中英文报表科目对照
会计科目表(中英文对照)
1.现金Cash on hand2.银行存款Cash in Bank3.其他货币资金Other cash4.应收票据Notes receivable5.应收账款Accounts receivable6.其他应收款Other receivable7.坏账准备Provision for bad debts8.预付账款Payment in advance9.应收补贴款Subsidies receivable10.物资采购Goods in transit or goods received11.原材料Raw material12.保税原材料Bonded raw material13.非保税原材料Non-Bonded raw material14.原材料—国外进口Raw material-imported15.原材料—国内采购Raw material-purchased domestic16.包装物Wrappage17.保税包装物Bonded wrappage18.非保税包装物Non-bonded wrappage19.包装物—国外进口Wrappage-imported20.包装物—国内采购Wrappage-purchased domestically21.低值易耗品Low Value Goods & short Articles22.材料成本差异Price Variance23.自制半成品Semi-finished Goods24.来料加工Production with imported materials25.一般贸易General trade26.进料加工Production with purchased materials27.国内销售Domestic sales28.库存商品Finished Goods29.来料加工出口Production with imported material30.一般贸易出口General trade31.进料加工出口Production with purchased materia32.国内销售Domestic sales33.委托加工物资Raw material to subcontractors34.存货跌价准备Inventory reserve35.分期收款发出商品Goods delivered on installment36.待摊费用Prepaid Expense37.固定资产Fixed Assets38.办公设备Official Equipment39.生产设备Production Equipment40.交通设备Vehicle41. 累计折旧Accumulated Depreciation42. 办公设备Official Equipment43. 生产设备Procuction Equipment44. 固定资产减值准备Devalue preparation of fixed as45. 在建工程Construction in progress46. 在建工程减值准备Devalue preparation of construc47. 固定资产清理fixed assets liquidation48. 无形资产Intangible asset49. 无形资产减值准备Devalue preparation of intangib50. 长期待摊费用Long-term prepaid expense51. 厂房装修款decoration fee52. 软件费software53. 待处理财产损溢Profits and losses of assets to54. 待处理流动资产损溢Profits and losses of current55. 待处理固定资产损溢Profits and losses of fixed as56. 递延投资损失Deferred loss on investments57. 其他递延支出Other Deferred Assets58. 转入Transfer in59. 摊销Amortization60. 开办费Organization Expense61. 开办费摊销Amortization62. 筹建期间汇兑损失Exchange loss during startup per63. 短期借款Short-term loans64. 长期借款Long-term loans65. 应付票据Notes payable66. 应付账款Accounts Payable67. 预收账款Advances from customers68. 应付工资Accrued Payroll69. 生产部Production Dep.70. 中方管理Domestic Administator70. 中方管理Domestic Administator71. 中方个调税Domestic Payroll Tax72. 外方个调税Overseas Payroll Tax73. 住房公积金（公司）Housing Fund(Co.)74. 住房公积金（个人）Housing Fund(individual)75. 养老金（公司）Pension(Co.)76. 养老金（个人）Pension(individual)77. 失业金（公司）Unemployment Insurance(Co.)78. 失业金（个人）Unemployment Insurance(individual79. 生育保险Birth Insurance80. 工伤保险Compo Insurance81. 医疗保险（公司）Medicare(Co.)82. 医疗保险（个人）Medicare(individual)83. 应付福利Accrued benefits84. 大额医疗保险Accrued medicare insurance85. 应付福利费Accrued benefits86. 应付股利Dividends payable87. 应交税金Taxes Payable88. 应交增值税VAT payable89. 已交税金VAT paid90. 进项税额Income tax91. 销项税额Sale tax92. 转出未交增值税VAT for transfer payable93. 出口退税Export rebates94. 进项税额转出Income tax transfer95. 出口抵减内销产品应纳税额Tax to be paid of export-de96. 转出多交增值税To transfer overpaid VAT97. 未交增值税Unpaid VAT98. 减免税款Tax Deduction99. 应缴个人所得税Payroll Tax100. 应交所得税Income tax to be paid101. 应交车船使用税Tax on Vehicle to be paid102. 应交营业税Sales tax to be paid103. 其他应交款Other accounts Payable104. 其他应交款—教育费附加Other accounts payable-addit 105. 其他应付款Other Payables106. 预提费用Accrued Expense107. 实收资本Paid-in Capital108. 已归还投资Investment returned109. 资本公积Capital surplus110. 接受捐赠非现金资产准备non-cash financial preperati 111. 盈余公积Surplus reserve112. 储备基金Reserve fund113. 法定盈余公积Legal surplus reserve114. 任意盈余公积Random surplus reserve115. 法定公益金Legal commonweal fund116. 企业发展基金Enterprise development fund117. 利润归还投资Profit capitalized on return of i118. 本年利润Current Year net Income119. 利润分配Undistributed Profit120. 其他转入Deferred assets value from donation121. 提取法定盈余公积Legal surplus reserve122. 提取法定公益金Legal benefit reserve123. 提取储备基金Legal capital reserve124. 提取企业发展基金Enterprise expansion fund125. 提取职工奖励及福利基金Workers and staff welfare an 126. 利润归还投资Profits capital on returned of in127. 应付优先股股利Preference dividends payable128. 提取任意盈余公积Unspecified surplus reserve129. 应付普通股股利General dividends payable130. 转作资本(或股本)的普通股股利General dividends transf 131. 未分配利润Undistributed profits132. 生产成本Manufacture Cost133. 加工费Process fee134. 包装物Wrappage135. 制造费用Manufacture Expense136. 转出Transfer Out137. 工资Salary138. 福利Welfare139. 社保费用（公司）Social Insurance(Co.)140. 劳动保护Labour Protection1.2.3.4.5.6.7.8.9.10.11.12.13.14.不要在心情最糟糕的时候，用决绝的话语伤害爱你的人、至亲的家人，挚诚的朋友。
会计专业英语中英文科目对照表
