会计专业英语中英文科目对照表

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会计科目中英文对照表

会计科目中英文对照表

会计科目中英文对照表新会计准则中英文会计科目对照表中英文会计科目对照表如下:会计科目中英对照表会计科目 accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application 一、资产类 1 1001库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 had debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable97 2401 预提费用 withholding expenses98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense 159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense 161 6801 所得税 income tax 162 6901 以前年度损益调整prior year profit and loss adjustment。

会计科目中英文对照

会计科目中英文对照

名称英译资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资-股票short-term investments-stock短期投资-短期票券short-term investments-short-term notesand bills短期投资-政府债券short-term investments-government bonds短期投资-受益凭证short-term investments-beneficiarycertificates短期投资-公司债short-term investments-corporate bonds 短期投资-其它short-term investments-other备抵短期投资跌价损失allowance for reduction of short-terminvestment to market应收票据notes receivable应收票据notes receivable应收票据贴现discounted notes receivable应收票据-关系人notes receivable-related parties其它应收票据other notes receivable备抵呆帐-应收票据allowance for uncollec-tible accounts-notesreceivable应收帐款accounts receivable应收帐款accounts receivable应收分期帐款installment accounts receivable应收帐款-关系人accounts receivable-related parties备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable其它应收款other Receivables应收出售远汇款forward exchange contract receivable应收远汇款-外币forward exchange contract receivable-foreign currencies买卖远汇折价discount on forward ex-change contract应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款-关系人other receivables-related parties其它应收款-其它other receivables-other备抵呆帐-其它应收款allowance for uncollec-tible accounts-otherreceivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory tomarket制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process-Outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory tomarket预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred Foreign Exchange losses业主往来(股东往来)owners'(stockholders') current account 同业往来current account with others其它流动资产-其它other current assets-other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion 意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash Surrender value of life insurance 其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over marketvalue of long-term investments固定资产property , plant, and equipment土地land土地land土地-重估增值land-revaluation increments土地改良物land improvements土地改良物land improvements土地改良物-重估增值land improvements-revaluation increments累积折旧-土地改良物accumulated depreciation-landimprovements房屋及建物buildings房屋及建物buildings房屋及建物-重估增值buildings-revaluation increments累积折旧-房屋及建物accumulated depreciation-buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具-重估增值machinery-revaluation increments累积折旧-机(器)具accumulated depreciation-machinery租赁资产leased assets租赁资产leased assets累积折旧-租赁资产accumulated depreciation-leased assets 租赁权益改良leasehold improvements租赁权益改良leasehold improvements累积折旧-租赁权益改良accumulated depreciation-leaseholdimprovements未完工程及预付购置设备款construction in progress and prepaymentsfor equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产-重估增值miscellaneous property, plant, andequipment-revaluation increments累积折旧-杂项固定资产accumulated depreciation-miscellaneousproperty, plant, and equipment递耗资产depletable assets递耗资产depletable assets天然资源natural resources重估增值-天然资源natural resources-revaluation increments 累积折耗-天然资源accumulated depletion-natural resources 无形资产intangible assets商标权trademarks商标权trademarks专利权patents专利权patents特许权franchise特许权franchise著作权copyright著作权copyright计算机软件Computer Software计算机软件computer software cost商誉goodwill商誉goodwill开办费organization costs开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets-other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables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 parties其它长期应收款项other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-long-term notes, accounts and overdue receivables出租资产assets leased to others出租资产assets leased to others出租资产-重估增值assets leased to others-incremental valuefrom revaluation累积折旧-出租资产accumulated depreciation-assets leased toothers存出保证金refundable deposit存出保证金refundable deposits杂项资产miscellaneous assets受限制存款certificate of deposit-restricted杂项资产-其它miscellaneous assets-other负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款-业主short-term borrowings-owners短期借款-员工short-term borrowings-employees短期借款-关系人short-term borrowings-related parties短期借款-其它short-term borrowings-other应付短期票券short-term notes and bills payable应付商业本票commercial paper payable银行承兑汇票bank acceptance其它应付短期票券other short-term notes and bills payable 应付短期票券折价discount on short-term notes and billspayable应付票据notes payable应付票据notes payable应付票据-关系人notes payable-related parties其它应付票据other notes payable应付帐款accounts pay able应付帐款accounts payable应付帐款-关系人accounts payable-related parties应付所得税income taxes payable应付所得税income tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐-其它accrued taxes payable-other其它应付费用other accrued expenses payable其它应付款other payables应付购入远汇款forward exchange contract payable应付远汇款-外币forward exchange contract payable-foreigncurrencies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased 应付设备款Payables on equipment其它应付款-关系人other payables-related parties应付股利dividend payable应付红利bonus payable应付董监事酬劳compensation payable to directors andsupervisors其它应付款-其它other payables-other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周期内到期长期负债long-term liabilities-current portion一年或一营业周期内到期公司债corporate bonds payable-current portion一年或一营业周期内到期长期借款long-term loans payable-current portion一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties-current portion其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion 其它流动负债other current liabilities销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain业主(股东)往来owners' current account同业往来current account with others其它流动负债-其它other current liabilities-others长期负债long-term liabilities应付公司债corporate bonds payable应付公司债corporate bonds payable应付公司债溢价(折价)premium(discount) on