会计科目英语大全28327.docx

会计英语科目大大全一、 资产类 Assetts 流动资产 Cuurrentt asseets 货币资金 Caash annd cassh equuivaleents 1001 现金金 Cashh 1002 银行行存款 Caash inn bankk 1009 其他他货币资金 Otherr cashh and cash equivvalentts 100901 外埠存款 Otherr cityy Cashh in bbank 100902 银行本票 Cashiier''ss cheqque 100903 银行汇票 Bank draftt 100904 信用卡 CCreditt cardd 100905 信用证保证证金 L/CC Guarranteee depoosits 100906 存出投资款款 Refuundablle deppositss 1101 短期期投资 Shhort-tterm iinvesttmentss 110101 股票 Shhort-tterm iinvesttmentss - sttock 110102 债券 Shhort-tterm iinvesttmentss - coorporaate boonds 110103 基金 Shhort-tterm iinvesttmentss - coorporaate fuunds 110110 其他 Shhort-tterm iinvesttmentss - otther 1102 短期期投资跌价准准备 Shoort-teerm innvestmments falliing prrice rreservves 应收款 Acccount receiivablee 1111 应收收票据 Noote reeceivaable 银行承兑汇票 Bank accepptancee 商业承兑汇票 Tradee acceeptancce 1121 应收收股利 Diividennd recceivabble 1122 应收收利息 Innteresst recceivabble 1131 应收收账款 Acccountt receeivablle 1133 其他他应收款 OOther notess receeivablle 1141 坏账账准备 Baad debbt resservess 1151 预付付账款 Addvancee moneey 1161 应收收补贴款 CCover deficcit byy statte subbsidiees of receiivablee 库存资产 Innventoories 1201 物资资采购 Suuppliees purrchasiing 1211 原材材料 Raww mateerialss 1221 包装装物 Wraappagee 1231 低值值易耗品 LLow-vaalue cconsummptionn goodds 1232 材料料成本差异 Materrials cost variaance 1241 自制制半成品 SSemi-FFinishhed gooods 1243 库存存商品 Fiinisheed gooods 1244 商品品进销差价 Diffeerencees bettween purchhasingg and selliing prrice 1251 委托托加工物资 Work in prrocesss - ouutsourrced 1261 委托托代销商品 Trustt to aand seell thhe gooods onn a coommisssion bbasis 1271 受托托代销商品 Commiissionned annd selll thee goodds on a commmissiion baasis 1281 存货货跌价准备 Invenntory falliing prrice rreservves 1291 分期期收款发出商商品 Colllect moneyy and send out tthe gooods bby staages 1301 待摊摊费用 Deeferreed andd preppaid eexpensses 长期投资 Loong-teerm innvestmment 1401 长期期股权投资 Long-term invesstmentt on sstockss 140101 股票投资 Invesstmentt on sstockss 140102 其他股权投投资 Othher innvestmment oon stoocks 1402 长期期债权投资 Long-term invesstmentt on bbonds 140201 债券投资 Invesstmentt on bbonds 140202 其他债权投投资 Othher innvestmment oon bonnds 1421 长期期投资减值准准备 Lonng-terrm invvestmeents ddeprecciatioon resservess 股权投资减值准准备 Stoock riights invesstmentt deprreciattion rreservves 债权投资减值准准备 Bcrreditoor''s rightts invvestmeent deepreciiationn reseerves 1431 委托托贷款 Enntrustt loanns 143101 本金 Prrincippal 143102 利息 Innteresst 143103 减值准备 Depreeciatiion reeservees 1501 固定定资产 Fiixed aassetss 房屋 Buillding 建筑物 Strructurre 机器设备 Maachineery eqquipmeent 运输设备 Trranspoortatiion faacilitties 工具器具 Innstrumments and iimplemment 1502 累计计折旧 Acccumullated depreeciatiion 1505 固定定资产减值准准备 Fixxed asssets depreeciatiion reeservees 房屋、建筑物减减值准备 BBuildiing/sttructuure deepreciiationn reseerves 机器设备减值准准备 Macchinerry equuipmennt deppreciaation reserrves 1601 工程程物资 Prrojectt goodds andd mateerial 160101 专用材料 Speciial-puurposee mateerial 160102 专用设备 Speciial-puurposee equiipmentt 160103 预付大型设设备款 Prrepaymments for