会计专业英语中英文科目对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank其他货币资金Other cash and cash equivalent外埠存款Other city Cash in bank 银行本票Cashiers cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments -corporate bonds基金Short-term investments -corporate funds其他Short-term investments - other短期投资跌价准备Short-terminvestments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable存货Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance 自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds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Bcreditors rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves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 累计折旧Accumulated depreciation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工程物资Project goods and material 专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erectingequipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project 在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets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未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities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应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest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递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capital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已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture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Commission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劳务成本Service costs五、损益类Profit and loss收入Income业务收入operating income主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入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 income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges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其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative 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 compensation 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所得税Income tax以前年度损益调整Prior year income adjustment。
会计专业英语中英文科目对照表
一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank其他货币资金Other cash and cash equivalent外埠存款Other city Cash in bank 银行本票Cashiers cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable存货Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资L ong-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds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Bcreditors rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves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累计折旧Accumulated depreciation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工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 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在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets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未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities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应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest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递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capital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已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture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Commission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劳务成本Service costs五、损益类Profit and loss收入Income业务收入operating income主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入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 income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges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其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative 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 compensation 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所得税Income tax以前年度损益调整Prior year income adjustment。
新会计准则会计科目表(中英文对照)
一、资产类11001 库存现金cash on hand21002 银行存款bank deposit51015 其他货币资金other monetary capital91101 交易性金融资产transaction monetary assets111121应收票据notes receivable121122应收账款account receivable131123预付账款account prepaid141131应收股利dividend receivable151132应收利息accrued interest receivable211231其他应收款accounts receivable—others221241坏账准备had debts reserve281401材料采购procurement of materials291402在途物资materials in transit301403原材料raw materials321406库存商品commodity stocks331407发出商品goods in transit361412包装物及低值易耗品wrappage and low value and easily wornoutarticles421461存货跌价准备reserve against stock price declining451521持有至到期投资hold investment due461522持有至到期投资减值准备hold investment due reduction reserve471523可供出售金融资产financial assets available for sale481524长期股权投资long—term stock ownership investment491525长期股权投资减值准备long—term stock ownership investment reduction reserve501526投资性房地产investment realeastate511531长期应收款long-term account receivable521541未实现融资收益unrealized financing income541601固定资产permanent assets551602累计折旧accumulated depreciation561603固定资产减值准备permanent assets reduction reserve571604在建工程construction in process581605工程物资engineer material591606固定资产清理disposal of fixed assets601611融资租赁资产租赁专用financial leasing assets exclusively for leasing611612未担保余值租赁专用unguaranteed residual value exclusively for leasing621621生产性生物资产农业专用productive living assets exclusively for