常用会计科目中英对照

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1、会计科目中英对照表 1001 钞票 Cash on hand 1002 银行存款 Cash in bank 1009 其她货币资金 Other monetary fund 100901 外埠存款 Deposit in other cities 100902 银行本票 Cashier's cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用保证金 Deposit to creditor 100906 存出投资款 Cash in investing account 1

2、101 短期投资 Short-term investments 110101 股票 Short-term stock investments 110102 债券 Short-term bond investments 110203 基金 Short-term fund investments 110110 其她 Other short-term investments 1102 短期投资跌价准备 Provision for loss on decline in value of short-term investments 1111 应收票据 Notes

3、 receivable 1121 应收股利 Dividends receivable 1131 应收账款 Accounts receivable 1133 其她应收款 Other receivable 1141 坏账准备 Provision for bad debts 1151 预付账款 Advance to suppliers 1161 应收补贴款 Subsidy receivable 1201 物资采购 Materials purchased 1211 原材料 Raw materials 1221 包装物 Containers 12

4、31 低值易耗品 Low cost and short lived articles 1232 材料成本差别  Cost variances of material 1241 自制半成品 Semi-finished products 1243 库存商品 Merchandise inventory  1244 商品进销差价 Margin between selling and purchasing price on merchandise 1251 委托加工物资 Material on consignment for further processing 1

5、261 委托代销商品 Goods on consignment- out 1271 受托代销商品 Goods on consignment-in 1281 存货跌价准备 Provision for impairment of inventories 1291 分期收款发出商品 Goods on installment sales 1301 待摊费用 Prepaid expense 1401 长期股权投资 Long-term equity investments 140101 股票投资 Long-term stock investments 140102

6、 其她股权投资 Other long-term equity investments 1402 长期债权投资 Long-term debt investments 140201 债券投资 Long-term bond investments 140202 其她债权投资 Other long-term debt investments 1421 长期投资减值准备 Provision for impairment of long-term investments 1431 委托贷款 Entrusted loan 143101 本金 Principal of

7、 entrusted loan 143102 利息 Interest of entrusted loan 143103 减值准备 Provision for impairment of entrusted loan 1501 固定资产 Fixed assets-cost 1502 合计折旧 Accumulated depreciation 1505 固定资产减值准备 Provision for impairment of fixed assets 1601 工程物资 Construction material 160101 专用材料 Specifi

8、c purpose materials 160102 专用设备 Specific purpose equipments 160103 预付大型设备款 Prepayments for major equipments 160104 为生产准备的工具及器具 Tools and instruments prepared for production 1603 在建工程 Construction in process 1605 在建工程减值准备 Provision for impairment of construction in process 1701 固定资产清

9、理 Disposal of fixed assets 1801 无形资产 Intangible assets 1815 未确认融资费用 Unrecognized financing charges 1901 长期待摊费用 Long-term deferred expenses 1911 待解决财产损溢 Profit & loss of assets pending disposal 191101 待解决流动资产损溢 Profit & loss of current-assets pending disposal 191102 待解决固定资产损溢 Profi

10、t & loss of  fixed assets pending disposal 2101 短期借款 Short-term loans 2111 应付票据 Notes payable 2121 应付账款 Accounts payable 2131 预收账款 Advance from customers 2141 代销商品款 Accounts of consigned goods 2151 应付工资 Wages payable 2153 应付福利费 Welfare payable 2161 应付股利 Dividends payable 21

11、71 应交税金 Taxes payable 217101 应交增值税 Value added tax payable 21710101 进项税额 Input VAT 21710102 已交税金 Payment of VAT 21710103 转出未交增值税 Outgoing of unpaid VAT 21710104 减免税款 VAT relief 21710105 销项税额 Output VAT 21710106 出口退税 Refund of VAT for export 21710107 进项税额转出 Outgoing of input

