会计科目中英对照大全

1、一、资产类类 Asssets流动资产 Currrent asseets货币资金 Cashh andd cassh eqquivaalentts1001 现金 Cassh1002 银行存款 Cassh inn bannk 1009 其他货币币资金 Othher ccash and cashh equuivallentss1009901 外埠存款 Othher ccity Cashh in bankk1009902 银行本票 Casshierrs chhequee 1009903 银行汇票 Bannk drraft 1009904 信用卡 Creddit ccard 1009905 信用证保保证金

2、 L/CC Guaaranttee ddepossits1009906 存出投资资款 Reffundaable depoositss1101 短期投资 Shoort-tterm inveestmeents1101101 股票 Shoort-tterm inveestmeents - sttock1101102 债券 Shoort-tterm inveestmeents - coorporrate bondds1101103 基金 Shoort-tterm inveestmeents - coorporrate fundds1101110 其他 Shoort-tterm inveestmeent

3、s - otther1102 短期投资资跌价准备备 Shoort-tterm inveestmeents fallling pricce reeservves应收款 AAccouunt rreceiivablle1111 应收票据 Notte reeceivvablee 银行承兑汇汇票 Bannk acccepttancee 商业承兑汇汇票 Traade aaccepptancce 1121 应收股利 Divvidennd reeceivvablee1122 应收利息 Intteresst reeceivvablee1131 应收账款 Acccountt recceivaable1133 其他

4、应收收款 Othher nnotess recceivaable1141 坏账准备 Badd debbt reeservves1151 预付账款 Advvancee monney1161 应收补贴贴款 Covver ddeficcit bby sttate subssidiees off recceivaable库存资产 Inveentorries1201 物资采购 Supppliees puurchaasingg1211 原材料 Raww matteriaals1221 包装物 Wraappagge 1231 低值易耗耗品 Loww-vallue cconsuumptiion ggoodss

5、 1232 材料成本本差异 Matteriaals ccost variiancee 1241 自制半成成品 Semmi-Fiinishhed ggoodss1243 库存商品 Finnisheed gooods1244 商品进销销差价 Difffereencess bettweenn purrchassing and sellling pricce1251 委托加工工物资 Worrk inn proocesss - ooutsoourceed1261 委托代销销商品 Truust tto annd seell tthe ggoodss on a coommisssionn bassis127

6、1 受托代销销商品 Commmisssioneed annd seell tthe ggoodss on a coommisssionn bassis1281 存货跌价价准备 Invventoory ffalliing ppricee resservees1291 分期收款款发出商品品 Colllectt monney aand ssend out the goodds byy staages1301 待摊费用 Defferreed annd prrepaiid exxpensses长期投资 Longg-terrm innvesttmentt 1401 长期股权权投资 Lonng-teerm

7、iinvesstmennt onn stoocks1401101 股票投资 Invvestmment on sstockks1401102 其他股权权投资 Othher iinvesstmennt onn stoocks1402 长期债权权投资 Lonng-teerm iinvesstmennt onn bonnds 1402201 债券投资 Invvestmment on bbondss 1402202 其他债权权投资 Othher iinvesstmennt onn bonnds1421 长期投资资减值准备备 Lonng-teerm iinvesstmennts ddepreeciatti

8、on reseervess股权投资减减值准备 Stoock rrightts innvesttmentt deppreciiatioon reeservves债权投资减减值准备 Bcrredittors riightss invvestmment deprreciaationn resservees1431 委托贷款 Enttrustt loaans 1431101 本金 Priincippal 1431102 利息 Inteerestt 1431103 减值准备 Deppreciiatioon reeservves1501 固定资产 Fixxed aassetts 房屋 Buuildiing

9、 建筑物 SStruccturee机器设备 Machhinerry eqquipmment 运输设备 Trannsporrtatiion ffacillitiees 工具器具 Insttrumeents and impllemennt1502 累计折旧 Acccumullatedd deppreciiatioon 1505 固定资产产减值准备备 Fixeed asssetss deppreciiatioon reeservves房屋、建筑筑物减值准准备 Buiildinng/sttructture deprreciaationn resservees机器设备减减值准备 Macchineery

