《常用会计科目中英对照553.docx》由会员分享，可在线阅读，更多相关《常用会计科目中英对照553.docx（12页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、会计科目中英对对照表1001现金Cash onn handd 1002银行存款Cash inn bankk1009其他货币资金Other mmonetaary fuund100901外埠存款Depositt in oother citiees100902银行本票Cashierrs chheque100903银行汇票Bank drraft100904信用卡Credit card100905信用保证金Depositt to ccredittor100906存出投资款Cash inn inveestingg accoount 1101短期投资Short-tterm iinvesttmentss110
2、101股票Short-tterm sstock invesstmentts110102债券Short-tterm bbond iinvesttmentss110203基金Short-tterm ffund iinvesttmentss110110其他Other sshort-term invesstmentts1102短期投资跌价准准备Provisiion foor losss on decliine inn valuue of shortt-termm inveestmennts1111应收票据Notes rreceivvable1121应收股利Dividennds reeceivaable
3、1131应收账款Accountts recceivabble1133其他应收款Other rreceivvable 1141坏账准备Provisiion foor badd debtts1151预付账款Advancee to ssuppliiers1161应收补贴款Subsidyy receeivablle1201物资采购Materiaals puurchassed1211原材料Raw matterialls1221包装物Containners1231低值易耗品Low cosst andd shorrt livved arrticlees1232材料成本差异Cost vvariannces o
4、of matteriall1241自制半成品Semi-fiinisheed prooductss1243库存商品Merchanndise invenntory 1244商品进销差价Margin betweeen seellingg and purchhasingg pricce on merchhandisse1251委托加工物资Materiaal on consiignmennt forr furtther pprocesssing1261委托代销商品Goods oon connsignmment- out1271受托代销商品Goods oon connsignmment-iin1281存货
5、跌价准备Provisiion foor imppairmeent off inveentoriies1291分期收款发出商商品Goods oon insstallmment ssales1301待摊费用Prepaidd expeense1401长期股权投资Long-teerm eqquity invesstmentts140101股票投资Long-teerm sttock iinvesttmentss140102其他股权投资Other llong-tterm eequityy inveestmennts1402长期债权投资Long-teerm deebt innvestmments140201
6、债券投资Long-teerm boond innvestmments140202其他债权投资Other llong-tterm ddebt iinvesttmentss1421长期投资减值准准备Provisiion foor imppairmeent off longg-termm inveestmennts 1431委托贷款Entrustted looan143101本金Princippal off entrrustedd loann143102利息Interesst of entruusted loan143103减值准备Provisiion foor imppairmeent off e
7、ntrrustedd loann 1501固定资产Fixed aassetss-costt 1502累计折旧Accumullated depreeciatiion1505固定资产减值准准备Provisiion foor imppairmeent off fixeed asssets1601工程物资Construuctionn mateerial160101专用材料Specifiic purrpose materrials160102专用设备Specifiic purrpose equippmentss160103预付大型设备款款Prepaymments for mmajor equippmen
8、tss160104为生产准备的工工具及器具Tools aand innstrumments prepaared ffor prroducttion1603在建工程Construuctionn in pprocesss1605在建工程减值准准备Provisiion foor imppairmeent off consstructtion iin proocess1701固定资产清理Disposaal of fixedd asseets1801无形资产Intangiible aassetss1815未确认融资费用用Unrecoggnizedd finaancingg charrges1901长期待
9、摊费用Long-teerm deeferreed exppensess1911待处理财产损溢溢Profit & losss of assetts pennding dispoosal191101待处理流动资产产损溢Profit & losss of curreent-asssets pendiing diisposaal191102待处理固定资产产损溢Profit & losss of fixeed asssets ppendinng dissposall2101短期借款Short-tterm lloans2111应付票据Notes ppayablle2121应付账款Accountts pay
10、yable2131预收账款Advancee fromm custtomerss 2141代销商品款Accountts of consiigned goodss2151应付工资Wages ppayablle2153应付福利费Welfaree payaable2161应付股利Dividennds paayablee2171应交税金Taxes ppayablle217101应交增值税Value aadded tax ppayablle217101001进项税额Input VVAT217101002已交税金Paymentt of VVAT217101003转出未交增值税税Outgoinng of un
