科目中英文對照2

1、會計科目中英文對照一、資產(chǎn)類  Assets 流動資產(chǎn)                 Current assets 貨幣資金              Cash and cash equivalents1001 現(xiàn)金     &

2、#160;           Cash1002 銀行存款                 Cash in bank           1009 其他貨幣資金 Other cash and cash equivalents &#

3、160;   '100901     外埠存款 Other city Cash in bank     '100902     銀行本票 Cashier's cheque      '100903     銀行匯票 Bank draft      '100904   &

4、#160; 信用卡                 Credit card      '100905     信用證保證金 L/C  Guarantee deposits     '100906     存出投資款 Refundable deposits

5、1101 短期投資                 Short-term investments     '110101 股票 Short-term investments - stock     '110102 債券 Short-term investments - corporate bonds   

6、0; '110103 基金 Short-term investments - corporate funds     '110110 其他 Short-term investments - other1102 短期投資跌價準備 Short-term investments falling price reserves 應收款                 Account

7、 receivable1111 應收票據(jù)                 Note receivable                 銀行承兌匯票 Bank acceptance  商業(yè)承兌匯票 Trade acceptance 1121 應收股利 

8、60;               Dividend receivable1122 應收利息                 Interest  receivable1131 應收賬款         

9、;        Account receivable1133 其他應收款                 Other notes receivable1141 壞賬準備           Bad debt reserves1151 預付賬款  &

10、#160;              Advance money1161 應收補貼款   Cover deficit by state subsidies of receivable 庫存資產(chǎn)                 Inventories1201 物資采購 &

11、#160;               Supplies purchasing1211 原材料                 Raw materials1221 包裝物           

12、;      Wrappage 1231 低值易耗品  Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品                 Semi-Finished goods1243 庫存商品       &

13、#160;         Finished goods1244 商品進銷差價 Differences between purchasing and selling price1251 委托加工物資 Work in process - outsourced1261 委托代銷商品 Trust to and sell the goods on a commission basis1271 受托代銷商品 Commissioned and sell the goods on a commission basis1281 存

14、貨跌價準備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stages1301 待攤費用     Deferred and prepaid expenses 長期投資                 Long-term investment  

15、          1401 長期股權(quán)投資 Long-term investment on stocks     '140101    股票投資 Investment on stocks     '140102    其他股權(quán)投資 Other investment on stocks1402 長期債權(quán)投資 Long-term investment on

16、 bonds                      '140201    債券投資 Investment on bonds                    

17、60; '140202    其他債權(quán)投資 Other investment on bonds1421 長期投資減值準備 Long-term investments depreciation reserves 股權(quán)投資減值準備 Stock rights investment depreciation reserves 債權(quán)投資減值準備 Bcreditor's rights investment depreciation reserves1431 委托貸款      Entrust

18、 loans      '143101 本金 Principal      '143102 利息 Interest      '143103 減值準備 Depreciation reserves1501 固定資產(chǎn)      Fixed assets  房屋           

19、0;     Building  建筑物                 Structure 機器設(shè)備      Machinery equipment  運輸設(shè)備     Transportation facilities  工具器具   

20、;              Instruments and implement1502 累計折舊                 Accumulated depreciation           

21、;       1505 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設(shè)備減值準備 Machinery equipment depreciation reserves1601 工程物資               &#

22、160; Project goods and material     '160101    專用材料 Special-purpose material     '160102    專用設(shè)備 Special-purpose equipment      '160103    預付大型設(shè)備款 Prepayments for equipment  

23、;   '160104    為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate1603 在建工程                 Construction-in-process          

24、0;            安裝工程                 Erection works  在安裝設(shè)備  Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程  

25、0;              General overhaul project1605 在建工程減值準備 Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn)              

26、60;  Intangible assets                            專利權(quán)                 Patents

27、60;           非專利技術(shù)                 Non-Patents      商標權(quán)               

28、;  Trademarks, Trade names                         著作權(quán)                 Copyrights  &#

29、160;     土地使用權(quán)                 Tenure 商譽                 Goodwill       1805 無形資產(chǎn)減值準備

30、 Intangible Assets depreciation reserves 專利權(quán)減值準備 Patent rights depreciation reserves 商標權(quán)減值準備 trademark rights depreciation reserves1815 未確認融資費用 Unacknowledged financial charges  待處理財產(chǎn)損溢 Wait deal assets loss or income           &#

31、160; 1901 長期待攤費用 Long-term deferred and prepaid expenses1911 待處理財產(chǎn)損溢 Wait deal assets loss or income                  '191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income      

32、60;           '191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income   二、負債類  Liability       短期負債                 Curren

33、t liability        2101 短期借款                 Short-term borrowing2111 應付票據(jù)                 Notes payable&

