财务会计-英文会计科目 精品

中英文资产负债表
资产ASSETS
流动资产：CURRENT ASSETS：
现金Cash on hand
银行存款Cash in bank
有价证券Marketable securities
应收票据Notes receivable
应收账款Accounts receivable
减：坏账准备Less：Provision for bad debts
预付帐款Advances to suppliers
其它应收款Other receivables
待摊费用Deferred and prepaid expenses
存货Inventories
减：存货变现损失准备Less：Provision for loss on realization of inventories 一年内到期的长期投资Long-term investments maturing within one year
其它流动资产Other current assets
流动资产合计Total current assets
长期投资：LONG TERM INVESTMENTS
一年以上的应收款项Receivables collectable after one year
固定资产：FIXED ASSETS：
固定资产原价Fixed assets-cost
减：累计折旧Less：Accumulated depreciation
固定资产净值Fixed assets-net value
固定资产清理Disposal of fixed assets
在建工程：CONSTRUCTION IN PROGRESS
无形资产：INTANGIBLE ASSETS：
场地使用权Land occupancy right
工业产权及专有技术Industry property rights and proprietary technology 其它无形资产Other intangible assets
无形资产合计Total intangibles assets：
其它资产：OTHER ASSETS：
开办费Organization expenses
筹建期间汇兑损失Exchange loss during start-up period
递延投资损失Deferred loss on invest
递延税款借项Deferred taxes debt
其它递延支出Other deferred expense
待转销汇兑损失Unamortized exchanges loss
负债及所有者权益LIABILITIES AND OWNER'S EQUITY
流动负债：CURRENT LIABILITIES：
短期借款Short-term loans
应付票据Notes payable
应付账款Accounts payable
应付工资Accrued payroll
应交税金Taxes payable
应付股利Dividends payable
预收货款Advances from customers
其它应付款Other payables
预提费用Accrued expense
职工奖励及福利基金Staff and worker's bonus and welfare fund
一年内到期的长期负债Long-term liabilities due within one year
其它流动负债Other current liabilities
流动负债合计Total current liabilities
长期负债：LONG-TERM LIABILITIES：
长期借款Long-term loans
应付公司债Dividends payable
应付公司债溢价（折价）Premium(discount)on debentures payable
一年以上的应付款项Payables due after one year
长期负债合计Total long-term liabilities
其它负债：OTHER LIABILITIES
筹建期间汇兑收益Exchange gain during start-up period
递延投资收益Deferred gain on investments
递延税款贷项Deferred tax credits
其它递延贷项Other deferred credits
待转销汇兑收益Unamortized exchange gain
其它负债合计Total other liabilities
负债合计Total liabilities
所有者权益：OWNER'S EQUITY
资本总额Registered capital (货币名称及金额currency and amount___)
实收资本Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)
其中：
中方投资Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
外方投资Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
减：已归还投资Less：Investments returned
资本公积Capital surplus
储备基金Reserve fund
企业发展基金Enterprise expansion fund
利润归还投资Profit capitalized on return of investments
本年利润Current year net ine
未分配利润Undistributed profit
所有者权益总计Total owner's equity
负债及所有者权益总计TOTAL LIABILITIES AND OWNER'S EQUITY
现金Cash in hand
银行存款Cash in bank
其它货币资金-外埠存款Other monetary assets - cash in other cities
其它货币资金-银行本票Other monetary assets - cashier‘s check
其它货币资金-银行汇票Other monetary assets - bank draft
其它货币资金-信用卡Other monetary assets - credit cards
其它货币资金-信用证保证金Other monetary assets - L/C deposit
其它货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks
短期投资-债券投资Investments - Short term - bonds
短期投资-基金投资Investments - Short term - funds
短期投资-其它投资Investments - Short term - others
短期投资跌价准备Provision for short-term investment
长期股权投资-股票投资Long term equity investment - stocks
长期股权投资-其它股权投资Long term equity investment - others
长期债券投资-债券投资Long term securities investment - bonds
长期债券投资-其它债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment
应收票据Notes receivable
应收股利Dividends receivable
应收利息Interest receivable
应收帐款Trade debtors
坏帐准备- 应收帐款Provision for doubtful debts - trade debtors
预付帐款Prepayment
应收补贴款Allowance receivable
其它应收款Other debtors
坏帐准备- 其它应收款Provision for doubtful debts - other debtors
其它流动资产Other current assets
物资采购Purchase
原材料Raw materials
包装物Packing materials
低值易耗品Low value consume
材料成本差异Material cost difference
自制半成品Self-manufactured goods
库存商品Finished goods
商品进销差价Difference between purchase & sales of modities
委托加工物资Consigned processing material
委托代销商品Consignment-out
受托代销商品Consignment-in
分期收款发出商品Goods on instatement sales
存货跌价准备Provision for obsolete stocks
待摊费用Prepaid expenses
待处理流动资产损益Unsettled G/L on current assets
待处理固定资产损益Unsettled G/L on fixed assets
委托贷款-本金Consignment loan - principle
委托贷款-利息Consignment loan - interest
委托贷款-减值准备Consignment loan - provision
固定资产-房屋建筑物Fixed assets - Buildings
固定资产-机器设备Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles
累计折旧Accumulated depreciation
固定资产减值准备Impairment of fixed assets
工程物资-专用材料Project material - specific materials
工程物资-专用设备Project material - specific equipment
工程物资-预付大型设备款Project material - prepaid for equipment
工程物资-为生产准备的工具及器具Project material - tools and facilities for production
