中英文会计科目表

1、.中国会计科目的中英语核对一、资产类Assets流动资产Current assets货币资金现金和现金收益。1001现金现金现金1002银行存款现金1009其他货币资金Other cash and cash equivalents100901外汇存款Other city Cash in bank100902银行本票Cashiers cheque100903银行票据Bank draft100904信用卡Credit card100905信用证保证金L/C Guarantee deposits100906存储着投资金Refundable deposits1101短期投资Short-term inv

2、estments110101股短时间进度存储110102债券短期发行-公司110110113基金短期发展-公司基金110110其他短时间测量- other1102短期投资降价准备short-terminvestmentsfallingpriceserves应收帐款应收帐款1111应收票据Note receivable银行承兑票据Bank acceptance商业承兑票据Trade acceptance1121应收股利Dividend receivable1122利息收入Interest receivable1131应收帐款应收帐款1133其他应收款Other notes receivable1

3、141非法帐簿准备Bad debt reserves1151预付帐户Advance money1161应收款补助金coverdeficitbystatesubsidiesofreceivable库存资产库存管理系统1201物资采购Supplies purchasing1211原材料原始材料1221包装物Wrappage1231低价消耗品低价消耗品consumption goods1232材料成本差异Materials cost variance1241自制半成品Semi-Finished goods1243库存商品Finished goods1244商品的销售价格差differenciesbe

4、tweenpurchasing和sellingprice1251委托加工物资在制品- outsourced委托代理销售1261商品的trusttoandsellthegoodsonacommissionbasis1271受托代理商品commissionedandsellthegoodsonacommissionbasis1281准备降价库存库存失效价格保留以1291分期付款发货1301折旧费用差和优先费用长期投资Long-term investment1401长期股票投资Long-term investment on stocks140101股票投资库存140102其他股票投资Other in

5、vestment 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-terminvestmentsdeprecitionreserves股票投资减值准备stocknightinvestentdeprecationreserves债权投资减值准备bcreditorsrightsinvestentdeprecationreserves1431委托向entrust loans融资143101

6、元本Principal143102利率Interest143103折扣准备Depreciation reserves1501固定资产固定资产房屋建筑建筑物结构机械设备机械设备。机械设备运输设备运输技术工具器具Instruments and implement1502累计折旧accumulationdepreciation1505固定资产减少准备固定资产deprecitionreserves房屋、建筑物降价准备大楼/structuredepreciationreserves机械设备减值准备machineryequipmentdeprecitionreserves1601工程物资项目goods a

7、nd material160101专用材料专用材料160102专用设备专用设备160103预付大型设备的Oracle prepayments for equipment160104为生产而准备的工具和器具preparationinstrumentsandimplementsforfabricate1603建设工程Construction-in-process安装工程Erection works安装设备电子设备处理程序.技术要求。技术改造工程Technical innovation project大修理工程General overhaul project为1605建设工程的减分准备constru

8、ction-in-processdeprecationreserves1701固定资产清理固定资产1801无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks，Trade names版权版权所有。土地使用权Tenure商誉Goodwill1805无形资产减值准备intangibleassetsdeprecitionreserves专利权减值准备patentrightsdeprecitionreserves商标权减值准备tramarkrightsrereciationreserves1815融资费用unacknowindfina

9、ncialcharges未得到确认暂挂资产损失溢出。1901长期折旧费用long-termdeferredandprepaidexpenses1911待定财产的损失191101处理的流动资产损失溢出191102待定的固定资产损失溢出二、负债系Liability短期负债Current liability2101短期借款Short-term borrowing2111应付票据Notes payable银行承兑票据Bank acceptance商业承兑票据Trade acceptance2121应付帐款应付帐款2131预付款帐户Deposit received2141代理商品货款Proxy sale

10、 goods revenue2151工资Accrued wages的应对2153福利费Accrued welfarism的支持2161合理股利Dividends payable2171税捐tax应付帐款应该支付217101增值税value added tax payable21710101进口税额Withholdings on VAT21710102已支付税款Paying tax21710103未付vatunpaidvat变更超额21710104减税税Tax deduction21710105销售税额Substituted money on VAT21710106出口退税Tax reimbur

11、sement for export21710107暂付税额转移changeoverthenoldingsonvat21710108出口减去国内销售产品税金的exportdedctdomesticsalesgoodsgtax转出21710109多交增值税Overpaid VAT changeover21710110未支付增值税Unpaid VAT217102营业税Business tax payable支付217103消费税Consumption tax payable217104支付资金来源税Resources tax payable217105所得税Income tax payable217

12、106土地增值税增值税增值税增值税增值税增值税增值税增值税增值税增值税增值税增值税增值税增值税增值税217107城市维护建设税taxformaintingandbuildingcitiespayable217108房地产税Housing property tax payable217109土地使用费Tenure tax payable217110交通船使用vehicleandvesselusagelicenseplatetax (vv ulpt ) payable217111个人所得税个人税应付帐款2176其他应付款和其他资金2181其他应付款Other payables2191预先费用Dra

13、wing expense in advance其他负债Other liabilities2201转移对象资产价值Pending changerover assets value2211预计负债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应付票据Bonds payable231101债券面值Face value，Pa

14、r value231102债券高级onbonds231103债券折扣Discount on bonds231104应计利息Accrued interest2321长期应付帐款长期帐户应付帐款支持融资租赁Accrued financial lease outlay一年内过期的长期响应长时间可应付性长时间不可应付性一年后的长期应对长时间长期可支付的电子产品销售人员2331特别应付帐款特别计划应付帐款一年内过期的专家支持长时间专用可支付的技术人员. withinoneyear一年后过期的专家支持长期应付能力年度。2341递延税金Deferral taxes三、所有者资本类ownershipequity资本Capita3101实际收入资本(或股东) Paid-up capital(or stock