常用會計科目中英對照

1、吧會計科目中英對敗照表捌1001捌現(xiàn)金斑Cash on扮 hand 扒1002叭銀行存款阿Cash in懊 bank哀1009吧其他貨幣資金案Other m叭onetary奧 fund暗100901芭外埠存款襖Deposit矮 in oth拜er citi襖es氨100902矮銀行本票礙Cashier岸s cheq啊ue敖100903安銀行匯票氨Bank dr罷aft叭100904般信用卡氨Credit 罷card壩100905骯信用保證金爸Deposit八 to cre昂ditor愛100906辦存出投資款般Cash拌 in inv敖esting 班account哎 霸1101骯短期投資安S

2、hort-t澳erm inv翱estment愛s班110101安股票捌Short-t熬erm sto八ck inve安stments鞍110102擺債券俺Short-t般erm bon暗d inves奧tments吧110203按基金邦Short-t頒erm fun安d inves頒tments瓣110110伴其他凹Other s愛hort-te靶rm inve擺stments傲1102皚短期投資跌價準稗備邦Provisi澳on for 挨loss on胺 decl拜ine in 岸value o挨f short哎-term i吧nvestme懊nts癌1111瓣應收票據(jù)半Notes r盎ec

3、eivab頒le佰1121柏應收股利般Dividen巴ds rece氨ivable罷1131背應收賬款鞍Account芭s recei懊vable澳1133笆其他應收款挨Other r鞍eceivab扒le 版1141矮壞賬準備安Provisi拜on for 熬bad deb靶ts熬1151氨預付賬款俺Advance捌 to sup拔pliers鞍1161襖應收補貼款哀Subsidy哎 receiv敗abl俺e跋1201斑物資采購矮Materia芭ls purc頒hased頒1211半原材料澳Raw mat懊erials唉1221跋包裝物搬Contain頒ers俺1231斑低值易耗品盎Low

4、cos邦t and s皚hort li襖ved art般icles捌1232拔材料成本差異壩Cost v叭ariance熬s of ma百terial皚1241靶自制半成品柏Semi-fi氨nished 跋product芭s艾1243熬庫存商品跋Merchan凹dise in柏ventory半 佰1244岸商品進銷差價敖Margin 澳b俺etween 敗selling凹 and pu稗r(nóng)chasin礙g price骯 on mer瓣chandis霸e背1251矮委托加工物資絆Materia捌l on co唉nsignme啊nt for 把further百 proces稗sing叭1261拜委

5、托代銷商品板Goods o頒n consi邦gnment-凹 out版1271百受托代銷商品叭Goods o哀n consi案gnment-澳in搬1281凹存貨跌價準備跋Provisi巴on for 岸impairm八ent of 爸invento柏ries艾1291頒分期收款發(fā)出商扮品瓣G唉oods on靶 instal癌lment s艾ales奧1301拜待攤費用板Prepaid壩 expens半e耙1401按長期股權投資芭Long-te辦rm equi骯ty inve吧stments案140101扮股票投資敖Long-te瓣rm stoc案k inves壩tments頒140102愛其

6、他股權投資擺Other l唉ong-ter埃m equit哀y inves稗tments叭1402扮長期債權投資鞍Long-te拌rm debt靶 invest搬ments版140201按債券投資敖Long-te白rm bond案 in辦vestmen斑ts澳140202壩其他債權投資跋Other l熬ong-ter隘m debt 癌investm鞍ents搬1421白長期投資減值準岸備頒Provisi胺on for 奧impairm按ent of 斑long-te伴rm inve跋stments吧 翱1431白委托貸款矮Entrust氨ed loan邦143101班本金哀Princip藹al

7、 of e把ntruste霸d loan氨143102叭利息拔Interes靶t of en盎trusted半 loan伴143103安減值準備俺Provisi伴on for 扒im罷pairmen拌t of en爸trusted邦 loan 鞍1501骯固定資產(chǎn)傲Fixed a背ssets-c啊ost 耙1502扳累計折舊背Accumul拌ated de皚preciat吧ion礙1505罷固定資產(chǎn)減值準骯備靶Provisi吧on for 按impairm拔ent of 澳fixed a翱ssets稗1601敗工程物資凹Constru背ction m愛aterial板160101埃專用材料擺S

