會(huì)計(jì)術(shù)語(yǔ)中英文對(duì)照表

’21710108’21710109’21710106’21710105’21710103’21710101'21710104'21710102'217101會(huì)計(jì)科目中英文比較表二、欠債類(lèi)Liability短期欠債Currentliability2101短期借錢(qián)Short-termborrowing2111對(duì)付單據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance2121對(duì)付賬款A(yù)ccountpayable2131預(yù)收賬款Depositreceived2141代銷(xiāo)商品款Proxysalegoodsrevenue2151對(duì)付薪資Accruedwages2153對(duì)付福利費(fèi)Accruedwelfarism2161對(duì)付股利Dividendspayable2171應(yīng)交稅金Taxpayable應(yīng)交增值稅valueaddedtaxpayable進(jìn)項(xiàng)稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷(xiāo)項(xiàng)稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport’21710107進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidVATchangeover'21710110未交增值稅UnpaidVAT’217102應(yīng)交營(yíng)業(yè)稅Businesstaxpayable’217103應(yīng)交花費(fèi)稅Consumptiontaxpayable’217104應(yīng)交資源稅Resourcestaxpayable'217105應(yīng)交所得稅Incometaxpayable’217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable’217107應(yīng)交城市保護(hù)建設(shè)稅Taxformaintainingandbuildingcitiespayable'217108應(yīng)交房產(chǎn)稅Housingpropertytaxpayable’217109應(yīng)交土地使用稅Tenuretaxpayable'217110應(yīng)交車(chē)船使用稅Vehicleandvesselusagelicenseplatetax（VVULPT）payable’217111應(yīng)交個(gè)人所得稅Personalincometaxpayable2176其余應(yīng)交款Otherfundinconformitywithpaying2181其余對(duì)付款Otherpayables2191預(yù)提花費(fèi)Drawingexpenseinadvance其余欠債Otherliabilities2201待轉(zhuǎn)財(cái)產(chǎn)價(jià)值Pendingchangeroverassetsvalue2211估計(jì)欠債Anticipationliabilities長(zhǎng)久欠債Long-termLiabilities2301長(zhǎng)久借錢(qián)Long-termloans一年內(nèi)到期的長(zhǎng)久借錢(qián)Long—termloansduewithinoneyear一年后到期的長(zhǎng)久借錢(qián)Long—termloansdueoveroneyear2311對(duì)付債券Bondspayable'231101債券面值Facevalue,Parvalue'231102債券溢價(jià)Premiumonbonds’231103債券折價(jià)Discountonbonds'231104應(yīng)計(jì)利息Accruedinterest2321長(zhǎng)久對(duì)付款Long—termaccountpayable對(duì)付融資租借款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長(zhǎng)久對(duì)付Long-termaccountpayableduewithinoneyear一年后到期的長(zhǎng)久對(duì)付Long—termaccountpayableoveroneyear2331專(zhuān)項(xiàng)對(duì)付款Specialpayable一年內(nèi)到期的專(zhuān)項(xiàng)對(duì)付Long—termspecialpayableduewithinoneyear一年后到期的專(zhuān)項(xiàng)對(duì)付Long-termspecialpayableoveroneyear2341遞延稅款Deferraltaxes三、全部者權(quán)益類(lèi)OWNERS’EQUITY資本Capital3101實(shí)收資本（或股本）Paid—upcapital(orstock)實(shí)收資本Paicl—upcapital實(shí)收股本Paid—upstock3103已送還投資InvestmentReturned公積3111資本公積Capitalreserve'311101資本(或股本)溢價(jià)Cpital(orStock）premium'311102接受捐獻(xiàn)非現(xiàn)金財(cái)產(chǎn)準(zhǔn)備Receivenon—cashdonatereserve'311103股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves’311105撥款轉(zhuǎn)入Allocatesumschangeoverin'311106外幣資本折算差額Foreigncurrencycapital'311107其余資本公積Othercapitalreserve3121盈利公積Surplusreserves’312101法定盈利公積Legalsurplus’312102隨意盈利公積Freesurplusreserves’312103法定公益金Legalpublicwelfarefund'312104貯備基金Reservefund’312105公司發(fā)展基金Enterpriseexpensionfund’312106利潤(rùn)送還投資Profitscapitalizadonreturnofinvestment利潤(rùn)Profits3131今年利潤(rùn)C(jī)urrentyearprofits3141利潤(rùn)分派Profitdistribution’314101其余轉(zhuǎn)入Otherchengeoverin’314102提取法定盈利公積Withdrawallegalsurplus'314103提取法定公益金Withdrawallegalpublicwelfarefunds'314104提取貯備基金Withdrawalreservefund'314105提取公司發(fā)展基金Withdrawalreserveforbusinessexpansion’314106提取員工獎(jiǎng)賞及福利基金Withdrawalstaffandworkers'bonusandwelfarefund'314107利潤(rùn)送還投資Profitscapitalizadonreturnofinvestment'314108對(duì)付優(yōu)先股股利PreferredStockdividendspayable'314109提取隨意盈利公積Withdrawalothercommonaccumulationfund'314110對(duì)付一般股股利CommonStockdividendspayable’314111轉(zhuǎn)作資本（或股本）的一般股股利CommonStockdividendschangetoassets（orstock)'314115未分派利潤(rùn)Undistributedprofit五、損益類(lèi)Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME5101主營(yíng)業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷(xiāo)售收入Salesrevenue服務(wù)收入Servicerevenue5102其余業(yè)務(wù)收入Otheroperatingrevenue資料銷(xiāo)售Salesmaterials代購(gòu)代售包裝物出租Wrappagelease出讓財(cái)產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其余收入Otherrevenue5201投資利潤(rùn)Investmentincome短期投資利潤(rùn)C(jī)urrentinvestmentincome長(zhǎng)久投資利潤(rùn)Long-terminvestmentincome計(jì)提的拜托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves5203補(bǔ)助收入Subsidizerevenue國(guó)家扶助補(bǔ)助收入Subsidizerevenuefromcountry其余補(bǔ)助收入Othersubsidizerevenue5301營(yíng)業(yè)外收入NON—OPERATINGINCOME非錢(qián)幣性交易利潤(rùn)Non-cashdealincome現(xiàn)金溢余Cashoverage處理固定財(cái)產(chǎn)凈利潤(rùn)Netincomeondisposaloffixedassets銷(xiāo)售無(wú)形財(cái)產(chǎn)利潤(rùn)Incomeonsalesofintangibleassets固定財(cái)產(chǎn)盤(pán)盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenuecharges5401主營(yíng)業(yè)務(wù)成本Operatingcosts產(chǎn)品銷(xiāo)售成本Costofgoodssold服務(wù)成本Costofservice5402主營(yíng)業(yè)務(wù)稅金及附帶Taxandassociatecharge營(yíng)業(yè)稅Salestax花費(fèi)稅Consumptiontax城市保護(hù)建設(shè)稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其余業(yè)務(wù)支出Otherbusinessexpense銷(xiāo)售其余資料成本Othercostofmaterialsale其余勞務(wù)成本Othercostofservice其余業(yè)務(wù)稅金及附帶費(fèi)Othertaxandassociatecharge花費(fèi)Expenses5501營(yíng)業(yè)花費(fèi)Operatingexpenses代銷(xiāo)手續(xù)費(fèi)Consignmentcommissioncharge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium展覽費(fèi)Exhibitionfees廣告費(fèi)Advertisingfees5502管理花費(fèi)Adminisstrativeexpenses員工薪資StaffSalaries維修費(fèi)Repaircharge低值易耗攤銷(xiāo)Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)Travellingexpense工會(huì)經(jīng)費(fèi)Labourunionexpenditure研究與開(kāi)發(fā)費(fèi)Researchanddevelopmentexpense福利費(fèi)Employeebenefits/welfare員工教育經(jīng)費(fèi)Personneleducation待業(yè)保險(xiǎn)費(fèi)Unemploymentinsurance勞動(dòng)保險(xiǎn)費(fèi)Labourinsurance醫(yī)療保險(xiǎn)費(fèi)Medicalinsurance會(huì)議費(fèi)Coferemce邀請(qǐng)中介機(jī)構(gòu)費(fèi)Intermediaryorgans咨詢(xún)費(fèi)Consultfees訴訟費(fèi)Legalcost業(yè)務(wù)款待費(fèi)Businessentertainment技術(shù)轉(zhuǎn)讓費(fèi)Technologytransferfees礦產(chǎn)資源賠償費(fèi)Mineralresourcescompensationfees排污費(fèi)Pollutiondischargefees房產(chǎn)稅Housingpropertytax車(chē)船使用稅Vehicleandvesselusagelicenseplatetax（VVULPT）土地使用稅Tenuretax印花稅Stamptax5503財(cái)務(wù)花費(fèi)Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項(xiàng)手續(xù)費(fèi)Chargefortrouble各項(xiàng)特意借錢(qián)花費(fèi)Special-borrowingcost5601營(yíng)業(yè)外支出Nonbusinessexpenditure捐獻(xiàn)支出D