英文會計分錄

1、中文科目 是老 的叫法） 現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金 -外埠存款 Other monetary assets - cash in other cities 其他貨幣資金 -銀行本票 Other monetary assets - cashier s check 其他貨幣資金 -銀行匯票 Other monetary assets - bank draft 其他貨幣資金 -信用卡 Other monetary assets - credit cards 其他貨幣資金 -信用證保證金 Other monetary assets - L/C de

2、posit短期投資 -債券投資 短期投資 -基金投資 短期投資 -其他投資短期投資跌價準備其他貨幣資金 -存出投資款 Other monetary assets - cash for investment 短期投資 -股票投資 Investments - Short term - stocksInvestments - Short term - bondsInvestments - Short term - fundsInvestments - Short term - othersProvision for short-term investment長期股權投資 -股票投資 Long ter

3、m equity investment - stocks 長期股權投資 -其他股權投資 Long term equity investment - others 長期債券投資 -債券投資 Long term securities investemnt - bonds 長期債券投資 -其他債權投資 Long term securities investment - others 長期投資減值準備 Provision for long-term investment 應收票據(jù) Notes receivable 應收股利 Dividends receivable 應收利息 Interest rece

4、ivable 應收帳款 Trade debtors 壞帳準備 - 應收帳款 Provision for doubtful debts - trade debtors 預付帳款 Prepayment 應收補貼款 Allowance receivable 其他應收款 Other debtors壞帳準備 - 其他應收款 Provision for doubtful debts - other debtors 其他流動資產(chǎn) Other current assets物資采購 Purchase原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value c

5、onsumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進銷差價 Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準備 Provision for obsolet

6、e stocks待攤費用 Prepaid expenses待處理流動資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets 委托貸款 -本金 Consignment loan - principle 委托貸款 -利息 Consignment loan - interest 委托貸款 -減值準備 Consignment loan - provision 固定資產(chǎn) -房屋建筑物 Fixed assets - Buildings 固定資產(chǎn) -機器設備 Fixed assets - Plant and m

7、achinery 固定資產(chǎn) -電子設備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn) -運輸設備 Fixed assets - Automobiles 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Impairment of fixed assets 工程物資 -專用材料 Project material - specific materials 工程物資 -專用設備 Project material - specific equipment 工程物資 -預付大型設備

8、款 Project material - prepaid for equipment 工程物資 -為生產(chǎn)準備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無形資產(chǎn) -專利權 Intangible assets - patent無形資產(chǎn) -非專利技術 Intangible assets - indust

9、rial property and know-how 無形資產(chǎn) -商標權 Intangible assets - trademark rights 無形資產(chǎn) -土地使用權 Intangible assets - land use rights 無形資產(chǎn) -商譽 Intangible assets - goodwill 無形資產(chǎn)減值準備 Impairment of intangible assets 長期待攤費用 Deferred assets 未確認融資費用 Unrecognized finance fees 其他長期資產(chǎn) Other long term assets 遞延稅款借項 Defer

10、red assets debits 應付票據(jù) Notes payable 應付帳款 Trade creditors 預收帳款 Adanvances from customers 代銷商品款 Consignment-in payables 其他應交款 Other payable to government 其他應付款 Other creditors 應付股利 Proposed dividends 待轉資產(chǎn)價值 Donated assets 預計負債 Accrued liabilities 應付短期債券 Short-term debentures payable 其他流動負債 Other curr

11、ent liabilities 預提費用 Accrued expenses 應付工資 Payroll payable 應付福利費 Welfare payable 短期借款 -抵押借款 Bank loans - Short term - pledged 短期借款 -信用借款 Bank loans - Short term - credit 短期借款 -擔保借款 Bank loans - Short term - guaranteed應付債券 -債券面值 應付債券 -債券溢價應付債券 - 債券折價 應付債券 -應計利息一年內(nèi)到期長期借款 Long term loans due within one

12、 year 一年內(nèi)到期長期應付款 Long term payable due within one year 長期借款 Bank loans - Long termBond payable - Par valueBond payable - ExcessBond payable - DiscountBond payable - Accrued interest長期應付款 Long term payable專項應付款 Specific payable 其他長期負債 Other long term liabilities應交稅金 -所得稅 應交稅金 -增值稅 應交稅金 -營業(yè)稅 應交稅金 -消費稅