agriculture631622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture641623公益性生物资产农业专用non-profit living assets exclusively for agriculture651631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation661632累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 671701无形资产intangible assets681702累计摊销accumulated amortization691703无形资产减值准备intangible assets reduction reserve701711商誉business reputation711801长期待摊费用long-term deferred expenses721811递延所得税资产deferred income tax assets731901待处理财产损溢waiting assets profit and loss 二、负债类debt group742001短期借款short—term loan812101交易性金融负债transaction financial liabilities832201应付票据notes payable842202应付账款account payable852205预收账款item received inadvance862211应付职工薪酬employee pay payable872221应交税费tax payable882231应付股利dividend payable892232应付利息interest payable902241其他应付款other account payable982411预计负债estimated liabilities992501递延收益deferred income1002601长期借款money borrowed for long term1012602长期债券long—term bond1062801长期应付款long-term account payable1072802未确认融资费用unacknowledged financial charges1082811专项应付款special accounts payable1092901递延所得税负债deferred income tax liabilities 三、共同类1123101衍生工具derivative tool1133201套期工具arbitrage tool1143202被套期项目arbitrage project四、所有者权益类1154001实收资本paid-up capital1164002资本公积contributed surplus1174101盈余公积earned surplus1194103本年利润profit for the current year1204104利润分配allocation of profits1214201库存股treasury stock五、成本类1225001生产成本production cost1235101制造费用cost of production1245201劳务成本service cost1255301研发支出research and development expenditures1265401工程施工建造承包商专用engineering construction exclusively forconstruction contractor 1275402工程结算建造承包商专用engineering settlement exclusively for construction contractor 1285403机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类1296001主营业务收入main business income1306011利息收入金融共用interest income financial sharing1356051其他业务收入other business income1366061汇兑损益金融专用exchange gain or loss exclusively for finance1376101公允价值变动损益sound value flexible loss and profit1386111投资收益income on investment1426301营业外收入nonrevenue receipt1436401主营业务成本main business cost1446402其他业务支出other business expense1456405营业税金及附加business tariff and annex1466411利息支出金融共用interest expense financial sharing1556601销售费用marketing cost1566602管理费用managing cost1576603财务费用financial cost1586604勘探费用exploration expense1596701资产减值损失loss from asset devaluation1606711营业外支出nonoperating expense1616801所得税income tax1626901以前年度损益调整prior year profit and loss adjustment。
会计科目表中英文对照
一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashier''s cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 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 investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 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 reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 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 implement1502 累计折旧Accumulated depreciation1505 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 reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 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Goodwill1805 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 reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 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 payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 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 year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 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 year2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 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 reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 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Commission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 cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入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 income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income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其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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 value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 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 compensation 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 tax5503 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 cost5601 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 outlay5701 所得税Income tax以前年度损益调整Prior year income adjustmentdevelop better corporate governance, internal controls, operational, risk prevention, and other aspects of the system, establish a sound management information system and risk control systems.发展改善公司治理，内部控制，运营，风险防范，以及系统的其他方面，建立健全管理信息系统和风险控制制度。
会计报表科目中英文对照