12、 VAT 21710108 出口抵减内销产品应纳税额 Merchandise VAT from expert to domestic sale 21710109 转出多交增值税 Outgoing of over-paid VAT 217102 未交增值税 Unpaid VAT 217103 应交营业税 Business tax payable 217104 应交消费税 Consumer tax payable 217105 应交资源税 Tax on natural resources payable 217106 应交所得税 Income tax p

13、ayable 217107 应交土地增值税 Land appreciation tax payable 217108 应交都市维护建设税 Urban maintenance and construction tax payable 217109 应交房产税 Real estate tax payable 217110 应交土地使用税 Land use tax payable 217111 应交车船使用税 Vehicle and vessel usage tax payable 217112 应交个人所得税 Personal income tax payabl

14、e 2176 其她应交款 Other fund payable 2181 其她应付款 Other payables 2191 预提费用 Accrued expenses 2201 待转资产价值 Pending transfer value of assets 2211 估计负债 Estimable liabilities 2301 长期借款 Long-term loans 2311 应付债券 Bonds payable 231101 债券面值 Par value of bond 231102 债券溢价 Bond premium 231

15、103 债券折价 Bond discount 231104 应计利息 Accrued bond interest 2321 长期应付款 Long-term payable 2331 专项应付款 Specific account payable 2341 递延税款 Deferred tax 3101 实收资本(或股本） Paid-in capital（or share capital) 3103 已归还投资 Retired capital 3111 资本公积 Capital reserve 311101 资本（或股本）溢价 Capital (o

16、r share capital) premium 311102 接受捐赠非钞票资产准备 Restricted capital reserve of non-cash assets donation received 311103 接受钞票捐赠 Reserve of cash donation received 311104 股权投资准备 Restricted  capital reserve of equity  investments 311105 拨款转入 Government grants received 311106 外币资本折算差额 Foreign

17、 currency capital conversion difference 311107 其她资本公积  Other capital reserve 3121 盈余公积 Surplus reserve 312101 法定盈余公积 Statutory surplus reserve 312102 任意盈余公积 Discretionary earning surplus 312103 法定公益金 Statutory public welfare fund 312104 储藏基金 Reserve fund 312105 公司发展基金 Enterprise

18、 development fund 312106 利润归还投资 Profit return for investment 3131 本年利润 Profit & loss summary 3141 利润分派 Distribution profit 314101 其她转入 Other adjustments 314102 提取法定盈余公积金 Extract for statutory surplus reserve 314103 提取法定公益金 Extract for statutory public welfare fund 314104 提取储藏基金

19、Extract for reserve fund 314105 提取公司发展基金 Extract for enterprise development fund 314106 提取职工奖励及福利基金 Extract for  staff bonus and welfare fund 314107 利润归还投资 Profit return of capital invested 314108 应付优先股股利 Preference share dividend payable 314109 提取任意盈余公积 Extract for discretionary earn

20、ing surplus 314110 应付一般股股利 Ordinary share dividend payable 314111 转作资本（或股本）的一般股股利 Ordinary share dividend transfer to capital (or share) 314115 未分派利润 Undistributed profit 4101 生产成本 Cost of production 410101 基本生产成本 Basic production cost 410102 辅助生产成本 Auxiliary production cost 4105

21、 制造费用 Manufacturing overheads 4107 劳务成本 Labor cost 5101 主营业务收入 Sales revenue 5102 其她业务收入 Revenues from other operations 5201 投资收益 Investment income 5203 补贴收入 Subsidy income 5301 营业外收入 Non-operating profit 5401 主营业务成本 Cost of sales 5402 主营业务税金及附加 Sales tax 5405 其她业务支出 Cost of other operations 5501 营业费用 Operating expenses 5502 管理费用 General and administrative expenses 5503 财务费用 Financial expenses 5601 营业外支出 Non-operating expenses 5701 所得税 Income tax 5801 此前年度损益调节 Prior period profit & loss adjustment