英文会计科目

、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents银行存款Cashinbank外埠存款OthercityCashinbank银行本票Cashier'scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资跌价准备Short-terminvestmentsfallingpricereserves银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories库存商品Finishedgoods物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资减值准备Long-terminvestmentsdepreciationreserves委托贷款Entrustloans本金Principal减值准备Depreciationreserves固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement累计折旧Accumulateddepreciation工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment为生产准备的工具及器具PreparativeinstrumentsandimplementforFabricate在建工程Construction-in-process委托加工物资Workinprocess-outsourced安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject固定资产清理Liquidationoffixedassets无形资产Intangibleassets土地使用权Tenure未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome长期待摊费用Long-termdeferredandprepaidexpenses二、负债类Liability短期负债Currentliability短期借款Short-termborrowing应付票据Notespayable应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfares应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT销项税额SubstitutedmoneyonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction出口退税Taxreimbursementforexport进项税额转出ChangeoverwithholdingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestaxpayable应交所得税Incometaxpayable应交土地增值税Incrementtaxonlandvaluepayable应交城市维护建设税Taxformaintainingandbuildingcitiespayable应交房产税Housingpropertytaxpayable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable应交个人所得税Personalincometaxpayable预提费用Drawingexpenseinadvance待转资产价值Pendingchangeoverassetsvalue预计负债Anticipationliabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest应付融资租赁款Accruedfinancialleaseoutlay专项应付款Specialpayable递延税款Deferraltaxes三、所有者权益类OWNERS''EQUITY资本Capita实收资本(或股本)Paid-upcapital(orstock)已归还投资InvestmentReturned资本公积Capitalreserve资本(或股本)溢价Capital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeoverin夕卜币资本Foreigncurrencycapital盈余公积Surplusreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpansionfund利润归还投资Profitscapitalizedonreturnofinvestment本年利润Currentyearprofits利润分配Profitdistribution提取法定盈余公积Withdrawallegalsurplus应付优先股股利PreferredStockdividendspayable应付普通股股利CommonStockdividendspayable转作资本(或股本)的普通股股利CommonStockdividendschangetoAssets(orstock)未分配利润Undistributedprofit四、成本类Cost生产成本Costofmanufacture

基本生产成本Basecostofmanufacture辅助生产成本Auxiliarycostofmanufacture制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries退职金Retirementallowance奖金Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Conference加班餐费Specialduties市内交通费Businesstraveling通讯费电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transportation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation劳务成本Servicecosts五、损益类Profitandloss收入Incomereserves业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue材料销售Salesmaterials包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloans补贴收入Subsidizerevenuereserves国家扶持补贴收入Subsidizerevenuefromcountry营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice主营业务税金及附加Taxandassociatecharge营业费用Operatingexpenses代销手续费Consignmentcommissioncharge展览费Exhibitionfees广告费Advertisingfees低值易耗摊销Articleofconsumption办公费Officeallowance工会经费Laborunionexpenditure研究与开发费Researchanddevelopmentexpense待业保险费Unemploymentinsurance劳动保险费Laborinsurance医疗保险费Medicalinsurance聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss债务重组损失Lossonarrangement以前年度损益调整Prioryearincomeadjustment委托存款consigneddeposit短投跌价准备(short－terminvestmentimpairmentprovision)集团内部单位insidegroup集团外部outsidegroup坏账准备provisionforbaddebt应收帐款accountreceivable预付账款Advancedtosuppliers应收补贴款Subsidyreceivable物资采购materialspurchasing在途物资materialsintransit修理备用件Sparepartsforrepairandmaintenance燃料Fuel包