会计术语中英文对照表_精品文档Word格式.doc
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2171应交税金Taxpayable
'
217101应交增值税valueaddedtaxpayable
21710101进项税额WithholdingsonVAT
21710102已交税金Payingtax
21710103转出未交增值税UnpaidVATchangeover
21710104减免税款Taxdeduction
21710105销项税额SubstitutedmoneyonVAT
21710106出口退税Taxreimbursementforexport
21710107进项税额转出ChangeoverwithnoldingsonVAT
21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax
21710109转出多交增值税OverpaidVATchangeover
21710110未交增值税UnpaidVAT
217102应交营业税Businesstaxpayable
217103应交消费税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应交城市维护建设税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Personalincometaxpayable
2176其他应交款Otherfundinconformitywithpaying
2181其他应付款Otherpayables
2191预提费用Drawingexpenseinadvance
其他负债Otherliabilities
2201待转资产价值Pendingchangeroverassetsvalue
2211预计负债Anticipationliabilities
长期负债Long-termLiabilities
2301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
2311应付债券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Accruedinterest
2321长期应付款Long-termaccountpayable
应付融资租赁款Accruedfinancialleaseoutlay
一年内到期的长期应付Long-termaccountpayableduewithinoneyear
一年后到期的长期应付Long-termaccountpayableoveroneyear
2331专项应付款Specialpayable
一年内到期的专项应付Long-termspecialpayableduewithinoneyear
一年后到期的专项应付Long-termspecialpayableoveroneyear
2341递延税款Deferraltaxes
三、所有者权益类OWNERS'
EQUITY
资本Capital
3101实收资本（或股本）Paid-upcapital（orstock）
实收资本Paicl-upcapital
实收股本Paid-upstock
3103已归还投资InvestmentReturned
公积
3111资本公积Capitalreserve
311101资本（或股本）溢价Cpital（orStock）premium
311102接受捐赠非现金资产准备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其他资本公积Othercapitalreserve
3121盈余公积Surplusreserves
312101法定盈余公积Legalsurplus
312102任意盈余公积Freesurplusreserves
312103法定公益金Legalpublicwelfarefund
312104储备基金Reservefund
312105企业发展基金Enterpriseexpensionfund
312106利润归还投资Profitscapitalizadonreturnofinvestment
利润Profits
3131本年利润Currentyearprofits
3141利润分配Profitdistribution
314101其他转入Otherchengeoverin
314102提取法定盈余公积Withdrawallegalsurplus
314103提取法定公益金Withdrawallegalpublicwelfarefunds
314104提取储备基金Withdrawalreservefund
314105提取企业发展基金Withdrawalreserveforbusinessexpansion
314106提取职工奖励及福利基金Withdrawalstaffandworkers'
bonusandwelfarefund
314107利润归还投资Profitscapitalizadonreturnofinvestment
314108应付优先股股利PreferredStockdividendspayable
314109提取任意盈余公积Withdrawalothercommonaccumulationfund
314110应付普通股股利CommonStockdividendspayable
314111转作资本（或股本）的普通股股利CommonStockdividendschangetoassets（orstock）
314115未分配利润Undistributedprofit
五、损益类Profitandloss
收入Income
业务收入OPERATINGINCOME
5101主营业务收入Primeoperatingrevenue
产品销售收入Salesrevenue
服务收入Servicerevenue
5102其他业务收入Otheroperatingrevenue
材料销售Salesmaterials
代购代售
包装物出租Wrappagelease
出让资产使用权收入Remiserightofassetsrevenue
返还所得税Reimbursementofincometax
其他收入Otherrevenue
5201投资收益Investmentincome
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Withdrawalofentrustloansreserves
5203补贴收入Subsidizerevenue
国家扶持补贴收入Subsidizerevenuefromcountry
其他补贴收入Othersubsidizerevenue
5301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
5401主营业务成本Operatingcosts
产品销售成本Costofgoodssold
服务成本Costofservice
5402主营业务税金及附加Taxandassociatecharge
营业税Salestax
消费税Consumptiontax
城市维护建设税Taxformaintainingandbuildingcities
资源税Resourcestax
土地增值税Incrementtaxonlandvalue
5405其他业务支出Otherbusinessexpense
销售其他材料成本Othercostofmaterialsale
其他劳务成本Othercostofservice
其他业务税金及附加费Othertaxandassociatecharge
费用Expenses
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