英文會(huì)計(jì)分錄

1、中文科目 是老 的叫法） 現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金 -外埠存款 Other monetary assets - cash in other cities 其他貨幣資金 -銀行本票 Other monetary assets - cashier s check 其他貨幣資金 -銀行匯票 Other monetary assets - bank draft 其他貨幣資金 -信用卡 Other monetary assets - credit cards 其他貨幣資金 -信用證保證金 Other monetary assets - L/C de

2、posit短期投資 -債券投資 短期投資 -基金投資 短期投資 -其他投資短期投資跌價(jià)準(zhǔn)備其他貨幣資金 -存出投資款 Other monetary assets - cash for investment 短期投資 -股票投資 Investments - Short term - stocksInvestments - Short term - bondsInvestments - Short term - fundsInvestments - Short term - othersProvision for short-term investment長(zhǎng)期股權(quán)投資 -股票投資 Long ter

3、m equity investment - stocks 長(zhǎng)期股權(quán)投資 -其他股權(quán)投資 Long term equity investment - others 長(zhǎng)期債券投資 -債券投資 Long term securities investemnt - bonds 長(zhǎng)期債券投資 -其他債權(quán)投資 Long term securities investment - others 長(zhǎng)期投資減值準(zhǔn)備 Provision for long-term investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest rece

4、ivable 應(yīng)收帳款 Trade debtors 壞帳準(zhǔn)備 - 應(yīng)收帳款 Provision for doubtful debts - trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補(bǔ)貼款 Allowance receivable 其他應(yīng)收款 Other debtors壞帳準(zhǔn)備 - 其他應(yīng)收款 Provision for doubtful debts - other debtors 其他流動(dòng)資產(chǎn) Other current assets物資采購(gòu) Purchase原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value c

5、onsumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫(kù)存商品 Finished goods 商品進(jìn)銷差價(jià) Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價(jià)準(zhǔn)備 Provision for obsolet

6、e stocks待攤費(fèi)用 Prepaid expenses待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets 委托貸款 -本金 Consignment loan - principle 委托貸款 -利息 Consignment loan - interest 委托貸款 -減值準(zhǔn)備 Consignment loan - provision 固定資產(chǎn) -房屋建筑物 Fixed assets - Buildings 固定資產(chǎn) -機(jī)器設(shè)備 Fixed assets - Plant and m

7、achinery 固定資產(chǎn) -電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn) -運(yùn)輸設(shè)備 Fixed assets - Automobiles 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets 工程物資 -專用材料 Project material - specific materials 工程物資 -專用設(shè)備 Project material - specific equipment 工程物資 -預(yù)付大型設(shè)備

8、款 Project material - prepaid for equipment 工程物資 -為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準(zhǔn)備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無(wú)形資產(chǎn) -專利權(quán) Intangible assets - patent無(wú)形資產(chǎn) -非專利技術(shù) Intangible assets - indust

9、rial property and know-how 無(wú)形資產(chǎn) -商標(biāo)權(quán) Intangible assets - trademark rights 無(wú)形資產(chǎn) -土地使用權(quán) Intangible assets - land use rights 無(wú)形資產(chǎn) -商譽(yù) Intangible assets - goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets 長(zhǎng)期待攤費(fèi)用 Deferred assets 未確認(rèn)融資費(fèi)用 Unrecognized finance fees 其他長(zhǎng)期資產(chǎn) Other long term assets 遞延稅款借項(xiàng) Defer

10、red assets debits 應(yīng)付票據(jù) Notes payable 應(yīng)付帳款 Trade creditors 預(yù)收帳款 Adanvances from customers 代銷商品款 Consignment-in payables 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 應(yīng)付股利 Proposed dividends 待轉(zhuǎn)資產(chǎn)價(jià)值 Donated assets 預(yù)計(jì)負(fù)債 Accrued liabilities 應(yīng)付短期債券 Short-term debentures payable 其他流動(dòng)負(fù)債 Other curr

11、ent liabilities 預(yù)提費(fèi)用 Accrued expenses 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 短期借款 -抵押借款 Bank loans - Short term - pledged 短期借款 -信用借款 Bank loans - Short term - credit 短期借款 -擔(dān)保借款 Bank loans - Short term - guaranteed應(yīng)付債券 -債券面值 應(yīng)付債券 -債券溢價(jià)應(yīng)付債券 - 債券折價(jià) 應(yīng)付債券 -應(yīng)計(jì)利息一年內(nèi)到期長(zhǎng)期借款 Long term loans due within one

12、 year 一年內(nèi)到期長(zhǎng)期應(yīng)付款 Long term payable due within one year 長(zhǎng)期借款 Bank loans - Long termBond payable - Par valueBond payable - ExcessBond payable - DiscountBond payable - Accrued interest長(zhǎng)期應(yīng)付款 Long term payable專項(xiàng)應(yīng)付款 Specific payable 其他長(zhǎng)期負(fù)債 Other long term liabilities應(yīng)交稅金 -所得稅 應(yīng)交稅金 -增值稅 應(yīng)交稅金 -營(yíng)業(yè)稅 應(yīng)交稅金 -消費(fèi)稅