一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Liquidation of Fixed assets固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers Deposit Received应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Anticipation Liabilities递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失Losses from debt restructuring另一个版本。
会计科目中英文对照表
Premium on bonds
债券折价
Discount on bonds
应计利息
Accrued interest
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
Consumption tax payable
217104 应交资源税
Resources tax payable
217105 应交所得税
Income tax payable
217106 217107 217108
应交土地增值税 Increment tax on land value payable
应交城市维护建设 税
机器设备 运输设备 工具器具
Machinery equipment Transportation facilities
Instruments and implement
累计折旧
Accumulated depreciation
固定资产减值准备 Fixed assets depreciation reserves
分期收款发出商品 Collect money and send out the goods by stages
待摊费用 长期投资
Deferred and prepaid expenses Long-term investment
长期股权投资 股票投资 其他股权投资 长期债权投资
Long-term investment on stocks Investment on stocks Other investment on stocks
会计专业英语中英文科目对照表
一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalent外埠存款Other city Cash in bank银行本票Cashiers cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable存货Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资L ong-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds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Bcreditors rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves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累计折旧Accumulated depreciation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工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 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在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets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未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年到期的长期应付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专项应付款Special payable一年到期的专项应付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递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capital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已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture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市交通费Business traveling通讯费Correspondence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Commission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劳务成本Service costs五、损益类Profit and loss收入Income业务收入operating income主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入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 income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges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其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative 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 compensation 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所得税Income tax以前年度损益调整Prior year income adjustment。
科目中英文对照表
AR=account receivable(应收账款)AP=account payable(应付账款)OR=other receivable(其他应收款)OP=other payable(其他应付款）Amt.=amount（金额）BKD=breakdown（明细清单）RPT=related –party（关联方）ref.=reference（参考，勾稽索引用）Bal=balance（余额）GCN=goods receive notes（入库单）GDN=goods dispatch notes（出库单）AJE=adjustment journal entry（涉及损益的审计调整）RJE=reclassification journal entry（不涉及损益的重分类调整）OJE=opening adjustment journal entry（以前年度调整）CJE=client adjustment journal entry（客户调整分录）EJE=elimination journal entry（合并抵消分录）一、资产类1 1001 库存现金 cash on hand2 1002 银行存款 cash in bank5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 provision for doubtful debts28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wr APP age and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulateddepreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable97 2401 预提费用 withholding expenses98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost 157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense 159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperation expense 161 6801 所得税 income tax 162 6901 以前年度损益调整prior year profit and loss adjustment。
中英文会计科目对照
中英文会计科目对照一、资产类1. 货币资金 - Cash and cash equivalents2. 短期投资 - Short-term investments3. 应收票据 - Notes receivable4. 应收账款 - Accounts receivable5. 预付账款 - Prepaid expenses6. 存货 - Inventory7. 长期股权投资 - Long-term equity investments8. 长期债权投资 - Long-term debt investments9. 固定资产 - Property, plant, and equipment10. 累计折旧 - Accumulated depreciation11. 无形资产 - Intangible assets12. 递延资产 - Deferred assets二、负债类1. 短期借款 - Short-term loans2. 应付票据 - Notes payable3. 应付账款 - Accounts payable4. 预收账款 - Deferred revenue5. 长期借款 - Long-term loans6. 银行贷款 - Bank loans7. 应付工资 - Salaries payable8. 应交税费 - Taxes payable9. 应付利息 - Interest payable10. 长期债务 - Long-term debt11. 递延负债 - Deferred liabilities三、所有者权益类1. 实收资本 - Paid-in capital2. 资本公积 - Capital surplus3. 盈余公积 - Retained earnings4. 未分配利润 - Undistributed profits5. 专项储备 - Special reserves6. 本年利润 - Current year profits7. 