會計(jì)科目中英文對照表

1、編號企業(yè)會計(jì)制度會計(jì)科目中英文對照表科目名稱& ! tl U 1BJB I I中文isaBwaaiBLin r b ! i ! sstr -1 - rr? i ! etr tar-t l b r一、資產(chǎn)類AssetsKBI II :二Uil ! 一,I1HBI I I IBI I U！ I I ! BII I ;流動資產(chǎn)9 VBiTHBH 3 VB HB : Bn ! n VB : 貨幣資金 j- J -r r- t r r!- r i a rw i =i n r 1001現(xiàn)金1002銀行存款1009其他貨幣資金L100901外埠存款100902銀行本票100903銀行匯票Curre nt a

2、ssetsI ： H MU mB!l U V I EBBCash and cash equivale ntsCashI I Hl IU3 UUI I ICash in bankOther cash and cash equivale ntsOther city Cash in bankCashiers cheque100904100905-信用證保證金1009061101信用卡Bank draftCredit cardL/C Guara ntee deposits存出投資款 短期投資110101|股票110102!債券110103：基金 am nn ! ri 11010411021111其他短

3、期投資跌價準(zhǔn)備應(yīng)收票據(jù) ，M I Jb I I im I I I I I IBM I銀行承兌匯票ru n n a :bi n n h n n商業(yè)承兌匯票112111221131113311411151 ms n1161應(yīng)收股利InwK:Bvana t a * kbba 應(yīng)收利息 應(yīng)收賬款 其他應(yīng)收款 壞賬準(zhǔn)備 預(yù)付賬款中 :r n a 應(yīng)收補(bǔ)貼款i庫存資產(chǎn) : !：: KaiBB I IMBa ! BBKU12011211物資采購Refun dable depositsShort-term in vestme ntsi-ia _“-“，+Short-term in vestme nts - s

4、tockamnn_ri_WT_rrm liu -j* g = r-Lr- rrv-* -l nkmT_rrr m rr r nrr zShort-term in vestme nts - corporate bondsShort-term in vestme nts - corporate fundsii ay ixHU hwihibii r F hi iww i ntBin u i ww iibti mm bm biShort-term in vestme nts - otherShort-term in vestme nts falli ng price reserves Note rec

5、eivable I I l I ll l 11 ： = I 1 I l I I lIB ,! I l U ! I I I lIllBank accepta neeTrade accepta nee i i ian ntiBB rDivide nd receivable BKI3a BIM a BB ： KB-I EBB! I Supplies purchas ingRaw materials231taa i 1232I- 12411243nKim ei12441251126112711281Lwww12911301包裝物 低值易耗品Wrappageiiau n iin ! n材

6、料成本差異 .自制半成品 庫存商品ua naa Ma i ims rniamxaEam ni.商品進(jìn)銷.差價委托加工物資委托代銷商品受托代銷商品存貨跌價準(zhǔn)備 分期收款發(fā)出商品 待攤費(fèi)用fw-wr-wjy-w 亠L(fēng)ow-value con sumpti on goods a un m uu tB a am biiMaterials cost varia neeSemi-F ini shed goodsFini shed goodsDiffere nces betwee n purchas ing and sell ing priceWork in process - outsourcedTrus

7、t to and sell the goods on a commissi on basis Commissi oned and sell the goods on a commissi on basisInven tory falli nrice reserves1401140101bbi n m Hi140102I - aa - * e c u a i s_- .長期投資長期股權(quán)投資股票投資 I an n a i an n 其他股權(quán)投資money. and . send, out . the. goods . by stages Deferred and prepaid expe nses

8、MW歯 H WWMWBWMW $ H14I I III Hi RH H H 出 X Wli* N*HI 鈕 WWWMWWlft*fcWWLong-term investment 一一Long-term. .investment on. stocks In vestme nt on stocks bii nn ? annm Other in vestme nt on stocks1402 長期債權(quán)投資 n an * ; an n aar: ibbi Bara140201L-債券投資-140202.其他債權(quán)投資Lon g-term in vestme nt on bonds oBm arai na

