会计科目中英对照Word文件下载.docx
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1301待摊费用Deferredandprepaidexpenses
长期投资Long-terminvestment
1401长期股权投资Long-terminvestmentonstocks
140101股票投资Investmentonstocks
140102其他股权投资Otherinvestmentonstocks
1402长期债权投资Long-terminvestmentonbonds
140201债券投资Investmentonbonds
140202其他债权投资Otherinvestmentonbonds
1421长期投资减值准备Long-terminvestmentsdepreciationreserves
股权投资减值准备Stockrightsinvestmentdepreciationreserves
债权投资减值准备Bcreditor'
'
srightsinvestmentdepreciationreserves
1431委托贷款Entrustloans
143101本金Principal
143102利息Interest
143103减值准备Depreciationreserves
1501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
1502累计折旧Accumulateddepreciation
1505固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves
机器设备减值准备Machineryequipmentdepreciationreserves
1601工程物资Projectgoodsandmaterial
160101专用材料Special-purposematerial
160102专用设备Special-purposeequipment
160103预付大型设备款Prepaymentsforequipment
160104为生产准备的工具及器具Preparativeinstrumentsandimplementfor
fabricate
1603在建工程Construction-in-process
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
1605在建工程减值准备Construction-in-processdepreciationreserves
1701固定资产清理Liquidationoffixedassets
1801无形资产Intangibleassets
专利权Patents
非专利技术Non-Patents
商标权Trademarks,Tradenames
著作权Copyrights
土地使用权Tenure
商誉Goodwill
1805无形资产减值准备IntangibleAssetsdepreciationreserves
专利权减值准备Patentrightsdepreciationreserves
商标权减值准备trademarkrightsdepreciationreserves
1815未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢Waitdealassetslossorincome
1901长期待摊费用Long-termdeferredandprepaidexpenses
1911待处理财产损溢Waitdealassetslossorincome
191101待处理流动资产损溢Waitdealintangibleassetslossorincome
191102待处理固定资产损溢Waitdealfixedassetslossorincome
二、负债类Liability
短期负债Currentliability
2101短期借款Short-termborrowing
2111应付票据Notespayable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
2121应付账款Accountpayable
2131预收账款Depositreceived
2141代销商品款Proxysalegoodsrevenue
2151应付工资Accruedwages
2153应付福利费Accruedwelfarism
2161应付股利Dividendspayable
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Taxformaintainingandbuildingcities
payable
217108应交房产税Housingpropertytaxpayable
217109应交土地使用税Tenuretaxpayable
217110应交车船使用税Vehicleandvesselusagelicenseplate
tax（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Capita
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S
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