中英文会计科目.xls

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1、外汇资本金帐户：外商投资企业中外投资方以外汇投入的资本金，此帐户为资本金帐户，其收入为中外投资方以外汇投入的资本金，支出为外商投资企业经常项目外汇支出和经外汇局批准的资本项目外汇支出。基本存款账户：是办理转账结算和现金收付的主办账户，经营活动的日常资金收付以及工资、奖金和现金的支取均可通过该账户办理。存款人只能在银行开立一个基本存款账户。开立基本存款账户是开立其他银行结算账户的前提。按人民币银行结算账户管理办法规定，一家单位只能选择一家银行申请开立一个基本存款账户。基本存款账户是存款人因办理日常转账结算和现金收付需要开立的银行结算账户。单位银行结算账户的存款人只能在银行开立一个基本存款账户。基

2、本存款账户是存款人的主办账户。存款人日常经营活动的资金收付及其工资、奖金和现金的支取，应通过该账户办理。一般存款账户是存款人因借款或其它结算需要，在基本存款账户开户银行以外的银行营业机构开立的银行结算账户。一般存款账户用于办理存款人借款转存、借款归还和其它结算的资金收付。该账户可以办理现金缴存，但不得办理现金支取。Manufacture Estimated:Manufacture Overheads（制造费用）Manufacture Estimated:Manufacture Overheads:Depreciation(折旧）Manufacture Estimated:Manufacture

3、 Overheads:Duty,Tariff and Other Tax（关税及其它）Manufacture Estimated:Manufacture Overheads:Insurance（保险）Manufacture Estimated:Manufacture Overheads:Labor Protection（劳动保护）Manufacture Estimated:Manufacture Overheads:Lunch（餐费）Manufacture Estimated:Manufacture Overheads:Maintenace（维修费）Manufacture Estimated:

4、Manufacture Overheads:Maintenace:Building （维修费-建筑物）Manufacture Estimated:Manufacture Overheads:Maintenace:Equipment（维修费设备）Manufacture Estimated:Manufacture Overheads:Maintenace:Vehicles（维修费汽车）Manufacture Estimated:Manufacture Overheads:Miscellaneous Expenses（杂项费用）Manufacture Estimated:Manufacture Ov

5、erheads:Package Charges （包装物）Manufacture Estimated:Manufacture Overheads:Patent Right Amoritization（专利费）Manufacture Estimated:Manufacture Overheads:Post,Express and Transportation（邮政，快递费）Manufacture Estimated:Manufacture Overheads:Process Fee（委外加工费）Manufacture Estimated:Manufacture Overheads:Salary（

6、薪水）Manufacture Estimated:Manufacture Overheads:Spares and Consumables（物耗）Manufacture Estimated:Manufacture Overheads:Telecom（电信话费）Manufacture Estimated:Manufacture Overheads:Translate Out（翻译费）Manufacture Estimated:Manufacture Overheads:Travel Expenses（差旅费）Manufacture Estimated:Manufacture Overheads:

7、Utilities（公用事业）Manufacture Estimated:Manufacture Overheads:Welfare（福利）Manufacture Estimated:Manufacture Overheads:Workshop Rent（车间租金）Administration Expenses(管理费用）Administration Expenses:Audit Fee （审计费）Administration Expenses:Automobile Expense （汽车费）Administration Expenses:Business Licenses and Permi

8、ts(营业执照和许可证）Administration Expenses:Commercial Insurance Expense（商业保险费用）Administration Expenses:Commercial Insurance Expense:General Liability Insurance（一般责任保险）Administration Expenses:Commercial Insurance Expense:Health Insurance（健康保险）Administration Expenses:Commercial Insurance Expense:Life and Dis

9、ability Insurance（人寿及伤残保险）Administration Expenses:Commercial Insurance Expense:Property and Profit Insurance（财产保险和利润）Administration Expenses:Commercial Insurance Expense:public&products liability（公共与产品责任）Administration Expenses:Commercial Insurance Expense:Workers Compensation（工人赔偿）Administration Ex

10、penses:Continuing Education（继续教育）Administration Expenses:Depreciation Expense（折旧费用）Administration Expenses:Disposal of Inventory （库存的处置）Administration Expenses:Dues and Subscriptions (费和订阅）Administration Expenses:gain or loss on stocktaking（盘点收益或亏损）Administration Expenses:Lunch（餐费）阿姨做饭菜金Administrati

11、on Expenses:Meals and Entertainment（业务招待费）Administration Expenses:Miscellaneous Expense（杂项费用）Administration Expenses:Office Supplies（办公用品）Administration Expenses:Office Supplies:Computer and Internet Expenses（电脑和网络）Administration Expenses:Office Supplies:Office Consumables（办公费）Administration Expense

