会计科目中英文对照表

编号
科目名称 中 文 大修理工程
英
文
General overhaul project
1605 1701 1801
在建工程减值准备 Construction-in-process depreciation reserves Liquidation of fixed assets 固定资产清理 无形资产 Intangible assets 专利权 非专利技术 商标权 著作权 土地使用权 商誉 无形资产减值准备 专利权减值准备 商标权减值准备 未确认融资费用 长期待摊费用 待处理财产损溢
英 文 Differences between purchasing and selling price Work in process - outsourced Trust to and sell the goods on a commission basis Commissioned and sell the goods on a commission basis Inventory falling price reserves Collect money and send out the goods by stages Deferred and prepaid expenses Long-term investment Long-term investment on stocks Investment on stocks Other investment on stocks Long-term investment on bonds Investment on bonds Other investment on bonds Long-term investments depreciation reserves Stock rights investment depreciation reserve Bcreditor's rights investment depreciation reserves Entrust loans Principal Interest Depreciation reserves Fixed assets Building＆Structure Machinery equipment Transportation facilities Instruments and implement Accumulated depreciation
企业会计制度会计科目中英文对照表 编号 科目名称 中 文 流动资产 货币资金 1001 1002 1009 100901 100902 100903 100904 100905 100906 1101 110101 110102 110103 110104 1102 1111 现金 银行存款 其他货币资金 外埠存款 银行本票 银行汇票 信用卡 信用证保证金 存出投资款 短期投资 股票 债券 基金 其他 短期投资跌价准备 应收票据 银行承兑汇票 商业承兑汇票 应收股利 应收利息 应收账款 其他应收款 坏账准备 预付账款 应收补贴款 库存资产 物资采购 原材料 包装物 低值易耗品 材料成本差异 自制半成品 库存商品
英
文 一、资产类 Assets
Current assets Cash and cash equivalents Cash Cash in bank Other cash and cash equivalents Other city Cash in bank Cashier's cheque Bank draft Credit card L/C Guarantee deposits Refundable deposits Short-term investments Short-term investments - stock Short-term investments - corporate bonds Short-term investments - corporate funds Short-term investments - other Short-term investments falling price reserves Note receivable Bank acceptance Trade acceptance Dividend receivable Interest receivable Account receivable Other notes receivable Bad debt reserves Advance money Cover deficit by state subsidies of receivable Inventories Supplies purchasing Raw materials Wrappage Low-value consumption goods Materials cost variance Semi-Finished goods Finished goods
2121 2131 2141 2151 2153 2161 2171 217101 21710101 21710102 21710103
编号 21710104 21710105 21710106 21710107 21710108 21710109 21710110 217102 217103 217104 217105 217106 217107 217108 217109 217110 217111 2176 2181 2191
1121 1122 1131 1133 1141 1151 1161
1201 1211 1221 1231 1232 1241 1243
编号 1244 1251 1261 1271 1281 1291 1301
科目名称 中 文 商品进销差价 委托加工物资 委托代销商品 受托代销商品 存货跌价准备 分期收款发出商品 待摊费用 长期投资 长期股权投资 股票投资 其他股权投资 长期债权投资 债券投资 其他债权投资 长期投资减值准备 股权投资减值准备 债权投资减值准备 委托贷款 本金 利息 减值准备 固定资产 房屋建筑物 机器设备 运输设备 工具器具
1401 140101 140102 1402 140201 140202 1421
1431 143101 143102 143103 1501
1502 1505
累计折旧
固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值 Building/structure depreciation reserves 准备 机器设备减值准备 Machinery equipment depreciation reserves
1805
1815 1901 1911 191101 191102
待处理流动资产损 Wait deal intangible assets loss or income 溢 待处理固定资产损 Wait deal fixed assets loss or income 溢 二、负债类 Liability 短期负债 Current liability 短期借款 应付票据 银行承兑汇票 商业承兑汇票 应付账款 预收账款 代销商品款 应付工资 应付福利费 应付股利 应交税金 应交增值税 进项税额 已交税金 转出未交增值税
英 文 Tax deduction Substituted money on VAT Tax reimbursement for export Changeover withnoldings on VAT Export deduct domestic sales goods tax Overpaid VAT changeover Unpaid VAT Business tax payable Consumption tax payable Resources tax payable Income tax payable Increment tax on land value payable Tax for maintaining and building cities payable Housing property tax payable Tenure tax payable Vehicle and vessel usage license plate tax(VVULPT) payable Personal income tax payable Other fund in conformity with paying Other payables Drawing expense in advance Other liabilities Pending changerover assets value Anticipation liabilities Long-term Liabilities Long-term loans
1601 160101 160102 160103 160104 1603
工程物资 专用材料 专用设备 预付大型设备款 为生产准备的工具 及器具 在建工程 安装工程 在安装设备 技术改造工程
Βιβλιοθήκη Baidu
Project goods and material Special-purpose material Special-purpose equipment Prepayments for equipment Preparative instruments and implement for fabricate Construction-in-process Erection works Erecting equipment-in-process Technical innovation project
2101 2111
Short-term borrowing Notes payable Bank acceptance Trade acceptance Account payable Deposit received Proxy sale goods revenue Accrued wages Accrued welfarism Dividends payable Tax payable value added tax payable Withholdings on VAT Paying tax Unpaid VAT changeover
科目名称 中 文 减免税款 销项税额 出口退税 进项税额转出 出口抵减内销产品 应纳税额 转出多交增值税 未交增值税 应交营业税 应交消费税 应交资源税 应交所得税 应交土地增值税 应交城市维护建设 税 应交房产税 应交土地使用税 应交车船使用税 应交个人所得税 其他应交款 其他应付款 预提费用 其他负债 待转资产价值 预计负债 长期负债 长期借款
Patents Non-Patents Trademarks, Trade names Copyrights Tenure Goodwill Intangible Assets depreciation reserves Patent rights depreciation reserves trademark rights depreciation reserves Unacknowledged financial charges Long-term deferred and prepaid expenses Wait deal assets loss or income
2201 2211
2301
2311 231101 231102 231103 231104 2321
一年内到期的长期 Long-term loans due within one year 借款 一年后到期的长期 Long-term loans due over one year 借款 应付债券 Bonds payable 债券面值 债券溢价 债券折价 应计利息 长期应付款 应付融资租赁款 一年内到期的长期 应付 一年后到期的长期 应付 专项应付款