会计科目中英对照表汇编

会计科目中英对照表1001现金Cash on hand 1002银行存款Cash in bank1009其他货币资金Other monetary fund外埠存款Deposit in other cities银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用保证金Deposit to creditor存出投资款Cash in investing account 1101短期投资Short-term investments股票Short-term stock investments债券Short-term bond investments基金Short-term fund investments其他Other short-term investments1102短期投资跌价准备Provision for loss on decline in value of short-term investments1111应收票据Notes receivable1121应收股利Dividends receivable1131应收账款Accounts receivable1133其他应收款Other receivable 1141坏账准备Provision for bad debts1151预付账款Advance to suppliers1161应收补贴款Subsidy receivable1201物资采购Materials purchased1211原材料Raw materials1221包装物Containers1231低值易耗品Low cost and short lived articles1232材料成本差异 Cost variances of material1241自制半成品Semi-finished products1243库存商品Merchandise inventory  1244商品进销差价Margin between selling and purchasing price on merchandise1251委托加工物资Material on consignment for further processing1261委托代销商品Goods on consignment- out1271受托代销商品Goods on consignment-in1281存货跌价准备Provision for impairment of inventories1291分期收款发出商品Goods on installment sales1301待摊费用Prepaid expense1401长期股权投资Long-term equity investments股票投资Long-term stock investments其他股权投资Other long-term equity investments1402长期债权投资Long-term debt investments债券投资Long-term bond investments其他债权投资Other long-term debt investments1421长期投资减值准备Provision for impairment of long-term investments 1431委托贷款Entrusted loan本金Principal of entrusted loan利息Interest of entrusted loan减值准备Provision for impairment of entrusted loan 1501固定资产Fixed assets-cost 1502累计折旧Accumulated depreciation1505固定资产减值准备Provision for impairment of fixed assets1601工程物资Construction material专用材料Specific purpose materials专用设备Specific purpose equipments预付大型设备款Prepayments for major equipments为生产准备的工具及器具Tools and instruments prepared for production1603在建工程Construction in process1605在建工程减值准备Provision for impairment of construction in process1701固定资产清理Disposal of fixed assets1801无形资产Intangible assets1815未确认融资费用Unrecognized financing charges1901长期待摊费用Long-term deferred expenses1911待处理财产损溢Profit & loss of assets pending disposal待处理流动资产损溢Profit & loss of current-assets pending disposal待处理固定资产损溢Profit & loss of  fixed assets pending disposal2101短期借款Short-term loans2111应付票据Notes payable2121应付账款Accounts payable2131预收账款Advance from customers 2141代销商品款Accounts of consigned goods2151应付工资Wages payable2153应付福利费Welfare payable2161应付股利Dividends payable2171应交税金Taxes payable应交增值税Value added tax payable进项税额Input VAT已交税金Payment of VAT转出未交增值税Outgoing of unpaid VAT减免税款VAT relief销项税额Output VAT出口退税Refund of VAT for export进项税额转出Outgoing of input VAT出口抵减内销产品应纳税额Merchandise VAT from expert to domestic sale 转出多交增值税Outgoing of over-paid VAT未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumer tax payable应交资源税Tax on natural resources payable应交所得税Income tax payable应交土地增值税Land appreciation tax payable应交城市维护建设税Urban maintenance and construction tax payable应交房产税Real estate tax payable应交土地使用税Land use tax payable应交车船使用税Vehicle and vessel usage tax payable应交个人所得税Personal income tax payable2176其他应交款Other fund payable2181其他应付款Other payables 2191预提费用Accrued expenses2201待转资产价值Pending transfer value of assets 2211预计负债Estimable liabilities2301长期借款Long-term loans2311应付债券Bonds payable债券面值Par value of bond债券溢价Bond premium债券折价Bond discount应计利息Accrued bond interest2321长期应付款Long-term payable2331专项应付款Specific account payable2341递延税款Deferred tax3101实收资本(或股本）Paid-in capital（or share capital)3103已归还投资Retired capital3111资本公积Capital reserve资本（或股本）溢价Capital (or share capital) premium接受捐赠非现金资产准备Restricted capital reserve of non-cash assets donation received接受现金捐赠Reserve of cash donation received 股权投资准备Restricted  capital reserve of equity  investments拨款转入Government grants received 外币资本折算差额Foreign currency capital conversion difference其他资本公积 Other capital reserve3121盈余公积Surplus reserve法定盈余公积Statutory surplus reserve任意盈余公积Discretionary earning surplus法定公益金Statutory public welfare fund储备基金Reserve fund企业发展基金Enterprise development fund利润归还投资Profit return for investment3131本年利润Profit & loss summary3141利润分配Distribution profit其他转入Other adjustments提取法定盈余公积金Extract for statutory surplus reserve提取法定公益金Extract for statutory public welfare fund提取储备基金