主要会计科目中英文对照表.xls

主要会计科目中英文对照表.xls

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主主要要会会计计科科目目中中英英文文对对照照表表Assets资资产产AccruedInterest应计利息Long-termLoans长期借款CashonHand现金DebenturePayable应付债券CashinBank银行存款Long-termAccountsPayable长期应付款PettyCashFund备用金LossesandGainsofAssetsinSuspense待处理财产损溢MarketableSecurity有价证券DividendsPayable应付股利（short-termInvestment）短期投资WelfarePayable应付福利费AccountsReceivable应收帐款OwnersEquity所所有有者者权权益益OtherReceicable其他应收款NotesReceivable应收票据Paid-inCapital实收资本ProvisionforBadDebt坏帐准备（ShareCapital）股本RawMateriable原材料CapitalSurplus资本公积FinishedGoods产成品SurplusReserve盈余公积MaterialPurchsed物资采购ProfitDistribution利润分配PrepaidExpense待摊费用CurrentYearProfit本年利润Container包装物Cost成成本本LowCostandShortLivedArticles低值易耗品CostVariancesofMaterials物资成本差异CostofProduction生产成本MaterialsinoutsideProcessing委托加工物资ManufacturingExpenses制造费用AdvancestoSupplies预付帐款ProfitandLoss损损益益Long-termCreditInvestment长期债权投资LongtermEquityInvestment长期股权投资RevenuefromSale销售收入FixedAssets固定资产（RevenuefromMainOperation）主营业务收入AccumulatedDepreciation累计折旧CostforMainOperation主营业务成本ConstuctioninProgress在建工程CostforSale销售成本IntangibleAssets无形资产SaleDiscountsandAllowance销售折扣与折让Long-termPrepaidExpenses长期待摊费用Taxes税收Liabilities负负债债InvestmentIncome投资收益General&AdministrativeExpense管理费用TaxesPayable应交税金FinancialExpenses财务费用AccountsPayable应付帐款IncomefronOtherOperation其他业务收入NotesPayable应付票据ExpensesforOtherOperation其他业务支出AccuredExpenses预提费用Non-operationIncome营业外收入AccruedPayroll应付工资Non-operationExpense营业外支出AdvancefromCustomers预收帐款SellingExpenses销售费用OtherPayable其他应付款（ExpensesforOperation）营业费用