會(huì)計(jì)科目中英對照

1、一、資產(chǎn)類 AAssetss流動(dòng)資產(chǎn) Cuurrentt asseets貨幣資金 Caash annd cassh equuivaleents1001 現(xiàn)金金 Cashh1002 銀行行存款 Caash inn bankk 1009 其他他貨幣資金 Otherr cashh and cash equivvalentts1009011 外埠存款款 Otheer citty Cassh in bank1009022 銀行本票票 Cashhiers cheeque 1009033 銀行匯票票 Bankk drafft 1009044 信用卡 Crediit carrd 1009055 信用證保保證金

2、 L/C Guaaranteee deppositss1009066 存出投資資款 Reffundabble deepositts1101 短期期投資 Shhort-tterm iinvesttmentss1101011 股票 SShort-term invesstmentts - sstock1101022 債券 SShort-term invesstmentts - ccorporrate bbonds1101033 基金 SShort-term invesstmentts - ccorporrate ffunds1101100 其他 SShort-term invesstmentts -

3、 oother1102 短期期投資跌價(jià)準(zhǔn)準(zhǔn)備 Shoort-teerm innvestmments falliing prrice rreservves應(yīng)收款 Acccount receiivablee1111 應(yīng)收收票據(jù) Noote reeceivaable 銀行承兌匯票 Bank accepptancee 商業(yè)承兌匯票 Tradee acceeptancce 1121 應(yīng)收收股利 Diividennd recceivabble1122 應(yīng)收收利息 Innteresst recceivabble1131 應(yīng)收收賬款 Acccountt receeivablle1133 其他他應(yīng)收款 OOth

4、er notess receeivablle1141 壞賬賬準(zhǔn)備 Baad debbt resservess1151 預(yù)付付賬款 Addvancee moneey1161 應(yīng)收收補(bǔ)貼款 CCover deficcit byy statte subbsidiees of receiivablee庫存資產(chǎn) Innventoories1201 物資資采購 Suuppliees purrchasiing1211 原材材料 Raww mateerialss1221 包裝裝物 Wraappagee 1231 低值值易耗品 LLow-vaalue cconsummptionn goodds 1232 材料料

5、成本差異 Materrials cost variaance 1241 自制制半成品 SSemi-FFinishhed gooods1243 庫存存商品 Fiinisheed gooods1244 商品品進(jìn)銷差價(jià) Diffeerencees bettween purchhasingg and selliing prrice1251 委托托加工物資 Work in prrocesss - ouutsourrced1261 委托托代銷商品 Trustt to aand seell thhe gooods onn a coommisssion bbasis1271 受托托代銷商品 Commiissi

6、onned annd selll thee goodds on a commmissiion baasis1281 存貨貨跌價(jià)準(zhǔn)備 Invenntory falliing prrice rreservves1291 分期期收款發(fā)出商商品 Colllect moneyy and send out tthe gooods bby staages1301 待攤攤費(fèi)用 Deeferreed andd preppaid eexpensses長期投資 Loong-teerm innvestmment 1401 長期期股權(quán)投資 Long-term invesstmentt on sstockss140101

7、1 股票投資資 Inveestmennt on stockks1401022 其他股權(quán)權(quán)投資 Otther iinvesttment on sttocks1402 長期期債權(quán)投資 Long-term invesstmentt on bbonds 1402011 債券投資資 Inveestmennt on bondss 1402022 其他債權(quán)權(quán)投資 Otther iinvesttment on boonds1421 長期期投資減值準(zhǔn)準(zhǔn)備 Lonng-terrm invvestmeents ddeprecciatioon resservess股權(quán)投資減值準(zhǔn)準(zhǔn)備 Stoock riights in

8、vesstmentt deprreciattion rreservves債權(quán)投資減值準(zhǔn)準(zhǔn)備 Bcrreditoors rigghts iinvesttment depreeciatiion reeservees1431 委托托貸款 Enntrustt loanns 1431011 本金 PPrinciipal 1431022 利息 IIntereest 1431033 減值準(zhǔn)備備 Deprreciattion rreservves1501 固定定資產(chǎn) Fiixed aassetss 房屋 Buillding 建筑物 Strructurre機(jī)器設(shè)備 Maachineery eqquipmeent

