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1、（财务会计）常用会计科目中英对照会计科目中英对照表1001 现金Cashonhand 1002 银行存款Cashinbank 1009 其他货币资金Othermonetaryfund 100901 外埠存款Depositinothercities 100902 银行本票Cashierscheque 100903 银行汇票Bankdraft 100904 信用卡Creditcard 100905 信用保证金Deposittocreditor 100906 存出投资款Cashininvestingaccount 1101 短期投资Short-terminvestments 110101 股票Sho
2、rt-termstockinvestments 110102 债券Short-termbondinvestments 110203 基金Short-termfundinvestments 110110 其他Othershort-terminvestments 1102 短期投资跌价准备Provisionforlossondeclineinvalueofshort-terminvestments 1111 应收票据Notesreceivable 1121 应收股利Dividendsreceivable 1131 应收账款Accountsreceivable 1133 其他应收款Otherrece
3、ivable 1141 坏账准备Provisionforbaddebts 1151 预付账款Advancetosuppliers 1161 应收补贴款Subsidyreceivable 1201 物资采购Materialspurchased 1211 原材料Rawmaterials 1221 包装物Containers 1231 低值易耗品Lowcostandshortlivedarticles 1232 材料成本差异Costvariancesofmaterial 1241 自制半成品Semi-finishedproducts 1243 库存商品Merchandiseinventory 124
4、4 商品进销差价Marginbetweensellingandpurchasingpriceonmerchandise 1251 委托加工物资Materialonconsignmentforfurtherprocessing 1261 委托代销商品Goodsonconsignment-out 1271 受托代销商品Goodsonconsignment-in 1281 存货跌价准备Provisionforimpairmentofinventories 1291 分期收款发出商品Goodsoninstallmentsales 1301 待摊费用Prepaidexpense 1401 长期股权投资L
5、ong-termequityinvestments 140101 股票投资Long-termstockinvestments 140102 其他股权投资Otherlong-termequityinvestments 1402 长期债权投资Long-termdebtinvestments 140201 债券投资Long-termbondinvestments 140202 其他债权投资Otherlong-termdebtinvestments 1421 长期投资减值准备Provisionforimpairmentoflong-terminvestments 1431 委托贷款Entrustedl
6、oan 143101 本金Principalofentrustedloan 143102 利息Interestofentrustedloan 143103 减值准备Provisionforimpairmentofentrustedloan 1501 固定资产Fixedassets-cost 1502 累计折旧Accumulateddepreciation 1505 固定资产减值准备Provisionforimpairmentoffixedassets 1601 工程物资Constructionmaterial 160101 专用材料Specificpurposematerials 160102
7、 专用设备Specificpurposeequipments 160103 预付大型设备款Prepaymentsformajorequipments 160104 为生产准备的工具及器具Toolsandinstrumentspreparedforproduction 1603 在建工程Constructioninprocess 1605 在建工程减值准备Provisionforimpairmentofconstructioninprocess 1701 固定资产清理Disposaloffixedassets 1801 无形资产Intangibleassets 1815 未确认融资费用Unrec
8、ognizedfinancingcharges 1901 长期待摊费用Long-termdeferredexpenses 1911 待处理财产损溢Profit&lossofassetspendingdisposal 191101 待处理流动资产损溢Profit&lossofcurrent-assetspendingdisposal 191102 待处理固定资产损溢Profit&lossoffixedassetspendingdisposal 2101 短期借款Short-termloans 2111 应付票据Notespayable 2121 应付账款Accountspayable 2131
9、预收账款Advancefromcustomers 2141 代销商品款Accountsofconsignedgoods 2151 应付工资Wagespayable 2153 应付福利费Welfarepayable 2161 应付股利Dividendspayable 2171 应交税金Taxespayable 217101 应交增值税Valueaddedtaxpayable 21710101 进项税额InputVAT 21710102 已交税金PaymentofVAT 21710103 转出未交增值税OutgoingofunpaidVAT 21710104 减免税款VATrelief 21710
