會(huì)計(jì)科目中英文對照表(含明細(xì)科目)

會(huì)計(jì)科目中英文對照表(含明細(xì)科目)一、資產(chǎn)類Assets

流動(dòng)資產(chǎn)Currentassets

貨幣資金Cashandcashequivalents

1001現(xiàn)金Cash

1002銀行存款Cashinbank

1009其他貨幣資金Othercashandcashequivalents

'100901外埠存款OthercityCashinbank

'100902銀行本票Cashier'scheque

'100903銀行匯票Bankdraft

'100904信用卡Creditcard

'100905信用證保證金L/CGuaranteedeposits

'100906存出投資款Refundabledeposits

1101短期投資Short-terminvestments

'110101股票Short-terminvestments-stock

'110102債券Short-terminvestments-corporatebonds

'110103基金Short-terminvestments-corporatefunds

'110110其他Short-terminvestments-other

1102短期投資跌價(jià)準(zhǔn)備Short-terminvestmentsfallingpricereserves

應(yīng)收款A(yù)ccountreceivable

1111應(yīng)收票據(jù)Notereceivable

銀行承兌匯票Bankacceptance

商業(yè)承兌匯票Tradeacceptance

1121應(yīng)收股利Dividendreceivable

1122應(yīng)收利息Interestreceivable

1131應(yīng)收賬款A(yù)ccountreceivable

1133其他應(yīng)收款Othernotesreceivable

1141壞賬準(zhǔn)備Baddebtreserves

1151預(yù)付賬款A(yù)dvancemoney

1161應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable

庫存資產(chǎn)Inventories

1201物資采購Suppliespurchasing

1211原材料Rawmaterials

1221包裝物Wrappage

1231低值易耗品Low-valueconsumptiongoods

1232材料成本差異Materialscostvariance

1241自制半成品Semi-Finishedgoods

1243庫存商品Finishedgoods

1244商品進(jìn)銷差價(jià)Differencesbetweenpurchasingandsellingprice

1251委托加工物資Workinprocess-outsourced

1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis

1271受托代銷商品Commissionedandsellthegoodsonacommissionbasis

1281存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves

1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages

1301待攤費(fèi)用Deferredandprepaidexpenses

長期投資Long-terminvestment

1401長期股權(quán)投資Long-terminvestmentonstocks

'140101股票投資Investmentonstocks

'140102其他股權(quán)投資Otherinvestmentonstocks

1402長期債權(quán)投資Long-terminvestmentonbonds

'140201債券投資Investmentonbonds

'140202其他債權(quán)投資Otherinvestmentonbonds

1421長期投資減值準(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Bcreditor'srightsinvestmentdepreciationreserves

1431委托貸款Entrustloans

'143101本金Principal

'143102利息Interest

'143103減值準(zhǔn)備Depreciationreserves

1501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Instrumentsandimplement

1502累計(jì)折舊Accumulateddepreciation

1505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Machineryequipmentdepreciationreserves

1601工程物資Projectgoodsandmaterial

'160101專用材料Special-purposematerial

'160102專用設(shè)備Special-purposeequipment

'160103預(yù)付大型設(shè)備款Prepaymentsforequipment

'160104為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate

1603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Generaloverhaulproject

1605在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves

1701固定資產(chǎn)清理Liquidationoffixedassets

1801無形資產(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)Goodwill

1805無形資產(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trademarkrightsdepreciationreserves

1815未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges

待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome

1901長期待攤費(fèi)用Long-termdeferredandprepaidexpenses

1911待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome

'191101待處理流動(dòng)資產(chǎn)損溢Waitdealintangibleassetslossorincome

'191102待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、負(fù)債類Liability

短期負(fù)債Currentliability

2101短期借款Short-termborrowing

2111應(yīng)付票據(jù)Notespayable

銀行承兌匯票Bankacceptance

商業(yè)承兌匯票Tradeacceptance

2121應(yīng)付賬款A(yù)ccountpayable

2131預(yù)收賬款Depositreceived

2141代銷商品款Proxysalegoodsrevenue

2151應(yīng)付工資Accruedwages

2153應(yīng)付福利費(fèi)Accruedwelfarism

2161應(yīng)付股利Dividendspayable

2171應(yīng)交稅金Taxpayable

'217101應(yīng)交增值稅valueaddedtaxpayable

'21710101進(jìn)項(xiàng)稅額WithholdingsonVAT

'21710102已交稅金Payingtax

'21710103轉(zhuǎn)出未交增值稅UnpaidVATchangeover

'21710104減免稅款Taxdeduction

'21710105銷項(xiàng)稅額SubstitutedmoneyonVAT

'21710106出口退稅Taxreimbursementforexport

'21710107進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT

'21710108出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax

'21710109轉(zhuǎn)出多交增值稅OverpaidVATchangeover

'21710110未交增值稅UnpaidVAT

'217102應(yīng)交營業(yè)稅Businesstaxpayable

'217103應(yīng)交消費(fèi)稅Consumptiontaxpayable

'217104應(yīng)交資源稅Resourcestaxpayable

'217105應(yīng)交所得稅Incometaxpayable

'217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable

'217107應(yīng)交城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcitiespayable

