中英文會(huì)計(jì)科目對(duì)照表

1、序號(hào)1234567891011121314151617181920212223242526272829303132333435363738日期:2010.06現(xiàn)金Cashinhand銀行存款Cashinbank其他貨幣資金-外埠存款Othermonetaryassets-cashinothercities其他貨幣資金-銀行本票O(jiān)thermonetaryassets-cashierscheck其他貨幣資金-銀行匯票O(jiān)thermonetaryassets-bankdraft其他貨幣資金-信用卡Othermonetaryassets-creditcards其他貨幣資金-信用證保證金Othermone

2、taryassets-L/Cdeposit其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestment短期投資-股票投資短期投資-債券投資短期投資-基金投資短期投資-其他投資Investments-ShortInvestments-ShortInvestments-ShortInvestments-Shortterm-stocksterm-bondsterm-fundsterm-others短.期投資跌價(jià)準(zhǔn)備Provisionforshort-terminvestment長(zhǎng)期股權(quán)投資-股票投資Longtermequityinvestment-stocks長(zhǎng)

3、期股權(quán)投資-其他股權(quán)投資Longtermequityinvestment-others長(zhǎng)期債券投資-債券投資Longtermsecuritiesinvestemnt-bonds長(zhǎng)期債券投資-其他債權(quán)投資Longtermsecuritiesinvestment-others長(zhǎng)期投資減值準(zhǔn)備Provisionforlong-terminvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendsreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款Tradedebtors壞帳準(zhǔn)備-應(yīng)收帳款Provisionfordoubtfuldebts-tradedebto

4、rs預(yù)付帳款Prepayment應(yīng)收補(bǔ)貼款A(yù)llowancereceivable其他應(yīng)收款Otherdebtors壞帳準(zhǔn)備-其他應(yīng)收款Provisionfordoubtfuldebts-otherdebtors其他流動(dòng)資產(chǎn)Othercurrentassets物資采購(gòu)Purchase原材料Rawmaterials包裝物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差異MaterialcostdifferenceFl制半成品Self-manufacturedgoods庫(kù)存商品Finishedgoods商品進(jìn)華肖差價(jià)Differencebetweenpurch

5、ase&salesofcommodities委托加工物資Consignedprocessiongmaterial委托代銷(xiāo)商品Consignment-out39404142434445464748495051525354555657585960616263646566676869707172737475767778798081受托代銷(xiāo)商品Consignment-in分期收款發(fā)岀商品Goodsoninstalmentsales存貨跌價(jià)準(zhǔn)備Provisionforobsoletestocks待攤費(fèi)用Prepaidexpenses待處理流動(dòng)資產(chǎn)損益UnsettledG/Loncurrentassets

6、待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets委托貸款-本金Consignmentloan-principle委托貸款-利息Consignmentloan-interest委托貸款-減值準(zhǔn)備Consignmentloan-provision固定資產(chǎn)-房屋建筑物Fixedassets-Buildings固定資產(chǎn)-機(jī)器設(shè)備Fixedassets-Plantandmachinery固定資產(chǎn)-電子設(shè)備、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定資產(chǎn)-運(yùn)輸設(shè)備Fixedassets-Automobiles累

7、計(jì)折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Impairmentoffixedassets工程物資-專用材料Projectmaterial-specificmaterials工程物資-專用設(shè)備Projectmaterial-specificequipment工程物資-預(yù)付大型設(shè)備款Projectmaterial-prepaidforequipment工程物資-為生產(chǎn)準(zhǔn)備的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Construetioninprogress在建工程減值準(zhǔn)備Impairmentofcon

8、structioninprogress固定資產(chǎn)清理Disposaloffixedassets無(wú)形資產(chǎn)-專利權(quán)Intangibleassets-patent無(wú)形資產(chǎn)-非專利技術(shù)Intangibleassets-industrialpropertyandknow-how無(wú)形資產(chǎn)-商標(biāo)權(quán)Intangibleassets-trademarkrights無(wú)形資產(chǎn)-土地使用權(quán)Intangibleassets-landuserights無(wú)形資產(chǎn)-商譽(yù)Intangibleassets-goodwill無(wú)形資產(chǎn)減值準(zhǔn)備Impairmentofintangibleassets長(zhǎng)期待攤費(fèi)用Deferredasset

9、s未確認(rèn)融資費(fèi)用Unrecognizedfinancefees其他長(zhǎng)期資產(chǎn)Otherlongtermassets遞延稅款借項(xiàng)Deferredassetsdebits應(yīng)付票據(jù)Notespayable應(yīng)付帳款Tradecreditors預(yù)收帳款A(yù)danvancesfromcustomers代銷(xiāo)商品款Consignment-inpayables其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors應(yīng)付股利Proposeddividends待轉(zhuǎn)資產(chǎn)價(jià)值Donatedassets預(yù)計(jì)負(fù)債Accruedliabilities應(yīng)付短.期債券Short-termdeb