12、s:Office Supplies:Printing and Reproduction（打印和复印）Administration Expenses:Organization Expenses（开办费）Administration Expenses:Post,Express and Transportation（快递费）Administration Expenses:Professional Fees(专业费用）Administration Expenses:Provision（减值准备）Administration Expenses:Recruit（招聘费）Administration Exp

13、enses:Rent Expense（租金费用）Administration Expenses:Repairs and Maintenance（维修和保养）Administration Expenses:Repairs and Maintenance:Building （建筑物）Administration Expenses:Repairs and Maintenance:Equipment （设备）Administration Expenses:Repairs and Maintenance:Vehicles（车辆）Administration Expenses:Research and D

14、evelopment （研究与发展）Administration Expenses:Salary (薪水）Administration Expenses:Tax,Duty and Tariff （税，关税）Administration Expenses:Telecom Expense（电信费用）Administration Expenses:Travel Expenses（差旅费）Administration Expenses:Welfare（福利费）Selling Expenses(销售费用）Selling Expenses:Advertising and Promotion（广告和促销）S

15、elling Expenses:Charitable Contributions （慈善捐款）Selling Expenses:Miscellaneous Expense （杂项费用）Selling Expenses:office supplies （办公费）Selling Expenses:Post,Freight and Shipping Costs（邮政，运输，运费）Selling Expenses:Salary(薪水）Selling Expenses:Telecom Expenses（电信费用）Selling Expenses:Travel（差旅费）Selling Expenses:W

16、elfare （福利）Financial Expenses（财务费用）Financial Expenses:Bank Service Charges（银行手续费）Financial Expenses:Exchange Loss and Gain （交流的损耗和增益）Financial Expenses:Exchange Loss and Gain:Exchang LossFinancial Expenses:Exchange Loss and Gain:Exchange GainFinancial Expenses:Finance Charge Income（财务费用收入）Financial

17、Expenses:Interest Expense （利息支出）Financial Expenses:Interest Income（利息收入）Administration Expenses:Commercial Insurance Expense:Property and Profit Insurance（财产保险和利润）5:29 PM 05-31-10 Diam China Display(KunShan)Co.,Ltd Account Listing May 31,2010AccountDescriptionBank Deposit(银行存款)All Bank DepositBank D

18、eposit(银行存款):Bank of China(中国银行)Total Deposit in Bank of ChinaBank Deposit(银行存款):Bank of China(中国银行):Current Account(EUR结算)Eur Current Account Sepecial for TradeBank Deposit(银行存款):Bank of China(中国银行):Current Account(USD结算)USD Account Special For USD TradeBank Deposit(银行存款):Bank of China(中国银行):EUR Ca

19、pital Account(资本户)Eur Account Special For Capital FundBank Deposit(银行存款):Bank of China(中国银行):RMB Foundemental(基本户)RMB Account For All Trade IssueBank Deposit(银行存款):CITIC(中信银行)All Deposit in CITICBank Deposit(银行存款):CITIC(中信银行):Local Tax Account(地税)Special Account for Local TaxBank Deposit(银行存款):CITIC

20、(中信银行):Social Insurance Account(社保)Special Account for Social InsuranceBank Deposit(银行存款):CITIC(中信银行):State Tax Account(国税)Special Account for Stat TaxPetty Cash(现金)Cash In handPetty Cash(现金):Credit Card(信用卡)USD Credit Card for StephanePetty Cash(现金):EUR（欧元）Euros Petty CashPetty Cash(现金):HKD （港元）HKD

21、 pretty cashPetty Cash(现金):JNYPetty Cash(现金):RMB(人民币)RMB Petty CashPetty Cash(现金):SGD（新加坡元）Accounts Receivable(应收帐款)Unpaid or unapplied customer invoices and creditsAccounts Receivable(应收帐款):Due to Related Parties （应收关联方）Receives come from affiliated parties关联方Accounts Receivable(应收帐款):Due to Unrela

22、ted Parties （应收非关联方）The receieves come from non-affiliated party.非关联方Accounts Receivable(应收帐款):Government Bureau （政府机关）Receives or some tax return come from government.税收返还Advance Payment(预付帐款)Some vendor require advance paymentAdvance Payment(预付帐款):Vender of Materials(原材料)Advance payment to venders

23、 of materials,service and non-inventory purchaseAdvance Payment(预付帐款):Vender of Materials(原材料):Due to Related Parties（应付关联方）Purchase materials from affiliated partiesAdvance Payment(预付帐款):Vender of Materials(原材料):Due to Unrelated Parties（应付非关联方）Purchase from non-affiliated partiesAdvance Payment(预付帐