eequipmment 160104 为生产准备备的工具及器器具 Preeparattive iinstruumentss and impleement for ffabriccate 1603 在建建工程 Coonstruuctionn-in-pprocesss 安装工程 Errectioon worrks 在安装设备 EErectiing eqquipmeent-inn-proccess 技术改造工程 Technnical innovvationn projject 大修理工程 GGeneraal oveerhaull projject 1605 在建建工程减值准准备 Connstrucction-in-prrocesss deprreciattion rreservves 1701 固定定资产清理 Liquiidatioon of fixedd asseets 1801 无形形资产 Inntangiible aassetss 专利权 Pattents 非专利技术 NNon-Paatentss 商标权 Traademarrks, TTrade namess 著作权 Coppyrighhts 土地使用权 TTenuree 商誉 Gooddwill 1805 无形形资产减值准准备 Inttangibble Asssets depreeciatiion reeservees 专利权减值准备备 Pateent riights depreeciatiion reeservees 商标权减值准备备 traddemarkk righhts deepreciiationn reseerves 1815 未确确认融资费用用 Unaccknowlledgedd finaanciall charrges 待处理财产损溢溢 Waitt deall asseets looss orr incoome 1901 长期期待摊费用 Long-term deferrred aand prrepaidd expeenses 1911 待处处理财产损溢溢 Waitt deall asseets looss orr incoome 191101待待处理流动资资产损溢 WWait ddeal iintanggible assetts losss or incomme 191102待待处理固定资资产损溢 WWait ddeal ffixed assetts losss or incomme 二、负债类 LLiabillity 短期负债 Cuurrentt liabbilityy 2101 短期期借款 Shhort-tterm bborrowwing 2111 应付付票据 Nootes ppayablle 银行承兑汇票 Bank accepptancee 商业承兑汇票 Tradee acceeptancce 2121 应付付账款 Acccountt payaable 2131 预收收账款 Deepositt receeived 2141 代销销商品款 PProxy sale goodss reveenue 2151 应付付工资 Acccruedd wagees 2153 应付付福利费 AAccrueed wellfarissm 2161 应付付股利 Diividennds paayablee 2171 应交交税金 Taax payyable 217101 应交增值税税 valuue addded taax payyable 217101001 进项税税额 Witthholddings on VAAT 217101002 已交税税金 Payying ttax 217101003 转出未未交增值税 Unpaiid VATT channgeoveer 217101004 减免税税款 Taxx deduuctionn 217101005 销项税税额 Subbstituuted mmoney on VAAT 217101006 出口退退税 Taxx reimmburseement for eexportt 217101007 进项税税额转出 CChangeeover withnnoldinngs onn VAT 217101008 出口抵抵减内销产品品应纳税额 Exporrt dedduct ddomesttic saales ggoods tax 217101009 转出多多交增值税 Overppaid VVAT chhangeoover 217101110 未交增增值税 Unnpaid VAT 217102 应交营业税税 Busiiness tax ppayablle 217103 应交消费税税 Conssumptiion taax payyable 217104 应交资源税税 Resoourcess tax payabble 217105 应交所得税税 Incoome taax payyable 217106 应交土地增增值税 Inncremeent taax on land valuee payaable 217107 应交城市维维护建设税 Tax ffor maaintaiining and bbuildiing ciities payabble 217108 应交房产税税 Houssing pproperrty taax payyable 217109 应交土地使使用税 Teenure tax ppayablle 217110 应交车船使使用税 Veehiclee and vesseel usaage liicensee platte taxx(VVULLPT) ppayablle 217111 应交个人所所得税 Peersonaal inccome ttax paayablee 2176 其他他应交款 OOther fund in coonformmity wwith ppayingg 2181 其他他应付款 OOther payabbles 2191 预提提费用 Drrawingg expeense iin advvance 其他负债 Otther lliabillitiess 2201 待转转资产价值 Pendiing chhangerrover assetts vallue 2211 预计计负债 Annticippationn liabbilitiies 长期负债 Loong-teerm Liiabiliities 2301 长期期借款 Loong-teerm looans 一年内到期的长长期借款 LLong-tterm lloans due wwithinn one year 一年后到期的长长期借款 LLong-tterm lloans due oover oone yeear 2311 应付付债券 Boonds ppayablle 231101 债券面值 Face valuee, Parr valuue 231102 债券溢价 Premiium