在建工程Construction in progress
在建工程减值准备Impairment of construction in progress
固定资产清理Disposal of fixed assets
无形资产-专利权Intangible assets - patent
无形资产-非专利技术Intangible assets - industrial property and know-how
无形资产-商标权Intangible assets - trademark rights
无形资产-土地使用权Intangible assets - land use rights
无形资产-商誉Intangible assets - goodwill
无形资产减值准备Impairment of intangible assets
长期待摊费用Deferred assets
未确认融资费用Unrecognized finance fees
其它长期资产Other long term assets
递延税款借项Deferred assets debits
应付票据Notes payable
应付帐款Trade creditors
预收帐款Advances from customers
代销商品款Consignment-in payables
其它应交款Other payable to government
其它应付款Other creditors
应付股利Proposed dividends
待转资产价值Donated assets
预计负债Accrued liabilities
应付短期债券Short-term debentures payable
其它流动负债Other current liabilities
预提费用Accrued expenses
应付工资Payroll payable
应付福利费Welfare payable
短期借款-抵押借款Bank loans - Short term - pledged
短期借款-信用借款Bank loans - Short term - credit
短期借款-担保借款Bank loans - Short term - guaranteed
一年内到期长期借款Long term loans due within one year
一年内到期长期应付款Long term payable due within one year
长期借款Bank loans - Long term
应付债券-债券面值Bond payable - Par value
应付债券-债券溢价Bond payable - Excess
应付债券-债券折价Bond payable - Discount
应付债券-应计利息Bond payable - Accrued interest
长期应付款Long term payable
专项应付款Specific payable
其它长期负债Other long term liabilities
应交税金-所得税Tax payable - ine tax
应交税金-增值税Tax payable - VAT
应交税金-营业税Tax payable - business tax
应交税金-消费税Tax payable - consumable tax
应交税金-其它Tax payable - others
递延税款贷项Deferred taxation credit
股本Share capital
已归还投资Investment returned
利润分配-其它转入Profit appropriation - other transfer in
利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金Profit appropriation - statutory welfare reserve
利润分配-提取储备基金Profit appropriation - reserve fund
利润分配-提取企业发展基金Profit appropriation - enterprise development fund
利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资Profit appropriation - return investment by profit
利润分配-应付优先股股利Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积Profit appropriation - other surplus reserve
利润分配-应付普通股股利Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares
期初未分配利润Retained earnings, beginning of the year
资本公积-股本溢价Capital surplus - share premium
资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve
资本公积-接受现金捐赠Capital surplus - cash donation
资本公积-股权投资准备Capital surplus - investment reserve
资本公积-拨款转入Capital surplus - subsidiary
资本公积-外币资本折算差额Capital surplus - foreign currency translation
资本公积-其它Capital surplus - others
盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金Surplus reserve - other surplus reserve
盈余公积-法定公益金Surplus reserve - statutory welfare reserve
盈余公积-储备基金Surplus reserve - reserve fund
盈余公积-企业发展基金Surplus reserve - enterprise development fund
盈余公积-利润归还投资Surplus reserve - return investment by investment
主营业务收入Sales
主营业务成本Cost of sales
主营业务税金及附加Sales tax
营业费用Operating expenses
管理费用General and administrative expenses 财务费用Financial expenses
投资收益Investment ine
其它业务收入Other operating ine
营业外收入Non-operating ine
补贴收入Subsidy ine
其它业务支出Other operating expenses
营业外支出Non-operating expenses
所得税Ine tax
一、资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其它货币资金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 银行本票 Cashier's cheque
'100903 银行汇票 Bank draft
'100904 信用卡 Credit card
'100905 信用证保证金 L/C Guarantee deposits
'100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
'110101 股票 Short-term investments - stock
'110102 债券 Short-term investments - corporate bonds
'110103 基金 Short-term investments - corporate funds
'110110 其它 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其它应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a mission basis 1271 受托代销商品 missioned and sell the goods on a mission basis 1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
'140101 股票投资 Investment on stocks
'140102 其它股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
'140201 债券投资 Investment on bonds
'140202 其它债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans
'143101 本金 Principal
'143102 利息 Interest
'143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资 Project goods and material
'160101 专用材料 Special-purpose material
'160102 专用设备 Special-purpose equipment
'160103 预付大型设备款 Prepayments for equipment
'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or ine
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or ine
'191101待处理流动资产损溢 Wait deal intangible assets loss or ine
'191102待处理固定资产损溢 Wait deal fixed assets loss or ine (海归论坛haiguinet.)
