常用会计科目中英对照

1、吧会计科目中英对败照表捌1001捌现金斑Cash on扮 hand 扒1002叭银行存款阿Cash in懊 bank哀1009吧其他货币资金案Other m叭onetary奥 fund暗100901芭外埠存款袄Deposit矮 in oth拜er citi袄es氨100902矮银行本票碍Cashier岸s cheq啊ue敖100903安银行汇票氨Bank dr罢aft叭100904般信用卡氨Credit 罢card坝100905肮信用保证金爸Deposit八 to cre昂ditor爱100906办存出投资款般Cash拌 in inv敖esting 班account哎 霸1101肮短期投资安S

2、hort-t澳erm inv翱estment爱s班110101安股票捌Short-t熬erm sto八ck inve安stments鞍110102摆债券俺Short-t般erm bon暗d inves奥tments吧110203按基金邦Short-t颁erm fun安d inves颁tments瓣110110伴其他凹Other s爱hort-te靶rm inve摆stments傲1102皑短期投资跌价准稗备邦Provisi澳on for 挨loss on胺 decl拜ine in 岸value o挨f short哎-term i吧nvestme懊nts癌1111瓣应收票据半Notes r盎ec

3、eivab颁le佰1121柏应收股利般Dividen巴ds rece氨ivable罢1131背应收账款鞍Account芭s recei懊vable澳1133笆其他应收款挨Other r鞍eceivab扒le 版1141矮坏账准备安Provisi拜on for 熬bad deb靶ts熬1151氨预付账款俺Advance捌 to sup拔pliers鞍1161袄应收补贴款哀Subsidy哎 receiv败abl俺e跋1201斑物资采购矮Materia芭ls purc颁hased颁1211半原材料澳Raw mat懊erials唉1221跋包装物搬Contain颁ers俺1231斑低值易耗品盎Low

4、cos邦t and s皑hort li袄ved art般icles捌1232拔材料成本差异坝Cost v叭ariance熬s of ma百terial皑1241靶自制半成品柏Semi-fi氨nished 跋product芭s艾1243熬库存商品跋Merchan凹dise in柏ventory半 佰1244岸商品进销差价敖Margin 澳b俺etween 败selling凹 and pu稗rchasin碍g price肮 on mer瓣chandis霸e背1251矮委托加工物资绊Materia捌l on co唉nsignme啊nt for 把further百 proces稗sing叭1261拜委

5、托代销商品板Goods o颁n consi邦gnment-凹 out版1271百受托代销商品叭Goods o哀n consi案gnment-澳in搬1281凹存货跌价准备跋Provisi巴on for 岸impairm八ent of 爸invento柏ries艾1291颁分期收款发出商扮品瓣G唉oods on靶 instal癌lment s艾ales奥1301拜待摊费用板Prepaid坝 expens半e耙1401按长期股权投资芭Long-te办rm equi肮ty inve吧stments案140101扮股票投资敖Long-te瓣rm stoc案k inves坝tments颁140102爱其

6、他股权投资摆Other l唉ong-ter埃m equit哀y inves稗tments叭1402扮长期债权投资鞍Long-te拌rm debt靶 invest搬ments版140201按债券投资敖Long-te白rm bond案 in办vestmen斑ts澳140202坝其他债权投资跋Other l熬ong-ter隘m debt 癌investm鞍ents搬1421白长期投资减值准岸备颁Provisi胺on for 奥impairm按ent of 斑long-te伴rm inve跋stments吧 翱1431白委托贷款矮Entrust氨ed loan邦143101班本金哀Princip蔼al

7、 of e把ntruste霸d loan氨143102叭利息拔Interes靶t of en盎trusted半 loan伴143103安减值准备俺Provisi伴on for 扒im罢pairmen拌t of en爸trusted邦 loan 鞍1501肮固定资产傲Fixed a背ssets-c啊ost 耙1502扳累计折旧背Accumul拌ated de皑preciat吧ion碍1505罢固定资产减值准肮备靶Provisi吧on for 按impairm拔ent of 澳fixed a翱ssets稗1601败工程物资凹Constru背ction m爱aterial板160101埃专用材料摆S