10、enturespayable其他流動(dòng)負(fù)債Othercurrentliabilities828384858687888990919293949596979899100101102103104105106107108109110111112113114115116117118119預(yù)提費(fèi)用Accruedexpenses應(yīng)付工資Payrollpayable應(yīng)付福利費(fèi)Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm-credit短期借款-擔(dān)保借款Bankloans-Shortterm-guara

11、nteed一年內(nèi)到期長(zhǎng)期借款Longtermloansduewithinoneyear一年內(nèi)到期長(zhǎng)期應(yīng)付款Longtermpayableduewithinoneyear長(zhǎng)期借款Bankloans-Longterm應(yīng)付債券-債券面值Bond應(yīng)付債券-債券溢價(jià)Bond應(yīng)付債券-債券折價(jià)Bond應(yīng)付債券-應(yīng)計(jì)利息Bondpayable一Parvaluepayable一Excesspayable一Discountpayable一Accruedinterest長(zhǎng)期應(yīng)付款Longtermpayable專項(xiàng)應(yīng)付款Specificpayable其他長(zhǎng)期負(fù)債Otherlongtermliabilities應(yīng)交稅

12、金-所得稅Tax應(yīng)交稅金-增值稅Tax應(yīng)交稅金-營(yíng)業(yè)稅Tax應(yīng)交稅金-消費(fèi)稅Taxpayable一incometaxpayable-VATpayable一businesstaxpayable一consumabletax應(yīng)交稅金-其他Taxpayable-others遞延稅款貸項(xiàng)Deferredtaxationcredit股本Sharecapital已歸還投資Investmentreturned利：閏分15己一其他轉(zhuǎn)入Profitappropriation一othertransferin利潤(rùn)分配-提取法定盈余公積Profitappropriation-statutorysurplusreserv

13、e利潤(rùn)分配-提取法定公益金Profitappropriation-statutorywelfarereserve利潤(rùn)分配-提取儲(chǔ)備基金Profitappropriation-reservefund利潤(rùn)分配-提取企業(yè)發(fā)展基金Profitappropriation-enterprisedevelopmentfund利潤(rùn)分配-提取職工獎(jiǎng)勵(lì)及福利基金Profitappropriation-staffbonusandwelfarefund利潤(rùn)分配-利潤(rùn)歸還投資Profitappropriation-returninvestmentbyprofit利潤(rùn)分配-應(yīng)付優(yōu)先股股利Profitappropriati

14、on-preferencesharesdividends利潤(rùn)分配-提取任意盈余公積Profitappropriation-othersurplusreserve利潤(rùn)分配-應(yīng)付普通股股利Profitappropriation-ordinarysharesdividends利潤(rùn)分配-轉(zhuǎn)作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利潤(rùn)Retainedearnings,beginningoftheyear120121122123124125126127128129130131132133134135

15、136137138139140141142143144145146147148149150151152153154155156157158159資本公積-股本溢價(jià)Capitalsurplus-sharepremium資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Capitalsurplus-donationreserve資本公積-接受現(xiàn)金捐贈(zèng)Capitalsurplus-cashdonation資本公積-股權(quán)投資準(zhǔn)備Capitalsurplus-investmentreserve資本公積-撥款轉(zhuǎn)入Capitalsurplus-subsidiary資本公積-外幣資本折算差額Capitalsurplus-for

16、eigncurrencytranslation資本公積-其他Capitalsurplus-others盈余公積-法定盈余公積金Surplusreserve-statutorysurplusreserve盈余公積-任意盈余公積金Surplusreserve-othersurplusreserve盈余公積-法定公益金Surplusreserve一statutorywelfarereserve盈余公積-儲(chǔ)備基金Surplusreserve-reservefund盈余公積-企業(yè)發(fā)展基金Surplusreserve一enterprisedevelopmentfund盈余公積-利潤(rùn)歸還投資Surplusr

17、eserve-retureinvestmentbyinvestment主營(yíng)業(yè)務(wù)收入Sales主營(yíng)業(yè)務(wù)成本Costofsales主營(yíng)業(yè)務(wù)稅金及附加Salestax營(yíng)業(yè)費(fèi)用Operatingexpenses管理費(fèi)用Generalandadministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses投資收益Investmentincome其他業(yè)務(wù)收入Otheroperatingincome營(yíng)業(yè)外收入Non-operatingincome補(bǔ)貼收入Subsidyincome其他業(yè)務(wù)支出Otheroperatingexpenses營(yíng)業(yè)外支出Non-operatingexpenses所