9、i ana Bar : awi raiBBi nwbi am，-Investment . on _ bonds.1421長期投資減值準(zhǔn)備、 ! * 1 tl I IIIIB I IBJB LI ! 1.股權(quán)投資減值準(zhǔn)備Other .inves一tment on .bondsLon g-term in vestme nts depreciati on reserves i ti = i i hub i Bin ii ! u ma ii u ma n債權(quán)投資減值誰備iti I ii ni Mill mnri i 0td, hbi i i i ii Stock rights . investment

10、 depreciation, . reserveBcreditors rights investment depreciation reserves1 OIMBI I IHBI I :1 I tl !* 1 1 ! I 1111 I I l ! IM I I I BH B ,H ! I : I：1 OIBBI I MB I I l科目名稱編號 TT*1央文1431委托貸款i143101；本金|a!bmh Ei!i iw：iana!ibmh iMa iw?。?43102!利息HIE H143103I i r w rn ve warewb naa inr n EBn a s?3 ._. .Trad

11、e . a.ccept.anc.e込 Ac.countpayable 一.二一一-.二.一.一 Deposit .received. Proxysaegoods.revenue-Accrued . wages.Accrued, welfarism一 2171 應(yīng)交稅金21.71,0.1爲(wèi).應(yīng)交增值稅一進(jìn)項(xiàng)稅額一21710101Taxpayablevalue added , tax+payable,”Withholdingson VATi科目名稱編號文已交稅金21710103轉(zhuǎn)出未交增值稅T IVV !！!寸 HJi IHMflJI m !！ H!21710104減免稅款銷項(xiàng)稅額IIM H BB

12、l H 3: : :! b KK 出口退稅217101022171010521710106217101072171010821710109 ULB BJBI*H UU21710110217102進(jìn)項(xiàng)稅額轉(zhuǎn)出iEABI L9MJ KH1 I BAa d MaBfaGiBBI E*BI L KSJ HH IJ BS a A I. E ! I hiHI KAI B*B J Bl出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額轉(zhuǎn)出多交增值稅1 IB UIIL MB! IULB ! Bl 未交增值稅應(yīng)交營業(yè)稅217103應(yīng)交消費(fèi)稅 w nan bb 工 raa a w na b bb zi217104應(yīng)交資源稅217105應(yīng)交

13、所得稅217106應(yīng)交土地增值稅Paying taxUn paid VAT cha ngeoverziLHMfl 3 :! ! ：i： a raa n ： ms mm 一b r a u w e ：i： n w mm H Tax deduct ionSubstituted money on VAT BUB Bn bbibemb3bih b:n: hbih bb bhb bbs 3bm uh bib nikbih . Tax reimburseme nt for exportChan geover with no Idi ngs on VAT BliliBKMMI EMMil HM :BM ! l

14、i EMW I MM a KM !：! MH li Mtil EMMB ： MMH BiM ! MH!： liMMH HMII ! EiMI EMK IMMil BiM ： BB * li ) EMM I MMExport deduct domestic sales goods taxOverpaid VAT cha ngeover ： : i ! nai ： :li一 u u u bjbiu mu ,n! uii Aai ib u u lu ib 一Un paid VATBusin ess tax payablevwwwwvwwnwvniwwHwwwwMwwuwvwwrnwvnrwwwwsM

15、wuwwwvmwwHwvnwvwnMwwwvwwvwwnrswvniwwuwvMwwwMwwwnwvniwvHwwwwMwwwwvwwnrvwwirwwwviiMWMWwwwwvwwmwinCon sumpti on tax payableULBBHiama ana nama ; van an cBHri ： nan ! bvb： bbb ;! n aw. _c 3 3 an na v bb raa n ： 0 bvb ： 一Resources tax payableIn come tax payableaU! MB： CMII E H：l IIHI BM 9M U E BM IB C ： B

