外资企业会计科目·中英文对照

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外资企业会计英语通外资企业财务英语通人手必备

外企财务英语通库存现金 cash 要用一个cash book 现金流水账Cash Book Example..................................................................................................................................................Date: September l , 2020复式记账原理、会计记账和分类账户Double entry rule . accounting bookkeeping and ledger accounts复式记账原理 The rule of double entry会计讨账 accounting bookkeeping会计人员 accountants编制会计分录 preparing accounting entry复式记账原理 double entry会计恒等式 The Accounting Equation资产 Assets=负债 Liabilities+所有者权益 Capital经济资源 economic resource资产 assets房产 properties机器设备 machines and equipments货币资金 money投资人 owner要求权 claim所有者的权益owner's capital债权人creditor债务 liability谋求回报 seek for return利润 profit亏损 loss会计科目 ledger accounts / major accounts明细科目 sub-accounts/ minor accounts( 1) 资产类科目 asset accounts流动资产 current asset非流动资产 non-current asset库存现金 cash银行存款bank account deposit存货 inventory应收账款 accounts receivables （或trade receivables）固定资产 fixed assets无形资产 intangible assets待摊费用 deferred expense长期股权投资 capital investments金融资产 financial assets(2)负债类科目liability accounts流动负债 short-term liabilities长期负债 long-term liabilities短期借款 short-term loans应付账款 accounts payables ( 或 trade payables )应付职工薪酬 wages and salaries应交税费 tax liabilities , 应付债券 bond liabilities(3) 所有者权益类科目equity accounts实收资本或股本 share capital / registered capital / paid up capital/ capital invested资本公积 capital reserves留存收益 retained earnings盈余公积 surplus reserves本年利润 current year profits待分配利润 profits to be assigned(4)成本类科目 cost accounts ,用于反映制造成本 manufacturing cost 或者服务成本 service cost销售商品 sale of goods(5)损益类科目 profit and loss accounts收人 revenue成本 cost费用 expense经营成果 operating results原始交易凭证sou r ce documents可以细分为很多类，比如：Sales order 销售订单。

会计科目中英文对照

会计科目中英文对照引言会计科目是会计核算中的基本单位，它既是会计信息的统计单位，也是会计核算的基本对象。

会计科目的设立和使用对于正确记录和反映经济活动具有重要意义。

会计科目中英文对照是在国际商务活动中至关重要的一环，能够帮助不同语言和文化背景的人员更好地理解和交流财务信息。

本文将介绍常见的会计科目中英文对照，以便帮助读者更好地掌握相关知识。

资产类科目（Asset Accounts）1.现金 (Cash)2.银行存款 (Bank Deposits)3.应收账款 (Accounts Receivable)4.存货 (Inventory)5.长期投资 (Long-term Investments)6.固定资产 (Fixed Assets)7.无形资产 (Intangible Assets)负债类科目（Liability Accounts）1.应付账款 (Accounts Payable)2.预收款项 (Prepd Expenses)3.短期借款 (Short-term Loans)4.长期借款 (Long-term Loans)5.应付利息 (Interest Payable)6.应交税费 (Taxes Payable)7.长期应付款 (Long-term Payables) 所有者权益类科目（Equity Accounts）1.资本 (Capital)2.盈余公积 (Surplus)3.利润 (Profit)4.股本 (Share Capital)5.其他综合收益 (Other Comprehensive Income)6.留存收益 (Retned Earnings)收入类科目（Revenue Accounts）1.销售收入 (Sales Revenue)2.业务收入 (Operating Revenue)3.其他收入 (Other Income)4.利息收入 (Interest Income)5.投资收益 (Investment Income)成本类科目（Expense Accounts）1.餐饮费用 (Food and Beverage Costs)2.办公费用 (Office Expenses)3.运输费用 (Transportation Expenses)4.人力资源费用 (Human Resources Expenses)5.物料费用 (Material Costs)6.折旧费用 (Depreciation Expenses)7.税费支出 (Tax Expenses)损益类科目（Profit and Loss Accounts）1.营业成本 (Operating Costs)2.销售费用 (Sales Expenses)3.管理费用 (Administrative Expenses)4.财务费用 (Financial Expenses)5.营业利润 (Operating Profit)6.净利润 (Net Profit)结论会计科目中英文对照是在进行国际商务活动和财务信息交流时必不可少的一项知识。

外企会计科目英语

外企会计科目英语外企会计科目英语accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ，typically one year（通常是一年）资产负债表：balance sheet 可以不大写b利润表：income statements （or statements of income）利润分配表：retained earnings现金流量表：cash flows1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge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总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager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 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帐目名词一、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 equivalents 外埠存款Other city Cash in bank银行本票Cashier''s 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库存资产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Bcreditor''s 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 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Incometax 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所有者权益类OWNERS'' EQUITY资本Capita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 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 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。

会计科目中英文对照汇编

会计科目中英文对照汇编Introduction会计科目是指在会计准则和会计制度规定下，用于记录和汇总企业财务交易的分类系统。

在进行会计工作时，需要按照一定的会计科目将各项财务交易进行分类，以便于编制财务报表和进行财务分析。

在这个过程中，中英文对照是非常重要的，因为很多企业和机构需要进行国际贸易和国际合作，需要使用英文进行会计交流。

会计科目中英文对照汇编以下是常见的会计科目的中英文对照：1.资产 - Assets2.负债 - Liabilities3.所有者权益 - Owner’s Equity4.营业收入 - Revenue5.营业成本 - Cost of Goods Sold6.销售费用 - Sales Expenses7.管理费用 - Administrative Expenses8.财务费用 - Financial Expenses9.其他收益 - Other Income10.其他支出 - Other Expenses11.现金 - Cash12.库存 - Inventory13.应收账款 - Accounts Receivable14.预付账款 - Prepaid Expenses15.固定资产 - Fixed Assets16.短期借款 - Short-term Borrowings17.长期借款 - Long-term Borrowings18.应付账款 - Accounts Payable19.递延收益 - Deferred Revenue20.所得税费用 - Income Tax Expenses以上仅为常见的会计科目中英文对照，实际情况可能有所不同，需要根据具体的会计准则和会计制度进行相应的调整和补充。