装物Containers办公用低耗品lowvaluearticlesforoffice材料成本差异varianceofmaterialcost产品成本差异varianceofproductcost自制半成品semi-manufacturedgoods库存商品Goodssoldinstock委托加工物资goodsinoutsideprocessing委托代销商品consignedfinishedgoods受托代销商品goodcommissioned发出商品Goodssold分期收款发出商品Goodssoldoninstallment待摊费用Prepaidexpense预付保险prepaidinsurance预付租金prepaidrent长期股权投资Long-termequityinvestments股票投资stockinvestment投资成本costofinvestment损益调整adjustmentforincome股权投资差额varianceofinvestment股权投资准备provisionforinvestment债券投资bondinvestment溢价inexcessofpar长期投资减值准备Provisionforlongterminvestmentimpairment存储设施storage运输设备Transportationvehicles机器设备Machineryandequipment累计折旧accumulateddepreciation工程物资Constructionsupplies固定资产清理clearanceoffixedasset(Fixedassetspendingdisposal)未确认融资费用Uncertainedfinanceexpense短期借款shorttermload担保借款loaninassurance信用借款loanincredit应付短期债券shorttermbond内部应付款internalaccountsreceivable加班费call-backpay进项税额VATonpurchase销项税额VATonsales减免税款VATreducedandexempted出口退税VATrefundforexportedgoods进项税额转出TransferoutunpaidVAT进口关税Importcustomsdutypayable工会经费tradeunionexpense预提费用Accruedexpenses修理费repairmenexpense递延收益deferredincome预计负债Provisionsforforeseeableliabilities长期应付款Payablesdueafteroneyear专项应付款Governmentgrantspayable股本（实收资本）Registeredcapital资本公积Capitalsurplus资本（或股本）溢价capitalinexcessofpar股权投资准备provisionforequityinvestment拨款转入transferin盈余公积Surplusreserve法定盈余公积Statutorysurplusreserve任意盈余公积Discretionarysurplusreserve利润分配distributedprofit未分配利润Undistributedprofit其他货币资金Othermonetaryassets预付帐款Prepayment委托代销商品Consignment-out受托代销商品Consignment-in存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益UnsettledG/Loncurrentassets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无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how未确认融资费用Unrecognizedfinancefees应付短期债券Short-termdebenturespayable预提费用Accruedexpenses应付工资Payrollpayable短期借款-抵押借款Bankloans-Shortterm-pledged应付债券-应计利息Bondpayable-Accruedinterest递延税款贷项Deferredtaxationcredit股本Sharecapital利润分配-其他转入Profitappropriation-othertransferin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,beginningoftheyear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-foreigncurrencytranslation管理费用Generalandadministrativeexpenses财务费用Financialexpenses投资收益Investmentincome补贴收入Subsidyincome营业外支出Non-operatingexpenses直接人工成本差异(directlaborvariance)直接材料成本差异(directmaterialvariance)制造费用差异(manufacturingexpensesvariance)在产品计价(work-in-processcosting)联产品成本计算(jointproductscosting)生产成本汇总程序(accumulationprocessofproductioncost)实际成本与估计成本(actualcostandestimatedcost)工资费用分配(salarycostsallocation)成本曲线(costcurve)原始成本和重置成本(originalcostandreplacementcost)直接成本与间接成本(directcostandindirectcost)可控成本(controllablecost)制造费用分配(manufacturingexpensesallocation)理论成本与应用成本(theorycostandpracticecost)辅助生产成本分配(auxiliaryproductioncostallocation)成本控制程序(procedureofcostcontrol)成本记录(costentry,costrecordercostagenda)生产费用要素(elementsofproductionexpenses)历史成本与未来成本(historicalcostandfuturecost)可避免成本与不可避免成本(avoidablecostandunavoidablecost)成本计算期(costperiod)平均成本与个别成本(averagecostandindividualcost)跨期摊提费用分配(inter-periodexpensesallocation)计划成本(plannedcost)数量差异(quantityvariance)燃料费用分配(fuelexpensesallocation)定额成本控制制度(normcostcontrolsystem)定额管理(managementnorm)可递延成本与不可递延成本(deferrablecostandundeferrablecost)成本控制标准(standardofcostcontrol)副产品成本计算(by-productcosting)责任成本(responsibilitycost)生产损失核算(productionlossaccounting)生产成本(productioncost)预计成本(predictedcost)主要成本与加工成本(primecostsandprocessingcosts)决策成本(costofdecisionmaking)成本计算品种法(categorycostingmethod)工厂成本(factorycost)成本考核(costassess)动力费用分配(powerexpensesallocation)趋势分析法(trendanalysisapproach)成本计算简单法(simplecostingmethod)责任成本层次(levelsofresponsibilitycost)对比分析法(comparativeanalysisapproach)约当产量比例法(equivalentunitsmethod)可比产品成本分析(generalproductcostanalysis)成本计划(