會(huì)計(jì)科目中英文對(duì)照-ZTT.doc

一、資產(chǎn)類Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款Cashinbank1009其他貨幣資金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902銀行本票Cashierscheque100903銀行匯票Bankdraft100904信用卡Creditcard100905信用證保證金L/CGuaranteedeposits100906存出投資款Refundabledeposits1101短期投資Short-terminvestments110101股票Short-terminvestments-stock110102債券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短期投資跌價(jià)準(zhǔn)備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable1111應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應(yīng)收股利Dividendreceivable1122應(yīng)收利息Interestreceivable1131應(yīng)收賬款A(yù)ccountreceivable1133其他應(yīng)收款Othernotesreceivable1141壞賬準(zhǔn)備Baddebtreserves1151預(yù)付賬款A(yù)dvancemoney1161應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫(kù)存資產(chǎn)Inventories1201物資采購(gòu)Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差異Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫(kù)存商品Finishedgoods1244商品進(jìn)銷(xiāo)差價(jià)Differencesbetweenpurchasingandsellingprice1251委托加工物資Workinprocess-outsourced1261委托代銷(xiāo)商品Trusttoandsellthegoodsonacommissionbasis1271受托代銷(xiāo)商品Commissionedandsellthegoodsonacommissionbasis1281存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages1301待攤費(fèi)用Deferredandprepaidexpenses長(zhǎng)期投資Long-terminvestment1401長(zhǎng)期股權(quán)投資Long-terminvestmentonstocks140101股票投資Investmentonstocks140102其他股權(quán)投資Otherinvestmentonstocks1402長(zhǎng)期債權(quán)投資Long-terminvestmentonbonds140201債券投資Investmentonbonds140202其他債權(quán)投資Otherinvestmentonbonds1421長(zhǎng)期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditorsrightsinvestmentdepreciationreserves1431委托貸款Entrustloans143101本金Principal143102利息Interest143103減值準(zhǔn)備Depreciationreserves1501固定資產(chǎn)Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備Machineryequipment運(yùn)輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement1502累計(jì)折舊Accumulateddepreciation1505固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves1601工程物資Projectgoodsandmaterial160101專用材料Special-purposematerial160102專用設(shè)備Special-purposeequipment160103預(yù)付大型設(shè)備款Prepaymentsforequipment160104為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves1701固定資產(chǎn)清理Liquidationoffixedassets1801無(wú)形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill1805無(wú)形資產(chǎn)減值準(zhǔn)備IntangibleAssetsdepreciationreserves專利權(quán)減值準(zhǔn)備Patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademarkrightsdepreciationreserves1815未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome1901長(zhǎng)期待攤費(fèi)用Long-termdeferredandprepaidexpenses1911待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome191101待處理流動(dòng)資產(chǎn)損溢Waitdealintangibleassetslossorincome191102待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、負(fù)債類Liability短期負(fù)債Currentliability2101短期借款Short-termborrowing2111應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance2121應(yīng)付賬款A(yù)ccountpayable2131預(yù)收賬款Depositreceived2141代銷(xiāo)商品款Proxysalegoodsrevenue2151應(yīng)付工資Accruedwages2153應(yīng)付福利費(fèi)Accruedwelfarism2161應(yīng)付股利Dividendspayable2171應(yīng)交稅金Taxpayable217101應(yīng)交增值稅valueaddedtaxpayable21710101進(jìn)項(xiàng)稅額WithholdingsonVAT21710102已交稅金Payingtax21710103轉(zhuǎn)出未交增值稅UnpaidVATchangeover21710104減免稅款Taxdeduction21710105銷(xiāo)項(xiàng)稅額SubstitutedmoneyonVAT21710106出口退稅Taxreimbursementforexport21710107進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT21710108出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax21710109轉(zhuǎn)出多交增值稅OverpaidVATchangeover21710110未交增值稅UnpaidVAT217102應(yīng)交營(yíng)業(yè)稅Businesstaxpayable217103應(yīng)交消費(fèi)稅Consumptiontaxpayable217104應(yīng)交資源稅Resourcestaxpayable217105應(yīng)交所得稅Incometaxpayable217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable217107應(yīng)交城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcitiespayable217108應(yīng)交房產(chǎn)稅Housingpropertytaxpayable217109應(yīng)交土地使用稅Tenuretaxpayable217110應(yīng)交車(chē)船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable217111應(yīng)交個(gè)人所得稅Personalincometaxpayable2176其他應(yīng)交款Otherfundinconformitywithpaying2181其他應(yīng)付款Otherpayables2191預(yù)提費(fèi)用Drawingexpenseinadvance其他負(fù)債Otherliabilities2201待轉(zhuǎn)資產(chǎn)價(jià)值Pendingchangeroverassetsvalue2211預(yù)計(jì)負(fù)債Anticipationliabilities長(zhǎng)期負(fù)債Long-termLiabilities2301長(zhǎng)期借款Long-termloans一年內(nèi)到期的長(zhǎng)期借款Long-termloansduewithinoneyear一年后到期的長(zhǎng)期借款Long-termloansdueoveroneyear2311應(yīng)付債券Bondspayable231101債券面值Facevalue,Parvalue231102債券溢價(jià)Premiumonbonds231103債券折價(jià)Discountonbonds231104應(yīng)計(jì)利息Accruedinterest2321長(zhǎng)期應(yīng)付款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長(zhǎng)期應(yīng)付Long-termaccountpayableduewithinoneyear一年后到期的長(zhǎng)期應(yīng)付Long-termaccountpayableoveroneyear2331專項(xiàng)應(yīng)付款Specialpayable一年內(nèi)到期的專項(xiàng)應(yīng)付Long-termspecialpayableduewithinoneyear一年后到期的專項(xiàng)應(yīng)付Long-termspecialpayableoveroneyear2341遞延稅款Deferraltaxes三、所有者權(quán)益類OWNERSEQUITY資本Capita3101實(shí)收資本(或股本)Paid-upcapital(orstock)實(shí)收資本Paicl-upcapital實(shí)收股本Paid-upstock3103已歸還投資InvestmentReturned公積3111資本公積Capitalreserve311101資本(或股本)溢價(jià)Cpital(orStock)premium311102接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonatereserve311103股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves311105撥款轉(zhuǎn)入Allocatesumschangeoverin311106外幣資本折算差額Foreigncurrencycapital311107其他資本公積Othercapitalreserve3121盈余公積Surplusreserves312101法定盈余公積Legalsurplus312102任意盈余公積Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104儲(chǔ)備基金Reservefund312105企業(yè)發(fā)展基金Enterpriseexpensionfund312106利潤(rùn)歸還投資Profitscapitalizadonreturnofinvestment利潤(rùn)Profits3131本年利潤(rùn)C(jī)urrentyearprofits3141利潤(rùn)分配Profitdistribution314101其他轉(zhuǎn)入Otherchengeoverin314102提取法定盈余公積Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取儲(chǔ)備基金Withdrawalreservefund314105提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion314106提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkersbonusandwelfarefund314107利潤(rùn)歸還投資Profitscapitalizadonreturnofinvestment314108應(yīng)付優(yōu)先股股利PreferredStockdividendspayable314109提取任意盈余公積Withdrawalothercommonaccumulationfund314110應(yīng)付普通股股利CommonStockdividendspayable314111轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)314115未分配利潤(rùn)Undistributedprofit四、成本類Cost4101生產(chǎn)成本Costofmanufacture410101基本生產(chǎn)成本Basecostofmanufacture410102輔助生產(chǎn)成本Auxiliarycostofmanufacture4105制造費(fèi)用Manufacturingoverhead材料費(fèi)Materials管理人員工資ExecutiveSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)Businesstraveling通訊費(fèi)Correspondence電話費(fèi)Correspondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車(chē)輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書(shū)、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium支付手續(xù)費(fèi)Commission雜費(fèi)Sundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動(dòng)保護(hù)費(fèi)Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation4107勞務(wù)成本Servicecosts五、損益類Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME5101主營(yíng)業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷(xiāo)售收入Salesrevenue服務(wù)收入Servicerevenue5102其他業(yè)務(wù)收入Otheroperatingrevenue材料銷(xiāo)售Salesmaterials代購(gòu)代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue5201投資收益Investmentincome短期投資收益Currentinvestmentincome長(zhǎng)期投資收益Long-terminvestmentincome計(jì)提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves5203補(bǔ)貼收入Subsidizerevenue國(guó)家扶持補(bǔ)貼收入Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue5301營(yíng)業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無(wú)形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤(pán)盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenuecharges5401主營(yíng)業(yè)務(wù)成本Operatingcosts產(chǎn)品銷(xiāo)售成本Costofgoodssold服務(wù)成本Costofservice5402主營(yíng)業(yè)務(wù)稅金及附加Taxandassociatecharge營(yíng)業(yè)稅Salestax消費(fèi)稅Consumptiontax城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其他業(yè)務(wù)支出Otherbusinessexpense銷(xiāo)售其他材料成本Othercostofmaterialsale其他勞務(wù)成本Othercostofservice其他業(yè)務(wù)稅金及附加費(fèi)Othertaxandassociatecharge費(fèi)用Expenses5501營(yíng)業(yè)費(fèi)用Operatingexpenses代銷(xiāo)手續(xù)費(fèi)Consignmentcommissioncharge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium展覽費(fèi)Exhibitionfees廣告費(fèi)Advertisingfees5502管理費(fèi)用Adminisstrativeexpenses職工工資StaffSalaries修理費(fèi)Repaircharge低值易耗攤銷(xiāo)Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)Trave