外币报表折算差额 - Foreign currency translation adjustment四、收入类1. 主营业务收入 - Main operating revenue2. 其他业务收入 - Other operating revenue5. 财务费用 - Financial expenses7. 营业外支出 - Non-operating expenses五、费用类1. 主营业务成本 - Main operating costs2. 销售费用 - Selling expenses3. 管理费用 - Administrative expenses4. 财务费用 - Financial expenses5. 税费 - Taxes6. 资产减值损失 - Asset impairment losses7. 其他费用 - Other expenses六、成本类1. 出售商品、提供劳务收到的现金 - Cash received from selling goods or providing services2. 收到的税费返还 - Tax refunds received3. 收到的其他与经营活动有关的现金 - Other cash received related to operating activities4. 购买商品、接受劳务支付的现金 - Cash paid for purchasing goods or receiving services5. 支付给职工以及为职工支付的现金 - Cash paid to and on behalf of employees6. 支付的税费 - Taxes paid7. 支付的其他与经营活动有关的现金 - Other cash paid related to operating activities9. 处置固定资产、无形资产和其他长期资产而收回的现金净额 - Net cash received from disposal of fixed assets, intangible assets, and other long-term assets11. 偿还债务支付的现金 - Cash paid for repayment of loans12. 分配股利、利润或偿付利息支付的现金 - Cash paid for distribution of dividends, profits, or payment of interests13. 收到其他与投资活动有关的现金 - Other cash received related to investment activities14. 偿付其他与投资活动有关的现金 - Other cash paid related to investment activities15. 吸收投资收到的现金 - Cash received from investment absorption16. 借款收到的现金 - Cash received from loan received17. 发行债券收到的现金 - Cash received from bond issuance18. 收到其他与筹资活动有关的现金 - Other cash received related to financing activities19. 还本付息等支付的现金 - Cash paid for repayment of principal and interest20. 分配股利、利润或支付利息支付的现金 - Cash paid for distribution of dividends, profits, or payment of interest21. 银行存款的期初余额 - Initial balance of bank deposits22. 银行存款的期末余额 - Ending balance of bank deposits以上是(新准则)中英文会计科目对照，供参考。
会计报表各科目的中英文对照
资产负债表 Balance Sheet项目 ITEM货币资金 Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中：原材料 Including:Raw materials产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产 Other current assets流动资产合计 Total current assets长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减：累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资产清理 Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中:土地使用权 Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理 Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计 Total Assets资产负债表(续表) Balance Sheet项目 ITEM短期借款 Short-term loans应付票款 Notes payable应付帐款 Accounts payab1e预收帐款 Advances from customers应付工资 Accrued payro1l应付福利费 Welfare payable应付利润(股利) Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债 Other long-term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit负债合计 Total liabilities* 少数股东权益 Minority interests实收资本(股本) Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本 Legal person"s capital其中:国有法人资本 Including:State-owned legal person"s capital集体法人资本 Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen"s capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including:statutory surplus reserve公益金 public welfare fund补充流动资本 Supplermentary current capital* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder"s equity负债及所有者权益总计 Total Liabilities & Equity利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents。
财务报表中英文对照
财务报表中英文对照1.资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payroll应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities*少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital*未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities&Equity2.利润表NCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses(minusinterest ihcome)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit3.现金流量表Cash Flows Statement项目Items1.cash流量从经营活动： 1.Cash Flows from Operating Activities:01 ）所收到的现金从销售货物或提供劳务01)Cash received from sales of goods or rendering of services02 ）收到的租金02)Rental received增值税销售额收到退款的价值? Value added tax on sales received and refunds of value 03 ）增值税缴纳03)added tax paid04 ）退回的其他税收和征费以外的增值税04)Refund of other taxes and levy other than value added tax07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities08 ）分，总现金流入量08)Sub-total of cash inflows09 ）用现金支付的商品和服务09)Cash paid for goods and services10 ）用现金支付经营租赁10)Cash paid for operating leases11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees12 ）增值税购货支付12)Value added tax on purchases paid13 ）所得税的缴纳13)Income tax paid14 ）支付的税款以外的增值税和所得税14)Taxes paid other than value added tax and income tax17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 ）分，总的现金流出18)Sub-total of cash outflows19 ）净经营活动的现金流量19)Net cash flows from operating activities2.cash流向与投资活动： 2.Cash Flows from Investing Activities:20 ）所收到的现金收回投资20)Cash received from return of investments21 ）所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits22 ）所收到的现金从国债利息收入22)Cash received from bond interest income现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets,intangible23 ）资产和其他长期资产23)assets and other