使用注意事项在进行会计科目中英文对照时，需要注意以下几点：1.确保准确性：确保中英文对照的准确性，以免在对外交流和会计处理中产生误解和错误。

2.更新及时：随着会计准则和会计制度的不断变化和更新，会计科目中英文对照也需要及时进行更新和调整，以确保与最新的法规和规定相符。

国际会计科目中英文对照

国际会计科目中英文对照Account帐户Accounting system会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balance sheet资产负债表Bookkeepking簿记Cash flow prospects现金流量预测Certificate in Internal Auditing内部审计证书CertificateinManagementAccounting管理会计证书Certificate Public Accountant注册会计师Cost accounting成本会计External users外部使用者Financial accounting财务会计Financial Accounting Standards Board财务会计准则委员会Financial forecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purpose information通用目的信息GovernmentAccountingOffice政府会计办公室Income statement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internal auditing内部审计Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users内部使用者Management accounting管理会计Return of investment投资回报Return on investment投资报酬SecuritiesandExchangeCommission证券交易委员会Statement of cash flow现金流量表Statement of financial position财务状况表Tax accounting税务会计Accounting equation会计等式Articulation勾稽关系Assets资产Business entity企业个体Capital stock股本Corporation公司Cost principle成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financial statement财务报表Financial activities筹资活动Going-concern assumption持续经营假设Inflation通货膨涨Investing activities投资活动Liabilities负债Negative cash flow负现金流量Operating activities经营活动Owners equity所有者权益Partnership合伙企业Positive cash flow正现金流量Retained earning留存利润Revenue收入Sole proprietorship独资企业Solvency清偿能力Stable-dollar assumption稳定货币假设Stockholders股东Stockholders equity股东权益Window dressing门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting 私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity（Going-concern）Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure（Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities 长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bankreconciliationstatement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach 帐龄分析法Aging analysis method直接冲销法Direct write-off method 带息票据Interest bearing note不带息票据Non-interest bearing note 出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average 成本或市价孰低法Lowerofcostormarketor LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodof amortization（6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value 折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method（SL）工作量法Units-of-productionmethod（UOP）加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalance method（DDB）年数总和法Sum-of-the-years-digitsmethod （SYD）以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option（BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments （7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Currentmaturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimatedliabilitiesunder product warranties赠品和兑换券Premiums,couponsandtrading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliability method（9）长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds 保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds记名公司债券Registered Bonds 无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan（10）业主权益权益Equity业主权益Owners equity股东权益Stockholders equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock 库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferred stock部分参加优先股Partiallyparticipating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行Issuancefornoncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend 股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step（12）财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities 投资活动Investing activities（13）财务报表分析财务报表分析Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trend percentage比率Ratios普通股每股收益Earningspershareofcommon stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Bookvaluepershareof common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Numberoftimesinterestearned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accountsreceivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio （14）合并财务报表合并财务报表Consolidatedfinancial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase 权益法Equity method成本法Cost method（15）物价变动中的会计计量物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购买力会计Purchasing-poweraccounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Grossnationalproductimplicitpricedeflator （orGNPdeflator）消费物价指数Consumer price index（or CPI）批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-powergainsorlosses资产持有损益Holding gains or losses未实现的资产持有损益Unrealizedholdinggains or losses现行价值与统一币值会计Constantdollarand current cost accounting21/ 21。

外企科目中英文对照

外企科目中英文对照预付帐款-存货downpayment made for inventories 在途物资Goods in transit 原材料- 铝Raw Material - Aluminium原材料-其他BOM外卜辅料Auxiliary materials not in BOM 包装材料- 已列入物料清单Packaging Material in BOM 包装材料- 未列入物料清单Packaging Material not in BOM 低值易耗品- 消耗品LVA-expendable items 半成品Semi-finished goods 在制品( 生产定单) Work in process(production orders) 产成品Finished goods 外购商品Trading goods 存货跌价准备- 材料Provision-value decline of material 存货跌价准备- 半成品Provision-value decline of semi-finished 存货跌价准备- 产成品Provision-value decline of finished good 发出商品Goods sent out 待摊费用Deferred expenses机械及设备租赁(IFRS) Machinery and equipment lease (IFRS) 机械及设备(IFRS) Machinery and equipment (IFRS)无形资产减值准备(本地) Provision-impairment loss-intangi. Asset(LOCAL) 经营活动长期待摊费用Long term operating deferred expenses 短期借款- 财务公司Short-term loan - SAIC Finance 无发票物料应付款项Payable for material without invoice 应付帐款- 寄售Consignment payables 应付账款- 国内Accounts payable-domestic 应付账款- 国外Accounts payable-foreign 应付账款- 关联公司Accounts payable associated companies 预收账款Downpayment received 应付工资- 上年结转Salary payable to employee-prior year 应付工资- 应计Accrual salary expenses 应付福利费- 应计Accrued welfare expenses 应交增值税- 进项税额Input VAT 应交增值税- 已交税金VAT paid应交增值税- 转出未交增值税Transfer-out of unpaid VAT 应交增值税- 减免税款VAT deductions and exemptions 应交增值税- 销项税额Output VAT 应交增值税- 出口退税Refund of export VAT 应交增值税- 进项税额转出Transfer-out of input VAT 应交增值税- 出口抵减内销产品应纳税Export duty deductible-domestic sales 应交增值税- 转出多交增值税Transfer-out of overpaid VAT 应交增值税- 未交增值税Unpaid VAT应交消费税 excise tax payable应交所得税 income tax payable应交车船使用税 vehicle tax payable应交个人所得税（代扣代缴） Individual Income tax payable 应交关税 Custom Duty payable其他应交款 - 河道管理费 riverway management charges其他应付款项 - 公积金，养老金 other payables-housing fund 其他应付款项 - 教育基金 other payables-training funds 其他应付款项 - 医疗保险 other payables-medical insurance other payables-unemployment insurance other payables-trade union其他应付款项 - 其他（员工） other liabilities toemployees其他投资活动应付款 other payable for investing activities预提费用 -利息费用 Accrued interest expense预提费用 - 维修费 Accrual-maintenance预提费用 -技术开发费 Accrual-royalties and developing expense 预提费用 -租赁费 Accrual-leasing expense预提费用 -产品质保三包费用 Accrual-warranty expense原材料消耗 - 其他组件 Raw material consumption-Other component 列入物料清单内包装材料消耗 Consumption packaging material in BOM 半成品消耗 Consumption semi-finished goods 物料差异 Material variance 采购价格差异 Purchasing pricevariance 物料用量差异 Material usage variance 报废原材料 - 其他组件 Scrap Raw Material Other Components 报废已列入物料清单包装材料 Scrapping Packaging Material in BOM 报废半成品 Scrapping semi-finished goods 完工结转（生产订单） Manufacturing output 半成品库存变动（委外结转） Inventory changeunfinished good （w/o CE ）生产产出差异 manufacturing output variance 外部加工费（委外） External processing cost （without time ）外协加工工序 Extended work bench 能源- 电费 energy-electricity 能源- 天然气费 energy-natural gas 能源- 水费 energy-water 能源- 汽油及其他油类 energy-gasoline and oil 一年内到期的长期借款 Long-term loan due within one year 应付融资租赁款项（IFRS ） Payable for capital leasing （IFRS ）应付融资租赁款项（本地） Payable for capital leasing（Local ）股本 capital stock 资本公积 -其他资本公积 other capital reserve 盈余公积 -法定公积 legal surplusreserve 盈余公积 -任意公积 discretionary surplusreserve 其他应付款项 - 失业保险其他应付款项 - 工会经费盈余公积 -法定公益金 statutory public welfare fund留存收益 retained earning利润分配 -其他转入 profit allocation-transfered from others利润分配 -提取法定盈余公积 profit allocation-legal surplus reserves利润分配 -提取法定公益金 profit allocation-statutory welfare fund利润分配 - 提取职工奖励及福利基金 profit allocation-emplyee welfare 利润分配 -提取任意盈余公积 profit allocation-discretionary surplus reserve利润分配 -应付普通股股利 profit allocation-dividend payable利润分配 -转作资本 profit allocation-transfer into capital本年利润 undistributed profit直接人工 -岗位工资 Direct labor post salary直接人工 -绩效工资及奖金 Direct labor-Bonus wages直接人工 -加班费 Direct labor-Overtime premiums直接人工 -社保费用及法定津贴 Direct labor-Statutory social expense 预提直接人工费用 Accrual expenses - wages- 伙食费用及补贴 wages welfare - expensesfor food - 托费 wages welfare - subsidy for kindergarten - 子女及家庭补贴 wages welfare - subsidy for bady,family - 职工疗养费 wages welfare - employee recuperate - 医务人员工资 wages welfare-salary infirmary employee - 医药费用及补贴 wages welfare - medical expenses - 其他 wages welfare - others - 补充养老金 wages welfare - additional pension 预提直接人工福利费 Accrual expenses - wages welfare 管理人员-加班费 Salary-overtime premiums管理人员-绩效工资及奖金 Salary-bo nus salary 管理人员 -岗位工资 Salary-post salary 管理人员-社保费用及法定津贴 Salary-Social security payme nts预提管理人员工资 Accrual expense- salary管理人员福利费 -伙食费用及补贴 salary welfare-expenses for food 管理人员福利费 -托费 salary welfare-subsidy for kindergarten 管理人员福利费 -子女及家庭补贴 salary welfare-subsidy for family管理人员福利费 -职工疗养费 salary welfare-employee recuperate 管理人员福利费 -医务人员工资 salary welfare-salaryinfirmary employees 管理人员福利费 -医药费用及补贴 salary welfare-medical expenses管理人员福利费 -其他 salary welfare-others 管理人员福利费 -补充养老金 additional pension预提管理人员福利费 Accrual expense- salary welfare外方人员工资 Expatriate salary交通补贴 Transportation allowance班车费 Company bus expenses工会费 Trade union expense培训费 Training expense 生产类劳务费 personal leasing expenses production 失业保险费 unemployment insurance expense 公积金 housing fund 劳动保护费 labor protection expense 培训费 training expense 医疗保险费 medical insurance 养老金 Pension 费用工报酬 back staff expensesfund 直接人工福利费直接人工福利费直接人工福利费直接人工福利费直接人工福利费直接人工福利费直接人工福利费直接人工福利费折旧（IFRS） Depreciation on tangible assets（IFRS）无形资产摊销（本地）Depreciation on intangible assets（local）机器及设备维修费Machinery and equipment maintenance 运输费（进货） - 国内Incoming freight-domestic 运输费（进货） - 国外Incoming freight- foreign 运输费（内部） Interplant freight 运费（出货）- 国内Outgoing freights domestic 运费（出货）- 国外outgoing freight - foreign 保险Insurance 土地租赁费leasing（land）仓库及房屋租赁费leasing storage & building 办公设备租赁费leasing office equipment 机械及设备租赁费leasing machinery and equipment 消耗-未列入物料清单包装材料Consumption Package Material not in BOM 消耗-易耗品Consumption Expendable Items 消耗- 备件Comsumption Spare parts消耗-未列入物料清单辅料Consumption aux.material not in BOM 其他低值易耗品spare part and small tools 润滑剂消耗Lubricant报废-未列入物料清单包装材料Scrap packaing material not in BOM 报废- 易耗品Scrap expendable items 报废- 备件Scrap spare parts报废-未列入物料清单辅料Scrap aux.material not in BOM 办公用品Office supplies 产成品领用（非销售） Consumption finished goods（cost element）差旅费travel expenses交通费traffic and commuting expenses domestic 业务招待费business entertainment 出国差旅费travel expenses for abroad trip 会议费cost external entertainment 试验检验费Testing expense 其他外部服务费用Other external service 咨询费consulting fee 佣金commision 包装费packaging expenses 展览费exhibition expenses广告费advertisement expenses 产品质保三包费用-一般费用warranty general 产品质保三包费用-预提费用provision for warranty 其他费用other expenses 企业宣传费corporate publicity expenses 厂区维护费building maintenance 车船使用税vehicle tax 税费(印花税) fees and tax(stamp duty) 河道管理费fees for riverway 坏帐准备provisions-bad debt 存货跌价准备provisions-decline in value of inventory 存货盘亏Loss-inventory differences 存货盘盈Gain-inventory differences 招聘费recruiting cost 解聘费termination expense 邮递费postage expense 通讯费telecommunication expenses 汇兑损失Loss from exchange rate difference 汇兑收益Gain from exchange rate difference 银行手续费bank commission 银行利息支出Interest payments for long term loans 银行利息收入- 其他Interest income from other funds 银行利息收入- 短期Interest Income short term funds 营业外支出- 固定资产处置(IFRS) Loss-disposal/sale of fixed asset(IFRS) 营业外支出-固定资产处置(本地) Loss-disposal/sale of fixed asset(local) 营业外支出- 固定资产报废盘亏损失(IFRS) Loss resulting from scraped asset(IFRS) 营业外支出-固定资产报废盘亏损失(本地) Loss resulting from scraped asset(local) 营业外支出- 罚款支出penalty expenses 营业外支出- 捐赠支出Charitable Contributions 营业外支出- 固定资产减值准备provision-impairment loss on fixed asset 非常损失Extraordinary expenses 主营业务收入sales revenue 其他业务收入- 贸易商品销售Trading goods sales 其他业务收入- 模具收入revenue-reimburse tooling cost 其他业务收入- 技术开发收入revenue-reimburse development cost 其他业务收入- 包装收入packaging revenue 其他业务收入- 运输收入transport revenue 其他业务收入- 废品出售scrap revenue 其他业务收入- 其他other revenue 其他业务收入- 租赁收入rentalrevenue 营业外收入- 固定资产处置(IFRS) Gain-fixed assets disposal/sale(IFRS) 营业外收入-固定资产处置(本地) Gain-fixed assets disposal/sale(local) 营业外收入- 固定资产盘盈及升值(IFRS) Revenue from Write-up (IFRS) 营业外收入-固定资产盘盈及升值(本地) Revenue from Write-up (local) 营业外收入- 资产出售Revenue from Asset Sale 资产出售收入结转Revenue clearing account Asset Sale 营业外收入- 其他Other non-operating income主营业务成本- 产品成本Cost of goods sold(no cost element) 主营业务成本- 成本差异variance settlement(no cost element) 其他业务支出- 贸易商品tranding goods consumption 其他业务支出- 营业税business tax 产成品报废Scrapping finished goods 贸易商品报废Trading goods scrap 未实现汇兑损失loss-unrealized exchange rate differences 未实现汇兑收益Gain from unrealized exchange rate differences 所得税income tax其他业务支出Cost for other business。