costplan)成本会计(costaccounting)成本核算原则(principleofcosting)成本核算程序(costaccountingprocedures)成本核算成本(costingaccount)成本归集(costaccumulation)成本分类账(costledger)成本分类(costclassification)成本调整(costadjustment)成本差异(costvariance)成本扌报告(costingreport)车间成本(workshopcost)厂内结算价格(internalsettlementprices)产品寿命周期成本(productlifecyclecost)产品成本项目(costitemsofproduct)产品成本计划(theplanofproductcosts)产品成本(productcost)汇总原始凭证(cumulativesourcedocument)汇总记账凭证核算形式(bookkeepingprocedureusingsummaryvouchers)复式记账凭证(multipleaccounttitlesvoucher)复式记账法(Doubleentrybookkeeping)复合分录(compoundentry)划线更正法(correctionbydrawingastraightling)汇总原始凭证(cumulativesourcedocument)会计凭证(accountingdocuments)会计科目表(chartofaccounts)会计科目(accounttitle)红字更正法(correctionbyusingredink)会计核算形式(bookkeepingprocedures)过账(posting)会计循环(accountingcycle)会计账簿(Bookofaccounts)活页式账簿(loose-leafbook)集合分配账户(clearingaccounts)计价对比账户(matchingaccounts)记账方法(bookkeepingmethods)记账规则(recordingrules)记账凭证(voucher)记账凭证汇总表核算形式(bookkeepingprocedureusingcategorizedaccountsummary)简单分录(simpleentry)结算账户(settlementaccounts)结账(closingaccount)结账分录(closingentry)借贷记账法(debit-creditbookkeeping)通用日记账核算形式(bookkeepingprocedureusinggeneraljournal)夕卜来原始凭证(sourcedocumentfromoutside)现金日记账(cashjournal)虚账户(nominalaccounts)序时账簿(bookofchronologicalentry)一次凭证(single-recorddocument)银行存款日记账(depositjournal)永续盘存制(perpetualinventorysystem)原始凭证(sourcedocument)暂记账户(suspenseaccounts)增减记账法(increase—decreasebookkeeping)债权结算账户(accountsforsettlementofclaim)债权债务结算账户(accountsforsettlementofclaimanddebt)债务结算账户(accountsforsettlementofdebt)账户对应关系(debit-creditrelationship)账项调整(adjustmentofaccount)专用记账凭证(special-purposevoucher)转回分录(reversingentry)资金来源账户(accountsofsourcesoffunds)资产负债账户(balancesheetaccounts)转账凭证(transfervoucher)资金运用账户(accountsofapplicationsoffunds)自制原始凭证(internalsourcedocument)总分类账簿(generalledger)总分类账户(generalaccount)附加账户(adjunctaccounts)付款凭证(paymentvoucher)分类账簿(ledger)利息资本化(capitalizationofinterests)预付账款(advancetosupplier)公司债券发行(corporatebondfloatation)实收资本(paid-incapital)费用的确认(recognitionofexpense)短期投资(temporaryinvestment)专营权(franchises)偿债基金(sinkingfund)拨定留存收益(appropriatedretainedearnings)标准成本法(standardcosting)变动成本法(variablecosting)期货交易市场(marketoffuturestransaction)期货交易(futurestransaction)举债经营融资租赁(leveragedlease)金融工具(financialinstruments)内部往来(transactionsbetweenhomeofficeandbranches)合伙企业(partnershipenterprise)合并资产负债表(consolidatedbalancesheet)合并主体的所得税会计(accountingforincometaxesofconsolidatedentities)(美)合并现金流量表(consolidatedstatementofcashflow)合并价差(cost-bookvaluedifferentials)合并会计扌报表(consolidatedfinancialstatements)购买法(purchasemethod)企业整体价值(thevalueofanenterpriseasawhole)权益结合法(poolingofinterestmethod)期内所得税分摊(intraperiodtaxallocation)(美)期末存货的未实现损益(unrealizedprofitinendinginventory)公司间的长期资产业务(intercompanytransactionsinlong-termassets)名义货币保全(maintainingcapitalinunitsofmoney)汇兑损益(exchangegainsorlosses)合并财务状况变动表(consolidatedstatementofchangesinfinancialposition)换算损益(translationgainsorlosses)母公司持股比例变动(changeinownershippercentageheldbyparent)交互分配法(reciprocalallocationapproach)(美)货币项(monetaryitems)合伙清算(partnershipliquidation全面分摊法(comprehensiveallocation)合并费用(expensesrelatedtocombinations)买入汇率(buyingrate)卖出汇率(sellingrate)期货合约(futurescontract)混合合并(conglomeration)横向销售(crosswisesale)横向合并(horizontalintegration)固定汇率(fixedrate)浮动汇率(floatingrate)纳税影响法(taxeffectmethod)记账汇率(recordingrate)合并前股利(reacquisitiondividends)可变现净值(netrealizable)企业合并会计(accountingforbusinesscombination)平仓盈亏(offsetgainandloss)金融期货交易financialfuturestransaction)会计利润(accountingincome)合并损益表(consolidatedincomestatement)公允价值(fairvalue)期权(options)间接控股(indirectholding)两笔交易观(two-transactionopinion)破产清算(bankruptcyliquidation)企业合并(businesscombination)商品寄销(consignment)个人财务报表(personalfinancialstate-ments