会计科目英文对照2

中国会计制度科目英文对照

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

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

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

固定资产原价Fixed assets-cost 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

其中:土地使用权Including: Land 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

其他长期资产Other long term assets

无形及其他资产合计Total intangible assets and other assets

递延税款借项Deferred assets debits

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T axes 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长期借款Long-term loans payable

应付债券Bonds payable长期应付款long-term accounts payable

长期负债合计Total long term liabilities

递延税款贷项Deferred taxation credit

* 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Supplementary current capital

* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss

未分配利润Retained earnings

所有者权益合计T otal shareholder's equity

负债及所有者权益总计T otal Liabilities & Equity

现金Cash in hand 银行存款Cash in bank

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-其他投资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-其他股权投资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-其他债权投资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 其他应收款Other debtors

坏帐准备- 其他应收款Provision for doubtful debts - other debtors

其他流动资产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 consumables 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 commodities

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 installment 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

固定资产Fixed assets

累计折旧Accumulated depreciation 固定资产减值准备Impairment of fixed assets

在建工程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

其他长期资产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 其他应交款Other payable to government

其他应付款Other creditors 应付股利Proposed dividends

待转资产价值Donated assets 预计负债Accrued liabilities