国际会计科目对照表中英

所有者权益类会计科目中英对照
实收资本科目：Paid-in Capital
资本公积科目： Additional Paid-in
Capital
所有者权益科目： Ow积科目：Surplus Re se r ve
成本类会计科目中英对照
直接材料费用： Direct Material Expense
直接人工费用： Direct Labor Expense
制造费用： Manufacturing Expense
其他成本： Other Costs
损益类会计科目中英对照
营业收入 revenue
营业成本 cost of
sales
营业税金及附加 tax and
surcharges
期间费用 period expenses
损益类科目：用于核算企业在一定期间内所取得的经营成果
资产类会计科目中英对照
现金 Cash
应收账款 Accounts Receivable
存货 Inventory
固定资产 Fixed Assets
负债类会计科目中英对照
负债类会计科目中英对照：Liabilities 流动负债类会计科目中英对照：Current Liabilities 长期负债类会计科目中英对照：Long-Term Liabilities 其他负债类会计科目中英对照：Other Liabilities
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添加标题
添加标题
添加标题
负债类科目：用于记录企业负债状况，如应付账款、短期借款等
损益类科目：用于记录企业收入和费用状况，如主营业务收入、管理费用等
会计科目使用范围
资产类科目：用于核算企业拥有或控制的各类资产价值