corporate bondspayable长期借款long-term loans payable长期银行借款long-term loans payable-bank长期借款-业主long-term loans payable-owners长期借款-员工long-term loans payable-employees长期借款-关系人long-term loans payable-related parties 长期借款-其它long-term loans payable-other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able长期应付租赁负债long-term capital lease liabilities长期应付票据及款项-关系人Long-term notes and accounts payable-related parties其它长期应付款项other long-term payables估计应付土地增值税accrued liabilities for land value incrementtax估计应付土地增值税estimated accrued land value incrementaltax pay-able应计退休金负债accrued pension liabilities应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债-其它other long-term liabilities-other其它负债other liabilities递延负债deferred liabilities递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债-其它miscellaneous liabilities-other业主权益owners' equity资本capital资本(或股本)capital普通股股本capital-Common stock特别股股本capital-preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par普通股股票溢价paid-in capital in excess of par-commonstock特别股股票溢价paid-in capital in excess of par-preferredstock资产重估增值准备capital surplus from assets revaluation资产重估增值准备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal ofassets处分资产溢价公积capital surplus from gain on disposal ofassets合并公积capital surplus from business combination 合并公积capital surplus from business combination 受赠公积donated surplus受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investeeunder equity method资本公积-库藏股票交易additional paid-in capital-treasury stocktrans-actions保留盈余(或累积亏损)retained earnings (accumulated deficit)法定盈余公积legal reserve法定盈余公积legal reserve特别盈余公积special reserve意外损失准备contingency reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redemption of liabilities 其它特别盈余公积other special reserve未分配盈余(或累积亏损)retained earnings-unappropriated (oraccumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments累积换算调整数cumulative translation adjustment累积换算调整数cumulative translation adjustments未认列为退休金成本之净损失net loss not recognized as pension cost 未认列为退休金成本之净损失net loss not recognized as pension costs 库藏股treasury stock库藏股treasury stock库藏股treasury stock少数股权minority interest少数股权minority interest少数股权minority interest营业收入operating revenue销货收入sales revenue销货收入sales revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货退回sales return销货折让sales allowances销货折让sales discounts and allowances劳务收入service revenue劳务收入service revenue劳务收入service revenue业务收入agency revenue业务收入agency revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入-其它other operating revenue其它营业收入-其它other operating revenue-other营业成本operating costs销货成本cost of goods sold销货成本cost of goods sold销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货purchases进货费用purchase expenses进货退出purchase returns进货折让charges on purchased merchandise进料materials purchased进料material purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowances直接人工direct labor直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense )包装费packing expenses水电瓦斯费Utilities (expense)保险费insurance (expense)加工费manufacturing overhead-outsourced 税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs劳务成本service costs业务成本gency costs业务成本agency costs业务成本agency costs其它营业成本other operating costs其它营业成本-其它other operating costs-other其它营业成本-其它other operating costs-other营业费用operating expenses推销费用selling expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement 水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare佣金支出commission (expense)训练费training (expense)其它推销费用other selling expenses管理及总务费用general & administrative expenses管理及总务费用general & administrative expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses,freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense a各项耗竭及摊提various amortization外销损失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究发展费用research and development expense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它管理及总务费用other general and administrative expenses 研究发展费用research and development expenses研究发展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)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)营业外收入non-operating revenue利息收入interest revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equitymethod股利收入dividends income短期投资市价回升利益gain on market price recovery of short-terminvestment兑换利益foreign exchange gain兑换利益foreign exchange gain处分投资收益gain on disposal of investments处分投资收益gain on disposal of investments处分资产溢价收入gain on disposal of assets处分资产溢价收入gain on disposal of assets其它营业外收入other non-operating revenue捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income出售下脚及废料收入revenue from sale of scraps存货盘盈gain on physical inventory存货跌价回升利益gain from price recovery of inventory坏帐转回利益gain on reversal of bad debts其它营业外收入-其它other non-operating revenue-other items 营业外费用non-operating expenses利息费用interest expense利息费用interest expense投资损失investment loss权益法认列之投资损失investment loss recog-nized under equitymethod短期投资未实现跌价损失unrealized loss on reduction of short-terminvestments to market兑换损失foreign exchange loss兑换损失foreign exchange loss处分投资损失loss on disposal of investments处分投资损失loss on disposal of investments处分资产损失loss on disposal of assets处分资产损失loss on disposal of assets其它营业外费用other non-operating expenses停工损失loss on work stoppages灾害损失casualty loss存货盘损loss on physical inventory存货跌价及呆滞损失loss for market price decline and obsoleteand slow-moving inventories其它营业外费用-其它other non-operating expenses-other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)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)非经常营业损益nonrecurring gain or loss停业部门损益gain(loss) from discontinued operations停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segments停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segment停业部门损益-处分损益gain(loss) from disposal of discontinuedsegments停业部门损益-处分损益gain(loss) from disposal of discontinuedsegment非常损益extraordinary gain or loss非常损益extraordinary gain or loss非常损益extraordinary gain or loss会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples少数股权净利minority interest income少数股权净利minority interest income少数股权净利minority interest incom。

