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中国会计科目的中英文对照

2006-05-08 16:36   我要纠错 | 打印 | 收藏 | | |

  中国会计科目的中英文对照

  一、资产类 Assets

  流动资产 Current assets

  货币资金 Cash and cash equivalents

  现金 Cash

  银行存款 Cash in bank

  其他货币资金 Other cash and cash equivalents

  外埠存款 Other city Cash in bank

  银行本票 Cashier's cheque

  银行汇票 Bank draft

  信用卡 Credit card

  信用证保证金 L/C Guarantee deposits

  存出投资款 Refundable deposits

  短期投资 Short-term investments

  股票 Short-term investments - stock

  债券 Short-term investments - corporate bonds

  基金 Short-term investments - corporate funds

  其他 Short-term investments - other

  短期投资跌价准备 Short-term investments falling price reserves

  应收款 Account receivable

  应收票据 Note receivable

  银行承兑汇票 Bank acceptance

  商业承兑汇票 Trade acceptance

  应收股利 Dividend receivable

  应收利息 Interest receivable

  应收账款 Account receivable

  其他应收款 Other notes receivable

  坏账准备 Bad debt reserves

  预付账款 Advance money

  应收补贴款 Cover deficit by state subsidies of receivable

  库存资产 Inventories

  物资采购 Supplies purchasing

  原材料 Raw materials

  包装物 Wrappage

  低值易耗品 Low-value consumption goods

  材料成本差异 Materials cost variance

  自制半成品 Semi-Finished goods

  库存商品 Finished goods

  商品进销差价 Differences between purchasing and selling price

  委托加工物资 Work in process - outsourced

  委托代销商品 Trust to and sell the goods on a commission basis

  受托代销商品 Commissioned and sell the goods on a commission basis

  存货跌价准备 Inventory falling price reserves

  分期收款发出商品 Collect money and send out the goods by stages

  待摊费用 Deferred and prepaid expenses

  长期投资 Long-term investment

  长期股权投资 Long-term investment on stocks

  股票投资 Investment on stocks

  其他股权投资 Other investment on stocks

  长期债权投资 Long-term investment on bonds

  债券投资 Investment on bonds

  其他债权投资 Other investment on bonds

  长期投资减值准备 Long-term investments depreciation reserves

  股权投资减值准备 Stock rights investment depreciation reserves

  债权投资减值准备 Bcreditor's rights investment depreciation reserves

  委托贷款 Entrust loans

  本金 Principal

  利息 Interest

  减值准备 Depreciation reserves

  固定资产 Fixed assets

  房屋 Building

  建筑物 Structure

  机器设备 Machinery equipment

  运输设备 Transportation facilities

  工具器具 Instruments and implement

  累计折旧 Accumulated depreciation

  固定资产减值准备 Fixed assets depreciation reserves

  房屋、建筑物减值准备 Building/structure depreciation reserves

  机器设备减值准备 Machinery equipment depreciation reserves

  工程物资 Project goods and material

  专用材料 Special-purpose material

  专用设备 Special-purpose equipment

  预付大型设备款 Prepayments for equipment

  为生产准备的工具及器具 Preparative instruments and implement for fabricate

  在建工程 Construction-in-process

  安装工程 Erection works

  在安装设备 Erecting equipment-in-process

  技术改造工程 Technical innovation project

  大修理工程 General overhaul project

  在建工程减值准备 Construction-in-process depreciation reserves

  固定资产清理 Liquidation of fixed assets

  无形资产 Intangible assets

  专利权 Patents

  非专利技术 Non-Patents

  商标权 Trademarks, Trade names

  著作权 Copyrights

  土地使用权 Tenure

  商誉 Goodwill

  无形资产减值准备 Intangible Assets depreciation reserves

  专利权减值准备 Patent rights depreciation reserves

  商标权减值准备 trademark rights depreciation reserves

  未确认融资费用 Unacknowledged financial charges

  待处理财产损溢 Wait deal assets loss or income

  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 Capita

  实收资本(或股本) Paid-up capital(or stock)

