中英会计科目术语词汇表

现金 银行存款 中国银行嘉定支行基本户 中国银行嘉定支行美元户 中国银行嘉定支行资本金户 中国银行嘉定支行外债户 中国银行南翔支行临时户 中国银行南翔支行美元户 中国建设银行马陆支行 中国建设银行卢湾支行 中国工商银行第一支行 短期投资 应收股利 应收利息 应收账款 坏账准备 其他应收款 预付账款 原材料 木材 榉木 桧木 榆木 松木 白橡 柞木 椴木 水曲柳 桦木 黑胡桃木 楸木 枫木 板材 保丽板 多层板 MDF 防火板 贴皮板 其他 木皮 皮革 牛皮 仿皮 海绵 海绵 再生绵
Transport costs Travel Rental fee The consultancy fee Consumables amortization Fixed assets on lease to improve public works projects Others Profit & Loss of Assets Pending Disposal Profit & Loss of Current Assets Pending Disposal Profit & Loss of Fixed Assets Pending Disposal Short-term Borrowings A/P Advance from customers Accrued Payroll Basic wages Overtime pay Housing Fund Accrued Benefit Accrued Dividend Accrued Tax VAT Paid VAT Payable Paid Tax Customs Drawback VAT Paid Transfer Out Accrued Business Tax Accrued Consumption Tax Accrued Resource Tax Accrued Income Tax Accrued Land Appreciation Tax Accrued Municipal Maintenance and Maintenance Tax Accrued Property Tax Accrued Land Tax Accrued Vehicle and Vessel Usage License Tax Accrued Personal Income Tax Other Payable Withheld Expenses Long-term Borrowings Long-term Payable Paid-in Capital(Capital Stock) Capital Reserve Capital(Capital Premium) Premium Donated Non-currency Reserve Equity Investment Reserve Foreign Currency Capital Conversion Difference Difference of related transaction Surplus Reserve
Painting Glass Cloth Supplementary material Sofa materials Other materials Metal materials Stainless steel Other metal materials Packaging materials Cartons Other packaging materials Hardware Tools Production Tools Mechanical and electrical tools Purchased semi-finished products Consumables Recorded forecast Cost of Manufacture Direct material Direct labor Manufacturing Overhead Consumable Supplies Semi-finished Product Goods on Hand Work in Process - Outsourced Inventory Depreciation Reserve Deferred Expenses Construction-in-process Long-term Equity Investment Long-term Bond Investment Long-term Deferred Expense Fixed Assets Electronic equipment Machinery and equipment Transport equipment Housing and Buildings Other equipment Accumulated Depreciation Fixed Asset Depreciation Reserve Liquidation of Fixed Asset Intangible Assets Intangible Asset Depreciation Reserve Long-term Deferred Expense Wage Welfare Office expenses
3121.01 3121.02 3121.03 3121.04 3121.05 3121.06 3131 3141.15 3141 3141.02 3141.03 3141.04 3141.05 3141.06 3141.07 5101 5101.01 5101.02 5101.03 5101.04 5401 5401.01 5401.02 5402 5502 5502.01 5502.02 5502.03 5502.04 5502.05 5502.06 5502.07 5502.08 5502.09 5502.1 5502.11 5502.12 5502.13 5502.14 5502.15 5502.16 5502.17 5503 5503.01 5503.02 5601 5601.01
代码
一级科目
英文
1001 1002 1002.01 1002.02 1002.03 1002.04 1002.05 1002.06 1002.07 1002.08 1002.09 1101 1121 1122 1131 1141 1133 1151 1211 1211.01 1211.01.01 1211.01.02 1211.01.03 1211.01.04 1211.01.05 1211.01.06 1211.01.07 1211.01.08 1211.01.09 1211.01.10 1211.01.11 1211.01.12 1211.02 1211.02.01 1211.02.02 1211.02.03 1211.02.04 1211.02.05 1211.02.06 1211.02.07 1211.03 1211.03.01 1211.03.02 1211.04 1211.04.01 1211.04.02
油漆 玻璃 布料 辅助材料 沙发材料 其他材料 五金材料 不锈钢材质 其他金属材质 包装材料 纸箱 其他包装材料 五金工具 生产工具 机电工具 外购半成品 消耗品 予估入账 生产成本 直接材料 直接人工 制造费用 低值易耗品 自制半成品 库存商品 委托加工物资 存货跌价准备 待摊费用 在建工程 长期股权投资 长期债权投资 长期待摊费用 固定资产 电子设备 机器设备 运输设备 房屋及建筑物 其他设备 累计折旧 固定资产减值准备 固定资产清理 无形资产 无形资产减值准备 长期待摊费用 工资 福利费 办公费
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运输费 差旅费 租赁费 顾问费 低值易耗品摊销 租入固定资产改良工程支出 其他 待处理财产损溢 待处理流动资产损溢 待处理固定资产损溢 短期借款 应付账款 预收账款 应付工资 基本工资 加班工资 住房基金 应付福利费 应付股利 应交税金 进项税额 销项税额 已交税金 出口退税 进项税额转出 应交营业税 应交消费税 应交资源税 应交所得税 应交土地增值税 应交城市维护建设税 应交房产税 应交土地使用税 应交车船使用税 应交个人所得税 其他应付款 预提费用 长期借款 长期应付款 实收资本(或股本) 资本公积 资本(或股本)溢价 接受捐赠非现金资产 股权投资准备 外币资本折算差额 关联交易差价 盈余公积
1901.04 1901.05 1901.06 1901.07 1901.08 1901.09 1901.11 1911 1911.01 1911.02 2101 2121 2131 2151 2151.01 2151.02 2151.03 2153 2161 2171 2171.01.01 2171.01.05 2171.01.02 2171.01.06 2171.01.07 2171.03 2171.04 2171.05 2171.06 2171.07 2171.08 2171.09 2171.10 2171.11 2171.12 2181 2191 2301 2321 3101 3111 3111.01 3111.02 3111.03 3111.05 3111.06 3121
Cash Cash In Bank Bank of China branch Jiading basic household Bank of China branch of U.S. households Jiading Bank of China branch Jiading capital households Bank of China branch Jiading household debt Bank of China branch Nanxiang temporary family Bank of China branch of U.S. households Nanxiang Ma Lu branch of China Construction Bank Luwan branch of China Construction Bank Industrial and Commercial Bank of China branch in the first Short-term Investment Dividend Receivable Interest Receivable A/R Allowance for Doubtful Account Other Receivable Prepayment Raw Material Timber Beech Cypress Elm Pine White oak Oak Basswood Ash Birch Black walnut Catalpa wood Maple Plate Styrofoam board MLB MDF Fire board Paper plates affixed Other Veneer Leather Leather Imitation leather Sponge Sponge Renewable cotton
1211.05 1211.06 1211.07 1211.08 1211.08.01 1211.08.02 1211.09 1211.09.01 1211.09.02 1211.1 1211.10.01 1211.10.02 1211.11 1211.11.01 1211.11.02 1211.12 1211.13 1211.14 4101 4101.01 4101.02 4105 1231 1241 1243 1251 1281 1301 1603 1401 1402 1901 1501 1501.01 1501.02 1501.03 1501.04 1501.05 1502 1505 1701 1801 1805 1901 1901.01 1901.02 1901.03