会计科目表(中英文对照)

会计科目表(中英文对照)

1.现金Cash on hand2.银行存款Cash in Bank3.其他货币资金Other cash4.应收票据Notes receivable5.应收账款Accounts receivable6.其他应收款Other receivable7.坏账准备Provision for bad debts8.预付账款Payment in advance9.应收补贴款Subsidies receivable10.物资采购Goods in transit or goods received11.原材料Raw material12.保税原材料Bonded raw material13.非保税原材料Non-Bonded raw material14.原材料—国外进口Raw material-imported15.原材料—国内采购Raw material-purchased domestic16.包装物Wrappage17.保税包装物Bonded wrappage18.非保税包装物Non-bonded wrappage19.包装物—国外进口Wrappage-imported20.包装物—国内采购Wrappage-purchased domestically21.低值易耗品Low Value Goods & short Articles22.材料成本差异Price Variance23.自制半成品Semi-finished Goods24.来料加工Production with imported materials25.一般贸易General trade26.进料加工Production with purchased materials27.国内销售Domestic sales28.库存商品Finished Goods29.来料加工出口Production with imported material30.一般贸易出口General trade31.进料加工出口Production with purchased materia32.国内销售Domestic sales33.委托加工物资Raw material to subcontractors34.存货跌价准备Inventory reserve35.分期收款发出商品Goods delivered on installment36.待摊费用Prepaid Expense37.固定资产Fixed Assets38.办公设备Official Equipment39.生产设备Production Equipment40.交通设备Vehicle41. 累计折旧Accumulated Depreciation42. 办公设备Official Equipment43. 生产设备Procuction Equipment44. 固定资产减值准备Devalue preparation of fixed as45. 在建工程Construction in progress46. 在建工程减值准备Devalue preparation of construc47. 固定资产清理fixed assets liquidation48. 无形资产Intangible asset49. 无形资产减值准备Devalue preparation of intangib50. 长期待摊费用Long-term prepaid expense51. 厂房装修款decoration fee52. 软件费software53. 待处理财产损溢Profits and losses of assets to54. 待处理流动资产损溢Profits and losses of current55. 待处理固定资产损溢Profits and losses of fixed as56. 递延投资损失Deferred loss on investments57. 其他递延支出Other Deferred Assets58. 转入Transfer in59. 摊销Amortization60. 开办费Organization Expense61. 开办费摊销Amortization62. 筹建期间汇兑损失Exchange loss during startup per63. 短期借款Short-term loans64. 长期借款Long-term loans65. 应付票据Notes payable66. 应付账款Accounts Payable67. 预收账款Advances from customers68. 应付工资Accrued Payroll69. 生产部Production Dep.70. 中方管理Domestic Administator70. 中方管理Domestic Administator71. 中方个调税Domestic Payroll Tax72. 外方个调税Overseas Payroll Tax73. 住房公积金(公司)Housing Fund(Co.)74. 住房公积金(个人)Housing Fund(individual)75. 养老金(公司)Pension(Co.)76. 养老金(个人)Pension(individual)77. 失业金(公司)Unemployment Insurance(Co.)78. 失业金(个人)Unemployment Insurance(individual79. 生育保险Birth Insurance80. 工伤保险Compo Insurance81. 医疗保险(公司)Medicare(Co.)82. 医疗保险(个人)Medicare(individual)83. 应付福利Accrued benefits84. 大额医疗保险Accrued medicare insurance85. 应付福利费Accrued benefits86. 应付股利Dividends payable87. 应交税金Taxes Payable88. 应交增值税VAT payable89. 已交税金VAT paid90. 进项税额Income tax91. 销项税额Sale tax92. 转出未交增值税VAT for transfer payable93. 出口退税Export rebates94. 进项税额转出Income tax transfer95. 出口抵减内销产品应纳税额Tax to be paid of export-de96. 转出多交增值税To transfer overpaid VAT97. 未交增值税Unpaid VAT98. 减免税款Tax Deduction99. 应缴个人所得税Payroll Tax100. 应交所得税Income tax to be paid101. 应交车船使用税Tax on Vehicle to be paid102. 应交营业税Sales tax to be paid103. 其他应交款Other accounts Payable104. 其他应交款—教育费附加Other accounts payable-addit 105. 其他应付款Other Payables106. 预提费用Accrued Expense107. 实收资本Paid-in Capital108. 已归还投资Investment returned109. 资本公积Capital surplus110. 接受捐赠非现金资产准备non-cash financial preperati 111. 盈余公积Surplus reserve112. 储备基金Reserve fund113. 法定盈余公积Legal surplus reserve114. 任意盈余公积Random surplus reserve115. 法定公益金Legal commonweal fund116. 企业发展基金Enterprise development fund117. 利润归还投资Profit capitalized on return of i118. 本年利润Current Year net Income119. 利润分配Undistributed Profit120. 其他转入Deferred assets value from donation121. 提取法定盈余公积Legal surplus reserve122. 提取法定公益金Legal benefit reserve123. 提取储备基金Legal capital reserve124. 提取企业发展基金Enterprise expansion fund125. 提取职工奖励及福利基金Workers and staff welfare an 126. 利润归还投资Profits capital on returned of in127. 应付优先股股利Preference dividends payable128. 提取任意盈余公积Unspecified surplus reserve129. 应付普通股股利General dividends payable130. 转作资本(或股本)的普通股股利General dividends transf 131. 未分配利润Undistributed profits132. 生产成本Manufacture Cost133. 加工费Process fee134. 包装物Wrappage135. 制造费用Manufacture Expense136. 转出Transfer Out137. 工资Salary138. 福利Welfare139. 社保费用(公司)Social Insurance(Co.)140. 劳动保护Labour Protection1.2.3.4.5.6.7.8.9.10.11.12.13.14.不要在心情最糟糕的时候,用决绝的话语伤害爱你的人、至亲的家人,挚诚的朋友。