13、Tax payable - income taxTax payable - VATTax payable - business taxTax payable - consumable tax應(yīng)交稅金 -其他 Tax payable - others遞延稅款貸項(xiàng) Deferred taxation credit股本 Share capital已歸還投資 Investment returned利潤(rùn)分配 -其他轉(zhuǎn)入 Profit appropriation - other transfer in利潤(rùn)分配 -提取法定盈余公積 Profit appropriation - statutory surpl

14、us reserve 利潤(rùn)分配 -提取法定公益金 Profit appropriation - statutory welfare reserve 利潤(rùn)分配 -提取儲(chǔ)備基金 Profit appropriation - reserve fund利潤(rùn)分配 -提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund 利潤(rùn)分配 -提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation - staff bonus and welfare fund利潤(rùn)分配 -利潤(rùn)歸還投資 Profit appropriation - return

15、investment by profit 利潤(rùn)分配 -應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends 利潤(rùn)分配 -提取任意盈余公積 Profit appropriation - other surplus reserve 利潤(rùn)分配 -應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends 利潤(rùn)分配 -轉(zhuǎn)作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 期初未分配

16、利潤(rùn) Retained earnings, beginning of the year 資本公積 -股本溢價(jià) Capital surplus - share premium 資本公積 -接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve 資本公積 -接受現(xiàn)金捐贈(zèng) Capital surplus - cash donation 資本公積 -股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve 資本公積 -撥款轉(zhuǎn)入 Capital surplus - subsidiary 資本公積 -外幣資本折算差額 Capital su

17、rplus - foreign currency translation 資本公積 -其他 Capital surplus - others 盈余公積 -法定盈余公積金 Surplus reserve - statutory surplus reserve 盈余公積 -任意盈余公積金 Surplus reserve - other surplus reserve 盈余公積 -法定公益金 Surplus reserve - statutory welfare reserve 盈余公積 -儲(chǔ)備基金 Surplus reserve - reserve fund 盈余公積 -企業(yè)發(fā)展基金 Surplu

18、s reserve - enterprise development fund 盈余公積 -利潤(rùn)歸還投資 Surplus reserve - reture investment by investment主營(yíng)業(yè)務(wù)收入 Sales 主營(yíng)業(yè)務(wù)成本 Cost of sales 主營(yíng)業(yè)務(wù)稅金及附加 Sales tax 營(yíng)業(yè)費(fèi)用 Operating expenses 管理費(fèi)用 General and administrative expenses 財(cái)務(wù)費(fèi)用 Financial expenses 投資收益 Investment income 其他業(yè)務(wù)收入 Other operating income 營(yíng)業(yè)

19、外收入 Non-operating income 補(bǔ)貼收入 Subsidy income 其他業(yè)務(wù)支出 Other operating expenses 營(yíng)業(yè)外支出 Non-operating expenses 所得稅 Income tax 一、資產(chǎn)類 assets 現(xiàn)金 cash on hand 銀行存款 cash in bank 其他貨幣資金other cash and cash equivalent短期投資 short-term investment 短期投資跌價(jià)準(zhǔn)備short-term investments falling price reserve應(yīng)收票據(jù) notes receiv

20、able 應(yīng)收股利 dividend receivable 應(yīng)收利息 interest receivable 應(yīng)收帳款 accounts receivable 壞帳準(zhǔn)備bad debt reserve預(yù)付帳款 advance money 應(yīng)收補(bǔ)貼款cover deficit receivable from state subsidize其他應(yīng)收款other notes receivable在途物資 materials in transit 原材料 raw materials 包裝物 wrappage 低值易耗品 low-value consumption goods 庫(kù)存商品finished

21、goods委托加工物資work in process-outsourced委托代銷商品trust to and sell the goods on a commission basis受托代銷商品commissioned and sell the goods on a commission basis存貨跌價(jià)準(zhǔn)備inventory falling price reserve分期收款發(fā)出商品 collect money and send out the goods by stages 待攤費(fèi)用 deferred and prepaid expenses 長(zhǎng)期股權(quán)投資long-term inves

22、tment on stocks長(zhǎng)期債權(quán)投資long-term investment on bonds長(zhǎng)期投資減值準(zhǔn)備long-term investment depreciation reserve固定資產(chǎn) fixed assets 累計(jì)折舊 accumulated depreciation 工程物資project goods and material在建工程project under construction固定資產(chǎn)清理fixed assets disposal無(wú)形資產(chǎn)intangible assets開辦費(fèi) organization/preliminary expenses長(zhǎng)期待攤費(fèi)用lo

23、ng-term deferred and prepaid expenses待處理財(cái)產(chǎn)損溢 wait deal assets loss or income二、負(fù)債類debts短期借款short-term loan應(yīng)付票據(jù)notes payable應(yīng)付帳款accounts payable預(yù)收帳款advance payment代銷商品款consignor payable應(yīng)付工資accrued payroll應(yīng)付福利費(fèi)accrued welfarism應(yīng)付股利dividends payable應(yīng)交稅金| r- /. r | 、亠、4".tax payable其他應(yīng)交款accrued other payments其他應(yīng)付款other payable預(yù)提費(fèi)用drawing exp