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
'217101 应交增值税 value added tax payable
'21710101 进项税额 Withholdings on VAT
'21710102 已交税金 Paying tax
'21710103 转出未交增值税 Unpaid VAT changeover
'21710104 减免税款 Tax deduction
'21710105 销项税额 Substituted money on VAT
'21710106 出口退税 Tax reimbursement for export
'21710107 进项税额转出 Changeover withnoldings on VAT
'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
'21710109 转出多交增值税 Overpaid VAT changeover
'21710110 未交增值税 Unpaid VAT
'217102 应交营业税 Business tax payable
'217103 应交消费税 Consumption tax payable
'217104 应交资源税 Resources tax payable
'217105 应交所得税 Ine tax payable
'217106 应交土地增值税 Increment tax on land value payable
'217107 应交城市维护建设税 Tax for maintaining and building cities payable
'217108 应交房产税 Housing property tax payable
'217109 应交土地使用税 Tenure tax payable
'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
'217111 应交个人所得税 Personal ine tax payable
2176 其它应交款 Other fund in conformity with paying
2181 其它应付款 Other payables
2191 预提费用 Drawing expense in advance
其它负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
2311 应付债券 Bonds payable
'231101 债券面值 Face value, Par value
'231102 债券溢价 Premium on bonds
'231103 债券折价 Discount on bonds
'231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
2331 专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
2341 递延税款 Deferral taxes (海归论坛haiguinet.)
三、所有者权益类 OWNERS' EQUITY
资本 Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
'311101 资本(或股本)溢价 Cpital(or Stock) premium
'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
'311103 股权投资准备 Stock right investment reserves
'311105 拨款转入 Allocate sums changeover in
'311106 外币资本折算差额 Foreign currency capital
'311107 其它资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
'312101 法定盈余公积 Legal surplus
'312102 任意盈余公积 Free surplus reserves
'312103 法定公益金 Legal public welfare fund
'312104 储备基金 Reserve fund
'312105 企业发展基金 Enterprise expension fund
'312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
'314101 其它转入 Other chengeover in
'314102 提取法定盈余公积 Withdrawal legal surplus
'314103 提取法定公益金 Withdrawal legal public welfare funds
'314104 提取储备基金 Withdrawal reserve fund
'314105 提取企业发展基金 Withdrawal reserve for business expansion
'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
'314107 利润归还投资 Profits capitalizad on return of investment
'314108 应付优先股股利 Preferred Stock dividends payable
'314109 提取任意盈余公积 Withdrawal other mon accumulation fund
'314110 应付普通股股利 mon Stock dividends payable
'314111 转作资本(或股本)的普通股股利 mon Stock dividends change to assets(or stock)
'314115 未分配利润 Undistributed profit (海归论坛haiguinet.)
四、成本类 Cost
4101 生产成本 Cost of manufacture
'410101 基本生产成本 Base cost of manufacture
'410102 辅助生产成本 Auxiliary cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 mission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
4107 劳务成本 Service costs (海归论坛haiguinet.)
五、损益类 Profit and loss
收入 Ine
业务收入 OPERATING INE
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 其它业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of ine tax
其它收入 Other revenue
5201 投资收益 Investment ine
短期投资收益 Current investment ine
长期投资收益 Long-term investment ine
计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其它补贴收入 Other subsidize revenue
5301 营业外收入 NON-OPERATING INE
非货币性交易收益 Non-cash deal ine
现金溢余 Cash overage
处置固定资产净收益 Net ine on disposal of fixed assets 出售无形资产收益 Ine on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement ine
支出 Outlay
业务支出 Revenue charges
5401 主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
5402 主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax
土地增值税 Increment tax on land value
5405 其它业务支出 Other business expense
销售其它材料成本 Other cost of material sale
其它劳务成本 Other cost of service
其它业务税金及附加费 Other tax and associate charge
费用 Expenses
5501 营业费用 Operating expenses
代销手续费 Consignment mission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
5502 管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources pensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax
印花税 Stamp tax
5503 财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
5601 营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
5701 所得税 Ine tax
以前年度损益调整 Prior year ine adjustment。