会计科目中英文对照表

1、最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002银行存款Cash in bank1009其他货币资金Other cash and cash equivalents100901夕卜埠存款Other city Cash in bank100902银行本票Cashiers cheque100903银行汇票Bank draft*100904信用卡Credit card100905信用

2、证保证金L/C Guarantee deposits100906存岀投资款Refundable deposits1101短期投资Short-term investments110101股票Short-term investments - stock4 10102债券Short-term investments - corporate bondsU 10103基金Short-term investments - corporate funds110110其他Short-term investments - other最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 202

3、0 年 12 月 23 口星期三 20:13:021102短期投资跌价准备Short-term investments falling price resenres最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02应收款Account receivable1111应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121应收股利Dividend receivable1122应收利息Interest receivable1131应收账款Acco

4、unt receivable1133其他应收款Other notes receivable1141坏账准备Bad debt reserves1151预付账款Advance money1161应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201物资采购Supplies purchasing1211原材料Raw materials1221包装物Wrappage1231低值易耗品Low-value consumption goods1232材料成本差异Materials cost variance1241自制半成

5、品Semi-Finished goods1243库存商品Finished goods1244商晶进纟肖差价Differences between purchasing and selling price1251委托加工物资Work in process - outsourced最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:021261委托代辛肖商品Trust to and sell the goods on a commission basis鼓新将品资料整理推荐.更新 T-O 二 Q 年十二月二十三口 2020

6、年 12 月 23 口星期三 20:13:02址新资料推荐1271受托代销商品Commissioned and sell the goods on a commissionbasis1281存货跌价准备Inventory falling price reserves1291分期收款发出商品Collect money and send out the goods by stages1301待摊费用Deferred and prepaid expenses长期投资Long-term investment1401长期股权投资Long-term investment on stocks140101股票

7、投资Investment on stocks140102其他股权投资Other investment on stocks1402长期债权投资Long-term investment on bonds140201债券投资Investment on bonds140202其他债权投资Other investment on bonds1421长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stockrightsinvestment depreciation reserves债权投资减值准备Bcreditors rights inv

8、estment depreciation reserves 1431委托贷款Entrust loans143101本金Principal*143102利息Interest143103减值准备Depreciation reseies1501固定资产Fixed assets房屋Building建筑物Structure最新资料推荐鼓新将詁资料整理推荐.更新 F 二 O 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and impl

9、ement1502累计折旧Accumulated depreciation1505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 1601匚程物资Project goodsand material*160101专用材料Special-purpose material*160102专用设备Special-purpose equipment*160103预付大型设备

10、款Prepayments for equipment*160104为生产准备的工具及器具Preparative instruments andimplement for fabricate1603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Technicalinnovation project大修理工程General overhaul project1605在建工程减值准备Construction-in-process depreciation reserves1701

11、固定资产清理Liquidation of fixed assets1801无形资产Intangible assets最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02专利权Patents最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02Goodwill1805无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商

12、标权减值准备trademark rights depreciation reserves1815未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901长期待摊费用Long-term deferred and prepaid expenses1911待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss orincome191102待处理固定资产损溢Wait deal fix

13、ed assets loss or income二、负债类LiabilityCurrent liability银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉短期负债2101短期借款Short-term borrowing2111应付票据Notes payable最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02212121312141应付账款

14、预收账款代销商品款Account payableDeposit receivedProxy sale goods revenue2151应付工资Accrued wages2153应付福利费Accrued welfarism2161应付股利Dividends payable2171应交税金Tax payable217101应交增值税value added tax payable*21710101进项税额Withholdings on VAT21710102己交税金Paying tax21710103转出未交增值税Unpaid VAT changeover21710104减免税款Tax deduc

15、tion21710105销项税额Substituted money on VAT*21710106出 口退税Tax reimbursement for export21710107进项税额转出Changeover withnoldings on VAT*21710108出口抵减内销产品应纳税额Export deductdomestic sales goods tax21710109转出多交增值税Overpaid VAT changeover*21710110未交增值税Unpaid VAT717102应交营业税Business tax payable217103应交消费税Consumption

