理财产损溢Profit&l ossofassetspe ndin gdisposal191101待处理流动资产损溢Profit&l ossofc urren t-assetspe ndin gdisposal191102待处理固定资产损溢Profit&l ossoffixedassetspe ndin gdisposal2101短期借款Short-termloa ns2111应付票据No

9、tespayable2121应付账款Acco un tspayable2131预收账款Adva ncefromcustomers2141代销商品款Acco un tsofc on sig nedgoods2151应付工资Wagespayable2153应付福利费Welfarepayable2161应付股利Divide ndspayable2171应交税金Taxespayable217101应交增值税Valueaddedtaxpayable21710101进项税额In putVAT21710102已交税金Payme ntofVAT21710103转出未交增值税Outgo in gofu npai

10、dVAT21710104减免税款VATrelief21710105销项税额OutputVAT21710106出口退税Refu ndofVATforexport21710107进项税额转出Outgoi ngofin putVAT21710108出口抵减内销产品应纳税额Mercha ndiseVATfromexperttodomesticsale21710109转出多交增值税Outgoi ngofover-paidVAT217102未交增值税Un paidVAT217103应交宫业税Busin esstaxpayable217104应交消费税Con sumertaxpayable217105应交资

11、源税Taxonn aturalresourcespayable217106应交所得税In cometaxpayable217107应交土地增值税Lan dappreciati on taxpayable217108应交城市维护建设税Urba nmaintenan cea ndcon struct ion taxpayable217109应交房产税Realestatetaxpayable217110应交土地使用税Lan dusetaxpayable217111应交车船使用税Vehiclea ndvesselusagetaxpayable217112应交个人所得税Person ali ncomet

12、axpayable2176其他应交款Otherfu ndpayable2181其他应付款Otherpayables2191预提费用Accruedexpe nses2201待转资产价值Pendin gtra nsfervalueofassets2211预计负债Estimableliabilities2301长期借款Lon g-termloa ns2311应付债券Bon dspayable231101债券面值Parvalueofb ond231102债券溢价Bon dpremium231103债券折价Bon ddisco unt231104应计利息Accruedb ondin terest2321

13、长期应付款Lon g-termpayable2331专项应付款Specificacco un tpayable2341递延税款Deferredtax3101实收资本（或股本）Paid-i ncapital( orsharecapital)3103已归还投资Retiredcapital3111资本公积Capitalreserve311101资本（或股本）溢价Capital(orsharecapital)premium311102接受捐赠非现金资产准备Restrictedcapitalreserveofn on-cashassetsdo natio nreceived311103接受现金捐赠Res

14、erveofcashdo nati on received311104股权投资准备Restrictedcapitalreserveofequity in vestme nts311105拨款转入Governme ntgra ntsreceived311106外币资本折算差额Foreig ncurre ncycapitalc onversion differe nee311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserve312101法定盈余公积Statutorysurplusreserve312102任意盈余公积Discreti on arye

15、ar nin gsurplus312103法定公益金Statutorypublicwelfarefu nd312104储备基金Reservefu nd312105企业发展基金En terprisedevelopme ntfund312106利润归还投资Profitreturnfori nvestme nt3131本年利润Profit&l osssummary3141利润分配Distributi on profit314101其他转入Otheradjustme nts314102提取法定盈余公积金Extractforstatutorysurplusreserve314103提取法定公益金Extr

16、actforstatutorypublicwelfarefu nd314104提取储备基金Extractforreservefu nd314105提取企业发展基金Extractfore nterprisedevelopme ntfund314106提取职工奖励及福利基金Extractforstaffb onusan dwelfarefu nd314107利润归还投资Profitreturnofcapitali nvested314108应付优先股股利Preferen cesharedivide ndpayable314109提取任意盈余公积Extractfordiscretio naryear

17、ni ngsurplus314110应付普通股股利Ordi narysharedivide ndpayable314111转作资本（或股本）的普通股股利Ordi narysharedivide ndtra nsfertocapital(orshare)314115未分配利润Un distributedprofit4101生产成本Costofproduct ion410101基本生产成本Basicproduct ion cost410102辅助生产成本Auxiliaryproducti on cost4105制造费用Manu facturi ngoverheads4107劳务成本Laborcost5101主宫业务收入Salesreve nue5102其他业务收入Revenu esfromotheroperati ons5201投资收益In vestme nti ncome5203补贴收入Subsidy in come5301营业外收入Non-operat in