long-term assets26 ）其他收到的现金与投资活动26)Other cash received relating to investing activities27 ）小计的现金流入量27)Sub-total of cash inflows用现金支付购建固定资产，无形资产Cash paid to acquire fixed assets,intangible assets28 ）和其他长期资产28)and other long-term assets29 ）用现金支付，以获取股权投资29)Cash paid to acquire equity investments30 ）用现金支付收购债权投资30)Cash paid to acquire debt investments33 ）其他现金支付的有关投资活动33)Other cash paid relating to investing activities34 ）分，总的现金流出34)Sub-total of cash outflows35 ）的净现金流量，投资活动产生35)Net cash flows from investing activities3.cash流量筹资活动： 3.Cash Flows from Financing Activities:36 ）的收益，从发行股票36)Proceeds from issuing shares37 ）的收益，由发行债券37)Proceeds from issuing bonds38 ）的收益，由借款38)Proceeds from borrowings41 ）其他收益有关的融资活动41)Other proceeds relating to financing activities42 ），小计的现金流入量42)Sub-total of cash inflows43 ）的现金偿还债务所支付的43)Cash repayments of amounts borrowed44 ）现金支付的费用，对任何融资活动44)Cash payments of expenses on any financing activities45 ）支付现金，分配股利或利润45)Cash payments for distribution of dividends or profits46 ）以现金支付的利息费用46)Cash payments of interest expenses47 ）以现金支付，融资租赁47)Cash payments for finance leases48 ）以现金支付，减少注册资本48)Cash payments for reduction of registered capital51 ）其他现金收支有关的融资活动51)Other cash payments relating to financing activities52 ）分，总的现金流出52)Sub-total of cash outflows53 ）的净现金流量从融资活动53)Net cash flows from financing activities4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash增加现金和现金等价物 Increase in Cash and Cash Equivalents?补充资料Supplemental Information1.投资活动和筹资活动，不参与 1.Investing and Financing Activities that do not Involve in 现金收款和付款Cash Receipts and Payments56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments58 ）投资在形成固定资产58)Investments in the form of fixed assets59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62 ）净利润62)Net profit63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 ）固定资产折旧64)Depreciation of fixed assets65 ）无形资产摊销65)Amortization of intangible assets损失处置固定资产，无形资产Losses on disposal of fixed assets,intangible assets66 ）和其他长期资产（或减：收益）66)and other long-term assets (or deduct:gains)67 ）损失固定资产报废67)Losses on scrapping of fixed assets68 ）财务费用68)Financial expenses69 ）引起的损失由投资管理（或减：收益）69)Losses arising from investments (or deduct:gains)70 ）defered税收抵免（或减：借记卡）70)Defered tax credit (or deduct:debit)71 ）减少存货（或减：增加）71)Decrease in inventories (or deduct：increase)72 ）减少经营性应收（或减：增加）72)Decrease in operating receivables (or deduct:increase)73 ）增加的经营应付账款（或减：减少）73)Increase in operating payables (or deduct:decrease)74 ）净支付的增值税（或减：收益净额74)Net payment on value added tax (or deduct:net receipts75 ）净经营活动的现金流量75)Net cash flows from operating activities增加现金和现金等价物 Increase in Cash and Cash Equivalents76 ）的现金，在此期限结束76)cash at the end of the period77 ）减：现金期开始77)Less:cash at the beginning of the period78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents。
会计科目中英文对照表
股票
Short-term investments - stock
债券
Short-term investments - corporate bonds
基金
Short-term investments - corporate funds
其他
Short-term investments - other
短期投资跌价准备 Short-term investments falling price reserves 应收票据
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
2181 2191
其他应付款 预提费用 其他负债
Other payables Drawing expense in advance
Other liabilities
2201 2211
待转资产价值 预计负债
Pending changerover assets value Anticipation liabilities
Raw materials Wrappage Low-value consumption goods Materials cost variance
编号
1241
1243 1244 1251 1261 1271 1281 1291 1301
1401 140101 140102 1402 140201 140202 1421
新会计准则会计科目表(中英文对照)
、资产类11001 库存现金cash on hand21002 银行存款bank deposit51015 其他货币资金other monetary capital91101 交易性金融资产transaction monetary assets111121应收票据n otes receivable121122应收账款account receivable131123预付账款a ccount prepaid141131应收股利d ividend receivable151132应收利息a ccrued interest receivable211231其他应收款accounts receivable-others221241坏账准备h ad debts reserve281401材料采购p rocurement of materials291402在途物资m aterials in transit301403 原材料raw materials321406 库存商品commodity stocks331407发出商品goods in transit361412包装物及低值易耗品wrappage and low value and easily wornoutarticles421461 存货跌价准备reserve against stock price declining451521持有至到期投资hold investment due461522持有至到期投资减值准备hold investment due reduction reserve471523可供出售金融资产financial assets available for sale481524长期股权投资long-term stock ownership investment491525长期股权投资减值准备long-term stock ownership investment reduction reserve501526投资性房地产investment realeastate511531长期应收款long-term account receivable521541未实现融资收益unrealized financing income541601固定资产permanent assets551602 累计折旧accumulated depreciation561603 固定资产减值准备permanent assets reduction reserve 571604在建工程construction in process581605工程物资engineer material591606固定资产清理disposal of fixed assets601611融资租赁资产租赁专用financial leasing assets exclusively for leasing611612未担保余值租赁专用unguaranteed residual value exclusively for