会计科目中英文对照表

1、企企业业会会计计制制度度会会计计科科目目中中英英文文对对照照表表 编号 科科目目名名称称 中 文英英 文文 一一、资资产产类类 Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001现金Cash 1002银行存款Cash in bank 1009其他货币资金Other cash and cash equivalents 100901外埠存款Other city Cash in bank 100902银行本票Cashiers cheque 100903银行汇票Bank draft 100904信用卡Credit card 1009

2、05信用证保证金L/C Guarantee deposits 100906存出投资款Refundable deposits 1101 短期投资Short-term investments 110101股票Short-term investments - stock 110102债券Short-term investments - corporate bonds 110103基金Short-term investments - corporate funds 110104其他Short-term investments - other 1102短期投资跌价准备Short-term investm

3、ents falling price reserves 1111应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 1121应收股利Dividend receivable 1122应收利息Interest receivable 1131应收账款Account receivable 1133其他应收款Other notes receivable 1141坏账准备Bad debt reserves 1151预付账款Advance money 1161应收补贴款Cover deficit by state subsidie

4、s of receivable 库存资产Inventories 1201物资采购Supplies purchasing 1211原材料Raw materials 1221包装物Wrappage 1231低值易耗品Low-value consumption goods 1232材料成本差异Materials cost variance 1241自制半成品Semi-Finished goods 1243库存商品Finished goods 1244商品进销差价Differences between purchasing and selling price 1251委托加工物资Work in pro

5、cess - outsourced 1261委托代销商品Trust to and sell the goods on a commission basis 1271受托代销商品Commissioned and sell the goods on a commission basis 1281存货跌价准备Inventory falling price reserves 1291分期收款发出商品Collect money and send out the goods by stages 1301待摊费用Deferred and prepaid expenses 长期投资Long-term inve

6、stment 1401长期股权投资Long-term investment on stocks 140101股票投资Investment on stocks 140102其他股权投资Other investment on stocks 1402长期债权投资Long-term investment on bonds 140201债券投资Investment on bonds 140202其他债权投资Other investment on bonds 1421长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock righ

7、ts investment depreciation reserve 债权投资减值准备Bcreditors rights investment depreciation reserves 1431委托贷款Entrust loans 143101本金Principal 编号 科科目目名名称称 中 文英英 文文 143102利息Interest 143103减值准备Depreciation reserves 1501固定资产Fixed assets 房屋建筑物BuildingStructure 机器设备Machinery equipment 运输设备Transportation facilitie

8、s 工具器具Instruments and implement 1502累计折旧Accumulated depreciation 1505固定资产减值准备Fixed assets depreciation reserves 房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 1601工程物资Project goods and material 160101专用材料Special-purpose material 160102专用设备Special

9、-purpose equipment 160103预付大型设备款Prepayments for equipment 160104为生产准备的工具及器具Preparative instruments and implement for fabricate 1603在建工程Construction-in-process 安装工程Erection works 在安装设备Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程General overhaul project 1605在建工程减值准备Constructi

10、on-in-process depreciation reserves 1701固定资产清理Liquidation of fixed assets 1801无形资产Intangible assets 专利权Patents 非专利技术Non-Patents 商标权Trademarks, Trade names 著作权Copyrights 土地使用权Tenure 商誉Goodwill 1805无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves 商标权减值准备tradem

11、ark rights depreciation reserves 1815未确认融资费用Unacknowledged financial charges 1901长期待摊费用Long-term deferred and prepaid expenses 1911待处理财产损溢Wait deal assets loss or income 191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income 二二、负负债债类类 Liability

12、 短期负债Current liability 2101短期借款Short-term borrowing 2111应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 2121应付账款Account payable 2131预收账款Deposit received 2141代销商品款Proxy sale goods revenue 2151应付工资Accrued wages 2153应付福利费Accrued welfarism 2161应付股利Dividends payable 2171应交税金Tax payable 217

13、101应交增值税value added tax payable 21710101进项税额Withholdings on VAT 21710102已交税金Paying tax 21710103转出未交增值税Unpaid VAT changeover 21710104减免税款Tax deduction 21710105销项税额Substituted money on VAT 编号 科科目目名名称称 中 文英英 文文 21710106出口退税Tax reimbursement for export 21710107进项税额转出Changeover withnoldings on VAT 217101

14、08出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109转出多交增值税Overpaid VAT changeover 21710110未交增值税Unpaid VAT 217102应交营业税Business tax payable 217103应交消费税Consumption tax payable 217104应交资源税Resources tax payable 217105应交所得税Income tax payable 217106应交土地增值税Increment tax on land value payable 21710

15、7应交城市维护建设税Tax for maintaining and building cities payable 217108应交房产税Housing property tax payable 217109应交土地使用税Tenure tax payable 217110应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 217111应交个人所得税Personal income tax payable 2176其他应交款Other fund in conformity with paying 2181其他应付款Ot