34、#160;         銀行承兌匯票 Bank acceptance  商業(yè)承兌匯票 Trade acceptance 2121 應付賬款                 Account payable2131 預收賬款          

35、60;   Deposit received 2141 代銷商品款  Proxy sale goods revenue2151 應付工資                 Accrued wages 2153 應付福利費  Accrued welfarism 2161 應付股利          &#

36、160;      Dividends payable             2171 應交稅金                 Tax payable     '217101  應交增值稅 value add

37、ed tax payable                            '21710101         進項稅額 Withholdings on VAT       

38、  '21710102         已交稅金 Paying tax         '21710103         轉(zhuǎn)出未交增值稅 Unpaid VAT changeover         '21710104  &#

39、160;      減免稅款 Tax deduction         '21710105         銷項稅額 Substituted money on VAT         '21710106       

40、60; 出口退稅 Tax reimbursement for export          '21710107         進項稅額轉(zhuǎn)出 Changeover withnoldings on VAT         '21710108         出口抵

41、減內(nèi)銷產(chǎn)品應納稅額 Export deduct domestic sales goods tax         '21710109         轉(zhuǎn)出多交增值稅 Overpaid VAT changeover         '21710110        

42、 未交增值稅 Unpaid VAT     '217102 應交營業(yè)稅 Business tax payable     '217103 應交消費稅 Consumption tax payable     '217104 應交資源稅 Resources tax  payable     '217105 應交所得稅 Income tax payable    

43、;             '217106 應交土地增值稅 Increment tax on land value payable     '217107 應交城市維護建設(shè)稅 Tax for maintaining and building cities payable     '217108 應交房產(chǎn)稅  Housing property tax payable 

44、;    '217109 應交土地使用稅 Tenure tax payable     '217110 應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable     '217111 應交個人所得稅 Personal income tax payable2176 其他應交款         

45、60;       Other fund in conformity with paying2181 其他應付款  Other payables2191 預提費用             Drawing expense in advance  其他負債            &#

46、160;    Other liabilities2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value2211 預計負債                 Anticipation liabilities 長期負債     Long-term Liabilities     2301

47、長期借款                 Long-term loans 一年內(nèi)到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year2311 應付債券            &

48、#160;    Bonds payable      '231101 債券面值 Face value, Par value     '231102 債券溢價 Premium on bonds      '231103 債券折價 Discount on bonds      '231104 應計利息 Accrued interest 2321 長期應付款  Long

49、-term account payable 應付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長期應付 Long-term account payable due within one year 一年后到期的長期應付 Long-term account payable over one year2331 專項應付款                 Special pa

50、yable 一年內(nèi)到期的專項應付 Long-term special payable due within one year 一年后到期的專項應付 Long-term special payable over one year2341 遞延稅款                 Deferral taxes 三、所有者權(quán)益類 OWNERS' EQUITY資本    

51、60;      Capita3101 實收資本(或股本) Paid-up capital(or stock)  實收資本                 Paicl-up capital  實收股本              &

52、#160;  Paid-up stock 3103 已歸還投資  Investment Returned 公積 3111 資本公積                 Capital reserve                  

53、      '311101   資本(或股本)溢價 Cpital(or Stock) premium     '311102   接受捐贈非現(xiàn)金資產(chǎn)準備 Receive non-cash donate reserve     '311103   股權(quán)投資準備 Stock right investment reserves      '311105

54、   撥款轉(zhuǎn)入  Allocate sums changeover in     '311106   外幣資本折算差額 Foreign currency capital      '311107   其他資本公積 Other capital reserve               

55、; 3121 盈余公積                 Surplus reserves      '312101   法定盈余公積 Legal surplus     '312102   任意盈余公積 Free surplus reserves     '

56、;312103   法定公益金 Legal public welfare fund     '312104   儲備基金  Reserve fund     '312105   企業(yè)發(fā)展基金 Enterprise expension fund     '312106   利潤歸還投資 Profits capitalizad on return of investm

57、ent 利潤                 Profits3131 本年利潤                 Current year profits3141 利潤分配        &#

58、160;        Profit distribution      '314101    其他轉(zhuǎn)入 Other chengeover in     '314102    提取法定盈余公積 Withdrawal legal surplus     '314103    提取法定公益金 Wit

59、hdrawal legal public welfare funds     '314104    提取儲備基金 Withdrawal reserve fund     '314105    提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion     '314106    提取職工獎勵及福利基金 Withdrawa

60、l staff and workers' bonus and welfare fund     '314107    利潤歸還投資 Profits capitalizad on return of investment     '314108    應付優(yōu)先股股利 Preferred Stock dividends payable       '314109 

61、60;  提取任意盈余公積 Withdrawal other common accumulation fund     '314110    應付普通股股利 Common Stock dividends payable     '314111    轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)     &#