24、款):Vendor of Fixed Asset(固定资产)Advance payment to vendors of fixed assetsBad debt reserves（坏帐准备）account receive,advance payable etcInventory Asset(存货)Costs of inventory purchased for resaleInventory Asset(存货):Finished Production （成品生产）Finished ProductionInventory Asset(存货):Goods On the Way （在途货物）Good

25、s On the WayInventory Asset(存货):Materials （物料）Purchase Goods for Making ProductionInventory Asset(存货):Provision of Inventory （库存商品）Provision of InventoryInventory Asset(存货):Provision of Inventory:Provision of Finished Goods （成品）Finished Goods ProvisionInventory Asset(存货):Provision of Inventory:Provi

26、sion of Materials（材料）Materials ProvisionInventory Asset(存货):Provision of Inventory:Provision of WIP（制品）Working in Process ProvisionInventory Asset(存货):Unfinished Production（未完成生产）The productions are still in process.Manufacture Estimated (生产成本）Manufacture Process Cost AllocationManufacture Estimated

27、:Direct Labor（直接人工）Direct LaborManufacture Estimated:Direct Labor:Translate Out(翻译费）Translate OutManufacture Estimated:Direct Labor:Wages（工资）Workers WagesManufacture Estimated:Direct Labor:Wages:Parmanent Worker（长期工）Parmanent Worker SalaryManufacture Estimated:Direct Labor:Wages:Temporary Worker （临时

28、工）Temporary Worker SalaryManufacture Estimated:Direct Labor:Welfare（福利）Workers Welfare Page 6 of 12 5:29 PM 05-31-10 Diam China Display(KunShan)Co.,Ltd Account Listing May 31,2010Manufacture Estimated:Direct Labor:Welfare:Parmanent Worker （长期工）Parmanent Worker WelfareManufacture Estimated:Direct Lab

29、or:Welfare:Temporary Worker （临时工）Temporary Worker WelfareManufacture Estimated:Direct Materials （直接材料）Manufactured MaterialsManufacture Estimated:Direct Materials:Making Goods （在制品）Processed ProductionManufacture Estimated:Direct Materials:Mold （模具）Manufacture Estimated:Direct Materials:Subcontract

30、（分包，外发）Manufacture Estimated:Direct Materials:Translate Out （翻译费）Manufacture Estimated:Manufacture Overheads（制造费用）Manufacture Estimated:Manufacture Overheads:Depreciation(折旧）Manufacture Estimated:Manufacture Overheads:Duty,Tariff and Other Tax（关税及其它）Manufacture Estimated:Manufacture Overheads:Insura

31、nce（保险）Manufacture Estimated:Manufacture Overheads:Labor Protection（劳动保护）Manufacture Estimated:Manufacture Overheads:Lunch（餐费）Manufacture Estimated:Manufacture Overheads:Maintenace（维修费）Machine or Building MaintenanceManufacture Estimated:Manufacture Overheads:Maintenace:Building （维修费-建筑物）Maintenance

32、 of BuildingManufacture Estimated:Manufacture Overheads:Maintenace:Equipment（维修费设备）Manufacture Estimated:Manufacture Overheads:Maintenace:Vehicles（维修费汽车）Manufacture Estimated:Manufacture Overheads:Miscellaneous Expenses（杂项费用）Manufacture Estimated:Manufacture Overheads:Package Charges （包装物）Manufactur

33、e Estimated:Manufacture Overheads:Patent Right Amoritization（专利费）Manufacture Estimated:Manufacture Overheads:Post,Express and Transportation（邮政，快递费）Manufacture Estimated:Manufacture Overheads:Process Fee（加工费）Sign Contract with supplier to do some part of ProcessManufacture Estimated:Manufacture Over

34、heads:Salary（薪水）Manufacture Estimated:Manufacture Overheads:Spares and Consumables（物耗）Manufacture Estimated:Manufacture Overheads:Telecom（电信话费）Manufacture Estimated:Manufacture Overheads:Translate Out（翻译费）Manufacture Estimated:Manufacture Overheads:Travel Expenses（差旅费）Manufacture Estimated:Manufactu

35、re Overheads:Utilities（公用事业）Manufacture Estimated:Manufacture Overheads:Welfare（福利）Manufacture Estimated:Manufacture Overheads:Workshop Rent（车间租金）Other Account Receives(其他应收款）Other Account Receives:Borrowings of Employee（其他应收个人）Other Account Receives:Current Account-Affiliated PartOther Account Rece

36、ives:Deposit of Plant RentOther Account Receives:Deposit of Tariff（存款关税）Other Account Receives:Other（其他费用）Other Account Receives:VAT（增值税）Undeposited FundsFunds received,but not yet deposited to a bank accountDisposal of Fixed Assets （固定资产清理）Property,Plant and Equipment （地产，厂房和设备）Property which have