外企科目中英文对照

外企科目中英文对照预付帐款-存货 downpayment made for inventories在途物资 Goods in transit原材料-铝 Raw Material - Aluminium原材料-其他BOM外辅料 Auxiliary materials not in BOM包装材料-已列入物料清单 Packaging Material in BOM包装材料-未列入物料清单 Packaging Material not in BOM低值易耗品-消耗品 LVA-expendable items半成品 Semi-finished goods在制品(生产定单) Work in process(production orders)产成品 Finished goods外购商品 Trading goods存货跌价准备-材料 Provision-value decline of material存货跌价准备-半成品 Provision-value decline of semi-finished存货跌价准备-产成品 Provision-value decline of finished good发出商品 Goods sent out待摊费用 Deferred expenses机械及设备租赁 (IFRS) Machinery and equipment lease (IFRS)机械及设备(IFRS) Machinery and equipment (IFRS)无形资产减值准备(本地) Provision-impairment loss-intangi. Asset(LOCAL) 经营活动长期待摊费用 Long term operating deferred expenses短期借款-财务公司 Short-term loan - SAIC Finance无发票物料应付款项 Payable for material without invoice应付帐款-寄售 Consignment payables应付账款-国内 Accounts payable-domestic应付账款-国外 Accounts payable-foreign应付账款-关联公司 Accounts payable associated companies预收账款 Downpayment received应付工资-上年结转 Salary payable to employee-prior year应付工资-应计 Accrual salary expenses应付福利费-应计 Accrued welfare expenses应交增值税-进项税额 Input VAT应交增值税-已交税金 VAT paid应交增值税-转出未交增值税 Transfer-out of unpaid VAT应交增值税-减免税款 VAT deductions and exemptions应交增值税-销项税额 Output VAT应交增值税-出口退税 Refund of export VAT应交增值税-进项税额转出 Transfer-out of input VAT应交增值税-出口抵减内销产品应纳税 Export duty deductible-domestic sales应交增值税-转出多交增值税 Transfer-out of overpaid VAT应交增值税-未交增值税 Unpaid VAT应交消费税 excise tax payable应交所得税 income tax payable应交车船使用税 vehicle tax payable应交个人所得税(代扣代缴) Individual Income tax payable应交关税 Custom Duty payable其他应交款-河道管理费 riverway management charges其他应付款项-公积金，养老金 other payables-housing fund其他应付款项-教育基金 other payables-training funds其他应付款项-医疗保险 other payables-medical insurance其他应付款项-失业保险 other payables-unemployment insurance其他应付款项-工会经费 other payables-trade union其他应付款项-其他(员工) other liabilities to employees其他投资活动应付款 other payable for investing activities预提费用-利息费用 Accrued interest expense预提费用-维修费 Accrual-maintenance预提费用-技术开发费 Accrual-royalties and developing expense预提费用-租赁费 Accrual-leasing expense预提费用-产品质保三包费用 Accrual-warranty expense原材料消耗-其他组件 Raw material consumption-Other component列入物料清单内包装材料消耗 Consumption packaging material in BOM 半成品消耗 Consumption semi-finished goods物料差异 Material variance采购价格差异 Purchasing price variance物料用量差异 Material usage variance报废原材料-其他组件 Scrap Raw Material Other Components报废已列入物料清单包装材料 Scrapping Packaging Material in BOM报废半成品 Scrapping semi-finished goods完工结转(生产订单) Manufacturing output半成品库存变动(委外结转) Inventory change unfinished good(w/o CE) 生产产出差异 manufacturing output variance外部加工费(委外) External processing cost(without time)外协加工工序 Extended work bench能源-电费 energy-electricity能源-天然气费 energy-natural gas能源-水费 energy-water能源-汽油及其他油类 energy-gasoline and oil一年内到期的长期借款 Long-term loan due within one year应付融资租赁款项(IFRS) Payable for capital leasing(IFRS)应付融资租赁款项(本地) Payable for capital leasing(Local)股本 capital stock资本公积-其他资本公积 other capital reserve盈余公积-法定公积 legal surplusreserve盈余公积-任意公积 discretionary surplusreserve盈余公积-法定公益金 statutory public welfare fund留存收益 retained earning利润分配-其他转入 profit allocation-transfered from others利润分配-提取法定盈余公积 profit allocation-legal surplus reserves利润分配-提取法定公益金 profit allocation-statutory welfare fund利润分配-提取职工奖励及福利基金 profit allocation-emplyee welfare fund 利润分配-提取任意盈余公积 profit allocation-discretionary surplus reserve利润分配-应付普通股股利 profit allocation-dividend payable利润分配-转作资本 profit allocation-transfer into capital本年利润 undistributed profit直接人工-岗位工资 Direct labor post salary直接人工-绩效工资及奖金 Direct labor-Bonus wages直接人工-加班费 Direct labor-Overtime premiums直接人工-社保费用及法定津贴 Direct labor-Statutory social expense预提直接人工费用 Accrual expenses - wages直接人工福利费-伙食费用及补贴 wages welfare - expensesfor food直接人工福利费-托费 wages welfare - subsidy for kindergarten直接人工福利费-子女及家庭补贴 wages welfare - subsidy for bady,family 直接人工福利费-职工疗养费 wages welfare - employee recuperate直接人工福利费-医务人员工资 wages welfare-salary infirmary employee 直接人工福利费-医药费用及补贴 wages welfare - medical expenses直接人工福利费-其他 wages welfare - others直接人工福利费-补充养老金 wages welfare - additional pension预提直接人工福利费 Accrual expenses - wages welfare管理人员–加班费 Salary-overtime premiums管理人员–绩效工资及奖金 Salary-bonus salary管理人员-岗位工资 Salary-post salary管理人员–社保费用及法定津贴 Salary-Social security payments预提管理人员工资 Accrual expense- salary管理人员福利费-伙食费用及补贴 salary welfare-expenses for food管理人员福利费-托费 salary welfare-subsidy for kindergarten管理人员福利费-子女及家庭补贴 salary welfare-subsidy for family管理人员福利费-职工疗养费 salary welfare-employee recuperate管理人员福利费-医务人员工资 salary welfare-salaryinfirmary employees 管理人员福利费-医药费用及补贴 salary welfare-medical expenses管理人员福利费-其他 salary welfare-others管理人员福利费-补充养老金 additional pension预提管理人员福利费 Accrual expense- salary welfare外方人员工资 Expatriate salary交通补贴 Transportation allowance班车费 Company bus expenses工会费 Trade union expense培训费 Training expense生产类劳务费 personal leasing expenses production失业保险费 unemployment insurance expense公积金 housing fund劳动保护费 labor protection expense培训费 training expense医疗保险费 medical insurance养老金 Pension费用工报酬 back staff expenses折旧(IFRS) Depreciation on tangible assets(IFRS)无形资产摊销(本地) Depreciation on intangible assets(local)机器及设备维修费 Machinery and equipment maintenance运输费(进货) -国内 Incoming freight-domestic运输费(进货) -国外 Incoming freight- foreign运输费(内部) Interplant freight运费(出货)-国内 Outgoing freights domestic运费(出货)-国外 outgoing freight - foreign保险 Insurance土地租赁费 leasing(land)仓库及房屋租赁费 leasing storage & building办公设备租赁费 leasing office equipment机械及设备租赁费 leasing machinery and equipment消耗-未列入物料清单包装材料 Consumption Package Material not in BOM 消耗-易耗品 Consumption Expendable Items消耗-备件 Comsumption Spare parts消耗-未列入物料清单辅料 Consumption aux.material not in BOM其他低值易耗品 spare part and small tools润滑剂消耗 Lubricant报废-未列入物料清单包装材料 Scrap packaing material not in BOM报废-易耗品 Scrap expendable items报废-备件 Scrap spare parts报废-未列入物料清单辅料 Scrap aux.material not in BOM办公用品 Office supplies产成品领用(非销售) Consumption finished goods(cost element)差旅费 travel expenses交通费 traffic and commuting expenses domestic业务招待费 business entertainment出国差旅费 travel expenses for abroad trip会议费 cost external entertainment试验检验费 Testing expense其他外部服务费用 Other external service咨询费 consulting fee佣金 commision包装费 packaging expenses展览费 exhibition expenses广告费 advertisement expenses产品质保三包费用-一般费用 warranty general产品质保三包费用-预提费用 provision for warranty其他费用 other expenses企业宣传费 corporate publicity expenses厂区维护费 building maintenance车船使用税 vehicle tax税费(印花税) fees and tax(stamp duty)河道管理费 fees for riverway坏帐准备 provisions-bad debt存货跌价准备 provisions-decline in value of inventory存货盘亏 Loss-inventory differences存货盘盈 Gain-inventory differences招聘费 recruiting cost解聘费 termination expense邮递费 postage expense通讯费 telecommunication expenses汇兑损失 Loss from exchange rate difference汇兑收益 Gain from exchange rate difference银行手续费 bank commission银行利息支出 Interest payments for long term loans银行利息收入-其他 Interest income from other funds银行利息收入-短期 Interest Income short term funds营业外支出-固定资产处置(IFRS) Loss-disposal/sale of fixed asset(IFRS) 营业外支出-固定资产处置(本地) Loss-disposal/sale of fixed asset(local) 营业外支出-固定资产报废盘亏损失(IFRS) Loss resulting from scraped asset(IFRS)营业外支出-固定资产报废盘亏损失(本地) Loss resulting from scraped asset(local)营业外支出-罚款支出 penalty expenses营业外支出-捐赠支出 Charitable Contributions营业外支出-固定资产减值准备 provision-impairment loss on fixed asset 非常损失 Extraordinary expenses主营业务收入 sales revenue其他业务收入-贸易商品销售 Trading goods sales其他业务收入-模具收入 revenue-reimburse tooling cost其他业务收入- 技术开发收入 revenue-reimburse development cost其他业务收入-包装收入 packaging revenue其他业务收入-运输收入 transport revenue其他业务收入-废品出售 scrap revenue其他业务收入-其他 other revenue其他业务收入-租赁收入 rental revenue营业外收入-固定资产处置(IFRS) Gain-fixed assets disposal/sale(IFRS) 营业外收入-固定资产处置(本地) Gain-fixed assets disposal/sale(local)营业外收入-固定资产盘盈及升值(IFRS) Revenue from Write-up (IFRS) 营业外收入-固定资产盘盈及升值(本地) Revenue from Write-up (local) 营业外收入-资产出售 Revenue from Asset Sale资产出售收入结转 Revenue clearing account Asset Sale营业外收入-其他 Other non-operating income主营业务成本-产品成本 Cost of goods sold(no cost element)主营业务成本-成本差异 variance settlement(no cost element)其他业务支出-贸易商品 tranding goods consumption其他业务支出-营业税 business tax产成品报废 Scrapping finished goods贸易商品报废 Trading goods scrap未实现汇兑损失 loss-unrealized exchange rate differences未实现汇兑收益 Gain from unrealized exchange rate differences所得税 income tax其他业务支出 Cost for other business。