9、 運(yùn)輸設(shè)備 Trranspoortatiion faacilitties 工具器具 Innstrumments and iimplemment1502 累計(jì)計(jì)折舊 Acccumullated depreeciatiion 1505 固定定資產(chǎn)減值準(zhǔn)準(zhǔn)備 Fixxed asssets depreeciatiion reeservees房屋、建筑物減減值準(zhǔn)備 BBuildiing/sttructuure deepreciiationn reseerves機(jī)器設(shè)備減值準(zhǔn)準(zhǔn)備 Macchinerry equuipmennt deppreciaation reserrves1601 工程程物資 Prro

10、jectt goodds andd mateerial1601011 專用材料料 Speccial-ppurposse matteriall1601022 專用設(shè)備備 Speccial-ppurposse equuipmennt 1601033 預(yù)付大型型設(shè)備款 PPrepayymentss for equippment1601044 為生產(chǎn)準(zhǔn)準(zhǔn)備的工具及及器具 Prreparaative instrrumentts andd impllementt for fabriicate1603 在建建工程 Coonstruuctionn-in-pprocesss 安裝工程 Errectioon wo

11、rrks 在安裝設(shè)備 EErectiing eqquipmeent-inn-proccess技術(shù)改造工程 Technnical innovvationn projject大修理工程 GGeneraal oveerhaull projject1605 在建建工程減值準(zhǔn)準(zhǔn)備 Connstrucction-in-prrocesss deprreciattion rreservves1701 固定定資產(chǎn)清理 Liquiidatioon of fixedd asseets 1801 無形形資產(chǎn) Inntangiible aassetss 專利權(quán) Pattents 非專利技術(shù) NNon-Paatentss

12、 商標(biāo)權(quán) Traademarrks, TTrade namess 著作權(quán) Coppyrighhts 土地使用權(quán) TTenuree商譽(yù) Gooddwill 1805 無形形資產(chǎn)減值準(zhǔn)準(zhǔn)備 Inttangibble Asssets depreeciatiion reeservees專利權(quán)減值準(zhǔn)備備 Pateent riights depreeciatiion reeservees商標(biāo)權(quán)減值準(zhǔn)備備 traddemarkk righhts deepreciiationn reseerves1815 未確確認(rèn)融資費(fèi)用用 Unaccknowlledgedd finaanciall charrges 待處理

13、財(cái)產(chǎn)損溢溢 Waitt deall asseets looss orr incoome 1901 長期期待攤費(fèi)用 Long-term deferrred aand prrepaidd expeenses1911 待處處理財(cái)產(chǎn)損溢溢 Waitt deall asseets looss orr incoome 1911011待處理流動(dòng)動(dòng)資產(chǎn)損溢 Wait deal intanngiblee asseets looss orr incoome 1911022待處理固定定資產(chǎn)損溢 Wait deal fixedd asseets looss orr incoome 二、負(fù)債類 LLiabillity

14、短期負(fù)債 Cuurrentt liabbilityy 2101 短期期借款 Shhort-tterm bborrowwing2111 應(yīng)付付票據(jù) Nootes ppayablle 銀行承兌匯票 Bank accepptancee 商業(yè)承兌匯票 Tradee acceeptancce 2121 應(yīng)付付賬款 Acccountt payaable2131 預(yù)收收賬款 Deepositt receeived 2141 代銷銷商品款 PProxy sale goodss reveenue2151 應(yīng)付付工資 Acccruedd wagees 2153 應(yīng)付付福利費(fèi) AAccrueed wellfaris

