常用会计科目中英对照.docx

1、常用会计科目中英对照常用会计科目中英对照会计科目中英对照表1001现金Cash on hand 1002银行存款Cash in bank1009其他货币资金Other monetary fund100901外埠存款Deposit in other cities100902银行本票Cashiers cheque100903银行汇票Bank draft100904信用卡Credit card100905信用保证金Deposit to creditor100906存出投资款Cash in investing account 1101短期投资Short-term investments110101股票

2、Short-term stock investments110102债券Short-term bond investments110203基金Short-term fund investments110110其他Other short-term investments1102短期投资跌价准备Provision for loss on decline in value of short-term investments1111应收票据Notes receivable1121应收股利Dividends receivable1131应收账款Accounts receivable1133其他应收款Ot

3、her receivable 1141坏账准备Provision for bad debts1151预付账款Advance to suppliers1161应收补贴款Subsidy receivable1201物资采购Materials purchased1211原材料Raw materials1221包装物Containers1231低值易耗品Low cost and short lived articles1232材料成本差异Cost variances of material1241自制半成品Semi-finished products1243库存商品Merchandise invent

4、ory 1244商品进销差价Margin between selling and purchasing price on merchandise1251委托加工物资Material on consignment for further processing1261委托代销商品Goods on consignment- out1271受托代销商品Goods on consignment-in1281存货跌价准备Provision for impairment of inventories1291分期收款发出商品Goods on installment sales1301待摊费用Prepaid e

5、xpense1401长期股权投资Long-term equity investments140101股票投资Long-term stock investments140102其他股权投资Other long-term equity investments1402长期债权投资Long-term debt investments140201债券投资Long-term bond investments140202其他债权投资Other long-term debt investments1421长期投资减值准备Provision for impairment of long-term investm

6、ents 1431委托贷款Entrusted loan143101本金Principal of entrusted loan143102利息Interest of entrusted loan143103减值准备Provision for impairment of entrusted loan 1501固定资产Fixed assets-cost 1502累计折旧Accumulated depreciation1505固定资产减值准备Provision for impairment of fixed assets1601工程物资Construction material160101专用材料Sp

7、ecific purpose materials160102专用设备Specific purpose equipments160103预付大型设备款Prepayments for major equipments160104为生产准备的工具及器具Tools and instruments prepared for production1603在建工程Construction in process1605在建工程减值准备Provision for impairment of construction in process1701固定资产清理Disposal of fixed assets1801

8、无形资产Intangible assets1815未确认融资费用Unrecognized financing charges1901长期待摊费用Long-term deferred expenses1911待处理财产损溢Profit & loss of assets pending disposal191101待处理流动资产损溢Profit & loss of current-assets pending disposal191102待处理固定资产损溢Profit & loss of fixed assets pending disposal2101短期借款Short-term loans21

9、11应付票据Notes payable2121应付账款Accounts payable2131预收账款Advance from customers 2141代销商品款Accounts of consigned goods2151应付工资Wages payable2153应付福利费Welfare payable2161应付股利Dividends payable2171应交税金Taxes payable217101应交增值税Value added tax payable21710101进项税额Input VAT21710102已交税金Payment of VAT21710103转出未交增值税Out

10、going of unpaid VAT21710104减免税款VAT relief21710105销项税额Output VAT21710106出口退税Refund of VAT for export21710107进项税额转出Outgoing of input VAT21710108出口抵减内销产品应纳税额Merchandise VAT from expert to domestic sale 21710109转出多交增值税Outgoing of over-paid VAT217102未交增值税Unpaid VAT217103应交营业税Business tax payable217104应交消

11、费税Consumer tax payable217105应交资源税Tax on natural resources payable217106应交所得税Income tax payable217107应交土地增值税Land appreciation tax payable217108应交城市维护建设税Urban maintenance and construction tax payable217109应交房产税Real estate tax payable217110应交土地使用税Land use tax payable217111应交车船使用税Vehicle and vessel usag

12、e tax payable217112应交个人所得税Personal income tax payable2176其他应交款Other fund payable2181其他应付款Other payables 2191预提费用Accrued expenses2201待转资产价值Pending transfer value of assets 2211预计负债Estimable liabilities2301长期借款Long-term loans2311应付债券Bonds payable231101债券面值Par value of bond231102债券溢价Bond premium231103债

13、券折价Bond discount231104应计利息Accrued bond interest2321长期应付款Long-term payable2331专项应付款Specific account payable2341递延税款Deferred tax3101实收资本(或股本）Paid-in capital（or share capital)3103已归还投资Retired capital3111资本公积Capital reserve311101资本（或股本）溢价Capital (or share capital) premium311102接受捐赠非现金资产准备Restricted capi

14、tal reserve of non-cash assets donation received311103接受现金捐赠Reserve of cash donation received 311104股权投资准备Restricted capital reserve of equity investments311105拨款转入Government grants received 311106外币资本折算差额Foreign currency capital conversion difference311107其他资本公积Other capital reserve3121盈余公积Surplus reserve312101法定盈余公积Statutory surplus re