18、得稅Incometax財(cái)務(wù)會(huì)計(jì)accrualbasis權(quán)責(zé)發(fā)生制Asset資產(chǎn)balancesheet資產(chǎn)負(fù)債表capitaladequacyratio資本充足率cashbasis收付實(shí)現(xiàn)制cashflowstatement現(xiàn)金流量表doubleentrymethod復(fù)式記賬法Expenses費(fèi)用Fairvalue公允價(jià)值financialreports財(cái)務(wù)報(bào)告goingconcern持續(xù)經(jīng)營(yíng)160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193

19、194195196197198199200201202203204guarantee擔(dān)保Historicalcost歷史成本Impairment減值impairmentprovision減值準(zhǔn)備incomestatement利潤(rùn)表Liabilities負(fù)債Maturity到期Xetrealizablevalue可變現(xiàn)凈值OwnersEquity所有者權(quán)益post-amortizationcosts攤余成本Presentvalue現(xiàn)值Profit利潤(rùn)Replacementcost重置成本stewardship受托責(zé)任transferorlB77transferee車(chē)專入方資產(chǎn)類(lèi)科目Assets現(xiàn)

20、金：Cashandcashequivalents銀行存款：Bankdeposit應(yīng)收賬款：Accountreceivable應(yīng)收票據(jù)：Notesreceivable應(yīng)收股利：Dividendreceivable應(yīng)收利息：Interestreceivable其他應(yīng)收款：Otherreceivables原材料：Rawmaterials在途物資：Materialsintransport庫(kù)存商品：inventory存貨跌價(jià)準(zhǔn)備：provisionforthedeclineinvalueofinventories壞賬準(zhǔn)備：Allowancefordoubtfulacounts待攤費(fèi)用：Prepaidex

21、pense交易性金融資產(chǎn)：Tradingfinancialassets持有至到期投資：held-to-maturityinvestment可供出售金融資產(chǎn)：Available-forsalefinancialassets短期投資：Short-terminvestment長(zhǎng)期股權(quán)投資：Long-1ermequityinvestment固定資產(chǎn)：Fixedassets累計(jì)折舊：Accumulateddepreciation在建L程：Construction-in-process固定資產(chǎn)減值準(zhǔn)備：provisionforthedeclineinvalueoffixedassets無(wú)形資產(chǎn)：Intan

22、gibleassets累計(jì)攤銷(xiāo)：Accumulatedamortization商譽(yù):Goodwill遞延所得稅資產(chǎn)：deferredtaxassets(DTA)負(fù)債類(lèi)Liability短期借款：Short-termloans/borrowing長(zhǎng)期借款：Long-termloans/borrowing預(yù)收賬款：advancefromcustomers/Depositreceived應(yīng)付票據(jù)：Notespayable應(yīng)付賬款：Accountpayable應(yīng)付工資薪酬:wagespayable應(yīng)付股利：Dividendspayable應(yīng)付利息：Interestpayable應(yīng)交稅費(fèi)：Taxpaya

23、ble其他應(yīng)付款：Otherpayables遞延所得稅負(fù)債:Deferredtaxliabilities205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241242243244245246247248249所有者權(quán)益類(lèi)OWNERSEQUITY實(shí)收資本：Paid-incapital資本公積：Additionalpaid-incapital盈余公積：Surplusreserves未分配利潤(rùn)：Retainedearnings成本類(lèi)科目

24、Cost生產(chǎn)成本：ManufacturingCost制造費(fèi)用：Manufacturingoverhead勞務(wù)成本：laborcosts研發(fā)支出：R&Dexpenditure損益類(lèi)Profitandloss主營(yíng)業(yè)務(wù)收入：Mainoperatingrevenue其他業(yè)務(wù)收入:Otheroperatingrevenue營(yíng)業(yè)外H攵入：Non-operatingincome投資收益：Investmentincome產(chǎn)品銷(xiāo)售收入：salesrevenue主営業(yè)務(wù)成本：Mainoperatingcosts；costofgoodssold/costofsales其他業(yè)務(wù)支出：Otheroperatingcos

25、ts營(yíng)業(yè)外支出：Non-operatingexpenditure銷(xiāo)售費(fèi)用：Sellingexpense(advertisement)管理費(fèi)用：Generalandadministrationexpense(G&Aexpense)財(cái)務(wù)費(fèi)用：Financeexpense公允價(jià)值變動(dòng)損益：Gain/lossofthechangeoffairvalue所得稅：Incometax流動(dòng)資產(chǎn)AllowanceMethod備抵法Baddebts壞賬Cash現(xiàn)金250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287288289290291292293294295CashDiscounts現(xiàn)金折扣CashEquivalents現(xiàn)金等價(jià)物consignedgoods弋銷(xiāo)存