8、pecifi辦c purpo靶se mate懊rials氨160102胺專用設備壩Specifi扒c purpo稗se equ拌ipments耙160103百預付大型設備款懊Prepaym頒ents fo邦r major熬 equipm澳ents靶160104靶為生產(chǎn)準備的工傲具及器具骯Tools a絆nd inst奧ruments盎 prepar俺ed for 跋product疤ion芭1603澳在建工程八Constru壩ction i阿n proce艾ss靶1605拌在建工程減值準翱備搬Provisi拌on for 版impairm傲ent of 版constru斑ction i隘n pr

9、oce艾ss半1701八固定資產(chǎn)清理扮Disposa斑l of fi俺xed 唉assets擺1801翱無形資產(chǎn)捌Intangi岸ble ass半ets頒1815熬未確認融資費用澳Unrecog絆nized f俺inancin骯g charg耙es盎1901凹長期待攤費用般Long-te隘rm defe邦rred ex把penses背1911哀待處理財產(chǎn)損溢爸Profit 隘& loss 笆of asse搬t(yī)s pend暗ing dis柏posal白191101翱待處理流動資產(chǎn)傲損溢壩Profit 傲& loss 疤of curr罷ent-ass哀ets pen拌ding di版sposal柏

10、191102藹待處理固定資產(chǎn)暗損溢絆Profit 拌& loss 疤of fix版ed asse吧ts pend笆ing dis八posal八2101疤短期借款敖Short-t絆erm loa鞍ns安2111俺應付票據(jù)鞍Notes p柏ayable捌2121巴應付賬款班Account哀s payab傲le礙2131絆預收賬款版Advance盎 from c奧ustomer按s 稗2141斑代銷商品款伴Account胺s of co邦nsigned半 goods擺2151澳應付工資隘Wages p疤ayable翱2153岸應付福利費矮Welfare安 p把ayable艾2161安應付股利白Div

11、iden笆ds paya傲ble般2171絆應交稅金半Taxes p敖ayable哀217101案應交增值稅巴Value a翱dded ta昂x payab隘le澳2171010岸1安進項稅額鞍Input V埃AT靶2171010佰2安已交稅金懊Payment爸 of VAT稗2171010叭3礙轉(zhuǎn)出未交增值稅斑Outgoin胺g of un哀paid VA啊T罷2171010板4啊減免稅款扳VAT rel佰ief壩2171010扮5挨銷項稅額懊Output 搬VAT拌2171010啊6背出口退稅邦Refund 唉of VAT 傲for exp佰ort瓣2171010伴7哎進項稅額轉(zhuǎn)出襖Out

12、goin埃g of in跋put VAT啊2171010八8哀出口抵減內(nèi)銷產(chǎn)佰品應納稅額叭Merchan斑dise VA頒T from 凹expert 班to dome哎stic sa鞍l(fā)e 霸2171010骯9熬轉(zhuǎn)出多交增值稅拔Outgoin巴g of ov澳er-paid扳 VAT背217102熬未交增值稅靶Unpaid 案VAT骯217103白應交營業(yè)稅百Busines哀s tax p柏ayable隘217104哀應交消費稅鞍Consume俺r tax p礙ayable扳217105岸應交資源稅澳Tax on 搬natural皚 resour佰ces pay捌able邦217106啊應交

13、所得稅藹Income 艾tax pay哀able扒217107奧應交土地增值稅熬Land ap芭preciat礙ion tax柏 payabl敗e捌217108霸應交城市維護建靶設稅凹Urban m癌aintena熬nce and挨 constr白uction 半tax pay皚able耙217109暗應交房產(chǎn)稅扒Real es骯tate ta疤x payab柏le翱217110扮應交土地使用稅敗Land us敖e tax p哀ayable矮217111啊應交車船使用稅胺Vehicle鞍 and ve鞍ssel us澳age tax氨 payabl熬e盎217112啊應交個人所得稅拜Perso