16、 BM KBCMII :BM IZIn creme nt tax on land value payable217107應(yīng)交城市維護(hù)建設(shè)稅Tax for maintaining and buildi ng cities payable217108應(yīng)交房產(chǎn)稅Hous ing property tax payable217109應(yīng)交土地使用稅Tenure tax payable217110應(yīng)交車船使用稅Vehicle and vessel usage lice nse plate tax(VVULPT) payable217111應(yīng)交個人所得稅Personal in come tax payabl

17、e217621812191220122112301其他應(yīng)交款其他應(yīng)付款. 預(yù)提費(fèi)用其他負(fù)債待轉(zhuǎn)資產(chǎn)價值1 ！ 預(yù)計(jì)負(fù)債IuyTi-i-h-i im- t長期負(fù)債長期借款亠MTW-rlimrL；一-Lmr-”O(jiān)ther fund in con formity with pay ingOther payablesDraw ing expe nse in adva neeOther liabilitiesPending cha ngerover assets valueAnticipation liabilities.L.ong.7term.L.ia.bi|.itiesLon g-term loa

18、nsMW一年內(nèi)到期的長期借款Long-term loans due within one year231101 ElElUa EMI I EM I IMJ III231102231103231104Lj nw _w h j2321債券面值A(chǔ)n EMI TEBB3 D I HI HE I EK II HriTHBTEBB I IIHJ I:債券溢價債券折價nair vbbm :r bbh h mb a a bb bhk bb ebbh3EBBaa應(yīng)計(jì)利息imry:btnjjyyjryijjvnrtij長期應(yīng)付款應(yīng)付融資租賃款Bonds payableFace value, Par valueI

19、I IKi I IMJ IIHI III Bail EH! I HI I IKi I I Mil UlilJia BUIPremium on bondsDisco unt on bondsI riMHil IBB a :S B E KBBI il MB a 3 BB iM K -:Accrued in terestLong-term . account . payable.AccruedJjnanclaLleaseoutay一年內(nèi)到期的長期應(yīng)付Lon g-term acco unt payable due withi n one yearLon g-term acco unt payable

20、over one year2331一年后到期的長期應(yīng)付 專項(xiàng)應(yīng)付款一年內(nèi)到期的專項(xiàng)應(yīng)付Long-term special payable due within one year2341遞延稅款三、所有者權(quán)益類 Own ers Equity資本Deferral taxes310331113101實(shí)收資本（或股本）實(shí)收資本1實(shí)收股本已歸還投資公積 -.資本公積Paid-up capital(or stock)Paicl-up capitalPaid-up stockn KB BM r BBM a IB E I ! r il In vestme nt Retur ned. _LM Capital r

21、eserveE 一 311102； 一-接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備311103)股權(quán)投資準(zhǔn)備 I i 11 ! i I i f*fai nu W I *i Had i imjb i ,u : i i i !.311105i撥款轉(zhuǎn)入.31.1106Receive non-cash don ate reserver i a nr easivar ekbi r boinw a n vb nStock right in vestme nt reserves Allocate sums cha ngeover inForeign, currency . .capital.科目名稱編號L2rp-HB-央 文3

22、11107； 其他資本公積2 3121盈余公積 ! MWLBMH EMHH HBM! 312101312102 ! 312103312104卜Mil , BSBI I.312105312106Other capital reserveSurplus reservesl：mMa 1 M!HMM9 !法定盈余公積任意盈余公積 法定公益金 儲備基金 A BX !； KB BMa I H BS I 企業(yè)發(fā)展基金 利潤歸還投資 利潤本年利潤利潤分配n:! 3 V: HX31313141314101：其他轉(zhuǎn)入314102;提取法定盈余公積314103提取法定公益金314104:提取儲備基金 Ma mm r

23、 mha : mb mh:rmh! hwaMH-BmmarMH! vbmk mm kmha iMHTnHnimi314105-提取企業(yè)發(fā)展基金nwwwHWwnwivvhwvwwwwvarvwwrnwwawwiiwwwwwwwvwwirMwwnwwawwnawWHWVMrmwwnrwwwnnwwawwwMWVwwwwvmwwaw314106:提取職工獎勵及福利基金 b bk. bh t u aB BnBHririiBBmwBirBBnBnBHarBBnBHiiriM*niBBWunBBWBar bh k : xbmhkbwbbi314107|利潤歸還投資.314108；.應(yīng)付優(yōu)先股股利31410