37、more than two year depreciation period and more than 2000 RMB value.Property,Plant and Equipment:Accumulated Depreciation（累计折旧）Accumulated depreciation on equipment,buildings and improvementsProperty,Plant and Equipment:Accumulated Depreciation:Building and Property（建筑财产）Depreciation on Building and

38、 PropertyProperty,Plant and Equipment:Accumulated Depreciation:Digital Equipment(固定资产-电子设备）Depreciation on Digital EquipmentAccountDescription Page 7 of 12 5:29 PM 05-31-10 Diam China Display(KunShan)Co.,Ltd Account Listing May 31,2010Property,Plant and Equipment:Accumulated Depreciation:Machine and

39、 Equipment（固定资产-机械设备）Depreciation on Machine and Process EquipmentProperty,Plant and Equipment:Accumulated Depreciation:Tools,Spares and Facilities （工具，配件）Depreciation on Tools,Spares and facilitiesProperty,Plant and Equipment:Accumulated Depreciation:Transportation and Vehicle（车辆）Depreciation on Tr

40、ansportation Equipment and VehicleProperty,Plant and Equipment:Booked Values （固定资产）Booked Values for Fixed AssetsProperty,Plant and Equipment:Booked Values:Building and property （建筑财产）Building and PropertyProperty,Plant and Equipment:Booked Values:Digital Equipment (固定资产-电子设备）Computer,Air condition

41、or other degital equipmentProperty,Plant and Equipment:Booked Values:Machine and Equipment（固定资产-机械设备）Machine and equipment for ProcessProperty,Plant and Equipment:Booked Values:Tools,Spares And Facilities （工具，配件）Some tools,spares and facilities with high valuesProperty,Plant and Equipment:Booked Val

42、ues:Transportation and Vehicle （车辆）Transportation Equipment like forklift,VehiclesProperty,Plant and Equipment:On the Process（在建工程）The fixed assets are still in the processProperty,Plant and Equipment:On the Process:Building and PropertyBuilding and Property in ProcessProperty,Plant and Equipment:On

43、 the Process:Digital EquipmentDigital Equipment in ProcessProperty,Plant and Equipment:On the Process:Machine and EquipmentMachine and Equipment in ProcessProperty,Plant and Equipment:On the Process:self-build projectsProperty,Plant and Equipment:On the Process:Tools,Spares and FacilitiesTools,Spare

44、s and Facilities in ProcessProperty,Plant and Equipment:On the Process:Transportation and VehicleTransportation and Vehicle in processDeferred Assets （递延资产）Deferred Assets with long term allocation periodDeferred Assets:Deferred TaxThe Income tax which can not book in profit and loss in this period

45、according tax law.Deferred Assets:Organization DeferredIn set up period,the set up cost all going in to this accountDeferred Assets:Other Deferred AssetsSome assets can not be allocated by one period.Deferred Assets:Other Deferred Assets:Workshop RentWorkShop Paid At beginnin of quarterIntangible As

46、sets(无形资产）Intangible Assets like Patent,goodwill and so on.Intangible Assets:CopyrightCopyrightIntangible Assets:PatentPatent right according to lawLong Term Investment（长期投资）Company invest other entitiesLong Term Investment:Jointly ControlledThe Jointly Controlled describe that one entity we can tak

47、e half or importation effect on its decision.Long Term Investment:Other Long Term InvestmentOther Long Term InvestmentLong Term Investment:Other Long Term Investment:BondsInvestment on BondsLong Term Investment:Other Long Term Investment:Stocks 甪直Investment on StocksLong Term Investment:Subsidiaries

48、The subsidiaries describe that one entity we can take control.Other Long Term Assets （其他长期资产）Other Long Term Assets like Assets with long term allocation periodOther Long Term Assets:Research And Development(研发)Company have big investment on some project with patent which have very long period to st

49、udy.Accounts Notes(应付票据)We open a account notes to our vendorAccounts Notes(应付票据):Vendor of Fixed Assets （固定资产）Accounts notes for vendor of fixed assets(固定资产供应商)Accounts Notes(应付票据):Vendor of Materials and Goods （材料与商品）Accounts notes for vendor of materials and goods(原材料和商品供应商)Accounts Payable(应付帐款)

50、Unpaid or unapplied vendor bills or creditsAccounts Payable(应付帐款):Vendor of Fixed Assets（固定资产）Fixed assets vendor固定资产供应商Accounts Payable(应付帐款):Vendor of Materials and Goods（材料与商品）Special payables for materials and goods vendors.原材料供应商Accounts Payable(应付帐款):Vendor of Materials and Goods:Due to ralate