'217108應(yīng)交房產(chǎn)稅Housingpropertytaxpayable

'217109應(yīng)交土地使用稅Tenuretaxpayable

'217110應(yīng)交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable

'217111應(yīng)交個(gè)人所得稅Personalincometaxpayable

2176其他應(yīng)交款Otherfundinconformitywithpaying

2181其他應(yīng)付款Otherpayables

2191預(yù)提費(fèi)用Drawingexpenseinadvance

其他負(fù)債Otherliabilities

2201待轉(zhuǎn)資產(chǎn)價(jià)值Pendingchangeroverassetsvalue

2211預(yù)計(jì)負(fù)債Anticipationliabilities

長期負(fù)債Long-termLiabilities

2301長期借款Long-termloans

一年內(nèi)到期的長期借款Long-termloansduewithinoneyear

一年后到期的長期借款Long-termloansdueoveroneyear

2311應(yīng)付債券Bondspayable

'231101債券面值Facevalue,Parvalue

'231102債券溢價(jià)Premiumonbonds

'231103債券折價(jià)Discountonbonds

'231104應(yīng)計(jì)利息Accruedinterest

2321長期應(yīng)付款Long-termaccountpayable

應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay

一年內(nèi)到期的長期應(yīng)付Long-termaccountpayableduewithinoneyear

一年后到期的長期應(yīng)付Long-termaccountpayableoveroneyear

2331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-termspecialpayableoveroneyear

2341遞延稅款Deferraltaxes三、所有者權(quán)益類OWNERS'EQUITY

資本Capita

3101實(shí)收資本(或股本)Paid-upcapital(orstock)

實(shí)收資本Paicl-upcapital

實(shí)收股本Paid-upstock

3103已歸還投資InvestmentReturned

公積

3111資本公積Capitalreserve

'311101資本(或股本)溢價(jià)Cpital(orStock)premium

'311102接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonatereserve

'311103股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves

'311105撥款轉(zhuǎn)入Allocatesumschangeoverin

'311106外幣資本折算差額Foreigncurrencycapital

'311107其他資本公積Othercapitalreserve

3121盈余公積Surplusreserves

'312101法定盈余公積Legalsurplus

'312102任意盈余公積Freesurplusreserves

'312103法定公益金Legalpublicwelfarefund

'312104儲(chǔ)備基金Reservefund

'312105企業(yè)發(fā)展基金Enterpriseexpensionfund

'312106利潤歸還投資Profitscapitalizadonreturnofinvestment

利潤Profits

3131本年利潤C(jī)urrentyearprofits

3141利潤分配Profitdistribution

'314101其他轉(zhuǎn)入Otherchengeoverin

'314102提取法定盈余公積Withdrawallegalsurplus

'314103提取法定公益金Withdrawallegalpublicwelfarefunds

'314104提取儲(chǔ)備基金Withdrawalreservefund

'314105提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion

'314106提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkers'bonusandwelfarefund

'314107利潤歸還投資Profitscapitalizadonreturnofinvestment

'314108應(yīng)付優(yōu)先股股利PreferredStockdividendspayable

'314109提取任意盈余公積Withdrawalothercommonaccumulationfund

'314110應(yīng)付普通股股利CommonStockdividendspayable

'314111轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)

'314115未分配利潤Undistributedprofit四、成本類Cost

4101生產(chǎn)成本Costofmanufacture

'410101基本生產(chǎn)成本Basecostofmanufacture

'410102輔助生產(chǎn)成本Auxiliarycostofmanufacture

4105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、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Lossonseasonalitycessation

4107勞務(wù)成本Servicecosts五、損益類Profitandloss

收入Income

業(yè)務(wù)收入OPERATINGINCOME

5101主營業(yè)務(wù)收入Primeoperatingrevenue

產(chǎn)品銷售收入Salesrevenue

服務(wù)收入Servicerevenue

5102其他業(yè)務(wù)收入Otheroperatingrevenue

材料銷售Salesmaterials

代購代售

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Otherrevenue

5201投資收益Investmentincome

短期投資收益Currentinvestmentincome

長期投資收益Long-terminvestmentincome

計(jì)提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves

5203補(bǔ)貼收入Subsidizerevenue

國家扶持補(bǔ)貼收入Subsidizerevenuefromcountry

其他補(bǔ)貼收入Othersubsidizerevenue

5301營業(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

出售無形資產(chǎn)收益Incomeonsalesofintangibleassets

固定資產(chǎn)盤盈Fixedassetsinventoryprofit

罰款凈收入Netamercementincome

支出Outlay

業(yè)務(wù)支出Revenuecharges

5401主營業(yè)務(wù)成本Operatingcosts

產(chǎn)品銷售成本Costofgoodssold

服務(wù)成本Costofservice

5402主營業(yè)務(wù)稅金及附加Taxandassociatecharge

營業(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Incrementtaxonlandvalue

5405其他業(yè)務(wù)支出Otherbusinessexpense

銷售其他材料成本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Expenses

5501營業(yè)費(fèi)用Operatingexpenses

代銷手續(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)Advertisingfees

5502管理費(fèi)用Adminisstrativeexpenses

職工工資StaffSalaries

修理費(fèi)Repaircharge

低值易耗攤銷Articleofconsumption

辦公費(fèi)Officeallowance