24、9提取任意盈余公積 ： n an n Bar n ani am ana Bar ! nwai nn an Bar n kbi 314110:應(yīng)付普通股股利314111:轉(zhuǎn)作資本 (或股本)的普通股股利Legal surplusFree surplus reservesznBn: : bib 3nzi nMn m：iuubi: :i:m hbb h bib 3bm uh! bibhb:! :nLegal public welfare fundReserve fund I.-!* KKBJHI：3EKBI I,3B KB iB K I BBI: BB ! BBBII：: BIB il E BKI

25、I3 KB ! SB BBC MB! E BMEn terprise expe nsion fundProfits capitalizad on return of in vestme ntProfitsCurrent year profitsProfit distributi onn IIMB 1 BM ! ! ! W: H3 I ! * VB n ! XBB ! B9 Cn : * m BM K ! n 0 BVB Bl :：一U一UB.UOther che ngeover inWithdrawal legal surplus： II M HUB!： IZMMil HM IBM! 13 H

26、：ln MM： MBC MMil UMM I MMH BiM iB- E BB liMMZI MM IBM KBE MB! KMia HM IBM! li MXMMWithdrawal legal public welfare fundsWithdrawal reserve fundERMn iHHB3* MB MIB BMHII MHU 3*! MM H ZT ： I :! I：3 EB 9 KB J!： BBSI MHd 3 US MB MH U工M： nMH3 3KM ! Withdrawal reserve for bus in ess expa nsionWMWVwwwwwwwwnw

27、wHWwnaMwwwvwMvvwwnwwnnwwwvMWVWMrwwwwvwwnwtfvawwwwMWVwwwwwrvwwnwwawwnaMWVMWVMmwwirvwwirwwBWwnaMwwwwwwwwwnwwnnrwvwwvMWVWMrwwwvwwrnwninWithdrawal staff and workers bonus and welfare fundITITBBHiriBB 3MB B E : il UM J BB HA K : BIB EBBH3 !*E SI XBB IIBB : :EBBH3 3 iM K MH E : 3 BilKB ! : K il Profits ca

28、pitalizad on return of in vestme ntPreferred Stock divide nds payableWithdrawal other com mon accumulati on fundCommon Stock divide nds payableCom mon Stock divide nds cha nge to assets(or stock)314115未分配利潤I四、成本類 Cost + .21 3i 生產(chǎn)成本Un distributed profit4101410101410102;輔助生產(chǎn)成本= 4105基本生產(chǎn)成本 制造費(fèi)用材料費(fèi)WWVWW

29、WWWVWWWMUWVWW1管理人員工資Cost of manufactureBase cost _of manufactureAuxiliary cost of manu facture: ! Ban i n ni hbi i an ! ni Manu facturi ng overhead MaterialsmicfYTiirwjvinju1 jbExecutive Salaries科目名稱獎金科目名稱Outsourci ng feeEmployee ben efits/welfareW. - St . i s WW.“ = 4W； ”. - ”i “ - - - H. - S. . _

30、. i . _ . _ . _. _ _. m . _. . _. . _. . _. - _. . _. . _. . _ . . _ . = ” _. - . _ . - - . _：_一退職金_! 補(bǔ)貼 a ! n cB a-”w = .= = = . _. . _. .租賃費(fèi)f管理費(fèi)車輛維護(hù)費(fèi)油料費(fèi)培訓(xùn)費(fèi)EB n rBtl !-一接待費(fèi)圖書、印刷費(fèi)、i yttlWater and SteamTaxes and dues KBa kha:bb a bhi：hbbh ebbba bbhBaaLKaRentMaintenanceviiwwuMnwwvvwwnwvwwwwwwwwwvwwrrvwvwwwwMwvMwvwVehicles maintenanceVehicles maintena