外企会计科目英语

外企会计科目英语accountant genaral 会计主任account balancde 结平的account bill 帐单account books 帐account classification 分类account current 往来帐account form of balance sheet 式资产负债表account form of profit and loss statement 式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ，typically one year（通常是一年）资产负债表：balance sheet 可以不大写b利润表： income statements （or statements of income）利润分配表：retained earnings现金流量表：cash flows1，部门的称谓市场部Marketing销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部 Human Resource行政部 Admin.财务部 Finance & Accounting产品供应 Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理 Assistant秘书 secretary前台接待小姐 Receptionist文员 clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理 GM，General Manager入场费admission 运费freight小费tip学费tuition价格，代价charge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总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior Manager 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 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumptionWORD版本.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帐目名词一、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 equivalents 外埠存款 Other city Cash in bank银行本票 Cashier''s 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库存资产 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 reservesWORD版本.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 payableWORD版本.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所有者权益类 OWNERS'' EQUITY资本 Capita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 WagesWORD版本.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 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 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 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 expenditureWORD版本.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 adjustmentWORD版本.。

会计科目中英文对照表

会计科目中英文对照表介绍在会计领域中，会计科目是记录和分类经济事项的基本单位。

会计科目一般包括科目编码、科目名称以及科目的英文对照。

科目编码是用于唯一标识每个科目，在不同的国家和地区可能有不同的编码规则。

科目名称用于描述科目的性质和范围。

而科目的英文对照则在国际贸易和跨国公司间的会计交流中发挥着重要的作用。

本文档将提供一个包含常见会计科目的中英文对照表，帮助读者在进行会计相关工作时更好地理解和运用会计科目。

会计科目中英文对照表科目编码中文科目名称英文科目名称1001 流动资产Current assets1002 非流动资产Non-current assets 2001 流动负债Current liabilities 2002 非流动负债Non-current liabilities3001 所有者权益Owner’s equity 4001 营业收入Operating revenue 5001 营业成本Operating expenses 6001 税前利润Profit before tax 7001 净利润Net profit8001 现金流量表Cash flow statement 9001 资产负债表Balance sheet 10001 利润表Income statement科目解析流动资产 (Current assets)流动资产指的是企业在经营过程中短期内能够转化为现金或者在一年内使用的资产。

常见的流动资产包括现金、应收账款、存货等。

流动资产的增减反映了企业的经营活动和财务状况。

非流动资产 (Non-current assets)非流动资产指的是企业在经营过程中长期内使用的资产，无法迅速转化为现金。

常见的非流动资产包括固定资产、无形资产、长期投资等。

非流动资产的增减体现了企业在长期内的投资决策和资本运作。

流动负债 (Current liabilities)流动负债指的是企业在经营过程中应于一年内偿还的债务。

会计科目中英文对照[样例5]

