會計術語中英文對照表

’21710108’21710109’21710106’21710105’21710103’21710101'21710104'21710102'217101會計科目中英文比較表二、欠債類Liability短期欠債Currentliability2101短期借錢Short-termborrowing2111對付單據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance2121對付賬款Accountpayable2131預收賬款Depositreceived2141代銷商品款Proxysalegoodsrevenue2151對付薪資Accruedwages2153對付福利費Accruedwelfarism2161對付股利Dividendspayable2171應交稅金Taxpayable應交增值稅valueaddedtaxpayable進項稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport’21710107進項稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品應納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidVATchangeover'21710110未交增值稅UnpaidVAT’217102應交營業(yè)稅Businesstaxpayable’217103應交花費稅Consumptiontaxpayable’217104應交資源稅Resourcestaxpayable'217105應交所得稅Incometaxpayable’217106應交土地增值稅Incrementtaxonlandvaluepayable’217107應交城市保護建設稅Taxformaintainingandbuildingcitiespayable'217108應交房產(chǎn)稅Housingpropertytaxpayable’217109應交土地使用稅Tenuretaxpayable'217110應交車船使用稅Vehicleandvesselusagelicenseplatetax（VVULPT）payable’217111應交個人所得稅Personalincometaxpayable2176其余應交款Otherfundinconformitywithpaying2181其余對付款Otherpayables2191預提花費Drawingexpenseinadvance其余欠債Otherliabilities2201待轉(zhuǎn)財產(chǎn)價值Pendingchangeroverassetsvalue2211估計欠債Anticipationliabilities長久欠債Long-termLiabilities2301長久借錢Long-termloans一年內(nèi)到期的長久借錢Long—termloansduewithinoneyear一年后到期的長久借錢Long—termloansdueoveroneyear2311對付債券Bondspayable'231101債券面值Facevalue,Parvalue'231102債券溢價Premiumonbonds’231103債券折價Discountonbonds'231104應計利息Accruedinterest2321長久對付款Long—termaccountpayable對付融資租借款Accruedfinancialleaseoutlay一年內(nèi)到期的長久對付Long-termaccountpayableduewithinoneyear一年后到期的長久對付Long—termaccountpayableoveroneyear2331專項對付款Specialpayable一年內(nèi)到期的專項對付Long—termspecialpayableduewithinoneyear一年后到期的專項對付Long-termspecialpayableoveroneyear2341遞延稅款Deferraltaxes三、全部者權益類OWNERS’EQUITY資本Capital3101實收資本（或股本）Paid—upcapital(orstock)實收資本Paicl—upcapital實收股本Paid—upstock3103已送還投資InvestmentReturned公積3111資本公積Capitalreserve'311101資本(或股本)溢價Cpital(orStock）premium'311102接受捐獻非現(xiàn)金財產(chǎn)準備Receivenon—cashdonatereserve'311103股權投資準備Stockrightinvestmentreserves’311105撥款轉(zhuǎn)入Allocatesumschangeoverin'311106外幣資本折算差額Foreigncurrencycapital'311107其余資本公積Othercapitalreserve3121盈利公積Surplusreserves’312101法定盈利公積Legalsurplus’312102隨意盈利公積Freesurplusreserves’312103法定公益金Legalpublicwelfarefund'312104貯備基金Reservefund’312105公司發(fā)展基金Enterpriseexpensionfund’312106利潤送還投資Profitscapitalizadonreturnofinvestment利潤Profits3131今年利潤Currentyearprofits3141利潤分派Profitdistribution’314101其余轉(zhuǎn)入Otherchengeoverin’314102提取法定盈利公積Withdrawallegalsurplus'314103提取法定公益金Withdrawallegalpublicwelfarefunds'314104提取貯備基金Withdrawalreservefund'314105提取公司發(fā)展基金Withdrawalreserveforbusinessexpansion’314106提取員工獎賞及福利基金Withdrawalstaffandworkers'bonusandwelfarefund'314107利潤送還投資Profitscapitalizadonreturnofinvestment'314108對付優(yōu)先股股利PreferredStockdividendspayable'314109提取隨意盈利公積Withdrawalothercommonaccumulationfund'314110對付一般股股利CommonStockdividendspayable’314111轉(zhuǎn)作資本（或股本）的一般股股利CommonStockdividendschangetoassets（orstock)'314115未分派利潤Undistributedprofit五、損益類Profitandloss收入Income業(yè)務收入OPERATINGINCOME5101主營業(yè)務收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue服務收入Servicerevenue5102其余業(yè)務收入Otheroperatingrevenue資料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓財產(chǎn)使用權收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其余收入Otherrevenue5201投資利潤Investmentincome短期投資利潤Currentinvestmentincome長久投資利潤Long-terminvestmentincome計提的拜托貸款減值準備Withdrawalofentrustloansreserves5203補助收入Subsidizerevenue國家扶助補助收入Subsidizerevenuefromcountry其余補助收入Othersubsidizerevenue5301營業(yè)外收入NON—OPERATINGINCOME非錢幣性交易利潤Non-cashdealincome現(xiàn)金溢余Cashoverage處理固定財產(chǎn)凈利潤Netincomeondisposaloffixedassets銷售無形財產(chǎn)利潤Incomeonsalesofintangibleassets固定財產(chǎn)盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務支出Revenuecharges5401主營業(yè)務成本Operatingcosts產(chǎn)品銷售成本Costofgoodssold服務成本Costofservice5402主營業(yè)務稅金及附帶Taxandassociatecharge營業(yè)稅Salestax花費稅Consumptiontax城市保護建設稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其余業(yè)務支出Otherbusinessexpense銷售其余資料成本Othercostofmaterialsale其余勞務成本Othercostofservice其余業(yè)務稅金及附帶費Othertaxandassociatecharge花費Expenses5501營業(yè)花費Operatingexpenses代銷手續(xù)費Consignmentcommissioncharge運雜費Transpotation保險費Insurancepremium展覽費Exhibitionfees廣告費Advertisingfees5502管理花費Adminisstrativeexpenses員工薪資StaffSalaries維修費Repaircharge低值易耗攤銷Articleofconsumption辦公費Officeallowance差旅費Travellingexpense工會經(jīng)費Labourunionexpenditure研究與開發(fā)費Researchanddevelopmentexpense福利費Employeebenefits/welfare員工教育經(jīng)費Personneleducation待業(yè)保險費Unemploymentinsurance勞動保險費Labourinsurance醫(yī)療保險費Medicalinsurance會議費Coferemce邀請中介機構費Intermediaryorgans咨詢費Consultfees訴訟費Legalcost業(yè)務款待費Businessentertainment技術轉(zhuǎn)讓費Technologytransferfees礦產(chǎn)資源賠償費Mineralresourcescompensationfees排污費Pollutiondischargefees房產(chǎn)稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax（VVULPT）土地使用稅Tenuretax印花稅Stamptax5503財務花費Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項手續(xù)費Chargefortrouble各項特意借錢花費Special-borrowingcost5601營業(yè)外支出Nonbusinessexpenditure捐獻支出D