15、sm 2161 應(yīng)付付股利 Diividennds paayablee 2171 應(yīng)交交稅金 Taax payyable2171011 應(yīng)交增值值稅 vallue addded ttax paayablee 217101101 進(jìn)項(xiàng)項(xiàng)稅額 Wiithholldingss on VVAT217101102 已交交稅金 Paaying tax217101103 轉(zhuǎn)出出未交增值稅稅 Unpaaid VAAT chaangeovver217101104 減免免稅款 Taax dedductioon217101105 銷項(xiàng)項(xiàng)稅額 Suubstittuted moneyy on VVAT217101106

16、 出口口退稅 Taax reiimburssementt for exporrt 217101107 進(jìn)項(xiàng)項(xiàng)稅額轉(zhuǎn)出 Changgeoverr withhnoldiings oon VATT217101108 出口口抵減內(nèi)銷產(chǎn)產(chǎn)品應(yīng)納稅額額 Expoort deeduct domesstic ssales goodss tax217101109 轉(zhuǎn)出出多交增值稅稅 Overrpaid VAT cchangeeover217101110 未交交增值稅 UUnpaidd VAT2171022 應(yīng)交營業(yè)業(yè)稅 Bussinesss tax payabble2171033 應(yīng)交消費(fèi)費(fèi)稅 Connsump

17、ttion ttax paayablee2171044 應(yīng)交資源源稅 Ressourcees taxx payaable2171055 應(yīng)交所得得稅 Inccome ttax paayablee 2171066 應(yīng)交土地地增值稅 IIncremment ttax onn landd valuue payyable2171077 應(yīng)交城市市維護(hù)建設(shè)稅稅 Tax for mmaintaainingg and buildding ccitiess payaable2171088 應(yīng)交房產(chǎn)產(chǎn)稅 Houusing propeerty ttax paayablee2171099 應(yīng)交土地地使用稅 TTen

18、uree tax payabble2171100 應(yīng)交車船船使用稅 VVehiclle andd vesssel ussage llicensse plaate taax(VVUULPT) payabble2171111 應(yīng)交個(gè)人人所得稅 PPersonnal inncome tax ppayablle2176 其他他應(yīng)交款 OOther fund in coonformmity wwith ppayingg2181 其他他應(yīng)付款 OOther payabbles2191 預(yù)提提費(fèi)用 Drrawingg expeense iin advvance 其他負(fù)債 Otther lliabilliti

19、ess2201 待轉(zhuǎn)轉(zhuǎn)資產(chǎn)價(jià)值 Pendiing chhangerrover assetts vallue2211 預(yù)計(jì)計(jì)負(fù)債 Annticippationn liabbilitiies長期負(fù)債 Loong-teerm Liiabiliities 2301 長期期借款 Loong-teerm looans一年內(nèi)到期的長長期借款 LLong-tterm lloans due wwithinn one year一年后到期的長長期借款 LLong-tterm lloans due oover oone yeear2311 應(yīng)付付債券 Boonds ppayablle 2311011 債券面值值 Fa

20、cee valuue, Paar vallue2311022 債券溢價(jià)價(jià) Premmium oon bonnds 2311033 債券折價(jià)價(jià) Disccount on boonds 2311044 應(yīng)計(jì)利息息 Accrrued iintereest 2321 長期期應(yīng)付款 LLong-tterm aaccounnt payyable應(yīng)付融資租賃款款 Accrrued ffinanccial llease outlaay一年內(nèi)到期的長長期應(yīng)付 LLong-tterm aaccounnt payyable due wwithinn one year一年后到期的長長期應(yīng)付 LLong-tterm a

21、accounnt payyable over one yyear2331 專項(xiàng)項(xiàng)應(yīng)付款 SSpeciaal payyable一年內(nèi)到期的專專項(xiàng)應(yīng)付 LLong-tterm sspeciaal payyable due wwithinn one year一年后到期的專專項(xiàng)應(yīng)付 LLong-tterm sspeciaal payyable over one yyear2341 遞延延稅款 Deeferraal taxxes 三、所有者權(quán)益益類 OWNNERS EQUIITY資本 Capiita3101 實(shí)收收資本(或股股本) Paaid-upp capiital(oor stoock) 實(shí)收資本