会计科目中英文对照表

会计科目中英文对照表

会计科目中英文对照表现金Cash in hand银行存款Cash in bank其他货币资金—外埠存款Other monetary assets - cash in other cities其他货币资金—银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金—信用卡Other monetary assets — credit cards其他货币资金-信用证保证金Other monetary assets — L/C deposit其他货币资金-存出投资款Other monetary assets — cash for investment 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 investemnt - 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 consumbles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 processiong 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 instalment 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委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan — interest委托贷款-减值准备Consignment loan — provision固定资产—房屋建筑物Fixed assets - Buildings固定资产—机器设备Fixed assets — Plant and machinery固定资产—电子设备、器具及家具Fixed assets — Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets — Automobiles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 material — specific materials工程物资—专用设备Project material - specific equipment工程物资-预付大型设备款Project material — prepaid for equipment工程物资—为生产准备的工具及器具Project material - tools 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 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Adanvances 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应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans — Short term — pledged短期借款-信用借款Bank loans - Short term — credit短期借款—担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券—债券面值Bond payable — Par value应付债券—债券溢价Bond payable — Excess应付债券-债券折价Bond payable — Discount应付债券-应计利息Bond payable — Accrued 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 payable - income tax应交税金—增值税Tax payable - VAT应交税金—营业税Tax payable — business tax应交税金-消费税Tax payable — consumable tax应交税金-其他Tax payable — others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation — other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配—提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配—提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配—应付优先股股利Profit appropriation — preference shares dividends利润分配—提取任意盈余公积Profit appropriation — other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配—转作股本的普通股股利Profit appropriation - ordinary 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 surplus - share premium资本公积—接受捐赠非现金资产准备Capital surplus - donation reserve资本公积—接受现金捐赠Capital surplus — cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积—其他Capital surplus - others盈余公积—法定盈余公积金Surplus reserve — statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve — other surplus reserve盈余公积—法定公益金Surplus reserve — statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积—企业发展基金Surplus reserve - enterprise development fund盈余公积—利润归还投资Surplus reserve — reture 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。

会计科目的中英文对照

会计科目的中英文对照

会计科目的中英文对照1. 资产类(Accounts on Assets)1.1 流动资产(Current Assets)•现金(Cash)•应收账款(Accounts Receivable) •存货(Inventories)•预付款项(Prepayments)1.2 非流动资产(Non-current Assets)•不动产、厂房及设备(Real Estate, Plants and Equipment)•无形资产(Intangible Assets)•长期投资(Long-term Investments)•长期应收账款(Long-term Receivables) 2. 负债类(Accounts on Liabilities)2.1 流动负债(Current Liabilities)•应付账款(Accounts Payable)•短期借款(Short-term Loans)•预收账款(Unearned Revenues)2.2 非流动负债(Non-current Liabilities)•长期借款(Long-term Loans)•长期应付账款(Long-term Payables) •递延收益(Deferred Revenue)3. 股东权益类(Accounts on Equity)3.1 股本(Share Capital)•普通股(Ordinary Shares)•优先股(Preferred Shares)3.2 资本公积(Capital Reserves)•资本公积金(Capital Surplus)3.3 盈余公积(Retned Earnings)•盈余公积金(Retned Surplus)4. 成本类(Accounts on Expenses)4.1 经营成本(Operating Costs)•原材料成本(Raw Materials Costs)•营销费用(Marketing Expenses)•人力资源成本(Human Resources Costs)4.2 财务成本(Financial Costs)•利息支出(Interest Expenses) •贷款费用(Loan Charges)•银行手续费(Bank Fees)5. 收益类(Accounts on Revenues) 5.1 营业收入(Operating Revenues)•销售收入(Sales Revenues)•租金收入(Rental Incomes)•委托代理收入(Agency Fees)5.2 其他收入(Other Incomes)•投资收益(Investment Incomes)•赞助收入(Sponsorship Revenues)•权益转让收益(Equity Transfer Gns)以上是会计科目的中英文对照表。

中英文会计科目

中英文会计科目

中英文会计科目以下是一些常见的中英文会计科目对照:中文英文1. 现金 Cash2. 银行存款 Deposit3. 应收账款 Accounts receivable4. 存货 Inventory5. 固定资产 Fixed assets6. 无形资产 Intangible assets7. 应付账款 Accounts payable8. 短期借款 Short-term loans9. 长期借款 Long-term loans10. 实收资本 Paid-in capital11. 资本公积 Capital surplus12. 盈余公积 Surplus reserve13. 本年利润 Profit for the year14. 利润分配 Profit distribution15. 管理费用 Administrative expenses16. 财务费用 Financial expenses17. 销售费用 Sales expenses18. 主营业务收入 Main business income19. 其他业务收入 Other business income20. 营业外收入 Non-operating income21. 营业税金及附加 Business tax and surcharges22. 所得税费用 Income tax expense23. 其他业务支出 Other business expenses24. 营业外支出 Non-operating expenses25. 本年应交所得税 Annual income tax payable26. 利润总额 Total profit27. 净利润 Net profit28. 其他综合收益 Other comprehensive income29. 综合收益总额 Total comprehensive income30. 外币报表折算差额 Translation adjustments for foreign currency statements31. 基本每股收益 Basic earnings per share32. 稀释每股收益 Diluted earnings per share33. 扣除非经常性损益后的净利润 Net profit after deducting non-recurring losses and gains34. 加权平均净资产收益率 Weighted average return on net assets35. 扣除非经常性损益后的加权平均净资产收益率 Weighted average return on net assets after deducting non-recurring losses and gains 36. 经营活动产生的现金流量净额 Net cash flows from operating activities37. 投资活动产生的现金流量净额 Net cash flows from investing activities38. 筹资活动产生的现金流量净额 Net cash flows from financing activities39. 期末现金及现金等价物余额 Ending cash and cash equivalents balance40. 期初现金及现金等价物余额 Beginning cash and cash equivalents balance41. 现金等价物定义 Definition of cash equivalents42. 所有者权益变动表 Statement of changes in owner's equity43. 公允价值变动损益 Fair value change gain or loss44. 投资收益 Investment income45. 公允价值变动损益减值 Loss on fair value change impairment46. 其他综合收益税后净额 After-tax net comprehensive income from other comprehensive income。

会计专业英语中英文科目对照表

会计专业英语中英文科目对照表

会计专业英语中英文科目对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank其他货币资金Other cash and cash equivalent外埠存款Other city Cash in bank 银行本票Cashiers cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments -corporate bonds基金Short-term investments -corporate funds其他Short-term investments - other短期投资跌价准备Short-terminvestments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable存货Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance 自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditors rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities 工具器具Instruments and implement 累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material 专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erectingequipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project 在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capital实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入operating income主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。

中英文会计科目对照

中英文会计科目对照

一、资产类1 1001 库存现金Cash on Hand2 1002 银行存款Bank Deposit3 1003 存放中央银行款项银行专用Deposit in the Central Bank4 1011 存放同业银行专用Due from Placements with Banks and Other Financial Institutions5 1015 其他货币资金Other Monetary Capital6 1021 结算备付金证券专用Deposit Reservation for Balance7 1031 存出保证金金融共用Deposit for Recognizance8 1051 拆出资金金融共用Lendings to Banks and Other Financial Institutions9 1101 交易性金融资产Transactional Monetary Capital10 1111 买入返售金融资产金融共用Redemptory Monetary Capital for Sale11 1121 应收票据Notes Receivable12 1122 应收账款Accounts Receivable13 1123 预付账款Accounts Prepayment14 1131 应收股利Dividend Receivable15 1132 应收利息Accrued Interest Receivable16 1211 应收保户储金保险专用Receivable Deposit from the Insured17 1221 应收代位追偿款保险专用Subrogation Receivables18 1222 应收分保账款保险专用Reinsurance Accounts Receivable19 1223 应收分保未到期责任准备金保险专用Receivable Deposit for Undue Duty of Reinsurance20 1224 应收分保保险责任准备金保险专用Receivable Deposit for Duty of Reinsurance21 1231 其他应收款Other Accounts Receivable22 1241 坏账准备Bad Debit Reserve23 1251 贴现资产银行专用Deposit of Capital Discounted24 1301 贷款银行和保险共用Loans25 1302 贷款损失准备银行和保险共用Loans Impairment Reserve26 1311 代理兑付证券银行和证券共用Vicariously Cashed Securities27 1321 代理业务资产Capital in Vicarious Business28 1401 材料采购Procurement of Materials29 1402 在途物资Materials in Transit30 1403 原材料Raw Materials31 1404 材料成本差异Balance of Materials32 1406 库存商品Commodity Stocks33 1407 发出商品Goods in Transit34 1410 商品进销差价Difference between Purchase and Sales of Commodities35 1411 委托加工物资Materials for Consigned Processing36 1412 包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles37 1421 消耗性生物资产农业专用Consumptive Biological Assets38 1431 周转材料建造承包商专用Revolving Materials39 1441 贵金属银行专用Expensive Metals40 1442 抵债资产金融共用Capital for Debt Payment41 1451 损余物资保险专用Salvage Value Of Insured Properties42 1461 存货跌价准备Reserve For Stock Depreciation43 1501 待摊费用Unamortized Expenditures44 1511 独立账户资产保险专用Capital in Independent Accounts45 1521 持有至到期投资Held-To-Maturity Investment46 1522 持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment47 1523 可供出售金融资产Financial Assets Available for Sale48 1524 长期股权投资Long-term Equity Investment49 1525 长期股权投资减值准备Reserve for Long-term Equity Investment Impairment50 1526 投资性房地产Investment Real Estate51 1531 长期应收款Long-term Accounts Receivable52 1541 未实现融资收益Unrealized Financing Profits53 1551 存出资本保证金保险专用Deposit for Capital Recognizance54 1601 固定资产Fixed Assets55 1602 累计折旧Accumulative Depreciation56 1603 固定资产减值准备Reserve for Fixed Assets Impairment57 1604 在建工程Construction in Process58 1605 工程物资Engineer Material59 1606 固定资产清理Disposal of Fixed Assets60 1611 融资租赁资产租赁专用Financial Leasing Assets61 1612 未担保余值租赁专用Unguaranteed Residual Value62 1621 生产性生物资产农业专用Productive Biological Assets63 1622 生产性生物资产累计折旧农业专用Accumulative Depreciation of Productive Biological Assets64 1623 公益性生物资产农业专用Biological Assets for Commonweal65 1631 油气资产石油天然气开采专用Oil and Gas Assets66 1632 累计折耗石油天然气开采专用Accumulated Depletion67 1701 无形资产Intangible Assets68 1702 累计摊销Accumulated Amortization69 1703 无形资产减值准备Reserve for Intangible Assets Impairment70 1711 商誉Business Reputation71 1801 长期待摊费用Long-term Deferred Expenses72 1811 递延所得税资产Deferred Income Tax Assets73 1901 待处理财产损溢Unsettled Assets Profit and Loss二、负债类74 2001 短期借款Short-term Borrowings75 2002 存入保证金金融共用Deposit Received for Recognizance76 2003 拆入资金金融共用Borrowings from Banks and Other Financial Institutions77 2004 向中央银行借款银行专用Borrowings from the Central Bank78 2011 同业存放银行专用Due to Placements with Banks and Other Financial Institutions79 2012 吸收存款银行专用Savings Absorption80 2021 贴现负债银行专用Liabilities of Capital Discounted81 2101 交易性金融负债Transactional Moneytary Liabilities82 2111 卖出回购金融资产款金融共用Financial Assets Sold for Repurchase83 2201 应付票据Notes Payable84 2202 应付账款Accounts Payable85 2205 预收账款Accounts Received in Advance86 2211 应付职工薪酬Payroll Payable87 2221 应交税费Tax Payable88 2231 应付股利Dividend Payable89 2232 应付利息Accrued Interest Payable90 2241 其他应付款Other Accounts Payable91 2251 应付保户红利保险专用Dividend Payable for The Insured92 2261 应付分保账款保险专用Dividend Payable for Reinsurance93 2311 代理买卖证券款证券专用Receivings from Vicariously Traded Securities94 2312 代理承销证券款证券和银行共用Receivings from Vicariously Sold Securities95 2313 代理兑付证券款证券和银行共用Receivings from Vicariously Cashed Securities96 2314 代理业务负债Liabilities from Vicarious Business97 2401 预提费用Withholding Expenses98 2411 预计负债Estimated Liabilities99 2501 递延收益Deferred Profits100 2601 长期借款Long-term Borrowings101 2602 长期债券Long-term Bonds102 2701 未到期责任准备金保险专用Deposit for Undue Duty of Reinsurance103 2702 保险责任准备金保险专用Deposit for Duty of Reinsurance104 2711 保户储金保险专用Deposit of the Insured105 2721 独立账户负债保险专用Liabilities of Independent Accounts106 2801 长期应付款Long-term Accounts Payable107 2802 未确认融资费用Unsettled Financing Expenses108 2811 专项应付款Special Accounts Payable109 2901 递延所得税负债Deferred Income Tax Liabilities三、共同类110 3001 清算资金往来银行专用Liquidation of Inter Bank Business111 3002 外汇买卖金融共用Foreign Exchange Buy and Sale112 3101 衍生工具Derivative Tools113 3201 套期工具Arbitrage Tools114 3202 被套期项目Arbitraged Items四、所有者权益类115 4001 实收资本Paid-in Capital116 4002 资本公积Capital Surplus117 4101 盈余公积Earned Surplus118 4102 一般风险准备金融共用Generic Risk Reserve119 4103 本年利润Full-year Profit120 4104 利润分配Allocation of Profits121 4201 库存股Treasury Share五、成本类122 5001 生产成本Production Costs123 5101 制造费用Manufacturing Expenditures124 5201 劳务成本Service Costs125 5301 研发支出Research and Development Expenditures126 5401 工程施工建造承包商专用Engineering Constructon127 5402 工程结算建造承包商专用Engineering Settlement128 5403 机械作业建造承包商专用Mechanical Operations六、损益类129 6001 主营业务收入Prime Operating Revenue130 6011 利息收入金融共用Interest Income131 6021 手续费收入金融共用Commission Income132 6031 保费收入保险专用Premium Income133 6032 分保费收入保险专用Reinsurance Premium Income134 6041 租赁收入租赁专用Leasehold Income135 6051 其他业务收入Other Business Income136 6061 汇兑损益金融专用Exchange Gain or Loss137 6101 公允价值变动损益Profit and Loss from Fair Value Changes138 6111 投资收益Income on Investment139 6201 摊回保险责任准备金保险专用Amortized Deposit for Duty140 6202 摊回赔付支出保险专用Amortized Compensation Expenses141 6203 摊回分保费用保险专用Amortized Reinsurance Expenditures142 6301 营业外收入Nonrevenue Receipt143 6401 主营业务成本Prime Operating Cost144 6402 其他业务成本Other Operating Cost145 6405 营业税金及附加Business Tax and Surcharges146 6411 利息支出金融共用Interest Expenses147 6421 手续费支出金融共用Commission Expenses148 6501 提取未到期责任准备金保险专用Appropriation of Deposit for Undue Duty 149 6502 提取保险责任准备金保险专用Appropriation of Deposit for Duty150 6511 赔付支出保险专用Compensation Expenses151 6521 保户红利支出保险专用Dividend Expenses for The Insured152 6531 退保金保险专用Loan Value153 6541 分出保费保险专用Reinsurance Premium154 6542 分保费用保险专用Reinsurance Expenses155 6601 销售费用Marketing Costs156 6602 管理费用Managing Costs157 6603 财务费用Financing Costs158 6604 勘探费用Prospecting Costs159 6701 资产减值损失Assets Devaluation160 6711 营业外支出Nonoperating Expenses161 6801 所得税Income Tax162 6901 以前年度损益调整Profit and Loss Adjustment of Former Years。

