中英文会计科目表.pdf

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1、.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 equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashiers cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906

2、存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债 券Short-term investments - corporatebonds110103 基 金Short-term investments - corporatefunds110110 其他 Short-term investments - other1102 短期投资跌价准备Short-term investmentsfalling price reserves应收款 Acco

3、unt receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies ofr

4、eceivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料本钱差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasingand selling price.v1251 委托加工物资 Work in

5、 process - outsourced1261 委托代销商品 Trust to and sell the goods on amission basis1271 受托代销商品 missioned and sell the goods ona mission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send outthe goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investm

6、ent1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备Long-term investmentsdepreciation reserves股 权 投 资 减 值 准 备St

7、ockrightsinvestmentdepreciation reserves债权投资减值准备Bcreditors rights investmentdepreciation reserves1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 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 Instr

8、uments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备Fixed assets depreciationreserves房 屋 、 建 筑 物 减 值 准 备Building/structuredepreciation reserves机 器 设 备 减 值 准 备Machineryequipmentdepreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Spec

9、ial-purpose equipment160103 预付大型设备款 Prepayments for equipment.160104 为生产准备的工具及器具Preparativeinstruments and implement for fabricate1603 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 project1605 在建工程减值准备Const

10、ruction-in-processdepreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 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 Goodwill1805无 形 资 产 减 值 准 备IntangibleAssetsdepreciation reserves专利权减值准备 Patent rights depreciation reserves商 标

11、权 减 值 准 备trademark rights depreciationreserves1815 未确认融资费用Unacknowledged financialcharges待处理财产损溢 Wait deal assets loss or ine1901 长期待摊费用 Long-term deferred and prepaidexpenses1911 待处理财产损溢 Wait deal assets loss or ine191101 待处理流动资产损溢Wait deal intangibleassets loss or ine191102 待处理固定资产损溢 Wait deal fix

12、ed assetsloss or ine二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股

13、利 Dividends payable.v2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出Chang

14、eover withnoldingson VAT21710108 出口抵减销产品应纳税额 Export deductdomestic sales goods tax21710109转 出 多 交 增 值 税OverpaidVATchangeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Ine tax payable217106 应交土地增值税 Incre

15、ment tax on land valuepayable217107 应交城市维护建立税Tax for maintainingand building cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税Vehicle and vessel usagelicense plate tax(VVULPT) payable217111 应交个人所得税 Personal ine tax payable2176 其他应交款Other fund in c

16、onformity withpaying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年到期的长期借款Long-term loans due withinone year一年后到期的长期借款Long-term loans

17、 due overone year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds.231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年到期的长期应付 Long-term account payable duewithin one year一年后到期的长期应付 Lo

18、ng-term account payableover one year2331 专项应付款 Special payable一年到期的专项应付 Long-term special payable duewithin one year一年后到期的专项应付Long-term special payableover one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS EQUITY资本 Capita3101 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 stock31

19、03 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 承受捐赠非现金资产准备 Receive non-cashdonate reserve311103 股 权 投 资 准 备Stock right investmentreserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital

20、reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储藏基金 Reserve fund312105 企业开展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return ofinvestment利润 Profits3131 本年利润 Current year profits3141 利润分

21、配 Profit distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus.v314103 提取法定 公益金Withdrawal legal publicwelfare funds314104 提取储藏基金 Withdrawal reserve fund314105 提取企业开展基金Withdrawal reserve forbusiness expansion314106 提取职工奖励及福利基金 Withdrawal staffand workers bonus and welfar

22、e fund314107 利润归还投资 Profits capitalizad on return ofinvestment314108 应付优先股股利 Preferred Stock dividendspayable314109 提取任意盈余公积Withdrawal other monaccumulation fund314110 应付普 通股股利mon Stock dividendspayable314111 转作资本(或股本)的普通股股利 mon Stockdividends change to assets(or stock)314115 未分配利润 Undistributed pro

23、fit四、本钱类 Cost4101 生产本钱 Cost of manufacture410101 根本生产本钱 Base cost of manufacture410102 辅助生产本钱 Auxiliary cost of manufacture4105 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

24、 Special duties市交通费 Business traveling通讯费 Correspondence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 missi

25、on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 cessation4107 劳务本钱 Service costs五、损益类 Profit and loss收入 Ine业务收入 OPERATING INE5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue效劳收入 Service revenue5102 其他业务收入 Other oper

26、ating 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 ine tax其他收入 Other revenue5201 投资收益 Investment ine短期投资收益 Current investment ine长期投资收益 Long-term investment ine计提的委托贷款减值准备Withdrawal of entrustloans reserves5203 补贴收入 Subsidize reven

27、ue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INE非货币性交易收益 Non-cash deal ine现金溢余 Cash overage处置固定资产净收益 Net ine on disposal of fixedassets出售无形资产收益 Ine on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement ine支出 Outlay业务支

28、出 Revenue charges5401 主营业务本钱 Operating costs产品销售本钱 Cost of goods sold效劳本钱 Cost of service5402 主营业务税金及附加 Tax and associate charge.v营业税 Sales tax消费税 Consumption tax城市维护建立税Tax for maintaining and buildingcities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料本钱