8、pecifi办c purpo靶se mate懊rials氨160102胺专用设备坝Specifi扒c purpo稗se equ拌ipments耙160103百预付大型设备款懊Prepaym颁ents fo邦r major熬 equipm澳ents靶160104靶为生产准备的工傲具及器具肮Tools a绊nd inst奥ruments盎 prepar俺ed for 跋product疤ion芭1603澳在建工程八Constru坝ction i阿n proce艾ss靶1605拌在建工程减值准翱备搬Provisi拌on for 版impairm傲ent of 版constru斑ction i隘n pr

9、oce艾ss半1701八固定资产清理扮Disposa斑l of fi俺xed 唉assets摆1801翱无形资产捌Intangi岸ble ass半ets颁1815熬未确认融资费用澳Unrecog绊nized f俺inancin肮g charg耙es盎1901凹长期待摊费用般Long-te隘rm defe邦rred ex把penses背1911哀待处理财产损溢爸Profit 隘& loss 笆of asse搬ts pend暗ing dis柏posal白191101翱待处理流动资产傲损溢坝Profit 傲& loss 疤of curr罢ent-ass哀ets pen拌ding di版sposal柏

10、191102蔼待处理固定资产暗损溢绊Profit 拌& loss 疤of fix版ed asse吧ts pend笆ing dis八posal八2101疤短期借款敖Short-t绊erm loa鞍ns安2111俺应付票据鞍Notes p柏ayable捌2121巴应付账款班Account哀s payab傲le碍2131绊预收账款版Advance盎 from c奥ustomer按s 稗2141斑代销商品款伴Account胺s of co邦nsigned半 goods摆2151澳应付工资隘Wages p疤ayable翱2153岸应付福利费矮Welfare安 p把ayable艾2161安应付股利白Div

11、iden笆ds paya傲ble般2171绊应交税金半Taxes p敖ayable哀217101案应交增值税巴Value a翱dded ta昂x payab隘le澳2171010岸1安进项税额鞍Input V埃AT靶2171010佰2安已交税金懊Payment爸 of VAT稗2171010叭3碍转出未交增值税斑Outgoin胺g of un哀paid VA啊T罢2171010板4啊减免税款扳VAT rel佰ief坝2171010扮5挨销项税额懊Output 搬VAT拌2171010啊6背出口退税邦Refund 唉of VAT 傲for exp佰ort瓣2171010伴7哎进项税额转出袄Out

12、goin埃g of in跋put VAT啊2171010八8哀出口抵减内销产佰品应纳税额叭Merchan斑dise VA颁T from 凹expert 班to dome哎stic sa鞍le 霸2171010肮9熬转出多交增值税拔Outgoin巴g of ov澳er-paid扳 VAT背217102熬未交增值税靶Unpaid 案VAT肮217103白应交营业税百Busines哀s tax p柏ayable隘217104哀应交消费税鞍Consume俺r tax p碍ayable扳217105岸应交资源税澳Tax on 搬natural皑 resour佰ces pay捌able邦217106啊应交

13、所得税蔼Income 艾tax pay哀able扒217107奥应交土地增值税熬Land ap芭preciat碍ion tax柏 payabl败e捌217108霸应交城市维护建靶设税凹Urban m癌aintena熬nce and挨 constr白uction 半tax pay皑able耙217109暗应交房产税扒Real es肮tate ta疤x payab柏le翱217110扮应交土地使用税败Land us敖e tax p哀ayable矮217111啊应交车船使用税胺Vehicle鞍 and ve鞍ssel us澳age tax氨 payabl熬e盎217112啊应交个人所得税拜Perso

