会计术语中英文对照表

’21710108’21710109’21710106’21710105’21710103’21710101'21710104'21710102'217101会计科目中英文比较表二、欠债类Liability短期欠债Currentliability2101短期借钱Short-termborrowing2111对付单据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121对付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151对付薪资Accruedwages2153对付福利费Accruedwelfarism2161对付股利Dividendspayable2171应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport’21710107进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax转出多交增值税OverpaidVATchangeover'21710110未交增值税UnpaidVAT’217102应交营业税Businesstaxpayable’217103应交花费税Consumptiontaxpayable’217104应交资源税Resourcestaxpayable'217105应交所得税Incometaxpayable’217106应交土地增值税Incrementtaxonlandvaluepayable’217107应交城市保护建设税Taxformaintainingandbuildingcitiespayable'217108应交房产税Housingpropertytaxpayable’217109应交土地使用税Tenuretaxpayable'217110应交车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）payable’217111应交个人所得税Personalincometaxpayable2176其余应交款Otherfundinconformitywithpaying2181其余对付款Otherpayables2191预提花费Drawingexpenseinadvance其余欠债Otherliabilities2201待转财产价值Pendingchangeroverassetsvalue2211估计欠债Anticipationliabilities长久欠债Long-termLiabilities2301长久借钱Long-termloans一年内到期的长久借钱Long—termloansduewithinoneyear一年后到期的长久借钱Long—termloansdueoveroneyear2311对付债券Bondspayable'231101债券面值Facevalue,Parvalue'231102债券溢价Premiumonbonds’231103债券折价Discountonbonds'231104应计利息Accruedinterest2321长久对付款Long—termaccountpayable对付融资租借款Accruedfinancialleaseoutlay一年内到期的长久对付Long-termaccountpayableduewithinoneyear一年后到期的长久对付Long—termaccountpayableoveroneyear2331专项对付款Specialpayable一年内到期的专项对付Long—termspecialpayableduewithinoneyear一年后到期的专项对付Long-termspecialpayableoveroneyear2341递延税款Deferraltaxes三、全部者权益类OWNERS’EQUITY资本Capital3101实收资本（或股本）Paid—upcapital(orstock)实收资本Paicl—upcapital实收股本Paid—upstock3103已送还投资InvestmentReturned公积3111资本公积Capitalreserve'311101资本(或股本)溢价Cpital(orStock）premium'311102接受捐献非现金财产准备Receivenon—cashdonatereserve'311103股权投资准备Stockrightinvestmentreserves’311105拨款转入Allocatesumschangeoverin'311106外币资本折算差额Foreigncurrencycapital'311107其余资本公积Othercapitalreserve3121盈利公积Surplusreserves’312101法定盈利公积Legalsurplus’312102随意盈利公积Freesurplusreserves’312103法定公益金Legalpublicwelfarefund'312104贮备基金Reservefund’312105公司发展基金Enterpriseexpensionfund’312106利润送还投资Profitscapitalizadonreturnofinvestment利润Profits3131今年利润Currentyearprofits3141利润分派Profitdistribution’314101其余转入Otherchengeoverin’314102提取法定盈利公积Withdrawallegalsurplus'314103提取法定公益金Withdrawallegalpublicwelfarefunds'314104提取贮备基金Withdrawalreservefund'314105提取公司发展基金Withdrawalreserveforbusinessexpansion’314106提取员工奖赏及福利基金Withdrawalstaffandworkers'bonusandwelfarefund'314107利润送还投资Profitscapitalizadonreturnofinvestment'314108对付优先股股利PreferredStockdividendspayable'314109提取随意盈利公积Withdrawalothercommonaccumulationfund'314110对付一般股股利CommonStockdividendspayable’314111转作资本（或股本）的一般股股利CommonStockdividendschangetoassets（orstock)'314115未分派利润Undistributedprofit五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue5102其余业务收入Otheroperatingrevenue资料销售Salesmaterials代购代售包装物出租Wrappagelease出让财产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其余收入Otherrevenue5201投资利润Investmentincome短期投资利润Currentinvestmentincome长久投资利润Long-terminvestmentincome计提的拜托贷款减值准备Withdrawalofentrustloansreserves5203补助收入Subsidizerevenue国家扶助补助收入Subsidizerevenuefromcountry其余补助收入Othersubsidizerevenue5301营业外收入NON—OPERATINGINCOME非钱币性交易利润Non-cashdealincome现金溢余Cashoverage处理固定财产净利润Netincomeondisposaloffixedassets销售无形财产利润Incomeonsalesofintangibleassets固定财产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges5401主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice5402主营业务税金及附带Taxandassociatecharge营业税Salestax花费税Consumptiontax城市保护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其余业务支出Otherbusinessexpense销售其余资料成本Othercostofmaterialsale其余劳务成本Othercostofservice其余业务税金及附带费Othertaxandassociatecharge花费Expenses5501营业花费Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees5502管理花费Adminisstrativeexpenses员工薪资StaffSalaries维修费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare员工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce邀请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务款待费Businessentertainment技术转让费Technologytransferfees矿产资源赔偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）土地使用税Tenuretax印花税Stamptax5503财务花费Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项特意借钱花费Special-borrowingcost5601营业外支出Nonbusinessexpenditure捐献支出D