10、eequippmentt deppreciiatioon reeservves1601 工程物资 Proojectt gooods aand mmaterrial1601101 专用材料 Speeciall-purrposee matteriaal1601102 专用设备 Speeciall-purrposee equuipmeent 1601103 预付大型型设备款 Preepaymmentss forr equuipmeent1601104 为生产准准备的工具具及器具 Preeparaativee insstrummentss andd impplemeent ffor ffabriica

11、tee1603 在建工程 Connstruuctioon-inn-proocesss 安装工程 Erecctionn worrks 在安装设备备 Ereectinng eqquipmment-in-pproceess技术改造工工程 Tecchniccal iinnovvatioon prrojecct大修理工程程 Gennerall oveerhauul prrojecct1605 在建工程程减值准备备 Connstruuctioon-inn-proocesss deppreciiatioon reeservves1701 固定资产产清理 Liqquidaationn of fixeed as

12、ssetss 1801 无形资产 Inttangiible asseets 专利权 PPatennts 非专利技术术 Nonn-Pattentss 商标权 TTradeemarkks, TTradee nammes 著作权 CCopyrrightts 土地使用权权 Tennure商誉 Gooodwiill 1805 无形资产产减值准备 Inttangiible Asseets ddepreeciattion reseervess专利权减值值准备 Pattent righhts ddepreeciattion reseervess商标权减值值准备 traademaark rrightts dee

13、precciatiion rreserrves1815 未确认融融资费用 Unaacknoowleddged finaanciaal chhargees 待处理财产产损溢 Waiit deeal aassetts looss oor inncomee 1901 长期待摊摊费用 Lonng-teerm ddeferrred and preppaid expeensess1911 待处理财财产损溢 Waiit deeal aassetts looss oor inncomee 1911101待处理流流动资产损损溢 Waiit deeal iintanngiblle asssetss losss o

14、rr inccome 1911102待处理固固定资产损损溢 Waiit deeal ffixedd asssets losss or incoome 二、负债类类 Liaabiliity 短期负债 Currrent liabbilitty 2101 短期借款 Shoort-tterm borrrowinng2111 应付票据 Nottes ppayabble 银行承兑汇汇票 Bannk acccepttancee 商业承兑汇汇票 Traade aaccepptancce 2121 应付账款 Acccountt payyablee2131 预收账款 Deppositt recceiveed 21

15、41 代销商品品款 Prooxy ssale goodds reevenuue2151 应付工资 Acccruedd wagges 2153 应付福利利费 Acccruedd wellfariism 2161 应付股利 Divvidennds ppayabble 2171 应交税金 Tax payaable2171101 应交增值值税 vallue aaddedd taxx payyablee 2171101011 进项税额 Witthholldinggs onn VATT2171101022 已交税金 Payying tax2171101033 转出未交交增值税 Unppaid VAT ch

16、anngeovver2171101044 减免税款 Taxx dedductiion2171101055 销项税额 Subbstittutedd monney oon VAAT2171101066 出口退税 Taxx reiimburrsemeent ffor eexporrt 2171101077 进项税额额转出 Chaangeoover withhnolddingss on VAT2171101088 出口抵减减内销产品品应纳税额额 Expport deduuct ddomesstic salees gooods tax2171101099 转出多交交增值税 Oveerpaiid VAAT

17、 chhangeeoverr2171101100 未交增值值税 Unppaid VAT2171102 应交营业业税 Bussinesss taax paayablle2171103 应交消费费税 Connsumpptionn taxx payyablee2171104 应交资源源税 Resoourcees taax paayablle2171105 应交所得得税 Inccome tax payaable 2171106 应交土地地增值税 Inccremeent ttax oon laand vvaluee payyablee2171107 应交城市市维护建设设税 Taxx forr maiin

18、taiiningg andd buiildinng ciitiess payyablee2171108 应交房产产税 Houusingg proopertty taax paayablle2171109 应交土地地使用税 Tennure tax payaable2171110 应交车船船使用税 Vehhiclee andd vesssel usagge liicensse pllate tax(VVULLPT) payaable2171111 应交个人人所得税 Perrsonaal inncomee taxx payyablee2176 其他应交交款 Othher ffund in cconf

