中國會計科目的中英文對照一、資產類 Assets流動資產 Current assets貨幣資金 Cash and cash equivalents現金 Cash銀行存款 Cash in bank其他貨幣資金 Other cash and cash equivalents外埠存款 Other city Cash in bank銀行本票 Cashier's cheque銀行匯票 Bank draft信用卡 Credit card信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Short-term investments股票 Short-term investments - stock債券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投資跌價準備 Short-term investments falling price reserves應收款 Account receivable應收票據 Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應收股利 Dividend receivable應收利息 Interest receivable應收賬款 Account receivable其他應收款 Other notes receivable壞賬準備 Bad debt reserves預付賬款 Advance money應收補貼款 Cover deficit by state subsidies of receivable庫存資產 Inventories物資采購 Supplies purchasing原材料 Raw materials包裝物 Wrappage低值易耗品 Low-value consumption goods材料成本差異 Materials cost variance自制半成品 Semi-Finished goods庫存商品 Finished goods商品進銷差價 Differences between purchasing and selling price委托加工物資 Work in process - outsourced委托代銷商品 Trust to and sell the goods on a commission basis受托代銷商品 Commissioned and sell the goods on a commission basis存貨跌價準備 Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods by stages待攤費用 Deferred and prepaid expenses長期投資 Long-term investment長期股權投資 Long-term investment on stocks股票投資 Investment on stocks其他股權投資 Other investment on stocks長期債權投資 Long-term investment on bonds債券投資 Investment on bonds其他債權投資 Other investment on bonds長期投資減值準備 Long-term investments depreciation reserves股權投資減值準備 Stock rights investment depreciation reserves債權投資減值準備 Bcreditor's rights investment depreciation reserves委托貸款 Entrust loans本金 Principal利息 Interest減值準備 Depreciation reserves固定資產 Fixed assets房屋 Building建筑物 Structure機器設備 Machinery equipment運輸設備 Transportation facilities工具器具 Instruments and implement累計折舊 Accumulated depreciation固定資產減值準備 Fixed assets depreciation reserves房屋、建筑物減值準備 Building/structure depreciation reserves機器設備減值準備 Machinery equipment depreciation reserves工程物資 Project goods and material專用材料 Special-purpose material專用設備 Special-purpose equipment預付大型設備款 Prepayments for equipment為生產準備的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process安裝工程 Erection works在安裝設備 Erecting equipment-in-process技術改造工程 Technical innovation project大修理工程 General overhaul project在建工程減值準備 Construction-in-process depreciation reserves固定資產清理 Liquidation of fixed assets無形資產 Intangible assets專利權 Patents非專利技術 Non-Patents商標權 Trademarks, Trade names著作權 Copyrights土地使用權 Tenure商譽 Goodwill無形資產減值準備 Intangible Assets depreciation reserves專利權減值準備 Patent rights depreciation reserves商標權減值準備 trademark rights depreciation reserves未確認融資費用 Unacknowledged financial charges待處理財產損溢 Wait deal assets loss or income長期待攤費用 Long-term deferred and prepaid expenses待處理財產損溢 Wait deal assets loss or income待處理流動資產損溢 Wait deal intangible assets loss or income待處理固定資產損溢 Wait deal fixed assets loss or income二、負債類 Liability短期負債 Current liability短期借款 Short-term borrowing應付票據 Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應付賬款 Account payable預收賬款 Deposit received代銷商品款 Proxy sale goods revenue應付工資 Accrued wages應付福利費 Accrued welfarism應付股利 Dividends payable應交稅金 Tax payable應交增值稅 value added tax payable進項稅額 Withholdings on VAT已交稅金 Paying tax轉出未交增值稅 Unpaid VAT changeover減免稅款 Tax deduction銷項稅額 Substituted money on VAT出口退稅 Tax reimbursement for export進項稅額轉出 Changeover withnoldings on VAT出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax轉出多交增值稅 Overpaid VAT changeover未交增值稅 Unpaid VAT應交營業(yè)稅 Business tax payable應交消費稅 Consumption tax payable應交資源稅 Resources tax payable應交所得稅 Income tax payable應交土地增值稅 Increment tax on land value payable應交城市維護建設稅 Tax for maintaining and building cities payable應交房產稅 Housing property tax payable應交土地使用稅 Tenure tax payable應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable應交個人所得稅 Personal income tax payable其他應交款 Other fund in conformity with paying其他應付款 Other payables預提費用 Drawing expense in advance其他負債 Other liabilities待轉資產價值 Pending changerover assets value預計負債 Anticipation liabilities長期負債 Long-term Liabilities長期借款 Long-term loans一年內到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year應付債券 Bonds payable債券面值 Face value, Par value債券溢價 Premium on bonds債券折價 Discount on bonds應計利息 Accrued interest長期應付款 Long-term account payable應付融資租賃款 Accrued financial lease outlay一年內到期的長期應付 Long-term account