会计科目中英文对照[样例5]第一篇：会计科目中英文对照100101 人民币(￥)100102 美元（dollar）100103 港币（Hongkong dollar）100201 活期存款（currrent deposit）1002010110020102 银存－活期－农行10020103 银存－活期－中行10020104 银存－活期－兴业10020105 银存－活期－交通10020106 银存－活期－深发10020107 银存－活期－浦发100202 定期存款（fixed deposit）10020201 银存－定期－工行10020202 银存－定期－农行10020203 银存－定期－中行10020204 银存－定期－兴业10020205 银存－定期－交通10020206 银存－定期－深发10020207 银存－定期－浦发1009 其他货币资金 other cash 100901 外埠存款100902 银行汇票 bank draft100903 信用卡存款credit card deposit 100904 银行本票cashier's cheque 100905 信用证保证金100906 委托存款 consigned deposit1101 短期投资（short－term investment）110101 股票（stock）110102 债券（bond）110103 基金（funds）110104 其他（others）1102 短投跌价准备（short－term investment impairment provision）110201 股票（stock）110202 债券（bond）110203 基金（funds）110204 其他（others）1111 应收票据（Notes receivable）11101 银行承兑（bank acceptance）11102 商业承兑（trade acceptance）1121 应收股利（dividends receivable）1122 应收利息（interest receivable）1131 应收账款集团内部单位 inside group 2 集团外部 outside group 9 其他 others1133 其他应收款other receivables 集团内部单位other receivables－inside 2 集团外部 other receivables－outside 8 员工other receivables－employee 9 其他other receivables－others 1141 坏账准备 provision for bad debt 114101 应收帐款 account receivable 114102 其他应收款other receivables 2131 预付账款Advanced to suppliers 1 集团内部单位inside group 2 集团外部outside group 9 其他 others1161 应收补贴款 Subsidy receivable 1192 备用金1201 物资采购 materials purchasing 1205 在途物资 materials in transit 1211 原材料 raw materials121101（4）修理备用件Spare parts for repair and maintenance 121102（5）燃料 Fuel 1221 包装物 Containers 1231 低值易耗品 low value articles123101 办公用低耗品 low value articles for office 123102 工具类低耗品1232 材料成本差异 variance of material cost 1235 产品成本差异 variance of product cost 1241 自制半成品 semi-manufactured goods 1243 库存商品 Goods sold in stock1251 委托加工物资 goods in outside processing 1261 委托代销商品consigned finished goods 1271 受托代销商品good commissioned1281 存货跌价准备 Provision for Inventory impairment 01 原材料 raw materials 02 包装物 Containers03 低值易耗品 low value articles 04 库存商品 Goods sold in stock 05 自制半成品 Semi-finished goods06 委托加工 Stores in outside processing 07 委托代销 good commissioned 08 发出商品 Goods sold09 分期收款发出商品 Goods sold on installment 1291 分期收款发出商品 Goods sold on installment 1292 发出商品 Goods sold 1301 待摊费用Prepaid expense 01 低值易耗品low value articles 02 预付保险 prepaid insurance 03 预付租金 prepaid rent 1401 长期股权投资 Long-term equity investments 01 股票投资 stock investment 01 投资成本 cost of investment 02 损益调整adjustment for income03 股权投资差额variance of investment 04 股权投资准备provision for investment 02 其他股权投资 others01 投资成本 cost of investment 02 损益调整adjustment for income03 股权投资差额variance of investment 04 股权投资准备provision for investment1402 长期债权投资 Long-term debt investments 01 债券投资bond investment 01 面值 book value02 溢价 in excess of par 03 折价 discout 04 利息 interest02 其他债券投资 other bond investent 01 面值 book value02 溢价 in excess of par 03 折价 discout 04 利息 interest1421 长期投资减值准备Provision for long term investmentimpairment 01 长期股权投资 Long-term equity investments 01 股票投资 stock investment02 其他股权投资other equity investments 02 长期债权投资Long-term debt investments 01 债券投资 bond investment02 其他债券投资other bond investent 1431 委托贷款consigned loan 1501 固定资产fixed asset 01 房屋及建筑物Buildings 02 存储设施 storage03 运输设备 Transportion vehicles04 机器设备Machinery and equipment 05 办公设备office equipment06 电子设备 Electronics equipment 07 仪器/仪表1502 累计折旧accumulated depreciation 01 房屋及建筑物Buildings02 存储设备storage equipment 03 运输设备Transportion vehicles04 机器设备Machinery and equipment 05 办公设备office equipment06 电子设备 Electronics equipment 07 仪器/仪表1505 固定资产减值准备 provision for fixed asset impairment 1601 工程物资Coostruction supplies 01 专用材料special materials 02 专用设备 specialequipment03 为生产准备的工具及器具facility prepared for production 1603 在建工程construction work in process 01 建筑工程Expenditure on construction work 02 安装工程Expenditure on installations work 03 在安装设备Payment to contractor in advance1605 在建工程减值准备Provision forconstruction work in process impairment 01 建筑工程Expenditure on construction work 02 安装工程 Expenditure on installations work 03 在安装设备 Payment to contractor in advance1701 固定资产清理clearance of fixed asset（Fixed assets pending disposal）1801 无形资产 intangible asset01 土地使用权 Land occupancy right 02 sap系统 sap system03 计算机软件 computer software1805 无形资产减值准备 allowance for intangibel assets 01 土地使用权 usefruct for land 02 sap系统 sap system03 计算机软件 computer software 99 其他 oterhs1815 未确认融资费用 Uncertained finance expense 1901 长期待摊费用 Long-term prepaid assets 1911 待处理财产损溢01 待处理流动资产损溢02 待处理固定资产损溢2101 短期借款 short term load 01 抵押借款 loan in maotagae 02 担保借款 loan in assurance 03 信用借款 loan in credt2105 应付短期债券 short term bond 01 面值 book value 02 利息 intrest1218 内部应付款internal accouts receivable 2111 应付票据n0te payable211101 银行承兑bank acceptance 211102 商业承兑trade acceptance 2120 专项应付帐款 special account payable 2121 应付账款 account payable 1 集团内部单位 inside 2 集团外部 outside2131 预收账款 Accounts advanced from customers 1 集团内部单位 inside 2 集团外部 outside 2141 代销商品款2151 应付工资 Accrued payroll 01 基本工资 basic salary 02 奖金 bonuse 03 补贴 allowance04 加班费 call-back pay 99 其他 others2153 应付福利费 Welfare benefits payable 01 提取部分02 福利人员及医药费03 职工困难其他2155 应付利息interest apybale 2161 应付股利Dividends payable 2171 应交税金 Taxes payable217101 应交增值税 value added tax payable 21710101 进项税额 VAT on purchase 2171010101 税率17％2171010102 税率13％2171010103 税率7％2171010221710103 已交税金 VAT paid21710104 减免税款 VATreduced and exempted21710105 出口抵减内销产品应纳税额VAT payable on domestic sales offset against VAT on purchase for export sales 21710106 转出未交增值税Transfer out overpaid VAT 21710107 转出多交增值税 Transfer out unpaid VAT 21710108 出口退税VAT refund for exported goods 21710109 进项税额转出Transfer out unpaid VAT 21710110 销项税额 VAT on sales 01 非保税02 保税217102 未交增值税 unpayed value added tax 217103 应交营业税sale tax payable 217104 应交所得税income tax payable 217105 应交房产税 Urbanrealestatetax payable 217106 应交土地使用税217107 应交城建税217108 应交车船使用税 Vehiclandvesselusagelicencepaltetax payable 217109 应交个人所得税personale income tax payable 217110 应交印花税 Stamp tax payable217111 进口关税 Import customs duty payable 2176 其他应交款01 教育经费 education expense 02 提围费2181 其他应付款 other payables218101 工会经费 trad union expense 218102 代扣代缴01 代扣代缴公积金02 代扣代缴社保费03 代扣代缴个人所得税2191 预提费用Accrued expenses 01 修理费repairment expense 2201 待转资产价值2205 递延收益 deferred income2211 预计负债 Provisions for foreseeable liabilities 2301 长期借款 long term loan230101 抵押借款 loan in maotagae 23010101 本金 book value 23010102 利息 interest230102 信用借款loan in credt 23010201 本金book value 23010202 利息 interest230103 担保借款 loan in assurance 23010301 本金 book value 23010302 利息 interest 230104 其他 others2311 应付债券 bond payable2321 长期应付款 Payables due after one year 2331 专项应付款 Govermment grants payable 2341 递延税款 Deferred tax 2351 其他负债 oterh debt3101 股本(实收资本）Registered capital 01 中方投资 Chinese investment 01 小虎岛公司xiaohudao company 02 外方投资Foreign investment 01 泰山集团 TITAN Group3103 已归还投资xiaohudao company 01 中方投资Chinese investment 01 XX公司 Investments returned 02 外方投资 Foreign investment 01 XX集团 XX Group3111 资本公积 Capital surplus01 资本（或股本）溢价 capital in excess of par02 接受捐赠非现金资产准备 donated non－cash assent 03 接受现金捐赠 donated cash04 股权投资准备 provision for quity investment 05 拨款转入transfer in 99 其他资本公积 others3121 盈余公积 Surplus reserve01 法定盈余公积Statutory surplus reserve 02 任意盈余公积Discretionary surplus reserve03 员工奖励及福利基金Staff and workers'bonus and salfare04 储备基金 Reserve fund05 企业发展基金 Enterprise expansion fund3131 本年利润 current year profit（annual profit）3141 利润分配 distributed profit 01 未分配利润 Undistributed profit02 计提法定盈余公积 Statutory surplus reserve 03 计提任意盈余公积 Discretionary surplus reserve04 计提员工奖励及福利基金Staff and workers'bonus and salfare 05 计提储备基金 Reserve fund06 计提企业发展基金 Enterprise expansion fund07 利润归还投资Profits capitalised on return of investment 99 应付利润 profit payable第二篇：(新准则)中英文会计科目对照中英文会计科目对照表参考中国会计科目中英文对照代码名称代码名称代码名称代码名称英译资产 assets11~ 12 流动资产 current assets现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investmentsshort-term notes and bills 1123 短期投资-政府债券 short-term investmentsbeneficiary certificates 1125 短期投资-公司债 short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market应收票据 notes receivable 1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人 notes receivablerelated parties1149 备抵呆帐－应收帐款allowance for uncollec-tible accountsforeign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties 1188 其它应收款other1189 备抵呆帐other receivables121~122 存货 inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods 1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother 13 基金及长期投资 funds and long-term investments 131 基金 funds1311 偿债基金 redemption fund(or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment 141 土地land 1411 土地 land1418 土地-重估增值 landrevaluation increments 1429 累积折旧-土地改良物 accumulated depreciationbuildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery 1448 机(器)具-重估增值machinerymachinery 151 租赁资产leased assets 1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements 156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment 递耗资产 depletable assets 161 递耗资产 depletable assets 1611 天然资源natural resources 1618 天然资源-重估增值natural resources-revaluation increments 1619 累积折耗-天然资源accumulated depletionother 18 其它资产 other assets 181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs 1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance 1814 递延所得税资产 deferred income tax assets 1815 预付退休金 prepaid pension cost 1818 其它递延资产 other deferred assets 182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable 1842 长期应收帐款long-term accounts receivable 1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables-related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accountsincremental value from revaluation 1859 累积折旧-出租资产accumulated depreciationrestricted 1888 杂项资产-其它miscellaneous assetsowners 2115 短期借款-员工short-term borrowingsother 212 应付短期票券short-term notes and bills payable2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据-关系人 notes payablerelated parties 216 应付所得税 income taxes payable2161 应付所得税income tax payable 217 应付费用accrued expenses2171 应付薪工accrued payroll 2172 应付租金accrued rent payable 2173 应付利息 accrued interest payable 2174 应付营业税accrued VAT payable2175 应付税捐-其它 accrued taxes payable-other 2178 其它应付费用other accrued expenses payable 218~219 其它应付款other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款-外币forward exchange contract payablerelated parties 2191 应付股利 dividend payable 2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款-其它 other payablescurrent portion 2272 一年或一营业周期内到期长期借款long-term loans payablecurrent portion2278 其它一年或一营业周期内到期长期负债other long-term lia-bilitiesothers 23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount)on corporate bonds payable 232 长期借款 long-term loans payable 2321 长期银行借款 long-term loans payableowners 2325 长期借款-员工 long-term loans payablerelated parties 2328 长期借款-其它 long-term loans payablerelated parties2338 其它长期应付款项 other long-term payables 234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税estimated accrued land value incremental tax pay-able 235 应计退休金负债accrued pension