中英文会计科目对照表

1、序号1234567891011121314151617181920212223242526272829303132333435363738日期:2010.06现金Cashinhand银行存款Cashinbank其他货币资金-外埠存款Othermonetaryassets-cashinothercities其他货币资金-银行本票Othermonetaryassets-cashierscheck其他货币资金-银行汇票Othermonetaryassets-bankdraft其他货币资金-信用卡Othermonetaryassets-creditcards其他货币资金-信用证保证金Othermone

2、taryassets-L/Cdeposit其他货币资金-存出投资款Othermonetaryassets-cashforinvestment短期投资-股票投资短期投资-债券投资短期投资-基金投资短期投资-其他投资Investments-ShortInvestments-ShortInvestments-ShortInvestments-Shortterm-stocksterm-bondsterm-fundsterm-others短.期投资跌价准备Provisionforshort-terminvestment长期股权投资-股票投资Longtermequityinvestment-stocks长

3、期股权投资-其他股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebto

4、rs预付帐款Prepayment应收补贴款Allowancereceivable其他应收款Otherdebtors坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异MaterialcostdifferenceFl制半成品Self-manufacturedgoods库存商品Finishedgoods商品进华肖差价Differencebetweenpurch

5、ase&salesofcommodities委托加工物资Consignedprocessiongmaterial委托代销商品Consignment-out39404142434445464748495051525354555657585960616263646566676869707172737475767778798081受托代销商品Consignment-in分期收款发岀商品Goodsoninstalmentsales存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益UnsettledG/Loncurrentassets

6、待处理固定资产损益UnsettledG/Lonfixedassets委托贷款-本金Consignmentloan-principle委托贷款-利息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物Fixedassets-Buildings固定资产-机器设备Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定资产-运输设备Fixedassets-Automobiles累

7、计折旧Accumulateddepreciation固定资产减值准备Impairmentoffixedassets工程物资-专用材料Projectmaterial-specificmaterials工程物资-专用设备Projectmaterial-specificequipment工程物资-预付大型设备款Projectmaterial-prepaidforequipment工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Construetioninprogress在建工程减值准备Impairmentofcon

8、structioninprogress固定资产清理Disposaloffixedassets无形资产-专利权Intangibleassets-patent无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how无形资产-商标权Intangibleassets-trademarkrights无形资产-土地使用权Intangibleassets-landuserights无形资产-商誉Intangibleassets-goodwill无形资产减值准备Impairmentofintangibleassets长期待摊费用Deferredasset

9、s未确认融资费用Unrecognizedfinancefees其他长期资产Otherlongtermassets递延税款借项Deferredassetsdebits应付票据Notespayable应付帐款Tradecreditors预收帐款Adanvancesfromcustomers代销商品款Consignment-inpayables其他应交款Otherpayabletogovernment其他应付款Othercreditors应付股利Proposeddividends待转资产价值Donatedassets预计负债Accruedliabilities应付短.期债券Short-termdeb

10、enturespayable其他流动负债Othercurrentliabilities828384858687888990919293949596979899100101102103104105106107108109110111112113114115116117118119预提费用Accruedexpenses应付工资Payrollpayable应付福利费Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm-credit短期借款-担保借款Bankloans-Shortterm-guara

11、nteed一年内到期长期借款Longtermloansduewithinoneyear一年内到期长期应付款Longtermpayableduewithinoneyear长期借款Bankloans-Longterm应付债券-债券面值Bond应付债券-债券溢价Bond应付债券-债券折价Bond应付债券-应计利息Bondpayable一Parvaluepayable一Excesspayable一Discountpayable一Accruedinterest长期应付款Longtermpayable专项应付款Specificpayable其他长期负债Otherlongtermliabilities应交税

12、金-所得税Tax应交税金-增值税Tax应交税金-营业税Tax应交税金-消费税Taxpayable一incometaxpayable-VATpayable一businesstaxpayable一consumabletax应交税金-其他Taxpayable-others递延税款贷项Deferredtaxationcredit股本Sharecapital已归还投资Investmentreturned利：闰分15己一其他转入Profitappropriation一othertransferin利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserv

13、e利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve利润分配-提取储备基金Profitappropriation-reservefund利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit利润分配-应付优先股股利Profitappropriati

14、on-preferencesharesdividends利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利润Retainedearnings,beginningoftheyear120121122123124125126127128129130131132133134135