  实收资本 Paicl-up capital

  实收股本 Paid-up stock

  已归还投资 Investment Returned

  公积

  资本公积 Capital reserve

  资本(或股本)溢价 Cpital(or Stock) premium

  接受捐赠非现金资产准备 Receive non-cash donate reserve

  股权投资准备 Stock right investment reserves

  拨款转入 Allocate sums changeover in

  外币资本折算差额 Foreign currency capital

  其他资本公积 Other capital reserve

  盈余公积 Surplus reserves

  法定盈余公积 Legal surplus

  任意盈余公积 Free surplus reserves

  法定公益金 Legal public welfare fund

  储备基金 Reserve fund

  企业发展基金 Enterprise expension fund

  利润归还投资 Profits capitalizad on return of investment

  利润 Profits

  本年利润 Current year profits

  利润分配 Profit distribution

  其他转入 Other chengeover in

  提取法定盈余公积 Withdrawal legal surplus

  提取法定公益金 Withdrawal legal public welfare funds

  提取储备基金 Withdrawal reserve fund

  提取企业发展基金 Withdrawal reserve for business expansion

  提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund

  利润归还投资 Profits capitalizad on return of investment

  应付优先股股利 Preferred Stock dividends payable

  提取任意盈余公积 Withdrawal other common accumulation fund

  应付普通股股利 Common Stock dividends payable

  转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

  未分配利润 Undistributed profit

  四、成本类 Cost

  生产成本 Cost of manufacture

  基本生产成本 Base cost of manufacture

  辅助生产成本 Auxiliary cost of manufacture

  制造费用 Manufacturing overhead

  材料费 Materials

  管理人员工资 Executive Salaries

  奖金 Wages

  退职金 Retirement allowance

  补贴 Bonus

  外保劳务费 Outsourcing fee

  福利费 Employee benefits/welfare

  会议费 Coferemce

  加班餐费 Special duties

  市内交通费 Business traveling

  通讯费 Correspondence

  电话费 Correspondence

  水电取暖费 Water and Steam

  税费 Taxes and dues

  租赁费 Rent

  管理费 Maintenance

  车辆维护费 Vehicles maintenance

  油料费 Vehicles maintenance

  培训费 Education and training

  接待费 Entertainment

  图书、印刷费 Books and printing

  运费 Transpotation

  保险费 Insurance premium

  支付手续费 Commission

  杂费 Sundry charges

  折旧费 Depreciation expense

  机物料消耗 Article of consumption

  劳动保护费 Labor protection fees

  季节性停工损失 Loss on seasonality cessation

  劳务成本 Service costs

  五、损益类 Profit and loss

  收入 Income

  业务收入 OPERATING INCOME

  主营业务收入 Prime operating revenue

  产品销售收入 Sales revenue

  服务收入 Service revenue

  其他业务收入 Other operating revenue

  材料销售 Sales materials

  代购代售

  包装物出租 Wrappage lease

  出让资产使用权收入 Remise right of assets revenue

  返还所得税 Reimbursement of income tax

  其他收入 Other revenue

  投资收益 Investment income

  短期投资收益 Current investment income

  长期投资收益 Long-term investment income

  计提的委托贷款减值准备 Withdrawal of entrust loans reserves

  补贴收入 Subsidize revenue

  国家扶持补贴收入 Subsidize revenue from country

  其他补贴收入 Other subsidize revenue

  营业外收入 NON-OPERATING INCOME

  非货币性交易收益 Non-cash deal income

  现金溢余 Cash overage

  处置固定资产净收益 Net income on disposal of fixed assets

  出售无形资产收益 Income on sales of intangible assets

  固定资产盘盈 Fixed assets inventory profit

  罚款净收入 Net amercement income

  支出 Outlay

  业务支出 Revenue charges

  主营业务成本 Operating costs

  产品销售成本 Cost of goods sold

  服务成本 Cost of service

  主营业务税金及附加 Tax and associate charge

  营业税 Sales tax

  消费税 Consumption tax

  城市维护建设税 Tax for maintaining and building cities

  资源税 Resources tax

  土地增值税 Increment tax on land 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 Adminisstrative expenses

  职工工资 Staff Salaries

  修理费 Repair charge

  低值易耗摊销 Article of consumption

  办公费 Office allowance

  差旅费 Travelling expense

  工会经费 Labour union expenditure

  研究与开发费 Research and development expense

  福利费 Employee benefits/welfare

  职工教育经费 Personnel education

  待业保险费 Unemployment insurance

  劳动保险费 Labour insurance

  医疗保险费 Medical insurance

  会议费 Coferemce

  聘请中介机构费 Intermediary organs

  咨询费 Consult fees

  诉讼费 Legal cost

  业务招待费 Business entertainment

  技术转让费 Technology transfer fees

  矿产资源补偿费 Mineral resources compensation fees

  排污费 Pollution discharge fees

  房产税 Housing property tax

  车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

  土地使用税 Tenure tax

  印花税 Stamp tax

  财务费用 Finance charge

  利息支出 Interest exchange

  汇兑损失 Foreign exchange loss

  各项手续费 Charge for trouble

  各项专门借款费用 Special-borrowing cost

  营业外支出 Nonbusiness expenditure

  捐赠支出 Donation outlay

  减值准备金 Depreciation reserves

  非常损失 Extraordinary loss

  处理固定资产净损失 Net loss on disposal of fixed assets

  出售无形资产损失 Loss on sales of intangible assets

  固定资产盘亏 Fixed assets inventory loss

  债务重组损失 Loss on arrangement

  罚款支出 Amercement outlay

  所得税 Income tax

  以前年度损益调整 Prior year income adjustment

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