会计科目中英文对照表

Special-purpose material
Special-purpose equipment
Prepayments for equipment
Preparative instruments and implement for fabricate
Construction-in-process
Erection works
一年后到期的长期借款
Long-term loans due over one year
2311
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
Paying tax Unpaid VAT changeover
21710104 减免税款 21710105 销项税额 21710106 出口退税
Tax deduction Substituted money on VAT Tax reimbursement for export
21710107 进项税额转出 21710108 出口抵减内销产品应纳税额
231104 应计利息
Accrued interest
2321
长期应付款
Long-term account payable
2201
待转资产价值
Pending changerover assets value
2211
预计负债
Anticipation liabilities
长期负债
Long-term Liabilities
2301
长期借款
Long-term loans
一年内到期的长期借款
Long-term loans due within one year
Intangible assets
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 Wait deal intangible assets loss or income
217111 应交个人所得税
Personal income tax payable
2176
其他应交款
Other fund in conformity with paying
ayables
2191
预提费用
Drawing expense in advance
其他负债
Other liabilities
科目名称
英
文
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 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
1801
无形资产 专利权 非专利技术
1805
1815 1901 1911
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
191101 191102
2101 2111
2121 2131 2141 2151 2153
待处理流动资产损溢 待处理固定资产损溢 二、负债类 Liability 短期负债 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
1401 140101 140102
1402 140201 140202
1421
企业会计制度会计科目中英文对照表
中文 一、资产类 Assets 流动资产 货币资金 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 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
Accumulated depreciation
Fixed assets depreciation reserves
Building/structure depreciation reserves
Machinery equipment depreciation reserves
Project goods and material
科目名称
英
文
Entrust loans
Principal
Interest
Depreciation reserves
Fixed assets
Building＆Structure
Machinery equipment
Transportation facilities
Instruments and implement
Wait deal fixed assets loss or income
Current liability Short-term borrowing Notes payable Bank acceptance Trade acceptance Account payable Deposit received Proxy sale goods revenue Accrued wages Accrued welfarism
Erecting equipment-in-process
Technical innovation project
General overhaul project
Construction-in-process depreciation reserves
Liquidation of fixed assets
编号
中文
科目名称
英
文
2161
应付股利
Dividends payable
2171
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 21710103 转出未交增值税
Changeover withnoldings on VAT Export deduct domestic sales goods tax
21710109 转出多交增值税
Overpaid VAT changeover
21710110 未交增值税 217102 应交营业税
Unpaid VAT 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
编号 1431
143101 143102 143103 1501
1502 1505
1601 160101 160102 160103 160104
1603
1605 1701
中文 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 累计折旧 固定资产减值准备 房屋、建筑物减值准备 机器设备减值准备 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 大修理工程 在建工程减值准备 固定资产清理
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
编号
1001 1002 1009
100901 100902 100903 100904 100905 100906 1101 110101 110102 110103 110104 1102 1111
1121 1122 1131 1133 1141 1151 1161
1201 1211 1221 1231 1232 1241 1243 1244 1251 1261 1271 1281 1291 1301