中國會計科目的中英文對照一、資產(chǎn)類 Assets流動資產(chǎn) Current assets貨幣資金 Cash and cash equivalents現(xiàn)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(zhǔn)備 Short-term investments falling price reserves應(yīng)收款 Account receivable應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account receivable其他應(yīng)收款 Other notes receivable壞賬準(zhǔn)備 Bad debt reserves預(yù)付賬款 Advance money應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) 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(jìn)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(zhǔn)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(fèi)用 Deferred and prepaid expenses長期投資 Long-term investment長期股權(quán)投資 Long-term investment on stocks股票投資 Investment on stocks其他股權(quán)投資 Other investment on stocks長期債權(quán)投資 Long-term investment on bonds債券投資 Investment on bonds其他債權(quán)投資 Other investment on bonds長期投資減值準(zhǔn)備 Long-term investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves委托貸款 Entrust loans本金 Principal利息 Interest減值準(zhǔn)備 Depreciation reserves固定資產(chǎn) Fixed assets房屋 Building建筑物 Structure機(jī)器設(shè)備 Machinery equipment運(yùn)輸設(shè)備 Transportation facilities工具器具 Instruments and implement累計折舊 Accumulated depreciation固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves工程物資 Project goods and material專用材料 Special-purpose material專用設(shè)備 Special-purpose equipment預(yù)付大型設(shè)備款 Prepayments for equipment為生產(chǎn)準(zhǔn)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(shè)備 Erecting equipment-in-process技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves固定資產(chǎn)清理 Liquidation of fixed assets無形資產(chǎn) Intangible assets專利權(quán) Patents非專利技術(shù) Non-Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights土地使用權(quán) Tenure商譽(yù) Goodwill無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves未確認(rèn)融資費(fèi)用 Unacknowledged financial charges待處理財產(chǎn)損溢 Wait deal assets loss or income長期待攤費(fèi)用 Long-term deferred and prepaid expenses待處理財產(chǎn)損溢 Wait deal assets loss or income待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 Liability短期負(fù)債 Current liability短期借款 Short-term borrowing應(yīng)付票據(jù) Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應(yīng)付賬款 Account payable預(yù)收賬款 Deposit received代銷商品款 Proxy sale goods revenue應(yīng)付工資 Accrued wages應(yīng)付福利費(fèi) Accrued welfarism應(yīng)付股利 Dividends payable應(yīng)交稅金 Tax payable應(yīng)交增值稅 value added tax payable進(jìn)項稅額 Withholdings on VAT已交稅金 Paying tax轉(zhuǎn)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(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax轉(zhuǎn)出多交增值稅 Overpaid VAT changeover未交增值稅 Unpaid VAT應(yīng)交營業(yè)稅 Business tax payable應(yīng)交消費(fèi)稅 Consumption tax payable應(yīng)交資源稅 Resources tax payable應(yīng)交所得稅 Income tax payable應(yīng)交土地增值稅 Increment tax on land value payable應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable應(yīng)交房產(chǎn)稅 Housing property tax payable應(yīng)交土地使用稅 Tenure tax payable應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable應(yīng)交個人所得稅 Personal income tax payable其他應(yīng)交款 Other fund in conformity with paying其他應(yīng)付款 Other payables預(yù)提費(fèi)用 Drawing expense in advance其他負(fù)債 Other liabilities待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value預(yù)計負(fù)債 Anticipation liabilities長期負(fù)債 Long-term Liabilities長期借款 Long-term loans一年內(nèi)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(yīng)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(yīng)計利息 Accrued interest長期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account payable over one year專項應(yīng)付款 Special payable一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year一年后到期的專項應(yīng)付 Long-term special payable over one year遞延稅款 Deferral taxes三、所有者權(quán)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(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve股權(quán)投資準(zhǔn)備 Stock right investment reserves撥款轉(zhuǎn)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(zhuǎn)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(yīng)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(yīng)付普通股股利 Common Stock dividends payable轉(zhuǎn)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(chǎn)成本 Cost of manufacture基本生產(chǎn)成本 Base cost of manufacture輔助生產(chǎn)成本 Auxiliary cost of manufacture制造費(fèi)用 Manufacturing overhead材料費(fèi) Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee benefits/welfare會議費(fèi) Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues租賃費(fèi) Rent管理費(fèi) Maintenance車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenance培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書、印刷費(fèi) Books and printing運(yùn)費(fèi) Transpotation保險費(fèi) Insurance premium支付手續(xù)費(fèi) Commission雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料消耗 Article of consumption勞動保護(hù)費(fèi) Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation勞務(wù)成本 Service costs五、損益類 Profit and loss收入 Income業(yè)務(wù)收入 OPERATING INCOME主營業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務(wù)收入 Service revenue其他業(yè)務(wù)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(chǎn)使用權(quán)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(zhǔn)備 Withdrawal of entrust loans reserves補(bǔ)貼收入 Subsidize revenue國家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)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(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets出售無形資產(chǎn)收益 Income on sales of intangible assets固定資產(chǎn)盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務(wù)支出 Revenue charges主營業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務(wù)成本 Cost of service主營業(yè)務(wù)稅金及附加 Tax and associate charge營業(yè)稅 Sales tax消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)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(wù)支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge費(fèi)用 Expenses營業(yè)費(fèi)用 Operating expenses代銷手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi) Transpotation保險費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charge低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會經(jīng)費(fèi) Labour union expenditure研究與開發(fā)費(fèi) Research and development expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education待業(yè)保險費(fèi) Unemployment insurance勞動保險費(fèi) Labour insurance醫(yī)療保險費(fèi) Medical insurance會議費(fèi) Coferemce聘請中介機(jī)構(gòu)費(fèi) Intermediary organs咨詢費(fèi) Consult fees訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Business entertainment技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees排污費(fèi) Pollution discharge fees房產(chǎn)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(wù)費(fèi)用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項手續(xù)費(fèi) Charge for trouble各項專門借款費(fèi)用 Special-borrowing cost營業(yè)外支出 Nonbusiness expenditure捐贈支出 Donation outlay減值準(zhǔn)備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets出售無形資產(chǎn)損失 Loss on sales of intangible assets固定資產(chǎn)盤虧 Fixed assets inventory loss債務(wù)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(diào)整 Prior year income adjustment本信息僅供您參考。