29、Other cost of material sale其他劳务本钱 Other cost of service其他业务税金及附加费Other tax and associatecharge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment mission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 R

30、epair 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

31、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 pensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税Vehicle and vessel usage license platetax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax.5503 财务费用 Finance

32、 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 cost5601 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 fixedassets出售无形资产损失 Loss on sales of intangible asse

33、ts固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Ine tax以前年度损益调整 Prior year ine adjustment工程财务 project financea payment or serious payments 一次或屡次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 承受日acceptance

34、 承受accession 参加accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准那么accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对成认的要求a

35、cquisition of assets 资产的取得acquisitions 兼并Act on Product Liability 德国生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案.vadditional margin 附加利差additional risk 附加风险additions 设备的adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee 管理费Administrative Law美国行政法advance notice 事先通知

36、advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreementconcerningrightsofexplorenaturalresources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe 飞机的机身airpo

37、rts 机场airworthiness directives 飞机的适航指令alliances 联盟allocation of finance ine 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortizationofdeferredloanfeesandrelatedconsideration 递延的贷款费和相关的报

38、酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) 美国可替代最低税analogous to 类推为annual budget appropriation 年度预算拨款appendix 契约性文件的.applicable law 适用法律applicable securities laws 适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appr

39、eciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation 近似arbitrary and artificially high value ( 承租人违约出租人收回租赁物时法官判决的 )任意的和人为抬高的价值arbitration 仲裁arms length transaction 公平交易arrangement 安排arrest 拘留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章

40、程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时

41、ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实.vauthority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed asse

42、ts所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补效劳者backhoe 反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产本钱bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option 廉价

43、续租任择权basic earnings per share 每股根本收益basic rent 根本租金各期应付的租金beneficiaries 受益人big-ticket items 大额工程bill and collect 开票和收款binding agreement 有约束力的协议blind vendor discount 卖主暗扣bluebook 蓝皮书美国二手市场设备价格手册book ine 账面收入book loses 账面亏损borrower 借款人BPO(bargain purchase option)廉价购置任择权bridge facility 桥式融通bridge 桥梁bro

44、ker fee 经纪人费brokers 经纪人build-to-suit leases租赁物由承租人承建或承造的租赁协议bulldozer 推土机bundled additional services 捆绑在一起的附加效劳bundling 捆绑效劳.business acquisition 业务收购business and occupation tax 营业及开业许可税business generation 业务开发business trust 商业信托by(e)-laws 细那么byte 字节cable TV network 有线电视网络cable 电缆cancelability 可撤销性c

45、ancelable 可撤销的capacity 资格capital allocation 资本分派capital constraint 资金掣肘capital contribution 出资额capital cost 资本费用capital expenditure 基建费用capital lease 融资租赁协议capital market 资本市场capitalize 资本化captive finance pany 专属金融公司captives 专属公司carrying amount 维持费用carrying value 账面结存价值case law 案例法cash collatera1 现金

46、抵押cash election 现金选择cash flow coverage ratio 现金流偿债能力比率cash flow 现金流cash receipts and cash applications 现金收入及现金运用casualty value 要因价值指租赁物毁坏或灭失时承租人应付的赔偿金额casualty 灾变、事故CAT(puter-added tomograph)依靠电脑的层析 X 射线摄影机category 种类causal sale 偶然销售ceiling 上限cellular(mobile)移动通信central authority 中央集权certificate of

47、acceptance 承受证书、验收证书certificate of participation 共享证书certificate 证书charitable trust 公益信托.vchattel mortgage 动产抵押chattel paper 动产文据checking account 存款支票户checklists 审核容清单circuit board 线路板civil and mercial law 民商法Civil Code德国民法典civil law country欧洲大陆各国的大陆法系国家claim 权利要求classes 级别classification criteria 归类

48、标准classification determination 类别确实定classification indicators 分类指标classification of leases 租赁协议分类classification opinion 分类观点classification process 归类过程clawback (用附加税)填补福利开支client 顾客clinic 诊所collateral agent 副代理人collateral tracking system 抵押物跟踪制度collateral value 抵押物价值collateralized by third party med

49、ical receivables due 以第三方到期医疗应收款作为质押collateral 抵押物collect and disburse 收取和支付collectibility 可收回程度collection 托收fort level 方便程度merce clause 商务条款mercial risk 商业风险mercial terms 商业条款missions 佣金mitment 承诺mon carriage 通用车队mon law country英美等海洋法系国家mon trust 共同信托monality 通用性pensate 补偿petitive risk 竞争风险petitor

50、竞争者plex finance leases 复杂的融资租赁prehensive ine 综合收入ptroller 审计官.puter 计算机conceptual difference 概念上的差异concession period 持有特许权的期间concession 让步、特许conclusion 结论conditional sales agreement 附条件销售协议conditions of usage 使用条件conduit structure 管道构造(的公司)confidentiality 性configure 改装conflict 冲突connectivility信息传递中的