62、39;314115    未分配利潤 Undistributed profit 四、成本類  Cost4101 生產(chǎn)成本     Cost of manufacture      '410101  基本生產(chǎn)成本 Base cost of manufacture      '410102  輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 制造費用&#

63、160;                Manufacturing overhead 材料費                 Materials 管理人員工資 Executive Salaries 獎金     

64、;            Wages 退職金                 Retirement allowance 補貼               

65、60; Bonus 外保勞務費   Outsourcing fee 福利費                 Employee benefits/welfare 會議費                 Coferemce 

66、加班餐費                 Special duties 市內(nèi)交通費                 Business traveling 通訊費        &#

67、160;        Correspondence 電話費                 Correspondence 水電取暖費                 Water and S

68、team 稅費                 Taxes and dues 租賃費                 Rent 管理費         

69、0;       Maintenance 車輛維護費                 Vehicles maintenance 油料費                 Vehicles mainten

70、ance 培訓費                 Education and training 接待費                 Entertainment 圖書、印刷費 Books and printing 運費 

71、0;               Transpotation 保險費                 Insurance premium 支付手續(xù)費  Commission 雜費       

72、;          Sundry charges 折舊費                 Depreciation expense          機物料消耗  Article of consumption 勞動保護費

73、0;                Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation4107 勞務成本                 Service costs五、損益類  Profit and l

74、oss  收入                 Income  業(yè)務收入                 OPERATING INCOME5101 主營業(yè)務收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue

75、 服務收入            Service revenue5102 其他業(yè)務收入 Other operating revenue 材料銷售                 Sales materials 代購代售  包裝物出租  Wrappage lease 出讓

76、資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅                 Reimbursement of income tax 其他收入                 Other revenue5201 投資

77、收益                 Investment income 短期投資收益 Current investment income 長期投資收益 Long-term investment income 計提的委托貸款減值準備 Withdrawal of entrust loans reserves 5203 補貼收入       

78、          Subsidize revenue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize revenue5301 營業(yè)外收入  NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余           

79、;      Cash overage 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets  出售無形資產(chǎn)收益 Income on sales of intangible assets     固定資產(chǎn)盤盈 Fixed assets inventory profit  罰款凈收入  Net amercement income 支出       

80、;          Outlay 業(yè)務支出       Revenue charges5401 主營業(yè)務成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務成本                 Cost of ser

81、vice5402 主營業(yè)務稅金及附加 Tax and associate charge  營業(yè)稅                  Sales tax  消費稅                  Consumption tax  

82、城市維護建設(shè)稅 Tax for maintaining and building cities  資源稅                 Resources tax  土地增值稅  Increment tax on land value5405 其他業(yè)務支出 Other business expense  銷售其他材料成本 Other cost of material sale 其他勞務

83、成本 Other cost of service 其他業(yè)務稅金及附加費 Other tax and associate charge  費用                 Expenses 5501 營業(yè)費用                 Operatin

84、g expenses 代銷手續(xù)費                 Consignment commission charge 運雜費                 Transpotation 保險費    &

85、#160;   Insurance premium 展覽費        Exhibition fees 廣告費        Advertising fees 5502 管理費用     Adminisstrative expenses  職工工資     Staff Salaries 修理費  

86、      Repair charge  低值易耗攤銷 Article of consumption 辦公費        Office allowance  差旅費        Travelling expense 工會經(jīng)費      Labour union expenditure  研究與開發(fā)費 Re

87、search and development expense 福利費        Employee benefits/welfare 職工教育經(jīng)費 Personnel education  待業(yè)保險費                 Unemployment insurance  勞動保險費  Labour insu

88、rance 醫(yī)療保險費  Medical insurance  會議費        Coferemce 聘請中介機構(gòu)費 Intermediary organs  咨詢費        Consult fees 訴訟費        Legal cost  業(yè)務招待費  Business entertainm

89、ent  技術(shù)轉(zhuǎn)讓費  Technology transfer fees 礦產(chǎn)資源補償費 Mineral resources compensation fees 排污費        Pollution discharge fees 房產(chǎn)稅        Housing property tax  車船使用稅  Vehicle and vessel usage license plate

90、 tax(VVULPT) 土地使用稅  Tenure tax 印花稅        Stamp tax5503 財務費用     Finance charge  利息支出     Interest exchange  匯兌損失     Foreign exchange loss 各項手續(xù)費   Charge for troubl

91、e 各項專門借款費用 Special-borrowing cost 5601 營業(yè)外支出   Nonbusiness expenditure  捐贈支出     Donation outlay 減值準備金  Depreciation reserves 非常損失     Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets  出售無形資產(chǎn)損失 Loss

92、 on sales of intangible assets     固定資產(chǎn)盤虧 Fixed assets inventory loss  債務重組損失 Loss on arrangement 罰款支出     Amercement outlay5701 所得稅        Income tax 以前年度損益調(diào)整 Prior year income adjustment 代碼   &

