2022年2022年会计术语中英文对照表 .pdf

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1、会计科目中英文对照表二、负债类Liability 短期负债Current liability 2101 短期借款Short-term borrowing 2111 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 2121 应付账款Account payable 2131 预收账款Deposit received 2141 代销商品款Proxy sale goods revenue 2151 应付工资Accrued wages 2153 应付福利费Accrued welfarism 2161 应付股利Dividends

2、 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Paying tax 21710103 转出未交增值税Unpaid VAT changeover 21710104 减免税款Tax deduction 21710105 销项税额Substituted money on VAT 21710106 出口退税Tax reimbursement for export 21710107 进项税额转出Changeover withno

3、ldings on VAT 21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109 转出多交增值税Overpaid VAT changeover 21710110 未交增值税Unpaid VAT 217102 应交营业税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

4、 on land value payable 217107 应交城市维护建设税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 217111 应交个人所得税Personal income tax payable 2176 其他应交款Other fund in

5、conformity with paying 2181 其他应付款Other payables 2191 预提费用Drawing expense in advance 其他负债Other liabilities 2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 1 页，共 5 页 - - - - - - - - - 长期负债Long

6、-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 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 231104 应计利息Accrued interest 2321 长期应付款Long-term accoun

7、t 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 2331 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 2341 递延税款Defer

8、ral taxes 三、所有者权益类OWNERS EQUITY 资本Capital 3101 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 3103 已归还投资Investment Returned 公积3111 资本公积Capital reserve 311101 资本 (或股本 )溢价Cpital(or Stock) premium 311102 接受捐赠非现金资产准备Receive non-cash donate reserve 311103 股权投资准备Stock right i

9、nvestment reserves 311105 拨款转入Allocate sums changeover in 311106 外币资本折算差额Foreign currency capital 311107 其他资本公积Other capital reserve 3121 盈余公积Surplus reserves 312101 法定盈余公积Legal surplus 312102 任意盈余公积Free surplus reserves 312103 法定公益金Legal public welfare fund 312104 储备基金Reserve fund 312105 企业发展基金Ente

10、rprise expension fund 312106 利润归还投资Profits capitalizad on return of investment 利润Profits 3131 本年利润Current year profits 3141 利润分配Profit distribution 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 2 页，共 5 页 - - - - - - - - - 314101 其他转入Other chengeover in 314102 提取法定盈余

11、公积Withdrawal legal surplus 314103 提取法定公益金Withdrawal legal public welfare funds 314104 提取储备基金Withdrawal reserve fund 314105 提取企业发展基金Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 314107 利润归还投资Profits capitalizad on return of investment

12、314108 应付优先股股利Preferred Stock dividends payable 314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable 314111 转作资本 ( 或股本 ) 的普通股股利Common Stock dividends change to assets(or stock) 314115 未分配利润Undistributed profit 五、损益类Profit and loss 收入Income 业务收入OPERATI

13、NG INCOME 5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue 服务收入Service revenue 5102 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 5201 投资收益Investment income 短期投资收益Current inve

14、stment 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 5203 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 5301 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

15、 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 5401 主营业务成本Operating costs 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 3 页，共 5 页 - - - - - - - - - 产品销售成本Cost

16、of goods sold 服务成本Cost of service 5402 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 5405 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

17、其他业务税金及附加费Other tax and associate charge 费用Expenses 5501 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 5502 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

18、 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

19、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 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理

20、 - - - - - - - 第 4 页，共 5 页 - - - - - - - - - 5503 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 5601 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 dis

21、posal 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 5701 所得税Income tax 以前年度损益调整Prior year income adjustment名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 5 页，共 5 页 - - - - - - - - -