onn bondds 231103 债券折价 Discoount oon bonnds 231104 应计利息 Accruued innteresst 2321 长期期应付款 LLong-tterm aaccounnt payyable 应付融资租赁款款 Accrrued ffinanccial llease outlaay 一年内到期的长长期应付 LLong-tterm aaccounnt payyable due wwithinn one year 一年后到期的长长期应付 LLong-tterm aaccounnt payyable over one yyear 2331 专项项应付款 SSpeciaal payyable 一年内到期的专专项应付 LLong-tterm sspeciaal payyable due wwithinn one year 一年后到期的专专项应付 LLong-tterm sspeciaal payyable over one yyear 2341 递延延税款 Deeferraal taxxes 三、所有者权益益类 OWNNERS''' EQUIITY 资本 Capiita 3101 实收收资本(或股股本) Paaid-upp capiital(oor stoock) 实收资本 Paaicl-uup cappital 实收股本 Paaid-upp stocck 3103 已归归还投资 IInvesttment Returrned 公积 3111 资本本公积 Caapitall reseerve 311101 资本(或股股本)溢价 Cpitaal(or Stockk) preemium 311102 接受捐赠非非现金资产准准备 Recceive non-ccash ddonatee reseerve 311103 股权投资准准备 Stoock riight iinvesttment reserrves 311105 拨款转入 Alloccate ssums cchangeeover in 311106 外币资本折折算差额 FForeiggn currrencyy capiital 311107 其他资本公公积 Othher caapitall reseerve 3121 盈余余公积 Suurpluss reseerves 312101 法定盈余公公积 Leggal suurpluss 312102 任意盈余公公积 Freee surrplus reserrves 312103 法定公益金金 Legaal pubblic wwelfarre funnd 312104 储备基金 Reserrve fuund 312105 企业发展基基金 Entterpriise exxpensiion fuund 312106 利润归还投投资 Proofits capittalizaad on returrn of invesstmentt 利润 Proffits 3131 本年年利润 Cuurrentt yearr proffits 3141 利润润分配 Prrofit distrributiion 314101 其他转入 Otherr chenngeoveer in 314102 提取法定盈盈余公积 WWithdrrawal legall surpplus 314103 提取法定公公益金 Wiithdraawal llegal publiic wellfare fundss 314104 提取储备基基金 Witthdrawwal reeservee fundd 314105 提取企业发发展基金 WWithdrrawal reserrve foor bussinesss expaansionn 314106 提取职工奖奖励及福利基基金 Witthdrawwal sttaff aand woorkerss'' boonus aand weelfaree fundd 314107 利润归还投投资 Proofits capittalizaad on returrn of invesstmentt 314108 应付优先股股股利 Prreferrred Sttock ddivideends ppayablle 314109 提取任意盈盈余公积 WWithdrrawal otherr commmon acccumullationn fundd 314110 应付普通股股股利 Coommon Stockk diviidendss payaable 314111 转作资本(或股本)的的普通股股利利 Commmon Sttock ddivideends cchangee to aassetss(or sstock) 314115 未分配利润润 Undiistribbuted profiit 四、成本类 CCost 4101 生产产成本 Coost off manuufactuure 410101 基本生产成成本 Basse cosst of manuffacturre 410102 辅助生产成成本 Auxxiliarry cosst of manuffacturre 4105 制造造费用 Maanufaccturinng oveerheadd 材料费 Matterialls 管理人员工资 Execuutive Salarries 奖金 Wagees 退职金 Rettiremeent alllowannce 补贴 Bonuus 外保劳务费 OOutsouurcingg fee 福利费 Empployeee beneefits/welfaare 会议费 Cofferemcce 加班餐费 Sppeciall dutiies 市内交通费 BBusineess trraveliing 通讯费 Corrrespoondencce 电话费 Corrrespoondencce 水电取暖费 WWater and SSteam 税费 Taxees andd duess 租赁费 Rennt 管理费 Maiintenaance 车辆维护费 VVehiclles maaintennance 油料费 Vehhicless mainntenannce 培训费 Eduucatioon andd traiining 接待费 Enttertaiinmentt 图书、印刷费 Bookss and printting 运费 Trannspotaation 保险费 Inssurancce preemium 支付手续费 CCommisssion 杂费 Sunddry chhargess 折旧费 Deppreciaation expennse 机物料消耗 AArticlle of consuumptioon 劳动保护费 LLabor proteectionn feess 季节性停工损失失 Losss on sseasonnalityy cesssationn 4107 劳务务成本 