leasing621621生产性生物资产农业专用productive living assets exclusively for agriculture631622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 641623公益性生物资产农业专用non-profit living assetsexclusively for agriculture651631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation661632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation671701无形资产intangible assets681702 累计摊销accumulated amortization691703无形资产减值准备intangible assets reduction reserve 701711商誉business reputation711801长期待摊费用long-term deferred expenses721811递延所得税资产deferred income tax assets731901待处理财产损溢waiting assets profit and loss二、负债类debt group742001短期借款short-term loan812101交易性金融负债transaction financial liabilities832201 应付票据notes payable842202应付账款account payable852205预收账款item received inadvance862211应付职工薪酬employee pay payable872221应交税费tax payable882231 应付股利dividend payable892232 应付利息interest payable902241其他应付款other account payable982411预计负债estimated liabilities992501 递延收益deferred income1002601长期借款money borrowed for long term1012602长期债券long-term bond1062801长期应付款long-term account payable 1072802未确认融资费用unacknowledged financial charges 1082811专项应付款special accounts payable 1092901递延所得税负债deferred income tax liabilities三、共同类1123101衍生工具derivative tool1133201套期工具arbitrage tool1143202被套期项目arbitrage project四、所有者权益类1154001实收资本paid-up capital1164002资本公积contributed surplus1174101盈余公积earned surplus1194103本年利润profit for the current year1204104利润分配allocation of profits1214201库存股treasury stock五、成本类1225001生产成本production cost1235101制造费用cost of production1245201劳务成本service cost1255301研发支出research and development expenditures1265401 工程施工建造承包商专用engineering construction exclusively forconstruction contractor1275402工程结算建造承包商专用engineering settlement exclusively for construction contractor1285403机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类1296001主营业务收入main business income1306011利息收入金融共用interest income financial sharing 1356051其他业务收入other business income1366061汇兑损益金融专用exchange gain or loss exclusively for finance1376101公允价值变动损益sound value flexible loss and profit 1386111投资收益income on investment1426301营业外收入nonrevenue receipt1436401主营业务成本main business cost1446402其他业务支出other business expense 1456405营业税金及附加business tariff and annex1466411利息支出金融共用interest expense financialsharing1556601销售费用m arketing cost1566602管理费用m anaging cost1576603财务费用f inancial cost1586604勘探费用e xploration expense1596701资产减值损失loss from asset devaluation 1606711营业外支出nonoperating expense 1616801所得税income tax1626901以前年度损益调整prior year profit and loss adjustment 。
会计报表各科目的中英文对照
资产负债表Bala nee Sheet 项目 ITEM 货币资金 短期投资 应收票据 应收股利 应收利息 应收帐款 其他应收款 Cash Short term in vestme nts Notes receivable Divide nd receivable In terest receivable Accou nts receivable Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guara ntee 应收补贴款 Allowa nee receivable 应收岀口退税 Export drawback receivable 存货 Inven tories 其中：原材料 in cludi ng:Raw materials 产成品（库存商品）Finished goods 待摊费用 Prepaid and deferred expe nses待处理流动资产净损失 Un settledG/L on curre nt一年内到期的长期债权投资 Lon g-term debe nture assets in vestme ntfallingdue in ayaear 其他流动资产 other 流动资产合计 Total长期投资：Lon g-term 其中：长期股权投资 长期债权投资 *合并价差 长期投资合计 固定资产原价 减：累计折旧 固定资产净值 In cludi ng Long term securities In corporati ng priceTotal lon g-term Fixed assets-cost Less:Accumulated Fixed curre nt assets curre nt assets in vestme nt : long term equity in vestme nt differe nee in vestme ntin vestme nt减：固定资产减值准备 固定资产净额 Net 固疋资产清理 Disposal 工程物资 Project 在建工程 con structi on 待处理固定资产净损失 固定资产合计 Total ■ 无形资产 “ ta ngible 其中：土地使用权Including 递延资产（长期待摊费用） 其中：固定资产修理 丨 固定资产改良支岀 其他长期资产 other 其中：特准储备物资 无形及其他资产合计 递延税款借项 Deferred资产总计 Total assets-net Less:Impairme nt value of of material i in Un settled tan gible assets and ） Deferred In clud in g:Fixed Improveme nt expe nditure long term assets Among it:Specially Total intangible assets debits Assets Dpreciati on valueof fixedfixed assets fixed assets Progress G/L on fixed assetsuse rights assets assets assetsassets repair of fixed assets 资产负债表（续表）Bala nee Sheetapproved assets and reserv ing other assets materials项目 ITEM 短期借款Short-termloa ns应付票款 Notes payable 应付帐款 Accou nts payable 预收帐款 Advances from customers 应付工资 Accrued payroll 应付福利费 Welfarepayablepayable 应付利润（股利 应交税金 其他应交款 其他应付款 预提费用 预计负债一年内到期的长期负债其他流动负债 流动负债合计 长期借款 | 应付债券 | 长期应付款 专项应付款 其他长期负债 其中：特准储备资金 长期负债合计 递延税款贷项 ) TaxesOther OtherProvision Accrued Profits payable payable creditors for liabilities Lo ng curre nt curre nt loa ns to gover nment expenses Other Total Lon g-termBonds payable lon g-term Special Other lon g-term In cludi ng:Special Total long term Deferred taxati on termliabilitiesliabilitiesliabilities payable accou nts accou nts payable payable liabilities reserve liabilities i creditdue with in fund负债合计Total liabilities *少数股东权益 Minority interests实收资本（股本） Subscribed Capital国家资本 