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1、会计科目中英对照表1001现金Cash on hand 1002银行存款Cash in bank1009其他货币资金Other monetary fund100901外埠存款Deposit in other cities100902银行本票Cashiers cheque100903银行汇票Bank draft100904信用卡Credit card100905信用保证金Deposit to creditor100906存出投资款Cash in investing account 1101短期投资Short-term investments110101股票Short-term stock inv
2、estments110102债券Short-term bond investments110203基金Short-term fund investments110110其他Other short-term investments1102短期投资跌价准备Provision for loss on decline in value of short-term investments1111应收票据Notes receivable1121应收股利Dividends receivable1131应收账款Accounts receivable1133其他应收款Other receivable 1141坏
3、账准备Provision for bad debts1151预付账款Advance to suppliers1161应收补贴款Subsidy receivable1201物资采购Materials purchased1211原材料Raw materials1221包装物Containers1231低值易耗品Low cost and short lived articles1232材料成本差异Cost variances of material1241自制半成品Semi-finished products1243库存商品Merchandise inventory 1244商品进销差价Margin
4、 between selling and purchasing price on merchandise1251委托加工物资Material on consignment for further processing1261委托代销商品Goods on consignment- out1271受托代销商品Goods on consignment-in1281存货跌价准备Provision for impairment of inventories1291分期收款发出商品Goods on installment sales1301待摊费用Prepaid expense1401长期股权投资Long
5、-term equity investments140101股票投资Long-term stock investments140102其他股权投资Other long-term equity investments1402长期债权投资Long-term debt investments140201债券投资Long-term bond investments140202其他债权投资Other long-term debt investments1421长期投资减值准备Provision for impairment of long-term investments 1431委托贷款Entrust
6、ed loan143101本金Principal of entrusted loan143102利息Interest of entrusted loan143103减值准备Provision for impairment of entrusted loan 1501固定资产Fixed assets-cost 1502累计折旧Accumulated depreciation1505固定资产减值准备Provision for impairment of fixed assets1601工程物资Construction material160101专用材料Specific purpose mater
7、ials160102专用设备Specific purpose equipments160103预付大型设备款Prepayments for major equipments160104为生产准备的工具及器具Tools and instruments prepared for production1603在建工程Construction in process1605在建工程减值准备Provision for impairment of construction in process1701固定资产清理Disposal of fixed assets1801无形资产Intangible asset
8、s1815未确认融资费用Unrecognized financing charges1901长期待摊费用Long-term deferred expenses1911待处理财产损溢Profit & loss of assets pending disposal191101待处理流动资产损溢Profit & loss of current-assets pending disposal191102待处理固定资产损溢Profit & loss of fixed assets pending disposal2101短期借款Short-term loans2111应付票据Notes payable2
9、121应付账款Accounts payable2131预收账款Advance from customers 2141代销商品款Accounts of consigned goods2151应付工资Wages payable2153应付福利费Welfare payable2161应付股利Dividends payable2171应交税金Taxes payable217101应交增值税Value added tax payable21710101进项税额Input VAT21710102已交税金Payment of VAT21710103转出未交增值税Outgoing of unpaid VAT2
10、1710104减免税款VAT relief21710105销项税额Output VAT21710106出口退税Refund of VAT for export21710107进项税额转出Outgoing of input VAT21710108出口抵减内销产品应纳税额Merchandise VAT from expert to domestic sale 21710109转出多交增值税Outgoing of over-paid VAT217102未交增值税Unpaid VAT217103应交营业税Business tax payable217104应交消费税Consumer tax payab
11、le217105应交资源税Tax on natural resources payable217106应交所得税Income tax payable217107应交土地增值税Land appreciation tax payable217108应交城市维护建设税Urban maintenance and construction tax payable217109应交房产税Real estate tax payable217110应交土地使用税Land use tax payable217111应交车船使用税Vehicle and vessel usage tax payable217112应
12、交个人所得税Personal income tax payable2176其他应交款Other fund payable2181其他应付款Other payables 2191预提费用Accrued expenses2201待转资产价值Pending transfer value of assets 2211预计负债Estimable liabilities2301长期借款Long-term loans2311应付债券Bonds payable231101债券面值Par value of bond231102债券溢价Bond premium231103债券折价Bond discount2311
13、04应计利息Accrued bond interest2321长期应付款Long-term payable2331专项应付款Specific account payable2341递延税款Deferred tax3101实收资本(或股本）Paid-in capital（or share capital)3103已归还投资Retired capital3111资本公积Capital reserve311101资本（或股本）溢价Capital (or share capital) premium311102接受捐赠非现金资产准备Restricted capital reserve of non-c
14、ash assets donation received311103接受现金捐赠Reserve of cash donation received 311104股权投资准备Restricted capital reserve of equity investments311105拨款转入Government grants received 311106外币资本折算差额Foreign currency capital conversion difference311107其他资本公积Other capital reserve3121盈余公积Surplus reserve312101法定盈余公积S
15、tatutory surplus reserve312102任意盈余公积Discretionary earning surplus312103法定公益金Statutory public welfare fund312104储备基金Reserve fund312105企业发展基金Enterprise development fund312106利润归还投资Profit return for investment3131本年利润Profit & loss summary3141利润分配Distribution profit314101其他转入Other adjustments314102提取法定盈
16、余公积金Extract for statutory surplus reserve314103提取法定公益金Extract for statutory public welfare fund314104提取储备基金Extract for reserve fund314105提取企业发展基金Extract for enterprise development fund314106提取职工奖励及福利基金Extract for staff bonus and welfare fund314107利润归还投资Profit return of capital invested314108应付优先股股利P
17、reference share dividend payable314109提取任意盈余公积Extract for discretionary earning surplus314110应付普通股股利Ordinary share dividend payable314111转作资本（或股本）的普通股股利Ordinary share dividend transfer to capital (or share)314115未分配利润Undistributed profit4101生产成本Cost of production410101基本生产成本Basic production cost4101
18、02辅助生产成本Auxiliary production cost4105制造费用Manufacturing overheads4107劳务成本Labor cost5101主营业务收入Sales revenue5102其他业务收入Revenues from other operations5201投资收益Investment income5203补贴收入Subsidy income5301营业外收入Non-operating profit5401主营业务成本Cost of sales5402主营业务税金及附加Sales tax5405其他业务支出Cost of other operations5501营业费用Operating expenses5502管理费用General and administrative expenses5503财务费用Financial expenses5601营业外支出Non-operating expenses5701所得税Income tax5801以前年度损益调整Prior period profit & loss adjustment