会计科目中英文对照表(含明细科目)

一、资产类流动资产Current货币资金equivalents现金银行存款Cashinbank1009其他货币资cashequivalents外存款cityCashin银本票银汇票Bankdraft信卡Credit信证保证金L/CGuarantee存投资款1101短投资Short-term股票Short-term-债券Short-term-corporate基金Short-term-corporate其他Short-term-1102短投资跌价备fallingpricereserves应收款Account1111应收票receivable银行承兑汇商业承兑汇应收股利Dividend应收利息Interestreceivable1131应账款Account1133其应收款receivable1141坏准备reserves1151预账款money1161应补贴款deficitsubsidiesofreceivable库存资产Inventories1201物资采购Supplies1211原料materials1221包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差Materials1241自制半成品库存商品goods商品进销差Differencesandsellingprice1251委托加工物inprocess-1261委托代销商Trustsellthegoodscommissionbasis1271受托代销商andsellthegoodscommissionbasis1281存货跌价准fallingprice1291分期收款发商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferred长期投资investment1401长期股权投股投资Investment其股权投资investmentstocks1402长期债权投债投资Investment其债权投资investment1421长期投资减准备Long-termdepreciation股权投资减准备Stockrights债权投资减准备rightsdepreciation1431委托贷款loans本Principal利Interest减准备Depreciationreserves1501固定资产Fixed房屋建筑物Structure机器设备equipment运输设备facilities工具器具1502累计折旧Accumulated1505固定资产减准备assetsdepreciation房屋、建筑减值准备reserves机器设备减准备Machinery1601工程物资Projectgoods专材料专设备预大型设备款forequipment为产准备的工及器具andforfabricate1603在建工程安装工程works在安装设备技术改造工Technicalinnovationproject大修理工程overhaulproject1605在建工程减准备Construction-in-processdepreciationreserves1701固定资产清Liquidationoffixed1801无形资产专利权Patents非专利技术商标权Trade著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减准备Assets专利权减值备商标权减值备1815未确认融资用charges待处理财产溢assetslossincome1901长期待摊费deferredprepaidexpenses1911待理财产损Waitdealassetslossincome待理流动资产损溢Waitintangiblelossincome待理固定资产损溢Waitassetslossincome二、负债类短期负债Currentliability2101短期借款borrowing2111应付据Notespayable银行承兑汇商业承兑汇2121应付账款Account2131预收账款received2141代销商品款Proxyrevenue2151应付工资Accrued2153应付福利费2161应付股利Dividendspayable2171应交税金应增值税addedtaxpayable'21710101进项税额onVAT'21710102已交税金tax'21710103转出未交值税UnpaidVATchangeover'21710104减免税款Taxdeduction'21710105销项税额VAT'21710106出口退税Taxreimbursementfor'21710107进项税额出withnoldingsonVAT'21710108出口抵减销产品应税额domestic'21710109转出多交值税VAT'21710110未交增值税UnpaidVAT应营业税Business应消费税Consumptiontax应资源税应所得税Incometaxpayable应土地增值税Incrementonlandvaluepayable应城市维护建税Taxformaintainingandbuilding应房产税propertytaxpayable应土地使用税Tenure应交船使用税andusageplatetax(VVULPT)应交个所得税taxpayable2176其他应交款Otherfundinconformitywith2181其他应付款Otherpayables2191预提费用Drawingexpensein其他负债Other2201待转资产价Pendingchangeroverassets2211预负债长期负债Liabilities2301长期借款Long-term一年内到期长期借款Long-termloansduewithinyear一年后到期长期借款Long-termloansdueoveroneyear2311应债券债券值value,债券价Premiumon债券价Discount应计息2321长期应付款Long-termaccountpayable应付融资租款Accruedfinancial一年内到期长期应付Long-termaccountpayablewithin一年后到期长期应付Long-termaccountpayableoverone2331专项应付款一年内到期专项应付Long-termspecialpayablewithin一年后到期专项应付Long-termspecialpayableoneyear2341递延税款taxes三、所有者益类EQUITY资本3101实收资本或股本)Paid-up实收资本Paicl-up实收股本3103已归还投资Investment公积3111资本积资本或股本)溢价Cpital(orStock)premium接受捐非现金资产备Receive股权投准备Stock拨款转Allocatesumsin外币资折算差额capital其他资公积Othercapitalreserve3121盈余公积法盈余公积Legal任盈余公积Freereserves法公益金welfare储基金fund企发展基金expension利归还投资capitalizadon利润Profits3131本年利润3141利润分配Profitdistribution其转入chengeoverin提法定盈余公Withdrawallegal提法定公益金Withdrawalpublicwelfare提储备基金reservefund提企业发展基Withdrawalforexpansion提职工奖励及利基金staffbonuswelfare利归还投资capitalizadon应优先股股利dividends提任意盈余公Withdrawalaccumulationfund应付通股股利Common转作资(或股本)的普通股股CommonStockchangeassets(or未分利润profit四、成本类Cost4101生产成本Costofmanufacture基生产成本Basecostofmanufacture辅生产成本costofmanufacture4105制造费用overhead材料费Materials管理人员工ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费duties市内交通费traveling通讯费Correspondence电话费Correspondence水电取暖费andSteam税费Taxesanddues租赁费Rent管理费车辆维护费Vehicles油料费Vehiclesmaintenance培训费Educationtraining接待费图书、印刷运费Transpotation保险费Insurance支付手续费杂费折旧费expense机物料消耗Articleof劳动保护费Laborprotection季节性停工失cessation4107劳务成本五、损益类Profitand收入业务收入OPERATINGINCOME5101主营业务收operating产品销售收服务收入revenue5102其他业务收材料销售materials代购代售包装物出租Wrappage出让资产使权收入Remiserightofrevenue返还所得税ofincome其他收入Other5201投资收益income短期投资收长期投资收investmentincome计提的委托款减值准Withdrawalofloansreserves5203补贴收入revenue国家扶持补收入from其他补贴收revenue5301营业外收入NON-OPERATINGINCOME非货币性交收益Non-cash现金溢余处置固定资净收益incomeonoffixed出售无形资收益salesofintangibleassets固定资产盘Fixedprofit罚款净收入amercementincome支出Outlay业务支出Revenuecharges5401主营业务成Operating产品销售成of服务成本of5402主营业务税及附加associatecharge营业税Salestax消费税Consumptiontax城市维护建税Taxformaintainingandbuildingcities资源税土地增值税taxlandvalue5405其他业务支销售其他材成本Othercostofmaterialsale其他劳务成costof其他业务税及附加费Otherassociatecharge费用5501营业费用Operatingexpenses代销手续费commissioncharge运杂费保险费Insurance展览费广告费5502管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊Articleof办公费allowance差旅费Travellingexpense工会经费unionexpenditure研究与开发Researchand