)(美)改组(reorganization)复杂权益法(complexequitymethod)附属公司(associatedcompany)分支机构会计(accountingforbranch)推定赎回损益(construetivegainsandlossesonbonds)推定赎回(construetiveretirement)投机(speculation)贴水(discount)特定物价指数(specificpriceindex)分支机构(branch)分期收款销货(installmentsales)分次清算(installmentliquidation)分部扌报告(segmentalreporting)房地产收入(realestaterevenue)房地产成本(costofrealestate)房地产(realestate)多种汇率法(multiplyexchangerate)对境外实体的净投资(netinvestmentinforeignentities)订量单位(unitsofmeasurement)递延法(deferredmethod)当代理论(contemporarytheory)单一汇率法(singlemethod)退休金(pensionplan)退休金会计(accountingforpensionplan)(美)退休金给付义务(pensionbenefitobligations)(美)夕卜币业务foreigncurrencytransaction)吸收合并(merger)物价变动会计(accountingforpricechanges)无偿债能力(insolvency)完全合并fullconsolidation)物价指数(priceindex)物价变动(pricechanges)完全应计法fullaccrualmethod)物价总指数(generalpriceindex)夕卜汇期货交易foreignexchangefuturestransaction)下推会计(push-downaccounting)(美)先折算后调整法(translation-remeasurementmethod)先调整后折算法(remeasurement-translationmethod)现行成本/稳值货币会计(currentcost/generalpurchasingpoweraccounting)现行成本(currentcost)销售代理处(salesagency)相互持股(mutualholdings)相对账户调节(reconciliationofhomeofficeandbranchaccounts)新合伙人入伙(admissionofanewpartner)向上销售(upstreamsale)向下销售(downstreamsale)衍生金融工具(derivativefinancialinstruments)销售式融资租赁(sales-typefinancinglease)业主权论(theproprietorshiptheory)一般物价水准会计(generalpricelevelaccounting)一般购买力单位(unitsofgeneralpurchasingpower)招股说明书(prospectus)中间汇率(middlerate)中期扌报告(interimreporting)重置成本(replacementcost)转租赁(subleases)准改组(quasi-reorbganization)(美)资本保全(capitalmaintenance)资本化价值(capitalizedvalue)资本因素(capitalfactor)资产负债法(asset/liabilitymethod)存货转让价格(inventorytransferprice)出租人会计(accountingforleases-lessor)承租人会计(accountingforleases-leasee)持有(产)损益(holdinggainslosses)成本回收法(costrecoverymethod)纵向合并(Verticalintegration)综合变动(generalchange)子公司权益变动(changeinownershipofasubsidiary)子公司(subsidiarycompany)财产信托会计(fiduciaryaccounting)(美)财产税(propertytax)部分分摊法(partialallocation)不合并子公司(unconsolidatedsubsidiaries)最低退休金负债(minimumliability)(美)可转让定期存单市场(negotiableCDmarket)拆借市场(lendingmarket)贴现市场(discountmarket)基金预算支出(fundbudgetexpenditure)基金预算收入(fundbudgetrevenue)基金预算结余(surplusoffundbudget)专用基金支出(expenditureonspecialpurposefund)专用基金收入(proceedsfromspecialpurposefund)专用基金结余(surplusofspecialpurposefunds)资金调拨支出(expenditureonallocatedandtransferredfund)accountsales承销清单accruedbasis应计基础accruedincome应计收益accumulatedfund累积基金actualcost实际成本apportionment摊销appropriationaccount盈余分拨帐authorizedcapital法定股本autopay自动转帐balancebroughtdown余额承上balancebroughtforward余额承下balancecarrieddown余额转下bankreconciliationstatement银行往来调节表bookoforiginalentry原始分录簿call催缴股款called-upcapital己催缴股本callsinarrear欠付催缴股款capitalemployed动用资金capitalexpenditure资本支出capitalredemptionreservefund赎回资本准备金closingstock期未存货completereversalofentries记帐时借贷方互调contingentliability或有负债contra对销creditadvice贷项通知单(银行用)creditnote贷项通知单creditorsledgercontrolaccount应付帐款分类帐统制帐户debenture债券debtorsledgercontrolaccount应收帐款分类帐统制帐户delcreditedcommission担保还款佣金depreciationaccountmethod折旧帐法depreciationprovisionaccountmethod折旧准备帐法discountsallowed销货折扣discountsreceived购货折扣dishonoredbill拒付票据double-entrybookkeeping复式簿记drawer发票人drawingsaccount提款帐endorsement背书entershort截线errorofcommission帐名调乱错误errorofomission遗漏错误erroroforiginalentry原始分录错误errorofprinciple原则性错误estimatedusefullife预计使用年期facilityextent透支额度factoryoverhead间接制造成本finalaccounts决算表floatingcharge流动抵押品forfeiture没收generalbookoforiginalentry普通原始簿generaljournal日记簿generalledger总分类帐goingconcern持续经营goodsintransit在途商品goodsrepossessedvalue预计净残值goodssentonconsignmentaccount货物寄销帐grossloss毛损grossprofitratio毛利率grossprofit毛利hirepurchase租赁historicalcost历史成本honorthebillofexchange结算票据incomedetermination损益计算interestaccountmethod利息帐法interestsuspenseaccountmethod预计利息帐法invoice发票issuedat