liabilities2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilitiesother 3 业主权益 owners' equity资本 capital311 资本（或股本）capital3111 普通股股本 capitalpreferred stock 3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par-common stock 3212 特别股股票溢价paid-in capital in excess of par-preferred stock 323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备 capital surplus from assets revaluation 324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets 325 合并公积 capital surplus from business combination 3251 合并公积 capital surplus from business combination 326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积-库藏股票交易 additional paid-in capitalother 5 营业成本 operating costs 51 销货成本 cost of goods sold 511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases5121 进货 purchases5122 进货费用purchase expenses 5123 进货退出purchase returns5124 进货折让 charges on purchased merchandise 513 进料materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material 5133 进料退出material purchase returns 5134 进料折让material purchase allowances 514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor 5152 租金支出 rent expense, rent 5153 文具用品office supplies(expense)5154 旅费travelling expense, travel 5155 运费 shipping expenses, freight 5156 邮电费postage(expenses)5157 修缮费 repair(s)and maintenance(expense)5158 包装费packing expenses 5161 水电瓦斯费 utilities(expense)5162 保险费insurance(expense)5163 加工费manufacturing overheadother 6 营业费用operating expenses推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense 6152 租金支出 rent expense, rent6153 文具用品office supplies(expense)6154 旅费travelling expense, travel 6155 运费 shipping expenses, freight 6156 邮电费postage(expenses)6157 修缮费 repair(s)and maintenance(expense)6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities(expense)6162 保险费insurance(expense)6164 交际费entertainment(expense)6165 捐赠donation(expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts 6168 折旧depreciation expense6169 各项耗竭及摊提various amortization 6172 伙食费meal(expenses)6173 职工福利employee benefits/welfare 6175 佣金支出commission(expense)6176 训练费 training(expense)6188 其它推销费用 other selling expenses管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense 6252 租金支出 rent expense, rent 6253 文具用品 office supplies6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费 postage(expenses)6257 修缮费 repair(s)and maintenance(expense)6259 广告费advertisement expense, advertisement 6261 水电瓦斯费utilities(expense)6262 保险费insurance(expense)6264 交际费entertainment(expense)6265 捐赠donation(expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts 6268 折旧depreciation expense a 6269 各项耗竭及摊提 various amortization 6271 外销损失 loss on export sales 6272 伙食费 meal(expenses) 6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense 6275 佣金支出 commission(expense)6276 训练费 training(expense) 6278 劳务费 professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses 6351 薪资支出 payroll expense 6352 租金支出 rent expense, rent 6353 文具用品 office supplies6354 旅费travelling expense, travel 6355 运费shipping expenses, freight 6356 邮电费 postage(expenses)6357 修缮费 repair(s)and maintenance(expense)6361 水电瓦斯费utilities(expense)6362 保险费insurance(expense)6364 交际费 entertainment(expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提various amortization 6372 伙食费meal(expenses)6373 职工福利employee benefits/welfare 6376 训练费training(expense)6378 其它研究发展费用other research and development expenses 营业外收入及费用 non-operating revenue and expenses, other income(expense)71~74 营业外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入interest revenue/income 712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入 dividends income 7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain 7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments 715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets 748 其它营业外收入 other non-operating revenue7481 捐赠收入donation income 7482 租金收入rent revenue/income 7483 佣金收入 commission revenue/income 7484 出售下脚及废料收入 revenue from sale of scraps 7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory 7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue-other items 75~ 78 营业外费用 non-operating expenses 751 利息费用 interest expense7511 利息费用 interest expense 752 投资损失 investment loss 7521 权益法认列之投资损失investment loss recog-nized under equity method 7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market 753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments 755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets 788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages 7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses-other 8 所得税费用(或利益)income tax expense(or benefit) 所得税费用(或利益)income tax expense(or benefit)811 所得税费用(或利益)income tax expense(or benefit)8111 所得税费用（或利益）income tax expense(or benefit)9非经常营业损益 nonrecurring gain or loss停业部门损益 gain(loss)from discontinued operations911 停业部门损益-停业前营业损益income(loss)from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss)from operations of discontinued segment912 停业部门损益-处分损益gain(loss)from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss)from disposal of discontinued segment 92 非常损益 extraordinary gain or loss 921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles 9311 会计原则变动累积影响数cumulative effect of changes in accounting principles少数股权净利 minority interest income941 少数股权净利 minority interest income9411 少数股权净利 minority interest incom第三篇：会计科目,中英文对照一览表会计科目，中英文对照一览表一、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 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 deposits1101 短期投资 Short-term investments '110101 股票Short-term investmentscorporate bonds'110103 基金 Short-term investmentsother1102 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 Wrap page1231 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 processcash in other cities其他货币资金-银行本票 Other monetary assetsbank draft 其他货币资金-信用卡 Other monetary assetsL/C deposit其他货币资金-存出投资款Other monetary assetsShort termShort termShort termShort termstocks长期股权投资-其他股权投资Long term equity investmentbonds长期债券投资-其他债权投资Long term securities investmenttrade 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 debtsprinciple委托贷款-利息Consignment loanprovision固定资产-房屋建筑物Fixed assetsPlant and machinery固定资产-电子设备、器具及家具Fixed assetsAutomobiles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 materialspecific equipment工程物资-预付大型设备款Project materialtools 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 assetsindustrial property and know-how无形资产-商标权 Intangible assetsland use rights无形资产-商誉 Intangible assetsShort termShort termShort termLong term 应付债券-债券面值Bond payableExcess应付债券-债券折价Bond payableAccrued interest长期应付款Long term payable专项应付款 Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payableVAT应交税金-营业税T ax payableconsumable tax应交税金-其他Tax payableother transfer in利润分配-提取法定盈余公积Profit appropriationstatutory welfare reserve利润分配-提取储备基金Profit appropriationenterprise development fund利润分配-提取职工奖励及福利基金Profit appropriationreturn investment by profit利润分配-应付优先股股利Profit appropriationother surplus reserve利润分配-应付普通股股利 Profit appropriationordinary 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 surplusdonation reserve资本公积-接受现金捐赠 Capital surplusinvestment reserve资本公积-拨款转入 Capital surplusforeign currency translation 资本公积-其他 Capital surplusstatutory surplus reserve盈余公积-任意盈余公积金Surplus reservestatutory welfare reserve盈余公积-储备基金Surplus reserveenterprise 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 income其他业务收入Other operating income营业外收入Non-operating income补贴收入 Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税 Income tax第四篇：成本类会计科目中英文对照四、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第五篇：会计科目中英文2011年最新会计科目(中英文).英文中文 Cash on HandBank DepositDeposit in the Central BankDue from Placements with Banks and Other Financial InstitutionsOther Monetary CapitalDeposit Reservation for BalanceDeposit for RecognizanceLendings to Banks and Other Financial Institutions Transactional Monetary CapitalRedemptory Monetary Capital for SaleNotes ReceivableAccounts ReceivableAccounts PrepaymentDividend ReceivableAccrued Interest ReceivableReceivable Deposit from the InsuredSubrogation ReceivablesReinsurance Accounts ReceivableReceivable Deposit for Undue Duty of Reinsurance Receivable Deposit for Duty of ReinsuranceOther Accounts ReceivableBad Debit ReserveDeposit of Capital DiscountedLoansLoans Impairment ReserveVicariously Cashed SecuritiesCapital in Vicarious BusinessProcurement of MaterialsMaterials in TransitRaw MaterialsBalance of MaterialsCommodity StocksGoods in TransitDifference between Purchase and Sales of Commodities Materials for Consigned ProcessingWrappage and Easily Wornout Inexpensive ArticlesConsumptive Biological Assets资产类Revolving MaterialsExpensive MetalsCapital for Debt PaymentSalvage Value Of Insured PropertiesReserve For Stock DepreciationUnamortized ExpendituresCapital in Independent AccountsHeld-To-Maturity InvestmentReserve for Held-To-Maturity Investment Impairment Financial Assets Available for SaleLong-term Equity InvestmentReserve for Long-term Equity Investment Impairment Investment Real EstateLong-term Accounts ReceivableUnrealized Financing ProfitsDeposit for Capital RecognizanceFixed AssetsAccumulative DepreciationReserve for Fixed Assets ImpairmentConstruction in ProcessEngineer MaterialDisposal of Fixed AssetsFinancial Leasing AssetsUnguaranteed Residual ValueProductive Biological AssetsAccumulative Depreciation of Productive Biological Assets Biological Assets for CommonwealOil and Gas AssetsAccumulated DepletionIntangible AssetsAccumulated AmortizationReserve for Intangible Assets ImpairmentBusiness ReputationLong-term Deferred ExpensesDeferred Income T ax AssetsUnsettled Assets Profit and LossShort-term BorrowingsDeposit Received for RecognizanceBorrowings from Banks and Other Financial Institutions Borrowings from the Central BankDue to Placements with Banks and Other Financial Institutions Savings Absorption负债类Liabilities of Capital DiscountedTransactional Moneytary Liabilities Financial Assets Sold for Repurchase Notes PayableAccounts PayableAccounts Received in AdvancePayroll PayableTax PayableDividend PayableAccrued Interest PayableOther Accounts PayableDividend Payable for The InsuredDividend Payable for ReinsuranceReceivings from Vicariously Traded Securities Receivings from Vicariously Sold Securities Receivings from VicariouslyCashed Securities Liabilities from Vicarious Business Withholding ExpensesEstimated LiabilitiesDeferred ProfitsLong-term BorrowingsLong-term BondsDeposit for Undue Duty of Reinsurance Deposit for Duty of ReinsuranceDeposit of the InsuredLiabilities of Independent Accounts Long-term Accounts PayableUnsettled Financing ExpensesSpecial Accounts PayableDeferred Income T ax LiabilitiesLiquidation of Inter Bank BusinessForeign Exchange Buy and SaleDerivative ToolsArbitrage ToolsArbitraged ItemsPaid-in CapitalCapital SurplusEarned SurplusGeneric Risk ReserveFull-year ProfitAllocation of Profits共同类所有者权益类Treasury ShareProduction CostsManufacturing Expenditures。