22、Paaicl-uup cappital 實(shí)收股本 Paaid-upp stocck 3103 已歸歸還投資 IInvesttment Returrned公積 3111 資本本公積 Caapitall reseerve 3111011 資本(或或股本)溢價(jià)價(jià) Cpittal(orr Stocck) prremiumm3111022 接受捐贈(zèng)贈(zèng)非現(xiàn)金資產(chǎn)產(chǎn)準(zhǔn)備 Reeceivee non-cash donatte resserve3111033 股權(quán)投資資準(zhǔn)備 Sttock rright invesstmentt reseerves 3111055 撥款轉(zhuǎn)入入 Alloocate sums cha

23、nggeoverr in3111066 外幣資本本折算差額 Foreiign cuurrenccy cappital 3111077 其他資本本公積 Otther ccapitaal resserve 3121 盈余余公積 Suurpluss reseerves 3121011 法定盈余余公積 Leegal ssurpluus3121022 任意盈余余公積 Frree suurpluss reseerves3121033 法定公益益金 Leggal puublic welfaare fuund3121044 儲(chǔ)備基金金 Reseerve ffund3121055 企業(yè)發(fā)展展基金 Ennterp

24、rrise eexpenssion ffund3121066 利潤歸還還投資 Prrofitss capiitalizzad onn retuurn off inveestmennt利潤 Proffits3131 本年年利潤 Cuurrentt yearr proffits3141 利潤潤分配 Prrofit distrributiion 3141011 其他轉(zhuǎn)入入 Otheer cheengeovver inn3141022 提取法定定盈余公積 Withddrawall legaal surrplus3141033 提取法定定公益金 WWithdrrawal legall publlic w

25、eelfaree fundds3141044 提取儲(chǔ)備備基金 Wiithdraawal rreservve funnd3141055 提取企業(yè)業(yè)發(fā)展基金 Withddrawall reseerve ffor buusinesss exppansioon3141066 提取職工工獎(jiǎng)勵(lì)及福利利基金 Wiithdraawal sstaff and wworkerrs bonuus andd welffare ffund3141077 利潤歸還還投資 Prrofitss capiitalizzad onn retuurn off inveestmennt3141088 應(yīng)付優(yōu)先先股股利 PPrefer

26、rred SStock dividdends payabble 3141099 提取任意意盈余公積 Withddrawall otheer commmon aaccumuulatioon funnd3141100 應(yīng)付普通通股股利 CCommonn Stocck divvidendds payyable3141111 轉(zhuǎn)作資本本(或股本)的普通股股股利 Commmon SStock dividdends changge to assetts(or stockk)3141155 未分配利利潤 Unddistriibutedd proffit 四、成本類 CCost4101 生產(chǎn)產(chǎn)成本 Coost

27、 off manuufactuure4101011 基本生產(chǎn)產(chǎn)成本 Baase coost off manuufactuure4101022 輔助生產(chǎn)產(chǎn)成本 Auuxiliaary coost off manuufactuure4105 制造造費(fèi)用 Maanufaccturinng oveerheadd材料費(fèi) Matterialls管理人員工資 Execuutive Salarries獎(jiǎng)金 Wagees退職金 Rettiremeent alllowannce補(bǔ)貼 Bonuus外保勞務(wù)費(fèi) OOutsouurcingg fee福利費(fèi) Empployeee beneefits/welfaare會(huì)議費(fèi)

28、 Cofferemcce加班餐費(fèi) Sppeciall dutiies市內(nèi)交通費(fèi) BBusineess trraveliing通訊費(fèi) Corrrespoondencce電話費(fèi) Corrrespoondencce水電取暖費(fèi) WWater and SSteam稅費(fèi) Taxees andd duess租賃費(fèi) Rennt管理費(fèi) Maiintenaance車輛維護(hù)費(fèi) VVehiclles maaintennance油料費(fèi) Vehhicless mainntenannce培訓(xùn)費(fèi) Eduucatioon andd traiining接待費(fèi) Enttertaiinmentt圖書、印刷費(fèi) Bookss and p