19、oormitty wiith ppayinng2181 其他应付付款 Othher ppayabbles2191 预提费用 Draawingg exppensee in advaance 其他负债 Otheer liiabillitiees2201 待转资产产价值 Penndingg chaangerroverr asssets valuue2211 预计负债 Antticippatioon liiabillitiees长期负债 Longg-terrm Liiabillitiees 2301 长期借款 Lonng-teerm lloanss一年内到期期的长期借借款 Lonng-teerm ll

20、oanss duee witthin one yearr一年后到期期的长期借借款 Lonng-teerm lloanss duee oveer onne yeear2311 应付债券 Bonnds ppayabble 2311101 债券面值 Facee vallue, Par valuue2311102 债券溢价 Preemiumm on bondds 2311103 债券折价 Disscounnt onn bonnds 2311104 应计利息 Acccruedd intteresst 2321 长期应付付款 Lonng-teerm aaccouunt ppayabble应付融资租租赁款

21、Acccruedd finnanciial lleasee outtlay一年内到期期的长期应应付 Lonng-teerm aaccouunt ppayabble ddue wwithiin onne yeear一年后到期期的长期应应付 Lonng-teerm aaccouunt ppayabble oover one yearr2331 专项应付付款 Speeciall payyablee一年内到期期的专项应应付 Lonng-teerm sspeciial ppayabble ddue wwithiin onne yeear一年后到期期的专项应应付 Lonng-teerm sspeciial

22、 ppayabble oover one yearr2341 递延税款 Defferraal taaxes 三、所有者者权益类 OWNNERS EQUUITY资本 Caapitaa3101 实收资本(或股本) Paaid-uup caapitaal(orr stoock) 实收资本 Paiccl-upp cappitall 实收股本 Paidd-up stocck 3103 已归还投投资 Invvestmment Retuurnedd公积 3111 资本公积 Cappitall resservee 3111101 资本(或股本)溢价 Cpiital(or SStockk) prremiuum3

23、111102 接受捐赠赠非现金资资产准备 Recceivee nonn-cassh doonatee resservee3111103 股权投资准准备 Stoock rrightt invvestmment reseervess 3111105 拨款转入 Alllocatte suums cchanggeoveer inn3111106 外币资本本折算差额额 Forreignn currrenccy caapitaal 3111107 其他资本本公积 Othher ccapittal rreserrve 3121 盈余公积 Surrpluss resservees 3121101 法定盈余余公

24、积 Leggal ssurpllus3121102 任意盈余余公积 Freee suurpluus reeservves3121103 法定公益益金 Leggal ppubliic weelfarre fuund3121104 储备基金 Resservee funnd3121105 企业发展展基金 Entterprrise expeensioon fuund3121106 利润归还还投资 Proofitss cappitallizadd on retuurn oof innvesttmentt利润 Prrofitts3131 本年利润 Currrentt yeaar prrofitts3141

25、 利润分配 Proofit disttribuutionn 3141101 其他转入 Othher cchenggeoveer inn3141102 提取法定定盈余公积积 Witthdraawal legaal suurpluus3141103 提取法定定公益金 Witthdraawal legaal puublicc wellfaree funnds3141104 提取储备备基金 Witthdraawal reseerve fundd3141105 提取企业业发展基金金 Witthdraawal reseerve for busiinesss exppansiion3141106 提取职工工

26、奖励及福福利基金 Witthdraawal stafff annd woorkerrs bonnus aand wwelfaare ffund3141107 利润归还还投资 Proofitss cappitallizadd on retuurn oof innvesttmentt3141108 应付优先先股股利 Preeferrred SStockk divvidennds ppayabble 3141109 提取任意意盈余公积积 Witthdraawal otheer coommonn acccumullatioon fuund3141110 应付普通通股股利 Commmon Stocck

27、diivideends payaable3141111 转作资本(或股本)的普通股股股利 Commmon Stocck diivideends channge tto asssetss(or stocck)3141115 未分配利利润 Unddistrributted pprofiit 四、成本类类 Cosst4101 生产成本 Cosst off mannufaccturee4101101 基本生产产成本 Basse coost oof maanufaacturre4101102 辅助生产产成本 Auxxiliaary ccost of mmanuffactuure4105 制造费用 Man