13、Tax payable - income taxTax payable - VATTax payable - business taxTax payable - consumable tax應交稅金 -其他 Tax payable - others遞延稅款貸項 Deferred taxation credit股本 Share capital已歸還投資 Investment returned利潤分配 -其他轉入 Profit appropriation - other transfer in利潤分配 -提取法定盈余公積 Profit appropriation - statutory surpl

14、us reserve 利潤分配 -提取法定公益金 Profit appropriation - statutory welfare reserve 利潤分配 -提取儲備基金 Profit appropriation - reserve fund利潤分配 -提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund 利潤分配 -提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund利潤分配 -利潤歸還投資 Profit appropriation - return

15、investment by profit 利潤分配 -應付優(yōu)先股股利 Profit appropriation - preference shares dividends 利潤分配 -提取任意盈余公積 Profit appropriation - other surplus reserve 利潤分配 -應付普通股股利 Profit appropriation - ordinary shares dividends 利潤分配 -轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 期初未分配

16、利潤 Retained earnings, beginning of the year 資本公積 -股本溢價 Capital surplus - share premium 資本公積 -接受捐贈非現(xiàn)金資產(chǎn)準備 Capital surplus - donation reserve 資本公積 -接受現(xiàn)金捐贈 Capital surplus - cash donation 資本公積 -股權投資準備 Capital surplus - investment reserve 資本公積 -撥款轉入 Capital surplus - subsidiary 資本公積 -外幣資本折算差額 Capital su

17、rplus - foreign currency translation 資本公積 -其他 Capital surplus - others 盈余公積 -法定盈余公積金 Surplus reserve - statutory surplus reserve 盈余公積 -任意盈余公積金 Surplus reserve - other surplus reserve 盈余公積 -法定公益金 Surplus reserve - statutory welfare reserve 盈余公積 -儲備基金 Surplus reserve - reserve fund 盈余公積 -企業(yè)發(fā)展基金 Surplu

18、s reserve - enterprise development fund 盈余公積 -利潤歸還投資 Surplus reserve - reture investment by investment主營業(yè)務收入 Sales 主營業(yè)務成本 Cost of sales 主營業(yè)務稅金及附加 Sales tax 營業(yè)費用 Operating expenses 管理費用 General and administrative expenses 財務費用 Financial expenses 投資收益 Investment income 其他業(yè)務收入 Other operating income 營業(yè)

19、外收入 Non-operating income 補貼收入 Subsidy income 其他業(yè)務支出 Other operating expenses 營業(yè)外支出 Non-operating expenses 所得稅 Income tax 一、資產(chǎn)類 assets 現(xiàn)金 cash on hand 銀行存款 cash in bank 其他貨幣資金other cash and cash equivalent短期投資 short-term investment 短期投資跌價準備short-term investments falling price reserve應收票據(jù) notes receiv

20、able 應收股利 dividend receivable 應收利息 interest receivable 應收帳款 accounts receivable 壞帳準備bad debt reserve預付帳款 advance money 應收補貼款cover deficit receivable from state subsidize其他應收款other notes receivable在途物資 materials in transit 原材料 raw materials 包裝物 wrappage 低值易耗品 low-value consumption goods 庫存商品finished

21、goods委托加工物資work in process-outsourced委托代銷商品trust to and sell the goods on a commission basis受托代銷商品commissioned and sell the goods on a commission basis存貨跌價準備inventory falling price reserve分期收款發(fā)出商品 collect money and send out the goods by stages 待攤費用 deferred and prepaid expenses 長期股權投資long-term inves

22、tment on stocks長期債權投資long-term investment on bonds長期投資減值準備long-term investment depreciation reserve固定資產(chǎn) fixed assets 累計折舊 accumulated depreciation 工程物資project goods and material在建工程project under construction固定資產(chǎn)清理fixed assets disposal無形資產(chǎn)intangible assets開辦費 organization/preliminary expenses長期待攤費用lo

23、ng-term deferred and prepaid expenses待處理財產(chǎn)損溢 wait deal assets loss or income二、負債類debts短期借款short-term loan應付票據(jù)notes payable應付帳款accounts payable預收帳款advance payment代銷商品款consignor payable應付工資accrued payroll應付福利費accrued welfarism應付股利dividends payable應交稅金| r- /. r | 、亠、4".tax payable其他應交款accrued other payments其他應付款other payable預提費用drawing exp