93、#160;  名稱1            資產(chǎn) assets11 12    流動資產(chǎn) current assets111         現(xiàn)金及約當現(xiàn)金 cash and cash equivalents1111       庫存現(xiàn)金 cash on hand 1112  &

94、#160;    零用金/周轉(zhuǎn)金 petty cash/revolving funds 1113       銀行存款 cash in banks 1116       在途現(xiàn)金 cash in transit 1117       約當現(xiàn)金 cash equivalents 1118    

95、60;  其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents 112         短期投資 short-term investment1121       短期投資 -股票 short-term investments - stock 1122       短期投資 -短期票券  short-term investmen

96、ts - short-term notes and bills 1123       短期投資 -政府債券  short-term investments - government bonds 1124      短期投資 -受益憑證  short-term investments - beneficiary certificates 1125       短期投資 -公司債&

97、#160; short-term investments - corporate bonds 1128       短期投資 -其它 short-term investments - other 1129       備抵短期投資跌價損失 allowance for reduction of short-term investment to market 113       &

98、#160; 應收票據(jù) notes receivable1131       應收票據(jù) notes receivable 1132      應收票據(jù)貼現(xiàn)  discounted notes receivable 1137       應收票據(jù) -關(guān)系人  notes receivable - related parties 1138    

99、;   其它應收票據(jù)  other notes receivable 1139      備抵呆帳 應收票據(jù)  allowance for uncollec- tible accounts- notes receivable 114        應收帳款 accounts receivable1141      應收帳款  accounts receiva

100、ble 1142      應收分期帳款  installment accounts receivable 1147      應收帳款 -關(guān)系人  accounts receivable - related parties 1149      備抵呆帳 應收帳款  allowance for uncollec- tible accounts - accounts receiv

101、able 118       其它應收款 other receivables1181      應收出售遠匯款  forward exchange contract receivable 1182      應收遠匯款 -外幣  forward exchange contract receivable - foreign currencies 1183  &

102、#160;   買賣遠匯折價  discount on forward ex-change contract 1184      應收收益  earned revenue receivable 1185      應收退稅款  income tax refund receivable 1187      其它應收款 - 關(guān)系人  other receivab

103、les - related parties 1188      其它應收款 - 其它  other receivables - other 1189      備抵呆帳 - 其它應收款  allowance for uncollec- tible accounts - other receivables 121122 存貨 inventories1211       商品存貨 

104、 merchandise inventory 1212       寄銷商品 consigned goods 1213       在途商品 goods in transit 1219       備抵存貨跌價損失  allowance for reduction of inventory to market 1221    &

105、#160;  制成品  finished goods 1222       寄銷制成品  consigned finished goods 1223       副產(chǎn)品  by-products 1224       在制品  work in process 1225     &

106、#160; 委外加工  work in process - outsourced 1226       原料  raw materials 1227       物料  supplies 1228       在途原物料  materials and supplies in transit 1229   &#

107、160;   備抵存貨跌價損失  allowance for reduction of inventory to market 125        預付費用 prepaid expenses1251      預付薪資 prepaid payroll 1252      預付租金 prepaid rents 1253    &

108、#160; 預付保險費  prepaid insurance 1254     用品盤存  office supplies 1255      預付所得稅 prepaid income tax 1258      其它預付費用 other prepaid expenses 126        預付款項 prepayments1

109、261      預付貨款 prepayment for purchases 1268      其它預付款項  other prepayments 128129 其它流動資產(chǎn) other current assets1281       進項稅額  VAT paid ( or input tax) 1282      

110、; 留抵稅額  excess VAT paid (or overpaid VAT)1283       暫付款  temporary payments 1284       代付款  payment on behalf of others 1285      員工借支 advances to employees 1286   &

111、#160;   存出保證金  refundable deposits 1287     受限制存款 certificate of deposit-restricted 1291      遞延所得稅資產(chǎn)  deferred income tax assets 1292      遞延兌換損失  deferred foreign exchange losses 1293

112、      業(yè)主(股東)往來  owners(stockholders) current account 1294      同業(yè)往來 current account with others 1298      其它流動資產(chǎn)-其它  other current assets - other 13        

113、; 基金及長期投資 funds and long-term investments131        基金 funds1311     償債基金  redemption fund (or sinking fund) 1312      改良及擴充基金 fund for improvement and expansion 1313      意外損失準備基金 

114、; contingency fund 1314      退休基金  pension fund 1318      其它基金  other funds 132      長期投資 long-term investments1321      長期股權(quán)投資 long-term equity investments 1322      長期債券投資  long-term bond investments 1323      長期不動產(chǎn)投資  long-term real estate in-vestments 1324