会计科目中英文对照表(含明细科目)

会计科目中英文对照表(含明细科目)

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 investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income'191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额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Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) '314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment1、报表如何选择期间比如看15天的报表2、界面排版3、字体设置4、打印凭证如何选择凭证纸。

中英文会计科目对照表(木偶整理)

中英文会计科目对照表(木偶整理)

other unpaid to governments
其他应交款
Other Payable
其他应付款
第3页(共75页)
Accured expense
预提费用
Other current liabilities Long-term loan Long-term payable Deferred tax liabilities Other Long-term liabilities Paid-in capital Capital reserves
股本溢价 接受捐赠资产准备 资产评估增值 特别储备 期权 可供出售金融资产 其他储备 储备基金 企业发展基金
extraction reserving fund extraction venture expansion fund appropiation of staff incentive and welfare fund dividends
其他流动负债 长期借款 长期应付款 递延所得税负债 其他长期负债 实收资本 资本公积
Surplus reserves
盈余公积
Current Year Profit Profit Distribution
本年利润 利润分配
第4页(共75页)
Retained earnings b/f Overhead
ERP implement overhaul formation expense annuity others
ERP实施费 大修理支出 开办费 年金 其他
bank acceptance trade acceptance estimate
银行承兑 商业承兑 暂估
basic OT anuual bonus other bonus subsidies

会计科目中英文对照表

会计科目中英文对照表

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 investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds '140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income '191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额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Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable '217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes 三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds '314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment '314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit 四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss 收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