payable due within one year一年后到期的長期應付 Long-term account payable over one year專項應付款 Special payable一年內到期的專項應付 Long-term special payable due within one year一年后到期的專項應付 Long-term special payable over one year遞延稅款 Deferral taxes三、所有者權益類 OWNERS' EQUITY資本 Capita實收資本(或股本) Paid-up capital(or stock)實收資本 Paicl-up capital實收股本 Paid-up stock已歸還投資 Investment Returned公積資本公積 Capital reserve資本(或股本)溢價 Cpital(or Stock) premium接受捐贈非現金資產準備 Receive non-cash donate reserve股權投資準備 Stock right investment reserves撥款轉入 Allocate sums changeover in外幣資本折算差額 Foreign currency capital其他資本公積 Other capital reserve盈余公積 Surplus reserves法定盈余公積 Legal surplus任意盈余公積 Free surplus reserves法定公益金 Legal public welfare fund儲備基金 Reserve fund企業(yè)發(fā)展基金 Enterprise expension fund利潤歸還投資 Profits capitalizad on return of investment利潤 Profits本年利潤 Current year profits利潤分配 Profit distribution其他轉入 Other chengeover in提取法定盈余公積 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取儲備基金 Withdrawal reserve fund提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund利潤歸還投資 Profits capitalizad on return of investment應付優(yōu)先股股利 Preferred Stock dividends payable提取任意盈余公積 Withdrawal other common accumulation fund應付普通股股利 Common Stock dividends payable轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利潤 Undistributed profit四、成本類 Cost生產成本 Cost of manufacture基本生產成本 Base cost of manufacture輔助生產成本 Auxiliary cost of manufacture制造費用 Manufacturing overhead材料費 Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務費 Outsourcing fee福利費 Employee benefits/welfare會議費 Coferemce加班餐費 Special duties市內交通費 Business traveling通訊費 Correspondence電話費 Correspondence水電取暖費 Water and Steam稅費 Taxes and dues租賃費 Rent管理費 Maintenance車輛維護費 Vehicles maintenance油料費 Vehicles maintenance培訓費 Education and training接待費 Entertainment圖書、印刷費 Books and printing運費 Transpotation保險費 Insurance premium支付手續(xù)費 Commission雜費 Sundry charges折舊費 Depreciation expense機物料消耗 Article of consumption勞動保護費 Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation勞務成本 Service costs五、損益類 Profit and loss收入 Income業(yè)務收入 OPERATING INCOME主營業(yè)務收入 Prime operating revenue產品銷售收入 Sales revenue服務收入 Service revenue其他業(yè)務收入 Other operating revenue材料銷售 Sales materials代購代售包裝物出租 Wrappage lease出讓資產使用權收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other revenue投資收益 Investment income短期投資收益 Current investment income長期投資收益 Long-term investment income計提的委托貸款減值準備 Withdrawal of entrust loans reserves補貼收入 Subsidize revenue國家扶持補貼收入 Subsidize revenue from country其他補貼收入 Other subsidize revenue營業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現金溢余 Cash overage處置固定資產凈收益 Net income on disposal of fixed assets出售無形資產收益 Income on sales of intangible assets固定資產盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務支出 Revenue charges主營業(yè)務成本 Operating costs產品銷售成本 Cost of goods sold服務成本 Cost of service主營業(yè)務稅金及附加 Tax and associate charge營業(yè)稅 Sales tax消費稅 Consumption tax城市維護建設稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value其他業(yè)務支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務成本 Other cost of service其他業(yè)務稅金及附加費 Other tax and associate charge費用 Expenses營業(yè)費用 Operating expenses代銷手續(xù)費 Consignment commission charge運雜費 Transpotation保險費 Insurance premium展覽費 Exhibition fees廣告費 Advertising fees管理費用 Adminisstrative expenses職工工資 Staff Salaries修理費 Repair charge低值易耗攤銷 Article of consumption辦公費 Office allowance差旅費 Travelling expense工會經費 Labour union expenditure研究與開發(fā)費 Research and development expense福利費 Employee benefits/welfare職工教育經費 Personnel education待業(yè)保險費 Unemployment insurance勞動保險費 Labour insurance醫(yī)療保險費 Medical insurance會議費 Coferemce聘請中介機構費 Intermediary organs咨詢費 Consult fees訴訟費 Legal cost業(yè)務招待費 Business entertainment技術轉讓費 Technology transfer fees礦產資源補償費 Mineral resources compensation fees排污費 Pollution discharge fees房產稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax財務費用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項手續(xù)費 Charge for trouble各項專門借款費用 Special-borrowing cost營業(yè)外支出 Nonbusiness expenditure捐贈支出 Donation outlay減值準備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產凈損失 Net loss on disposal of fixed assets出售無形資產損失 Loss on sales of intangible assets固定資產盤虧 Fixed assets inventory loss債務重組損失 Loss on arrangement罰款支出 Amercement outlay所得稅 Income tax以前年度損益調整 Prior year income adjustment本信息僅供您參考。