15、136137138139140141142143144145146147148149150151152153154155156157158159资本公积-股本溢价Capitalsurplus-sharepremium资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve资本公积-接受现金捐赠Capitalsurplus-cashdonation资本公积-股权投资准备Capitalsurplus-investmentreserve资本公积-拨款转入Capitalsurplus-subsidiary资本公积-外币资本折算差额Capitalsurplus-for

16、eigncurrencytranslation资本公积-其他Capitalsurplus-others盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve盈余公积-法定公益金Surplusreserve一statutorywelfarereserve盈余公积-储备基金Surplusreserve-reservefund盈余公积-企业发展基金Surplusreserve一enterprisedevelopmentfund盈余公积-利润归还投资Surplusr

17、eserve-retureinvestmentbyinvestment主营业务收入Sales主营业务成本Costofsales主营业务税金及附加Salestax营业费用Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses投资收益Investmentincome其他业务收入Otheroperatingincome营业外收入Non-operatingincome补贴收入Subsidyincome其他业务支出Otheroperatingexpenses营业外支出Non-operatingexpenses所

18、得税Incometax财务会计accrualbasis权责发生制Asset资产balancesheet资产负债表capitaladequacyratio资本充足率cashbasis收付实现制cashflowstatement现金流量表doubleentrymethod复式记账法Expenses费用Fairvalue公允价值financialreports财务报告goingconcern持续经营160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193

19、194195196197198199200201202203204guarantee担保Historicalcost历史成本Impairment减值impairmentprovision减值准备incomestatement利润表Liabilities负债Maturity到期Xetrealizablevalue可变现净值OwnersEquity所有者权益post-amortizationcosts摊余成本Presentvalue现值Profit利润Replacementcost重置成本stewardship受托责任transferorlB77transferee车专入方资产类科目Assets现

20、金：Cashandcashequivalents银行存款：Bankdeposit应收账款：Accountreceivable应收票据：Notesreceivable应收股利：Dividendreceivable应收利息：Interestreceivable其他应收款：Otherreceivables原材料：Rawmaterials在途物资：Materialsintransport库存商品：inventory存货跌价准备：provisionforthedeclineinvalueofinventories坏账准备：Allowancefordoubtfulacounts待摊费用：Prepaidex

21、pense交易性金融资产：Tradingfinancialassets持有至到期投资：held-to-maturityinvestment可供出售金融资产：Available-forsalefinancialassets短期投资：Short-terminvestment长期股权投资：Long-1ermequityinvestment固定资产：Fixedassets累计折旧：Accumulateddepreciation在建L程：Construction-in-process固定资产减值准备：provisionforthedeclineinvalueoffixedassets无形资产：Intan

22、gibleassets累计摊销：Accumulatedamortization商誉:Goodwill递延所得税资产：deferredtaxassets(DTA)负债类Liability短期借款：Short-termloans/borrowing长期借款：Long-termloans/borrowing预收账款：advancefromcustomers/Depositreceived应付票据：Notespayable应付账款：Accountpayable应付工资薪酬:wagespayable应付股利：Dividendspayable应付利息：Interestpayable应交税费：Taxpaya

23、ble其他应付款：Otherpayables递延所得税负债:Deferredtaxliabilities205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241242243244245246247248249所有者权益类OWNERSEQUITY实收资本：Paid-incapital资本公积：Additionalpaid-incapital盈余公积：Surplusreserves未分配利润：Retainedearnings成本类科目

24、Cost生产成本：ManufacturingCost制造费用：Manufacturingoverhead劳务成本：laborcosts研发支出：R&Dexpenditure损益类Profitandloss主营业务收入：Mainoperatingrevenue其他业务收入:Otheroperatingrevenue营业外H攵入：Non-operatingincome投资收益：Investmentincome产品销售收入：salesrevenue主営业务成本：Mainoperatingcosts；costofgoodssold/costofsales其他业务支出：Otheroperatingcos

25、ts营业外支出：Non-operatingexpenditure销售费用：Sellingexpense(advertisement)管理费用：Generalandadministrationexpense(G&Aexpense)财务费用：Financeexpense公允价值变动损益：Gain/lossofthechangeoffairvalue所得税：Incometax流动资产AllowanceMethod备抵法Baddebts坏账Cash现金250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287288289290291292293294295CashDiscounts现金折扣CashEquivalents现金等价物consignedgoods弋销存