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中国会计科目的中英文对照
一、资产类 assets
流动资产 current assets
货币资金 cash and cash equivalents
现金 cash
银行存款 cash in bank
其他货币资金 other cash and cash equivalents
外埠存款 other city cash in bank
银行本票 cashiers cheque
银行汇票 bank draft
信用卡 credit card
信用证保证金 l/c guarantee deposits
存出投资款 refundable deposits
短期投资 short-term investments
股票 short-term investments - stock
债券 short-term investments - corporate bonds
基金 short-term investments - corporate funds
其他 short-term investments - other
短期投资跌价准备 short-term investments falling price reserves
应收款 account receivable
应收票据 note receivable
银行承兑汇票 bank acceptance
商业承兑汇票 trade acceptance
应收股利 dividend receivable
应收利息 interest receivable
应收账款 account receivable
其他应收款 other notes receivable
坏账准备 bad debt reserves
预付账款 advance money
应收补贴款 cover deficit by state subsidies of receivable
库存资产 inventories
物资采购 supplies purchasing
原材料 raw materials
包装物 wrappage
低值易耗品 low-value consumption goods
材料成本差异 materials cost variance
自制半成品 semi-finished goods
库存商品 finished goods
商品进销差价 differences between purchasing and selling price
委托加工物资 work in process - outsourced
委托代销商品 trust to and sell the goods on a commission basis
受托代销商品 commissioned and sell the goods on a commission basis
存货跌价准备 inventory falling price reserves
分期收款发出商品 collect money and send out the goods by stages
待摊费用 deferred and prepaid expenses
长期投资 long-term investment
长期股权投资 long-term investment on stocks
股票投资 investment on stocks
其他股权投资 other investment on stocks
长期债权投资 long-term investment on bonds
债券投资 investment on bonds
其他债权投资 other investment on bonds
长期投资减值准备 long-term investments depreciation reserves
股权投资减值准备 stock rights investment depreciation reserves
债权投资减值准备 bcreditors rights investment depreciation reserves
委托贷款 entrust loans
本金 principal
利息 interest
减值准备 depreciation reserves
固定资产 fixed assets
房屋 building
建筑物 structure
机器设备 machinery equipment
运输设备 transportation facilities
工具器具 instruments and implement
累计折旧 accumulated depreciation
固定资产减值准备 fixed assets depreciation reserves
房屋、建筑物减值准备 building/structure depreciation reserves
机器设备减值准备 machinery equipment depreciation reserves
工程物资 project goods and material
专用材料 special-purpose material
专用设备 special-purpose equipment
预付大型设备款 prepayments for equipment
为生产准备的工具及器具 preparative instruments and implement for fabricate
在建工程 construction-in-process
安装工程 erection works
在安装设备 erecting equipment-in-process
技术改造工程 technical innovation project
大修理工程 general overhaul project
在建工程减值准备 construction-in-process depreciation reserves
固定资产清理 liquidation of fixed assets
无形资产 intangible assets
专利权 patents
非专利技术 non-patents
商标权 trademarks, trade names
著作权 copyrights
土地使用权 tenure
商誉 goodwill
无形资产减值准备 intangible assets depreciation reserves
专利权减值准备 patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
未确认融资费用 unacknowledged financial charges
待处理财产损溢 wait deal assets loss or income
长期待摊费用 long-term deferred and prepaid expenses
待处理财产损溢 wait deal assets loss or income
待处理流动资产损溢 wait deal intangible assets loss or income
待处理固定资产损溢 wait deal fixed assets loss or income
二、负债类 liability
短期负债 current liability
短期借款 short-term borrowing
应付票据 notes payable
银行承兑汇票 bank acceptance
商业承兑汇票 trade acceptance
应付账款 account payable
预收账款 deposit received
代销商品款 proxy sale goods revenue
应付工资 accrued wages
应付福利费 accrued welfarism
应付股利 dividends payable
应交税金 tax payable
应交增值税 value added tax payable
进项税额 withholdings on vat
已交税金 paying tax
转出未交增值税 unpaid vat changeover
减免税款 tax deduction
销项税额 substituted money on vat
出口退税 tax reimbursement for export
进项税额转出 changeover withnoldings on vat
出口抵减内销产品应纳税额 export deduct domestic sales goods tax
转出多交增值税 overpaid vat changeover
未交增值税 unpaid vat
应交营业税 business tax payable
应交消费税 consumption tax payable
应交资源税 resources tax payable
应交所得税 income tax payable
应交土地增值税 increment tax on land value payable
应交城市维护建设税 tax for maintaining and building cities payable
应交房产税 housing property tax payable
应交土地使用税 tenure tax payable
应交车船使用税 vehicle and vessel usage license plate tax(vvulpt) payable
应交个人所得税 personal income tax payable
其他应交款 other fund in conformity with paying
其他应付款 other payables
预提费用 drawing expense in advance
其他负债 other liabilities
待转资产价值 pending changerover assets value
预计负债 anticipation liabilities
长期负债 long-term liabilities
长期借款 long-term loans
一年内到期的长期借款 long-term loans due within one year
一年后到期的长期借款 long-term loans due over one year
应付债券 bonds payable
债券面值 face value, par value
债券溢价 premium on bonds
债券折价 discount on bonds
应计利息 accrued interest
长期应付款 long-term account payable
应付融资租赁款 accrued financial lease outlay
一年内到期的长期应付 long-term account payable due within one year
一年后到期的长期应付 long-term account payable over one year
专项应付款 special payable
一年内到期的专项应付 long-term special payable due within one year
一年后到期的专项应付 long-term special payable over one year
递延税款 deferral taxes
三、所有者权益类 owners equity
资本 capita
实收资本(或股本) paid-up capital(or stock)
实收资本 paicl-up capital
实收股本 paid-up stock
已归还投资 investment returned
公积
资本公积 capital reserve
资本(或股本)溢价 cpital(or stock) premium
接受捐赠非现金资产准备 receive non-cash donate reserve
股权投资准备 stock right investment reserves
拨款转入 allocate sums changeover in
外币资本折算差额 foreign currency capital |
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luwei 
发表于 2008-1-14 15:10:52
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