Seervicee costts 五、损益类 PProfitt and loss 收入 Incoome 业务收入 OPPERATIING INNCOME 5101 主营营业务收入 Primee operratingg reveenue 产品销售收入 Saless reveenue 服务收入 Seervicee reveenue 5102 其他他业务收入 Otherr operratingg reveenue 材料销售 Saales mmateriials 代购代售 包装物出租 WWrappaage leease 出让资产使用权权收入 Reemise rightt of aassetss reveenue 返还所得税 RReimbuursemeent off incoome taax 其他收入 Otther rrevenuue 5201 投资资收益 Innvestmment iincomee 短期投资收益 Curreent innvestmment iincomee 长期投资收益 Long-term invesstmentt incoome 计提的委托贷款款减值准备 Withddrawall of eentrusst loaans reeservees 5203 补贴贴收入 Suubsidiize reevenuee 国家扶持补贴收收入 Subbsidizze revvenue from counttry 其他补贴收入 Otherr subssidizee reveenue 5301 营业业外收入 NNON-OPPERATIING INNCOME 非货币性交易收收益 Nonn-cashh deall incoome 现金溢余 Caash ovveragee 处置固定资产净净收益 Neet inccome oon dissposall of ffixed assetts 出售无形资产收收益 Inccome oon salles off intaangiblle asssets 固定资产盘盈 Fixedd asseets innventoory prrofit 罚款净收入 NNet ammercemment iincomee 支出 Outllay 业务支出 Reevenuee charrges 5401 主营营业务成本 Operaating costss 产品销售成本 Cost of gooods ssold 服务成本 Coost off servvice 5402 主营营业务税金及及附加 Taax andd assoociatee charrge 营业税 Salles taax 消费税 Connsumpttion ttax 城市维护建设税税 Tax for mmaintaainingg and buildding ccitiess 资源税 Ressourcees taxx 土地增值税 IIncremment ttax onn landd valuue 5405 其他他业务支出 Otherr busiiness expennse 销售其他材料成成本 Othher coost off mateerial sale 其他劳务成本 Otherr costt of sservicce 其他业务税金及及附加费 OOther tax aand asssociaate chharge 费用 Expeenses 5501 营业业费用 Opperatiing exxpensees 代销手续费 CConsiggnmentt commmissioon chaarge 运杂费 Traanspottationn 保险费 Inssurancce preemium 展览费 Exhhibitiion feees 广告费 Advvertissing ffees 5502 管理理费用 Addminissstrattive eexpensses 职工工资 Sttaff SSalariies 修理费 Reppair cchargee 低值易耗摊销 Articcle off conssumptiion 办公费 Offfice aallowaance 差旅费 Traavelliing exxpensee 工会经费 Laabour unionn expeendituure 研究与开发费 Reseaarch aand deeveloppment expennse 福利费 Empployeee beneefits/welfaare 职工教育经费 Persoonnel educaation 待业保险费 UUnemplloymennt inssurancce 劳动保险费 LLabourr insuurancee 医疗保险费 MMedicaal inssurancce 会议费 Cofferemcce 聘请中介机构费费 Inteermediiary oorganss 咨询费 Connsult fees 诉讼费 Leggal coost 业务招待费 BBusineess enntertaainmennt 技术转让费 TTechnoology transsfer ffees 矿产资源补偿费费 Mineeral rresourrces ccompennsatioon feees 排污费 Polllutioon disschargge feees 房产税 Houusing propeerty ttax 车船使用税 VVehiclle andd vesssel ussage llicensse plaate taax(VVUULPT) 土地使用税 TTenuree tax 印花税 Staamp taax 5503 财务务费用 Fiinancee charrge 利息支出 Innteresst excchangee 汇兑损失 Fooreignn exchhange loss 各项手续费 CChargee for troubble 各项专门借款费费用 Speecial-borroowing cost 5601 营业业外支出 NNonbussinesss expeendituure 捐赠支出 Doonatioon outtlay 减值准备金 DDeprecciatioon resservess 非常损失 Exxtraorrdinarry losss 处理固定资产净净损失 Neet losss on dispoosal oof fixxed asssets 出售无形资产损损失 Losss on saless of iintanggible assetts 固定资产盘亏 Fixedd asseets innventoory looss 债务重组损失 Loss on arrrangeement 罚款支出 Ammercemment ooutlayy 5701 所得得税 Inccome ttax 以前年度损益调调整 Priior yeear inncome adjusstmentt 参考资料：htttp:/