16、tax payable217104应交资源税Resources tax payable最新资料推荐鼓新将詁资料整理推荐.更新 F 二 O 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02217105应交所得税Income tax payable217106应交土地增值税Increment tax on land value payable217107应交城市维护建设税Tax for maintaining and building citiespayable717108应交房产税Housing property tax payable217109应交土地使用稅

17、Tenure tax payable217110应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable217111应交个人所得税Personal income tax payable2176其他应交款Other fund in conformity with paying2181其他应付款Other payables2191预提费用Drawing expense in advance其他负债Other liabilities2201待转资产价值Pending changerover assets value2211预计负

18、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应付债券Bonds payable*231101债券面值Face value, Par value231102债券溢价Premium on bonds231103债券折价Discount on bonds最新资料推荐鼓新将詁资料整理推荐.更新 F 二 O 二 C 年十二

19、月二十三口 2020 年 12 月 23 口星期三 20:13:02231104应计利息Accrued interest2321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 year2331专项应付款Special payable一年内到期的专项应付Long-term special payable due w

20、ithin one year一年后到期的专项应付Long-term special payable over one year2341递延税款Deferral taxes三、所有者权益类OWNERSEQUITY资本Capita3101实收资本(或股本)Paid-up capital(or stock)实收资木Paicl-up capital实收股木Paid-up stock3103已归还投资Investment Returned公积3111资本公积Capital reserve311101资木(或股木)溢价Cpital(or Stock) premium311102接受捐赠非现金资产准备Rec

21、eive non-cash donate reserve*311103股权投资准备Stock right investment reserves*311105拨款转入Allocate sums changeover in最新资料推荐鼓新将詁资料整理推荐.更新 F 二 O 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02311106外币资本折算差额Foreign currency capital*311107其他资木公积Other capital reserve3121盈余公积Surplus reserves*312101法定盈余公积Legal suiplus*

22、312102任意盈余公积Free surplus reserves312103法定公益金Legal public welfare fund312104储备基金Reserve fund312105企业发展基金Enterprise expension fund*312106利润归还投资Profits capitalizad on return of investment利润Profits3131本年利润Current year profits3141利润分配Profit distribution314101其他转入Other chengeover in314102提取法定盈余公积Withdrawa

23、l legal surplus314103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 businessexpansion314106提取职工奖励及福利基金Withdrawal staff and workers1bonus and welfare fund314107利润归还投资Profits capitalizad on return of investment*314108应付优先股股利Preferr

24、ed Stock dividends payable最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02314109提取任意盈余公积Withdrawal other commonaccumulation 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 Stockdividends change to assets(or stock)*314115未分配利润Undistributed profit四、成木类Cost

25、4101生产成木Cost of manufacture*410101基木生产成木Base cost of manufacture410102辅助生产成本Auxiliary cost of manufacture4105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

26、traveling通讯费Correspondence电话费Correspondence最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02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、E卩刷费Books and printing运费Transpotation保险费Ins

27、urance 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 cessation4107劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101主营业务收入Prime operating revenue产品销售收入Sales revenue址新资料推荐鼓新将品资料整理推荐.更新 T-

28、O 二 Q 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02服务收入Service revenue5102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 revenue5201投资收益Investment income短期投资收益Current investment income长期投资收益Long-term inv

29、estment income计提的委托贷款减值准备Withdrawal of entrust loans reserves5203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 revenue5301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

30、intangible assets固定资产盘盈Fixed assetsinventory profit罚款净收入Net amercement income最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:02支出Outlay业务支出Revenue charges5401主营业务成本Operating costs产品销售成木Cost of goods sold服务成木Cost of service5402主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption

31、 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 value5405其他业务支岀Other business expense销售其他材料成本Other cost of material sale其他劳务成木Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501营业费用Operating expenses彳弋销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees最新资料推荐鼓新将詁资料整理推荐.更新丁二 C 二 C 年十二月二十三口 2020 年 12 月 23 口星期三 20:13:025502管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易