29、rintting運(yùn)費(fèi) Trannspotaation保險(xiǎn)費(fèi) Inssurancce preemium支付手續(xù)費(fèi) CCommisssion雜費(fèi) Sunddry chhargess折舊費(fèi) Deppreciaation expennse 機(jī)物料消耗 AArticlle of consuumptioon勞動(dòng)保護(hù)費(fèi) LLabor proteectionn feess季節(jié)性停工損失失 Losss on sseasonnalityy cesssationn4107 勞務(wù)務(wù)成本 Seervicee costts五、損益類 PProfitt and loss 收入 Incoome 業(yè)務(wù)收入 OPPERATIIN

30、G INNCOME5101 主營營業(yè)務(wù)收入 Primee operratingg reveenue產(chǎn)品銷售收入 Saless reveenue服務(wù)收入 Seervicee reveenue5102 其他他業(yè)務(wù)收入 Otherr operratingg reveenue材料銷售 Saales mmateriials代購代售 包裝物出租 WWrappaage leease出讓資產(chǎn)使用權(quán)權(quán)收入 Reemise rightt of aassetss reveenue返還所得稅 RReimbuursemeent off incoome taax其他收入 Otther rrevenuue5201 投資資收

31、益 Innvestmment iincomee短期投資收益 Curreent innvestmment iincomee長期投資收益 Long-term invesstmentt incoome計(jì)提的委托貸款款減值準(zhǔn)備 Withddrawall of eentrusst loaans reeservees 5203 補(bǔ)貼貼收入 Suubsidiize reevenuee國家扶持補(bǔ)貼收收入 Subbsidizze revvenue from counttry其他補(bǔ)貼收入 Otherr subssidizee reveenue5301 營業(yè)業(yè)外收入 NNON-OPPERATIING INNCOME

32、非貨幣性交易收收益 Nonn-cashh deall incoome現(xiàn)金溢余 Caash ovveragee處置固定資產(chǎn)凈凈收益 Neet inccome oon dissposall of ffixed assetts 出售無形資產(chǎn)收收益 Inccome oon salles off intaangiblle asssets 固定資產(chǎn)盤盈 Fixedd asseets innventoory prrofit 罰款凈收入 NNet ammercemment iincomee支出 Outllay業(yè)務(wù)支出 Reevenuee charrges5401 主營營業(yè)務(wù)成本 Operaating cost

33、ss產(chǎn)品銷售成本 Cost of gooods ssold服務(wù)成本 Coost off servvice5402 主營營業(yè)務(wù)稅金及及附加 Taax andd assoociatee charrge 營業(yè)稅 Salles taax 消費(fèi)稅 Connsumpttion ttax 城市維護(hù)建設(shè)稅稅 Tax for mmaintaainingg and buildding ccitiess 資源稅 Ressourcees taxx 土地增值稅 IIncremment ttax onn landd valuue5405 其他他業(yè)務(wù)支出 Otherr busiiness expennse 銷售其他材料成成

34、本 Othher coost off mateerial sale其他勞務(wù)成本 Otherr costt of sservicce其他業(yè)務(wù)稅金及及附加費(fèi) OOther tax aand asssociaate chharge 費(fèi)用 Expeenses 5501 營業(yè)業(yè)費(fèi)用 Opperatiing exxpensees代銷手續(xù)費(fèi) CConsiggnmentt commmissioon chaarge運(yùn)雜費(fèi) Traanspottationn保險(xiǎn)費(fèi) Inssurancce preemium展覽費(fèi) Exhhibitiion feees廣告費(fèi) Advvertissing ffees 5502 管理理費(fèi)用 Addminissstrattive eexpensses 職工工資 Sttaff SSalariies修理費(fèi) Reppair cchargee 低值易耗攤銷 Articcle off conssumptiion辦公費(fèi) Offfice aallowaance 差旅費(fèi) Traavel