会计科目表(中英文对照)

1.现金Cash on hand

2.银行存款Cash in Bank

3.其他货币资金Other cash

4.应收票据Notes receivable

5.应收账款Accounts receivable

6.其他应收款Other receivable

7.坏账准备Provision for bad debts

8.预付账款Payment in advance

9.应收补贴款Subsidies receivable

10.物资采购Goods in transit or goods received

11.原材料Raw material

12.保税原材料Bonded raw material

13.非保税原材料Non-Bonded raw material

14.原材料—国外进口Raw material-imported

15.原材料—国内采购Raw material-purchased domestic

16.包装物Wrappage

17.保税包装物Bonded wrappage

18.非保税包装物Non-bonded wrappage

19.包装物—国外进口Wrappage-imported

20.包装物—国内采购Wrappage-purchased domestically

21.低值易耗品Low Value Goods & short Articles

22.材料成本差异Price Variance

23.自制半成品Semi-finished Goods

24.来料加工Production with imported materials

25.一般贸易General trade

26.进料加工Production with purchased materials

27.国内销售Domestic sales

28.库存商品Finished Goods

29.来料加工出口Production with imported material

30.一般贸易出口General trade

31.进料加工出口Production with purchased materia

32.国内销售Domestic sales

33.委托加工物资Raw material to subcontractors

34.存货跌价准备Inventory reserve

35.分期收款发出商品Goods delivered on installment

36.待摊费用Prepaid Expense

37.固定资产Fixed Assets

38.办公设备Official Equipment

39.生产设备Production Equipment

40.交通设备Vehicle

41. 累计折旧Accumulated Depreciation

42. 办公设备Official Equipment

43. 生产设备Procuction Equipment

44. 固定资产减值准备Devalue preparation of fixed as

45. 在建工程Construction in progress

46. 在建工程减值准备Devalue preparation of construc

47. 固定资产清理fixed assets liquidation

48. 无形资产Intangible asset

49. 无形资产减值准备Devalue preparation of intangib

50. 长期待摊费用Long-term prepaid expense

51. 厂房装修款decoration fee

52. 软件费software

53. 待处理财产损溢Profits and losses of assets to

54. 待处理流动资产损溢Profits and losses of current

55. 待处理固定资产损溢Profits and losses of fixed as

56. 递延投资损失Deferred loss on investments

57. 其他递延支出Other Deferred Assets

58. 转入Transfer in

59. 摊销Amortization

60. 开办费Organization Expense

61. 开办费摊销Amortization

62. 筹建期间汇兑损失Exchange loss during startup per

63. 短期借款Short-term loans

64. 长期借款Long-term loans

65. 应付票据Notes payable

66. 应付账款Accounts Payable

67. 预收账款Advances from customers

68. 应付工资Accrued Payroll

69. 生产部Production Dep.

70. 中方管理Domestic Administator

70. 中方管理Domestic Administator

71. 中方个调税Domestic Payroll Tax

72. 外方个调税Overseas Payroll Tax

73. 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(individual

79. 生育保险Birth Insurance

80. 工伤保险Compo Insurance

81. 医疗保险（公司）Medicare(Co.)

82. 医疗保险（个人）Medicare(individual)

83. 应付福利Accrued benefits

84. 大额医疗保险Accrued medicare insurance

85. 应付福利费Accrued benefits

86. 应付股利Dividends payable

87. 应交税金Taxes Payable

88. 应交增值税VAT payable

89. 已交税金VAT paid

90. 进项税额Income tax

91. 销项税额Sale tax

92. 转出未交增值税VAT for transfer payable

93. 出口退税Export rebates

94. 进项税额转出Income tax transfer

95. 出口抵减内销产品应纳税额Tax to be paid of export-de