Natio nal capital集体资本 Collective capital 法人资本 Legal pers on"s capital 其中：国有法人资本 In cludi ng:State-ow ned legal集体法人资本 Collective legal person"s capita l个人资本 Perso nal capital 外商资本 Foreign bus in essme n"s capita资本公积Capitalsurplus盈余公积 surplus reserve 其中：法定盈余公积 In clud in g:statutory surplus 公益金 public welfare fund补充流动资本 Supplerme ntary curre nt capitalpers on"s reserve Un affirmed *未确认的投资损失（以 “ ”号填列） 未分配利润 Reta in ed earni ngs 外币报表折算差额 Co nverted differe nee 所有者权益合计 Total shareholder"s 负债及所有者权益总计 Total Liabilities in vestme nt one yearcapita llossin Foreig n Curre ncy equity & Equity Stateme nts禾 U 润表 INCOME STATEMENT 项目ITEMS 产品销售收入 Sales of products 其中：出口产品销 售收入 Including : Export sales减：销售折扣与折让 产品销售净额 Net减：产品销售税金 产品销售成本 Less : Sales discount sales of products Less : Sales tax and allowa ncesCost of sales Including : Cost on sales expenses 其中：岀口产品销售成本 产品销售毛利 Gross profit 减：销售费用 Less : Selling 管理费用 Gen eral and admi nistrative 财务费用 Finan cial expe nses 其中：利息支岀（减利息收入）I n cludingihcome ） 汇兑损失（减汇兑收益）Exchange 产品销售利润 Profit on sales 加：其他业务利润 营业利润 加：投资收益 加：营业外收入 减：营业外支岀 加：以前年度损益调整 利润总额 减：所得税 净利润 of export sales expenses :Interest expenses (mi nusi nterest 现金流量表 losses( minus exchange gai ns) Profit Add : profitOperati ng profit Add : In come on Add : Non-operating Less : Non-operating Add : adjustmentTotal profitLess : In come tax Net profit from other operati ons in vestme nt in comeexpenses of loss and gain for previous yearsCash Flows Stateme nt Prepared by: Period: Un it: Items1.Cash01)Cash02)Re ntalValue added Flows from Operat ing received received tax on from Activitie s: sales of goods or ren deri ngof services04)Refu nd of other taxes and levy other tha n value added07)Other cash received relat ing to operati ngactivities08)Sub-totalof cash in flows09)Cash paid for goods and services10)Cash paid for operat ing leases11)Cash paid to and on behalf of employeessales received and refunds of valuetaxon purchases paid 03)added tax paid 12) Value13)1 ncome 14) Taxes17)O ther 18)Sub-total19)Net ( 2.Cash 20)C ash 21)C ash 22)C ash Net cash 23)assets 26)O ther 27)S ub-total Cash paid28)a nd other29) C ash30)C ash tax paid other paid of flows from added tax paid cash tha n value relati ng to cash outflows from operati ng In vesti ng from i from I from I from lon g-term received of cash to acquire lon g-term paid to acquire paid to acquire cash Flows i received i received i received received and other cash added tax operat ing and activiti esin come tax activities Activities: return of in vestme ntsdistributi on bond in terest disposal of assets relati ng to in flows fixed assets,i ntan gible assets equity in vestme nts debt in vestme nts of divide nds or profits in come fixed assets,i ntan gible in vesti ng activiti es assetsactivities34)Sub-total of cash outflows35)Net cash flows from investing activiti es 3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing42)Sub-total of cash inflows43)Cash repayments of amounts borrowedto investingactiviti es 33)Other cash paid relating 44)Cash 45)Cash 46)Cash 47)Cash 48)Cash 51)Other 52)Sub-total 53)Net 4.Effect of for of for for payments payments payments payments payments cash payments of cash flows of Foreign Increase in expenses distribution interest finance reduction relating cash outflows from financing Exchange Cash and on any financing of dividends expenses leases of registered to financing activiti es Changes Rate Cash Equivalents on SupplementalInformation 1.Investing and Financing Activities Cash Receipts 56)Repayment57)Repayment 58)Investments 59)Repayments2.ReconciliationActivitiesactivities or profits capital activiti es Cashand Paymentsof debts by the transfer of fixed assets of debts by the transfer of investments in the form of fixed assetsof debts by the transfer of investories of Net Profit to Cash Flows from Operating that do not Involve in 62)Net profit63)Add provision64)Depreciation 65)AmortizationLosses on66)and other 67)Losses68)Financial69)Losses70)Defered 71)Decrease 72)Decrease 73)Increase for bad debt of fixed assets of intangible of disposal long-term on scrapping expenses from credit fixed assets of fixed or bad debt written off assets assets,intangibl e (or deduct:gains) assets assets arising tax in in in 74)Net payment investments deduct:debit)(or deduct receivables payables added tax (or inventories operating operating on value (or deduct:gains) (or (or ： increase)(or deduct:increase) deduct:decrease) deduct:net receipts 75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at77)Less:cash the end of the period at the beginning of the period78)Plus:cash equivalents at the end of the period 79)Less:cash equivalentsat the beginning of the80)Net increase in cashand cash equivalentsperiod。