14、na稗l incom耙e tax p阿ayable跋2176隘其他應交款哎Other f八und pay愛able挨2181懊其他應付款翱Other p耙ayables盎 扳2191澳預提費用半Accrued隘 expens巴es熬2201班待轉(zhuǎn)資產(chǎn)價值靶Pending盎 transf耙er valu癌e of as唉sets 岸2211版預計負債般Estimab叭le liab扒ilities皚2301稗長期借款壩Long-te靶rm loan凹s伴2311斑應付債券案Bonds p百ayable氨231101敖債券面值昂Par val骯ue of b埃ond班231102翱債券溢價翱Bon

15、d pr背emium啊231103耙債券折價凹Bond di阿scount辦231104鞍應計利息礙Accrued吧 bond i半nterest奧2321背長期應付款挨Long-te胺rm paya拌ble巴2331鞍專項應付款稗Specifi胺c accou巴nt paya盎ble隘2341笆遞延稅款芭Deferre稗d tax壩3101挨實收資本澳(愛或股本）捌Paid-in扒 capita胺l氨（八or shar案e capit班al)板3103扳已歸還投資礙Retired搬 capita敗l霸3111矮資本公積百Capital敖 reserv敗e襖311101骯資本（或股本）伴溢價癌

16、Capital俺 (or sh邦are cap癌ital) p捌remium安311102捌接受捐贈非現(xiàn)金氨資產(chǎn)準備版Restric板ted cap百ital re拌serve o敗f non-c斑ash ass柏ets don疤ation r頒eceived稗311103把接受現(xiàn)金捐贈跋Reserve熬 of cas白h donat拔ion rec斑eived 敗311104藹股權投資準備矮Restric按ted ca按pital r佰eserve 傲of equi稗ty inv哎estment藹s拔311105白撥款轉(zhuǎn)入唉Governm癌ent gra骯nts rec昂eived 胺311

17、106阿外幣資本折算差背額扮Foreign傲 curren敗cy capi襖tal con阿version挨 differ岸ence捌311107半其他資本公積稗Other 佰capital藹 reserv稗e擺3121襖盈余公積皚Surplus邦 reserv扒e礙312101柏法定盈余公積疤Statuto澳ry surp班l(xiāng)us res懊erve耙312102昂任意盈余公積疤Discret爸ionary 拔earning八 surplu阿s吧312103拔法定公益金擺Statuto擺ry publ八ic welf癌are fun爸d敖312104壩儲備基金半Reserve扮 fund班31

18、2105捌企業(yè)發(fā)展基金絆Enterpr班ise dev翱elopmen藹t fund瓣312106搬利潤歸還投資案Profit 矮return 絆for inv矮estment跋3131芭本年利潤稗Profit 捌& loss 靶summary懊3141襖利潤分配岸Distrib拌ution p凹rofit安314101把其他轉(zhuǎn)入耙Other a皚djustme愛nts頒314102暗提取法定盈余公拜積金邦Extract啊 for st叭atutory搬 surplu吧s reser佰ve奧314103俺提取法定公益金拔Extract八 for st敗atutory靶 public哎 welf

19、ar笆e fund熬314104岸提取儲備基金暗Extract半 for re壩serve f皚und半314105按提取企業(yè)發(fā)展基瓣金氨Extract吧 for en按terpris八e devel埃opment 八fund柏314106唉提取職工獎勵及盎福利基金哀Extract扒 for s把taff bo俺nus and版 welfar哎e fund芭314107把利潤歸還投資敗Profit 盎return 拌of capi八tal inv挨ested艾314108擺應付優(yōu)先股股利背Prefere啊nce sha扮re divi俺dend pa霸yable伴314109骯提取任意盈余公吧積擺Extract芭 for di芭scretio胺nary ea岸rning s班urplus伴314110埃應付普通股股利罷Ordinar柏y share八 divide百nd paya扳ble盎314111啊轉(zhuǎn)作資本（或股稗本）的普通股股拜利扮Ordinar斑y share拌 divide阿nd tran襖sfer to氨 capita昂l (or s愛hare)搬314115靶未分配利潤白Undistr骯ibuted 岸profit