14、na稗l incom耙e tax p阿ayable跋2176隘其他应交款哎Other f八und pay爱able挨2181懊其他应付款翱Other p耙ayables盎 扳2191澳预提费用半Accrued隘 expens巴es熬2201班待转资产价值靶Pending盎 transf耙er valu癌e of as唉sets 岸2211版预计负债般Estimab叭le liab扒ilities皑2301稗长期借款坝Long-te靶rm loan凹s伴2311斑应付债券案Bonds p百ayable氨231101敖债券面值昂Par val肮ue of b埃ond班231102翱债券溢价翱Bon

15、d pr背emium啊231103耙债券折价凹Bond di阿scount办231104鞍应计利息碍Accrued吧 bond i半nterest奥2321背长期应付款挨Long-te胺rm paya拌ble巴2331鞍专项应付款稗Specifi胺c accou巴nt paya盎ble隘2341笆递延税款芭Deferre稗d tax坝3101挨实收资本澳(爱或股本）捌Paid-in扒 capita胺l氨（八or shar案e capit班al)板3103扳已归还投资碍Retired搬 capita败l霸3111矮资本公积百Capital敖 reserv败e袄311101肮资本（或股本）伴溢价癌

16、Capital俺 (or sh邦are cap癌ital) p捌remium安311102捌接受捐赠非现金氨资产准备版Restric板ted cap百ital re拌serve o败f non-c斑ash ass柏ets don疤ation r颁eceived稗311103把接受现金捐赠跋Reserve熬 of cas白h donat拔ion rec斑eived 败311104蔼股权投资准备矮Restric按ted ca按pital r佰eserve 傲of equi稗ty inv哎estment蔼s拔311105白拨款转入唉Governm癌ent gra肮nts rec昂eived 胺311

17、106阿外币资本折算差背额扮Foreign傲 curren败cy capi袄tal con阿version挨 differ岸ence捌311107半其他资本公积稗Other 佰capital蔼 reserv稗e摆3121袄盈余公积皑Surplus邦 reserv扒e碍312101柏法定盈余公积疤Statuto澳ry surp班lus res懊erve耙312102昂任意盈余公积疤Discret爸ionary 拔earning八 surplu阿s吧312103拔法定公益金摆Statuto摆ry publ八ic welf癌are fun爸d敖312104坝储备基金半Reserve扮 fund班31

18、2105捌企业发展基金绊Enterpr班ise dev翱elopmen蔼t fund瓣312106搬利润归还投资案Profit 矮return 绊for inv矮estment跋3131芭本年利润稗Profit 捌& loss 靶summary懊3141袄利润分配岸Distrib拌ution p凹rofit安314101把其他转入耙Other a皑djustme爱nts颁314102暗提取法定盈余公拜积金邦Extract啊 for st叭atutory搬 surplu吧s reser佰ve奥314103俺提取法定公益金拔Extract八 for st败atutory靶 public哎 welf

19、ar笆e fund熬314104岸提取储备基金暗Extract半 for re坝serve f皑und半314105按提取企业发展基瓣金氨Extract吧 for en按terpris八e devel埃opment 八fund柏314106唉提取职工奖励及盎福利基金哀Extract扒 for s把taff bo俺nus and版 welfar哎e fund芭314107把利润归还投资败Profit 盎return 拌of capi八tal inv挨ested艾314108摆应付优先股股利背Prefere啊nce sha扮re divi俺dend pa霸yable伴314109肮提取任意盈余公吧积摆Extract芭 for di芭scretio胺nary ea岸rning s班urplus伴314110埃应付普通股股利罢Ordinar柏y share八 divide百nd paya扳ble盎314111啊转作资本（或股稗本）的普通股股拜利扮Ordinar斑y share拌 divide阿nd tran袄sfer to氨 capita昂l (or s爱hare)搬314115靶未分配利润白Undistr肮ibuted 岸profit