28、nufaccturiing ooverhhead材料费 MMaterrialss管理人员工工资 Exeecutiive SSalarries奖金 Waages退职金 RRetirremennt alllowaance补贴 Boonus外保劳务费费 Outtsourrcingg feee福利费 EEmplooyee beneefitss/wellfaree会议费 CCoferremcee加班餐费 Speccial dutiies市内交通费费 Bussinesss trravelling通讯费 CCorreesponndencce电话费 CCorreesponndencce水电取暖费费 Watte

29、r aand SSteamm税费 Taaxes and duess租赁费 RRent管理费 MMainttenannce车辆维护费费 Vehhiclees maainteenancce油料费 VVehiccles mainntenaance培训费 EEducaationn andd traaininng接待费 EEnterrtainnmentt图书、印刷刷费 Boooks aand pprintting运费 Trransppotattion保险费 IInsurrancee preemiumm支付手续费费 Commmisssion杂费 Suundryy chaargess折旧费 DDepreec

30、iattion expeense 机物料消耗耗 Artticlee of conssumpttion劳动保护费费 Labbor pproteectioon feees季节性停工工损失 Losss onn seaasonaalityy cesssatiion4107 劳务成本 Serrvicee cossts五、损益类类 Proofit and losss 收入 Inncomee 业务收入 OPERRATINNG INNCOMEE5101 主营业务务收入 Priime ooperaatingg revvenuee产品销售收收入 Salles rrevennue服务收入 Servvice reve

31、enue5102 其他业务务收入 Othher ooperaatingg revvenuee材料销售 Salees maateriials代购代售 包装物出租租 Wraappagge leease出让资产使使用权收入入 Remmise righht off asssets reveenue返还所得税税 Reiimburrsemeent oof inncomee taxx其他收入 Otheer reevenuue5201 投资收益 Invvestmment incoome短期投资收收益 Currrentt invvestmment incoome长期投资收收益 Lonng-teerm iinve

32、sstmennt inncomee计提的委托托贷款减值值准备 Witthdraawal of eentruust lloanss resservees 5203 补贴收入 Subbsidiize rrevennue国家扶持补补贴收入 Subbsidiize rrevennue ffrom counntry其他补贴收收入 Othher ssubsiidizee revvenuee5301 营业外收收入 NONN-OPEERATIING IINCOMME非货币性交交易收益 Nonn-cassh deeal iincomme现金溢余 Cashh oveeragee处置固定资资产净收益 Nett in

33、ccome on ddispoosal of ffixedd asssets 出售无形资资产收益 Inccome on ssaless of intaangibble aassetts 固定资产盘盘盈 Fixxed aassetts innventtory proffit 罚款净收入入 Nett ameercemment incoome支出 Ouutlayy业务支出 Reveenue charrges5401 主营业务务成本 Opeeratiing ccostss产品销售成成本 Cosst off gooods ssold服务成本 Costt of servvice5402 主营业务务税金及附

34、附加 Taxx andd asssociaate cchargge 营业税 SSaless taxx 消费税 CConsuumptiion ttax 城市维护建建设税 Taxx forr maiintaiiningg andd buiildinng ciitiess 资源税 RResouurcess taxx 土地增值税税 Inccremeent ttax oon laand vvaluee5405 其他业务务支出 Othher bbusinness expeense 销售其他材材料成本 Othher ccost of mmaterrial salee其他劳务成成本 Othher ccost

35、of sserviice其他业务税税金及附加加费 Othher ttax aand aassocciatee chaarge 费用 Exxpensses 5501 营业费用 Opeeratiing eexpennses代销手续费费 Connsignnmentt commmisssion charrge运杂费 TTransspotaationn保险费 IInsurrancee preemiumm展览费 EExhibbitioon feees广告费 AAdverrtisiing ffees 5502 管理费用 Admminissstraativee exppensees 职工工资 Stafff Saalariies修理费 RRepaiir chhargee 低值易耗摊摊销 Artticlee of conssumpttion办公费 OOfficce alllowaance 差旅费 TTraveellinng exxpens