英语中国会计科目的中英文对照.docx

英语中国会计科目的中英文对照.docx

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英语中国会计科目的中英文对照

【英语】中国会计科目的中英文对照

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一、资产类 Assets

 流动资产                Currentassets

 货币资金                Cashandcashequivalents

1001现金                Cash

1002银行存款                Cashinbank          

1009其他货币资金Othercashandcashequivalents

    '100901    外埠存款OthercityCashinbank

    '100902    银行本票Cashier'scheque

    '100903    银行汇票Bankdraft

    '100904    信用卡                Creditcard

    '100905    信用证保证金L/C Guaranteedeposits

    '100906    存出投资款Refundabledeposits

1101短期投资                Short-terminvestments

    '110101股票Short-terminvestments-stock

    '110102债券Short-terminvestments-corporatebonds

    '110103基金Short-terminvestments-corporatefunds

    '110110其他Short-terminvestments-other

1102短期投资跌价准备Short-terminvestmentsfallingpricereserves

 应收款                Accountreceivable

1111应收票据                Notereceivable               

 银行承兑汇票Bankacceptance

 商业承兑汇票Tradeacceptance

1121应收股利                Dividendreceivable

1122应收利息                Interest receivable

1131应收账款                Accountreceivable

1133其他应收款                Othernotesreceivable

1141坏账准备          Baddebtreserves

1151预付账款                Advancemoney

1161应收补贴款  Coverdeficitbystatesubsidiesofreceivable

 库存资产                Inventories

1201物资采购                Suppliespurchasing

1211原材料                Rawmaterials

1221包装物                Wrappage

1231低值易耗品 Low-valueconsumptiongoods

1232材料成本差异Materialscostvariance

1241自制半成品                Semi-Finishedgoods

1243库存商品                Finishedgoods

1244商品进销差价Differencesbetweenpurchasingandsellingprice

1251委托加工物资Workinprocess-outsourced

1261委托代销商品Trusttoandsellthegoodsonacommissionbasis

1271受托代销商品Commissionedandsellthegoodsonacommissionbasis

1281存货跌价准备Inventoryfallingpricereserves

1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages

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Preparativeinstrumentsandimplementforfabricate

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Resourcestax payable

    '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          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

四、成本类 Cost

4101生产成本    Costofmanufacture

     '410101 基本生产成本Basecostofmanufacture

     '410102 辅助生产成本Auxiliarycostofmanufacture

4105制造费用                Manufacturingoverhead

 材料费                Materials

 管理人员工资ExecutiveSalaries

 奖金                Wages

 退职金                Retirementallowance

 补贴                Bonus

 外保劳务费  Outsourcingfee

 福利费                Employeebenefits/welfare

 会议费                Coferemce

 加班餐费                Specialduties

 市内交通费                Businesstraveling

 通讯费                Correspondence

 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

 油料费                Vehicles