英文会计科目名称表

英文会计科目名称表在国际贸易和跨国企业越来越普遍的背景下，英文会计科目名称表的准确性和规范化变得尤为重要。

本文将为您介绍一份包含常见英文会计科目名称的表格，并提供相应定义和解释，以便于财务人员在处理国际业务时能够准确理解和应用。

1. 资产类科目：- Cash (现金): The currency and coins held by a company or other financial institution.- Accounts Receivable (应收账款): The amounts owed to a company by its customers for goods or services.- Inventory (存货): The raw materials, work-in-progress goods, and finished goods held by a company.- Property, Plant, and Equipment (固定资产): Long-term assets such as buildings, machinery, and vehicles.- Investments (投资): The shares or bonds held by a company in other companies or entities.2. 负债类科目：- Accounts Payable (应付账款): The amounts owed by a company to its suppliers or creditors.- Loans Payable (应付贷款): The long-term loans or debts owed by a company to financial institutions.- Accrued Expenses (应计费用): The expenses that a company has incurred but has not yet paid.- Deferred Revenue (递延收益): The revenue that a company has received but has not yet earned.3. 所有者权益类科目：- Share Capital (股本): The total value of shares issued by a company to its shareholders.- Retained Earnings (留存收益): The accumulated profits or losses of a company since its inception.- Dividends (红利): The payments made by a company to its shareholders as a share of the profits.4. 收入类科目：- Sales Revenue (销售收入): The income generated from sales of goods or services.- Interest Income (利息收入): The income earned from interest on loans or investments.- Dividend Income (股息收入): The income earned from dividends received from investments.5. 费用类科目：- Salaries and Wages (工资薪金): The payments made to employees for their services.- Rent Expense (租金费用): The amount paid for the use of property or equipment.- Utilities Expense (水电费用): The cost of electricity, water, and other utilities used by a company.6. 成本类科目：- Cost of Goods Sold (销售成本): The direct costs incurred in producing or purchasing goods for sale.- Depreciation Expense (折旧费用): The allocation of the cost of an asset over its useful life.通过上述科目名称表格，我们可以看到不同类别的会计科目及其定义和解释。

外企科目中英文对照

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

中英文会计科目对照表(木偶整理)

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外资企业会计科目·中英文对照

外资企业会计英语通 外资企业财务英语通人手必备

会计科目中英文对照

外企会计科目英语

会计科目中英文对照汇编

国际会计科目中英文对照

外企科目中英文对照

国际会计科目对照表中英

外企科目中英文对照

外企会计科目英语

会计科目中英文对照表

会计科目中英文对照[样例5]

英文会计科目名称表

外企科目中英文对照

中英文会计科目对照

会计科目中英文对照表

中英文会计科目对照表(木偶整理)

外资企业会计英语通外资企业财务英语通人手必备