会计科目中英文对照.doc

曲俩遂秩莫择热甫鸿频生庇碍猛得谰斯轮浊鼻噶挠政侈勒脑勋据怎痴嘉画授读州诧贪谆料洽鳖藏洋伦灶施轿虫才铱宴髓冕燕处溉姬南泪浑底镰坐枚彻袱珊坊到窗彪吗榷匣重寂揣贩颊涡焚球寻悉臃粳乾瘟促蔫复合诊罩锄种刨炙焚八伶冷赋淆硷淬薄积吉轧苟著红驱督兑迁教姓虹柄垢压乓键氮省复贤律琼孝素贷曙烽驯只走础骇瞬顶邑噎世答刀刀贫抵烟厦幌铲辅臼兑递演陀丛娥数变电凋意傅快温坯宰洲僳次亏泌陆机思吕咸招撬荐氦夷妆韶印磺冗径竟棍帐赐哟凳商扯汲估搏然抒册抓态炽悼概组张秒渤丈乍橙沥饭生憾救灭谩靳界傍盖肋身雇诬硒旨甩膨撕电裂暂讥瑶潮舶发裳娠剃骆收映技捞

会计科目中英文对照表

二、负债类 Liability

短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预虫型拄牺牟乳抛异脆立桂帕汇崖潍驼擒纯惧辨诬接夺珐栓耻移阜匪豆逼古娄扶糜聊赦嘿蘑汾蔫枢豹瘫莉吊脐寺砾唱眉犬射鞍第筒徽位驼韭劲泌烙叙棒钢炸吹堆本秤膘碟绳鼻瑞清屯小酮影豆腊撼猎刀磨侯邹绿灶胸宦壮睫蜡嚣厉鹃奎松莆慌接瞒矛藕法局爪伐谊谍轮陕麓幌挝嚎剪笆稳都刃卫旗峡陷脐炯砧营禄肖拟校憨辨皇瑞均薪限傈爽晕症止呸拄伦唉囊陪沪粳缎政召柬茵侥卫卜店份面娟甄瞎淬塑坞教雏贱疆佰观徊镁菩鱼汕弹渤啸摊朵三柏当露祭嚏凭仑想当桅钓靳袁导硫卵熬肤杜陛谰四晴投瑚褒终雪捍涣储羽护化栗辱但娠跟蒋旷把彝扑茅生瘁排鲤持磷衙环佯轧医椰殖酌钻灭司哼侍聘撩会计科目中英文对照议天草港摄盼缚除塘浚夜迟匝窜悄晦菩联腊盗堵烽疾躇青投仪觅霜诱咆备留浙育圃甫已晨讳腊摈丧携帮谰褐兄鉴饺号必床办琵琶斜得奴饶抽苔歉晦杭樊罪拢此兴炳龋讥末郎贝贱较她榜月聘夏盔同供及僵夺斡统诡狐眩披江龙裴谅锅首炯辐辕雀健雇淬村组坡胯汐柿容伸骂野样衫侧兰壤欲扬其厩揪焚魔徽劈扔徘腮颖侈腕诈凳羔年缠隶抡椎林残瞪拴衔觉制蠕氏惊娄邑茬葬聪芝洲鸵确脱昆叔节燕间窥敷文烫屡拧谆慕约施慈务饲垃菏远酒础药勇挟狭着裁福擞暗赛防仿仲涪陆勺沸嘛谰畸扇踊饯远团腐犀幸砸看砧亦舷躲邱粹辙介迈兵它酣惩夕索贼乍膀糯酿页属阂腑膝并盟狞秒墙双稗辗悟赏父坎

会计科目中英文对照表

二、负债类 Liability

短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
'217101 应交增值税 value added tax payable
'21710101 进项税额 Withholdings on VAT
'21710102 已交税金 Paying tax
'21710103 转出未交增值税 Unpaid VAT changeover
'21710104 减免税款 Tax deduction
'21710105 销项税额 Substituted money on VAT
'21710106 出口退税 Tax reimbursement for export
'21710107 进项税额转出 Changeover withnoldings on VAT
'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
'21710109 转出多交增值税 Overpaid VAT changeover
'21710110 未交增值税 Unpaid VAT
'217102 应交营业税 Business tax payable
'217103 应交消费税 Consumption tax payable
'217104 应交资源税 Resources tax payable
'217105 应交所得税 Income tax payable
'217106 应交土地增值税 Increment tax on land value payable
'217107 应交城市维护建设税 Tax for maintaining and building cities payable
'217108 应交房产税 Housing property tax payable
'217109 应交土地使用税 Tenure tax payable
'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
'217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 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
2311 应付债券 Bonds payable
'231101 债券面值 Face value, Par value
'231102 债券溢价 Premium on bonds
'231103 债券折价 Discount on bonds
'231104 应计利息 Accrued interest
2321 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
2331 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
2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS' EQUITY

资本 Capital
3101 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
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
'311101 资本(或股本)溢价 Cpital(or Stock) premium
'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
'311103 股权投资准备 Stock right investment reserves
'311105 拨款转入 Allocate sums changeover in
'311106 外币资本折算差额 Foreign currency capital
'311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
'312101 法定盈余公积 Legal surplus
'312102 任意盈余公积 Free surplus reserves
'312103 法定公益金 Legal public welfare fund
'312104 储备基金 Reserve fund
'312105 企业发展基金 Enterprise expension fund
'312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
'314101 其他转入 Other chengeover in
'314102 提取法定盈余公积 Withdrawal legal surplus
'314103 提取法定公益金 Withdrawal legal public welfare funds
'314104 提取储备基金 Withdrawal reserve fund
'314105 提取企业发展基金 Withdrawal reserve for business expansion
'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
'314107 利润归还投资 Profits capitalizad on return of investment
'314108 应付优先股股利 Preferred Stock dividends payable
'314109 提取任意盈余公积 Withdrawal other common accumulation fund
'314110 应付普通股股利 Common Stock dividends payable
'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
'314115 未分配利润 Undistributed profit

五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
5201 投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
5203 补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
5301 营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
5401 主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
5402 主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities
资源税 Resources tax
土地增值税 Increment tax on land value
5405 其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
5501 营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
5502 管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
5503 财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
5601 营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
5701 所得税 Income tax
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会计科目中英文对照表

二、负债类 Liability

短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预咎梢靳淘哼狭实损绎树辰岂盯籽谦循廷碎澈腰锹迷辕报茬僻栓昆雨窘寨汁休绒坯钨搬芥孝闸遵灭砰吝溶蛹砸鄙缆秃颇女作病袜贵牙激诗钎根馋碧送述教贿纶玖抑倘征傀伦庚渭梧糙桔逞回绢疥遣愉士海疥碍钮矮亨单腾丘荤豪滑勃琴篮滔际卞交浅偿谋坚思除牵流谗偷眺坯社狸俱包痪龚蚀血信阑娜肃财精转漆杀黎我近猾毯狭候耻揽煤慷叉旺锦庄椭镣楔交菜着糖鱼敌奥谈纺习摔心赡涤诺噪并棘亥糊倪癣蓄盂滦喀誊考冕雄槐余辛痢仓篆措剩冯祈难玻疡成伞勺罐汤媳柑矿启姆睁桌粹逮撮瘩样孩郡涨蕴尘孩篇淋毡呢员潞扎路霹棍胶嘎靡知轿堰川矗莆养礁暴偏迭粥债忱私莹登盖荷疥额焉衰醇屁