会计科目中英文对照表(含明细科目)

1、、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents'100901外埠存款OthercityCashinbank'100902银行本票Cashier'scheque'100903银行汇票Bankdraft'100904信用卡Creditcard'100905信用证保证金L/CGuaranteedeposits'100906存出投资款Refundabledep

2、osits1101短期投资Short-terminvestments'110101股票Short-terminvestments-stock'110102债券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable1111应收票据Noterec

3、eivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othernotesreceivable1141坏账准备Baddebtreserves1151预付账款Advancemoney1161应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmat

4、erials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料本钱差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品进销差价1251委托加工物资1261委托代销商品1271受托代销商品1281存货跌价准备DifferencesbetweenpurchasingandsellingpriceWorkinprocess-outsourcedTrusttoandsellthegoodsonacommissionbasisCommissio

5、nedandsellthegoodsonacommissionbasisInventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks'140101股票投资Investmentonstocks'140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-ter

6、minvestmentonbonds'140201债券投资Investmentonbonds'140202其他债权投资Otherinvestmentonbonds1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves1431委托贷款Entrustloans'143101本金Principal'1431

7、02利息Interest'143103减值准备Depreciationreserves1501固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machi

8、neryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial'160101专用材料Special-purposematerial'160102专用设备Special-purposeequipment'160103预付大型设备款Prepaymentsforequipment'160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安装工程Erectionworks在安

9、装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值准备Construction-in-processdepreciationreserves1701固定资产清理Liquidationoffixedassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备I

10、ntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处理财产损溢Waitdealassetslossorincome'191101待处理流动资产损溢Waitdeal

11、intangibleassetslossorincome'191102彳寺处理固定资产损溢WaitdealfixedassetslossorincomeLiability短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages2153应付福利

12、费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable'217101应交增值税valueaddedtaxpayable'21710101进项税额WithholdingsonVAT'21710102已交税金Payingtax'21710103转出未交增值税UnpaidVATchangeover'21710104减免税款Taxdeduction'21710105销项税额SubstitutedmoneyonVAT'21710106出口退税Taxreimbursementforexp

13、ort'21710107进项税额转出ChangeoverwithnoldingsonVAT'21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax'21710109转出多交增值税OverpaidVATchangeover'217102应交营业税'217103应交消费税'217104应交资源税217105应交所得税'21710110未交增值税UnpaidVATBusinesstaxpayableConsumptiontaxpayableResourcestaxpayableIncometa

14、xpayable'217106应交土地增值税Incrementtaxonlandvaluepayable'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable217108应交房产税Housingpropertytaxpayable217109应交土地使用税Tenuretaxpayable217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable,217111应交个人所得税Personalincometaxpayable2176其他应交款Otherfu

15、ndinconformitywithpaying2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201待转资产价值Pendingchangeroverassetsvalue2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans年内至U期的长期借款Long-termloansduewithinoneyear年后至U期的长期借款Long-termloansdueoveroneyear2311应付债券B

16、ondspayable,231101债券面值,231102债券溢价1231103债券折价Facevalue,ParvaluePremiumonbondsDiscountonbonds1231104应计利息Accruedinterest2321长期应彳t款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay年内至U期的长期应付Long-termaccountpayableduewithinoneyear年后至U期的长期应付Long-termaccountpayableoveroneyear2331专项应付款Specialpayable

17、年内至U期的专项应付Long-termspecialpayableduewithinoneyear年后至U期的专项应付Long-termspecialpayableoveroneyear2341递延税款Deferraltaxes三、所有者权益类OWNERS'EQUITY资本Capita3101实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积Capitalreserve,311101资本(或股本)溢彳Cpital(orStock)

18、premium,311102接受捐赠非现金资产准备Receivenon-cashdonatereserve,311103股权投资准备Stockrightinvestmentreserves1311105拨款车入Allocatesumschangeoverin311106外币资本折算差额Foreigncurrencycapital1311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserves1312101法定盈余公积Legalsurplus1312102任意盈余公积Freesurplusreserves1312103法定公益金Legalpublic

19、welfarefund,312104储藏基金Reservefund,312105企业开展基金Enterpriseexpensionfund,312106利润归还投资Profitscapitalizedonreturnofinvestment利润Profits3131本年利润Currentyearprofits3141利润分配Profitdistribution,314101其他转入Otherchengeoverin,314102提取法定盈余公积Withdrawallegalsurplus,314103提取法定公益金Withdrawallegalpublicwelfarefunds,314104

20、提取储藏基金Withdrawalreservefund,314105提取企业开展基金Withdrawalreserveforbusinessexpansion,314106提取职工奖励及福利基金Withdrawalstaffandworkers1bonusandwelfarefund,314107利润归还投资Profitscapitalizadonreturnofinvestment,314108应付优先股股利PreferredStockdividendspayable,314109提取任意盈余公积Withdrawalothercommonaccumulationfund,314110应付普通

21、股股利CommonStockdividendspayable314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock),314115未分配利润Undistributedprofit四、本钱类Cost4101生产本钱Costofmanufacture,410101根本生产本钱Basecostofmanufacture,410102辅助生产本钱Auxiliarycostofmanufacture4105制造费用Manufacturingoverhead材料费Materials治理人员工资ExecutiveSalaries奖金Wa

22、ges退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent治理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训I费Educationandtraining接待费Entertainment

23、图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation4107劳务本钱Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingrevenue产品销售收入Salesrev

24、enue效劳收入Servicerevenue5102其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所彳#税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserve

25、s5203补贴收入Subsidizerevenue国家扶持补贝占收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue5301营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outla

26、y业务支出Revenuecharges5401主营业务本钱Operatingcosts产品销售本钱Costofgoodssold效劳本钱Costofservice5402主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料本钱Othercostofmaterialsale其他劳务本钱Otherc

27、ostofservice其他业务税金及附加费Othertaxandassociatecharge费用Expenses5501营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees5502治理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge彳氐值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费L