会计专业词汇中英文对照表

会计专业词汇中英文对照表

accompanying document 附件account 账户、科目account payable 应付账款account title / accounting item 会计科目accounting document/ accounting voucument 会计凭证accounting element 会计要素accounting entity 会计主体accounting entries 会计分录accounting equation / accounting identity 会计恒等式accounting function 会计职能accounting postulate 会计假设accounting principle 会计原则accounting report /accounting statement 会计报表accounting standard 会计准则accounting time period concept 会计分期accounts receivable / receivables 应收账款accrual- basis accounting 权责发生制原则accumulated depreciation 累计折旧amortization expense /expense not allocated 待摊费用annual statement 年报Arthur Andersen Worldwide 安达信全球assets 资产balance 余额balance sheet 资产负债表begainning balance/ opening balance 期初余额capital 资本capital expenditure 资本性支出capital share 股本capital surplus 资本公积cash 现金cash in bank 银行存款cash journal 现金日记账cash on hand 现金cash system(basis)of accounting /cash-basis princi 收付实现制certified practicing accountant 注册会计师comparability principle 可比性原则compound journal entry 复合分录conservatism (保守) principle/the prudence (稳健) prin 谨慎性原则consistency principle 一贯性原则contingent assets 或有资产contingent liabilities 或有负债cost accounting 成本会计credit balance 贷方余额credit side 贷方current investment 短期投资debit balance 借方余额debit side 借方deferred assets 递延资产deferred liabilities 递延负债Deloitte Touche Tohmatsu 德勤depreciable life 折旧年限depreciation expense 折旧费用depreciation rate 折旧率descriptions 摘要double entry 复式记账double-entry book-keeping 复式簿记employee benefits payable 应付福利费ending balance 期末余额Ernst & Young International 安永国际estimateld scrap value 估计残值exchange gain 汇兑收益exchange loss 汇兑损失expenses/charges 费用factory overhead /manufacturing expense 制造费用financial accounting 财务会计financial expense 财务费用fiscal year/ accounting periods 会计年度fixed assets 固定资产floating assets / current assets 流动资产floating liabilities / current liability 流动负债general ledger 总分类账going-concern basis 持续经营goodwill 商誉historical cost 历史成本historical cost principle 历史成本原则:income statement /profit and loss statement 利润表损益表income tax 所得税intangible assets 无形资产international accounting 国际会计KPMG International 毕马威国际liabilities 负债liability dividend / dividend payable 应付股利long-term investment 长期投资long-term liabilities 长期负债management accounting 管理会计management expense 管理费用matching principle 配比原则materiality principle 重要性原则monthly statement 月报negative goodwill 负商誉net assets 净资产net cost 净成本net income 净收益net income apportionment 利润分配net proceeds 净收入net profit 净利润non-operating gain 营业外收入non-operating loss 营业外支出notes payable 应付票据notes receivable/ receivables 应收票据objectivity (reliability) principle 客观性原则obligee/ creditor 债权人Obligor/ invester 债务人operating expense 营业费用operating revenue 营业收入owner’s equity 所有者权益period expense 期间费用perpetual inventory system 永续盘存制personal property 动产physical inventory system 实地盘存制posting document 记账凭证prepayments / payment in advance 预付款项Price Water House Coopers 普华永道product cost / output cost 生产成本product / finished goods 产成品profit 利润profit after tax 税后利润profit before tax 税前利润purchase 购货purchase return and allowances 购货退回与折让quarterly statement 季报raw materials 原材料real estate 不动产relevance principle 相关性原则reserve for bad debts / bad debts expense /provisi 坏帐准备residual(salvage)value 折余价值(残值)retains earning 留存收益revenue expenditure 收益性支出revenues 收入sales allowances 销货折让sales discount 销货折扣sales invoice 销货发票sales on account 赊销sales return 销售退回sales revenue 销售收入selling cost 销售成本selling expense 销售费用simple ournal entry 简单分录source document 原始凭证stable-monetary concept 货币计量starting-load cost / organization costs 开办费statement of cash flow/ cash flow statement 现金流量表stock on hand / inventory 存货stub 存根subsidiary accounts 明细账户subsidiary ledger 明细分类账surplus reserve 盈余公积T-account/ transfer T字形账户tangible assets 有形资产taxes payable 应交税金the understandability principle 明晰性原则timeliness 及时性原则transaction 交易traveling expense 差旅费trial balance 试算平衡undistributed profits / undivided profits 未分配利润unearned revenue 预收款项unrelated business income 营业外收益useful life 使用年限value added tax 增值税voucher 付款凭证wages payable / salaries payable 应付工资work in process / goods in process 在产品。

常用会计科目中英文对照表

常用会计科目中英文对照表
39
1703
无形资产减值准备
Allowance for intangible assetsamortization
40
1711
商誉
Good will
41
1801
长期待摊费用
Long-term deferred expense
42
1811
递延所得税资产
Deferred income tax assets
5
1121
应收票据
Notesreceivable
6
1122
应收账款
Accounts receivable
7
1123
预付账款
Accountsprepaid
8
1131
应收股利
Dividendsreceivable
9
1132
应收利息
Interestreceivable
11
1231
其它应收款
Otherreceivables
(sale; purchase)
52
222102
---应交营业税
Business tax payable
53
222103
---应交消费税
Consumption tax payable
54
222104
---应交资源税
Resource tax payable
55
222105
---应交所得税
Income tax payable
应付账款
Accounts payable
48
2205
预收账款
Accounts received in advance
49

会计科目中英文对照表(含明细科目)

会计科目中英文对照表(含明细科目)