11、paiid VATT217101004减免税款VAT rellief217101005销项税额Output VAT217101006出口退税Refund of VAAT forr expoort217101007进项税额转出Outgoinng of inputt VAT217101008出口抵减内销产产品应纳税额额Merchanndise VAT ffrom eexpertt to ddomesttic saale 217101009转出多交增值税税Outgoinng of over-paid VAT217102未交增值税Unpaid VAT217103应交营业税Businesss taxx
12、payaable217104应交消费税Consumeer taxx payaable217105应交资源税Tax on naturral reesourcces paayablee217106应交所得税Income tax ppayablle217107应交土地增值税税Land apppreciiationn tax payabble217108应交城市维护建建设税Urban mmainteenancee and consttructiion taax payyable217109应交房产税Real esstate tax ppayablle217110应交土地使用税税Land usse ta
13、xx payaable217111应交车船使用税税Vehiclee and vesseel usaage taax payyable217112应交个人所得税税Personaal inccome ttax paayablee2176其他应交款Other ffund ppayablle2181其他应付款Other ppayablles 2191预提费用Accruedd expeenses2201待转资产价值Pendingg trannsfer valuee of aassetss 2211预计负债Estimabble liiabiliities2301长期借款Long-teerm looans2
14、311应付债券Bonds ppayablle231101债券面值Par vallue off bondd231102债券溢价Bond prremiumm231103债券折价Bond diiscounnt231104应计利息Accruedd bondd inteerest2321长期应付款Long-teerm paayablee2331专项应付款Specifiic acccount payabble2341递延税款Deferreed taxx3101实收资本(或股股本）Paid-inn capiital（or shhare ccapitaal)3103已归还投资Retiredd capiital
15、3111资本公积Capitall reseerve311101资本（或股本）溢溢价Capitall (or sharee capiital) premiium311102接受捐赠非现金金资产准备Restriccted ccapitaal resserve of noon-cassh asssets ddonatiion reeceiveed311103接受现金捐赠Reservee of ccash ddonatiion reeceiveed 311104股权投资准备Restriccted capittal reeservee of eequityy invvestmeents311105拨款转
16、入Governmment ggrantss receeived 311106外币资本折算差差额Foreignn currrency capittal coonverssion ddifferrence311107其他资本公积Other capittal reeservee3121盈余公积Surpluss reseerve312101法定盈余公积Statutoory suurpluss reseerve312102任意盈余公积Discrettionarry earrning surpllus312103法定公益金Statutoory puublic welfaare fuund312104储备基
17、金Reservee fundd312105企业发展基金Enterprrise ddeveloopmentt fundd312106利润归还投资Profit returrn forr inveestmennt3131本年利润Profit & losss summmary3141利润分配Distribbutionn proffit314101其他转入Other aadjusttmentss314102提取法定盈余公公积金Extractt for statuutory surpllus reeservee314103提取法定公益金金Extractt for statuutory publiic we
18、llfare fund314104提取储备基金Extractt for reserrve fuund314105提取企业发展基基金Extractt for enterrprisee deveelopmeent fuund314106提取职工奖励及及福利基金Extractt for stafff bonnus annd wellfare fund314107利润归还投资Profit returrn of capittal innvesteed314108应付优先股股利利Prefereence sshare dividdend ppayablle314109提取任意盈余公公积Extractt fo
19、r discrretionnary eearninng surrplus314110应付普通股股利利Ordinarry shaare diividennd payyable314111转作资本（或股股本）的普通通股股利Ordinarry shaare diividennd traansferr to ccapitaal (orr sharre)314115未分配利润Undistrributeed proofit4101生产成本Cost off prodductioon410101基本生产成本Basic pproducction cost410102辅助生产成本Auxiliaary prrodu
20、cttion ccost4105制造费用Manufaccturinng oveerheadds4107劳务成本Labor ccost5101主营业务收入Sales rrevenuue5102其他业务收入Revenuees froom othher opperatiions5201投资收益Investmment iincomee5203补贴收入Subsidyy incoome5301营业外收入Non-opeeratinng proofit5401主营业务成本Cost off salees5402主营业务税金及及附加Sales ttax5405其他业务支出Cost off otheer opeeratioons5501营业费用Operatiing exxpensees5502管理费用Generall and adminnistraative expennses5503财务费用Financiial exxpensees5601营业外支出Non-opeeratinng exppensess5701所得税Income tax5801以前年度损益调调整Prior pperiodd proffit & loss adjusstmentt