10、105 销项税额OutputVAT 21710106 出口退税RefundofVATforexport 21710107 进项税额转出OutgoingofinputVAT 21710108 出口抵减内销产品应纳税额MerchandiseVATfromexperttodomesticsale 21710109 转出多交增值税Outgoingofover-paidVAT 217102 未交增值税UnpaidVAT 217103 应交营业税Businesstaxpayable 217104 应交消费税Consumertaxpayable 217105 应交资源税Taxonnaturalresourc
11、espayable 217106 应交所得税Incometaxpayable 217107 应交土地增值税Landappreciationtaxpayable 217108 应交城市维护建设税Urbanmaintenanceandconstructiontaxpayable 217109 应交房产税Realestatetaxpayable 217110 应交土地使用税Landusetaxpayable 217111 应交车船使用税Vehicleandvesselusagetaxpayable 217112 应交个人所得税Personalincometaxpayable 2176 其他应交款Ot
12、herfundpayable 2181 其他应付款Otherpayables 2191 预提费用Accruedexpenses 2201 待转资产价值Pendingtransfervalueofassets 2211 预计负债Estimableliabilities 2301 长期借款Long-termloans 2311 应付债券Bondspayable 231101 债券面值Parvalueofbond 231102 债券溢价Bondpremium 231103 债券折价Bonddiscount 231104 应计利息Accruedbondinterest 2321 长期应付款Long-t
13、ermpayable 2331 专项应付款Specificaccountpayable 2341 递延税款Deferredtax 3101 实 收 资 本(或 股本）Paid-incapital（orsharecapital)3103 已归还投资Retiredcapital 3111 资本公积Capitalreserve 311101 资本（或股本）溢价Capital(orsharecapital)premium 311102 接受捐赠非现金资产准备Restrictedcapitalreserveofnon-cashassetsdonationreceived 311103 接受现金捐赠Res
14、erveofcashdonationreceived 311104 股权投资准备Restrictedcapitalreserveofequityinvestments 311105 拨款转入Governmentgrantsreceived 311106 外币资本折算差额Foreigncurrencycapitalconversiondifference 311107 其他资本公积Othercapitalreserve 3121 盈余公积Surplusreserve 312101 法定盈余公积Statutorysurplusreserve 312102 任意盈余公积Discretionaryea
15、rningsurplus 312103 法定公益金Statutorypublicwelfarefund 312104 储备基金Reservefund 312105 企业发展基金Enterprisedevelopmentfund 312106 利润归还投资Profitreturnforinvestment 3131 本年利润Profit&losssummary 3141 利润分配Distributionprofit 314101 其他转入Otheradjustments 314102 提取法定盈余公积金Extractforstatutorysurplusreserve 314103 提取法定公益
16、金Extractforstatutorypublicwelfarefund 314104 提取储备基金Extractforreservefund 314105 提取企业发展基金Extractforenterprisedevelopmentfund 314106 提取职工奖励及福利基金Extractforstaffbonusandwelfarefund 314107 利润归还投资Profitreturnofcapitalinvested 314108 应付优先股股利Preferencesharedividendpayable 314109 提取任意盈余公积Extractfordiscretion
17、aryearningsurplus 314110 应付普通股股利Ordinarysharedividendpayable 314111 转作资本（或股本）的普通股股利Ordinarysharedividendtransfertocapital(orshare)314115 未分配利润Undistributedprofit 4101 生产成本Costofproduction 410101 基本生产成本Basicproductioncost 410102 辅助生产成本Auxiliaryproductioncost 4105 制造费用Manufacturingoverheads 4107 劳务成本L
18、aborcost 5101 主营业务收入Salesrevenue 5102 其他业务收入Revenuesfromotheroperations 5201 投资收益Investmentincome 5203 补贴收入Subsidyincome 5301 营业外收入Non-operatingprofit 5401 主营业务成本Costofsales 5402 主营业务税金及附加Salestax 5405 其他业务支出Costofotheroperations 5501 营业费用Operatingexpenses 5502 管理费用Generalandadministrativeexpenses 5503 财务费用Financialexpenses 5601 营业外支出Non-operatingexpenses 5701 所得税Incometax 5801 以前年度损益调整Priorperiodprofit&lossadjustment