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 investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income'191101待处理流动资产损溢Wait deal intangible assets loss or income '191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额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Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve '311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries 奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare 会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance 油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing 运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

常用会计科目中英对照

常用会计科目中英对照

常用会计科目中英对照介绍会计科目是会计系统中的核心组成部分,用于记录和分类企业的财务信息。

在国际财务报告准则(IFRS)和中国会计准则(CAS)中,通常使用中英文对照的方式来表示会计科目。

这个文档将为您提供常用会计科目的中英对照表,以帮助您理解和运用会计科目。

资产类流动资产•现金 Cash•银行存款 Bank Deposit•应收账款 Account Receivable•存货 Inventory•预付款项 Prepayment•其他应收款 Other Receivable非流动资产•长期债券 Long-term Bond•固定资产 Fixed Asset•投资 Property Investment•无形资产 Intangible Asset•长期股权投资 Long-term Equity Investment •长期应收款 Long-term Receivable负债类流动负债•应付账款 Account Payable•短期借款 Short-term Loan•预提费用 Accrued Expense•应交税费 Taxes Payable•应付工资 Payroll Payable•其他应付款 Other Payable非流动负债•长期借款 Long-term Loan•应付债券 Bond Payable•递延收益 Deferred Revenue•长期应付款 Long-term Payable•递延所得税负债 Deferred Tax Liability•其他长期负债 Other Long-term Liability 所有者权益类股东权益•实收资本 Pd-in Capital•未分配利润 Undistributed Profit•资本公积 Capital Surplus•盈余公积 Retned Earnings•非流动性损益 Non-operating Income 收入类•销售收入 Sales Revenue•服务收入 Service Revenue•租金收入 Rental Revenue•其他收入 Other Revenue费用类•销售费用 Sales Expense•管理费用 Administrative Expense•财务费用 Financial Expense•研发费用 Research and Development Expense•人力资源费用 Human Resource Expense损益类•净利润 Net Profit•损失 Loss•费用 Expense•营业利润 Operating Profit•营业成本 Operating Cost以上是常用的会计科目中英对照表。

注册会计师考试《会计》会计科目中英文对照

注册会计师考试《会计》会计科目中英文对照

注册会计师考试《会计》会计科目中英文对照以下是注册会计师考试《会计》中英文对照的科目列表:现金:Cash in hand银行存款:Cash in bank其他货币资金-外埠存款:Other ary assets - cash in other cities其他货币资金-银行本票:Other ary assets - cashier's check 其他货币资金-银行汇票:Other ary assets - bank draft其他货币资金-信用卡:Other ary assets - credit cards其他货币资金-信用证保证金:Other ary assets - XXX其他货币资金-存出投资款:Other ary assets - cash for investment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:n 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:n for long-term investment应收票据:Notes receivable应收股利:Dividends receivable应收利息:Interest receivable应收账款:XXX debtors坏账准备-应收账款:n for doubtful debts - trade debtors预付账款:XXX以上是《会计》科目的中英文对照列表。

会计科目中英文对照

会计科目中英文对照

一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid (or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^)current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 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 insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments 3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 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 equipment1581 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 equipment - revaluation increments 1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment 16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 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 receivable1842 长期应收帐款long-term accounts receivable1843 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 partie 1848 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 accounts - long-term notes, account 185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 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 payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 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 payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 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 payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year 2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related p 2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 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 payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本(或股本)capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 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 stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 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 revaluation324 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 assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 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 method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损)retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损)retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 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 expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s)and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 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 accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 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 expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s)and maintenance (expense)6259 广告费advertisement expense, advertisement6261 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 accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 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 expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 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 amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 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/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 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 investments715 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 assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 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 items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 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 investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 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 inventories 7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益)income tax expense (or benefit)81 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 loss91 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 segments 9111 停业部门损益-停业前营业损益income(loss)from operations of discontinued segment 912 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 segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 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 principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income 9411 少数股权净利minority interest incomenvestmentsncrements and equipmentivables- related partiesg-term notes, accounts and overdue receivablesdue within one year or one operating cycle payables to related parties - current portionuity investments quity investments。

中英文会计科目对照

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。

会计英文(中英文对照)

会计英文(中英文对照)

一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash 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 investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stage s1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement f or fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程T echnical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权T enure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income'191101待处理流动资产损溢Wait deal intangible assets loss or income '191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金T ax payable'217101 应交增值税value added tax payable'21710101 进项税额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T ax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税T ax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税T ax for maintaining and building cities payab le'217108 应交房产税Housing property tax payable'217109 应交土地使用税T enure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVUL PT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund '314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change t o assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费T axes 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 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入Operating income5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加T ax and associate charge 营业税Sales tax消费税Consumption tax城市维护建设税T ax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费T echnology 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T enure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustmentconsistency一贯性substance over form实质重于形式materiality重要性 prudence谨慎性current asset流动资产non-current asset非流动资产round it up, round it down四舍五入contingent liability或有负债creditor债权人rendering of service提供劳务royalties 版税bonus share分红股redempte share 赎回股份debenture债券credit贷方 depreciation 折旧residual value 剩余价值accounting treatment 会计处理 accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值(资产-累计折旧-减值)rule of thumb 经验法 contribution margin 边际贡献deferred income 递延收入 finance lease 融资租赁cash equivalents 现金等价物 operating lease 经营租赁capital appreciation 资本增值 amortization 分摊incremental budget 增量预算 zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法。

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一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank其他货币资金Other cash and cash equivalent外埠存款Other city Cash in bank 银行本票Cashiers cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable存货Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资L ong-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditors rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capital实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入operating income主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。

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