16、her payables 2191预提费用Drawing expense in advance 其他负债Other liabilities 2201待转资产价值Pending changerover assets value 2211预计负债Anticipation liabilities 长期负债Long-term Liabilities 2301长期借款Long-term loans 一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款Long-term loans due over one year 2311应付债券Bonds

17、payable 231101债券面值Face value, Par value 231102债券溢价Premium on bonds 231103债券折价Discount on bonds 231104应计利息Accrued interest 2321长期应付款Long-term account payable 应付融资租赁款Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year

18、 2331专项应付款Special payable 一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year 2341递延税款Deferral taxes 三三、所所有有者者权权益益类类 Owners Equity 资本Capita 3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本Paid-up stock 3103已归还投资Investment Retur

19、ned 公积 3111资本公积 Capital reserve 311101资本(或股本)溢价Cpital(or Stock) premium 311102接受捐赠非现金资产准备Receive non-cash donate reserve 311103股权投资准备Stock right investment reserves 311105拨款转入Allocate sums changeover in 311106外币资本折算差额Foreign currency capital 311107其他资本公积Other capital reserve 3121盈余公积Surplus reserves

20、 312101法定盈余公积Legal surplus 312102任意盈余公积Free surplus reserves 312103法定公益金 Legal public welfare fund 312104储备基金Reserve fund 编号 科科目目名名称称 中 文英英 文文 312105企业发展基金Enterprise expension fund 312106利润归还投资Profits capitalizad on return of investment 利润Profits 3131本年利润Current year profits 3141利润分配Profit distribut

21、ion 314101其他转入Other chengeover in 314102提取法定盈余公积Withdrawal legal surplus 314103提取法定公益金Withdrawal legal public welfare funds 314104提取储备基金Withdrawal reserve fund 314105提取企业发展基金Withdrawal reserve for business expansion 314106提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 314107利润归还投资Pro

22、fits capitalizad on return of investment 314108应付优先股股利Preferred Stock dividends payable 314109提取任意盈余公积Withdrawal other common accumulation fund 314110应付普通股股利Common Stock dividends payable 314111转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 314115未分配利润Undistributed profit 四四、成成本本类类

23、 Cost 4101生产成本Cost of manufacture 410101基本生产成本Base cost of manufacture 410102辅助生产成本Auxiliary cost of manufacture 4105制造费用Manufacturing overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowance 补贴Bonus 外保劳务费Outsourcing fee 福利费Employee benefits/welfare 会议费Coferemce 加班餐费Special dut

24、ies 市内交通费Business traveling 通讯费Correspondence 电话费Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Rent 管理费Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费Education and training 接待费Entertainment 图书、印刷费Books and printing 运费Transpotation 保险费Insurance premium 支付手续费Commission 杂费Su

25、ndry charges 折旧费Depreciation expense 机物料消耗Article of consumption 劳动保护费Labor protection fees 季节性停工损失Loss on seasonality cessation 4107劳务成本Service costs 五五、损损益益类类 Profit and loss 收入Income 业务收入OPERATING INCOME 5101主营业务收入Prime operating revenue 产品销售收入Sales revenue 编号 科科目目名名称称 中 文英英 文文 服务收入Service revenu

26、e 5102其他业务收入Other operating revenue 材料销售Sales materials 代购代售 包装物出租Wrappage lease 出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax 其他收入Other revenue 5201投资收益Investment income 短期投资收益Current investment income 长期投资收益Long-term investment income 计提的委托贷款减值准备Withdrawal of entrust loa

27、ns reserves 5203补贴收入Subsidize revenue 国家扶持补贴收入Subsidize revenue from country 其他补贴收入Other subsidize revenue 5301营业外收入NON-OPERATING INCOME 非货币性交易收益Non-cash deal income 现金溢余Cash overage 处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets 固定资产盘盈Fixed assets inven

28、tory profit 罚款净收入Net amercement income 支出Outlay 业务支出Revenue charges 5401主营业务成本Operating costs 产品销售成本Cost of goods sold 服务成本Cost of service 5402主营业务税金及附加Tax and associate charge 营业税Sales tax 消费税Consumption tax 城市维护建设税Tax for maintaining and building cities 资源税Resources tax 土地增值税Increment tax on land

29、value 5405其他业务支出Other business expense 销售其他材料成本Other cost of material sale 其他劳务成本Other cost of service 其他业务税金及附加费Other tax and associate charge 费用Expenses 5501营业费用Operating expenses 代销手续费Consignment commission charge 运杂费Transpotation 保险费Insurance premium 展览费Exhibition fees 广告费Advertising fees 5502管理费用Adminisstrative expenses 职工工资Staff Salaries 修理费Repair charge 低值易耗摊销Article of consumption 办公费Office allowance 差旅费Travelling expense 工会经费