会计科目英文对照.docx
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会计科目英文对照.docx
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会计科目英文对照
中国会计制度科目英文对照
应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable
应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid
期货保证金Futureguarantee
应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable
产成品(库存商品)Finishedgoods
待摊费用Prepaidanddeferredexpenses
待处理流动资产净损失UnsettledG/Loncurrentassets
一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayear
长期投资:
Long-terminvestment:
其中:
长期股权投资Including:
Longtermequityinvestment
长期债权投资 Longtermsecuritiesinvestment
*合并价差Incorporatingpricedifference
长期投资合计Totallong-terminvestment
固定资产原价Fixedassets-cost固定资产净值Fixedassets-netvalue
减:
固定资产减值准备Less:
Impairmentoffixedassets
固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets
工程物资Projectmaterial在建工程ConstructioninProgress
待处理固定资产净损失UnsettledG/Lonfixedassets
其中:
土地使用权Including:
Landuserights
递延资产(长期待摊费用)Deferredassets
其中:
固定资产修理Including:
Fixedassetsrepair
固定资产改良支出Improvementexpenditureoffixedassets
其他长期资产Otherlongtermassets
其中:
特准储备物资Amongit:
Speciallyapprovedreservingmaterials
无形及其他资产合计Totalintangibleassetsandotherassets
递延税款借项Deferredassetsdebits
应付票款Notespayable应付帐款Accountspayab1e预收帐款Advancesfromcustomers
应付工资 Accruedpayro1l应付福利费Welfarepayable应付利润(股利)Profitspayab1e
应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款 Othercreditors
预提费用Provisionforexpenses预计负债Accruedliabilities
一年内到期的长期负债Longtermliabilitiesduewithinoneyear
其他流动负债Othercurrentliabilities长期借款Long-termloanspayable
应付债券Bondspayable长期应付款long-termaccountspayable
专项应付款Specialaccountspayable
其中:
特准储备资金Including:
Specialreservefund
长期负债合计Totallongtermliabilities
递延税款贷项Deferredtaxationcredit
*少数股东权益Minorityinterests
实收资本(股本)SubscribedCapital国家资本Nationalcapital
集体资本Collectivecapital法人资本Legalperson'scapital
其中:
国有法人资本Including:
State-ownedlegalperson'scapital
集体法人资本Collectivelegalperson'scapital个人资本Personalcapital
外商资本Foreignbusinessmen'scapital
资本公积Capitalsurplus
盈余公积surplusreserve
其中:
法定盈余公积Including:
statutorysurplusreserve
公益金publicwelfarefund
补充流动资本Supplementarycurrentcapital
*未确认的投资损失(以“-”号填列)Unaffirmedinvestmentloss
未分配利润Retainedearnings
外币报表折算差额ConverteddifferenceinForeignCurrencyStatements
所有者权益合计Totalshareholder'sequity
负债及所有者权益总计TotalLiabilities&Equity
现金Cashinhand银行存款Cashinbank
其他货币资金-外埠存款Othermonetaryassets-cashinothercities
其他货币资金-银行本票Othermonetaryassets-cashier‘scheck
其他货币资金-银行汇票Othermonetaryassets-bankdraft
其他货币资金-信用卡Othermonetaryassets-creditcards
其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit
其他货币资金-存出投资款Othermonetaryassets-cashforinvestment
短期投资-股票投资Investments-Shortterm-stocks
短期投资-债券投资Investments-Shortterm-bonds
短期投资-基金投资Investments-Shortterm-funds
短期投资-其他投资Investments-Shortterm-others
短期投资跌价准备Provisionforshort-terminvestment
长期股权投资-股票投资Longtermequityinvestment-stocks
长期股权投资-其他股权投资Long termequityinvestment-others
长期债券投资-债券投资Longtermsecuritiesinvestment-bonds
长期债券投资-其他债权投资Longtermsecuritiesinvestment-others
长期投资减值准备Provisionforlong-terminvestment
应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable
应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors
预付帐款Prepayment应收补贴款 Allowancereceivable其他应收款Otherdebtors
坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors
其他流动资产Othercurrentassets
物资采购Purchase原材料Rawmaterials包装物Packingmaterials
低值易耗品Lowvalueconsumables 材料成本差异Materialcostdifference
自制半成品Self-manufacturedgoods库存商品Finishedgoods
商品进销差价Differencebetweenpurchase&salesofcommodities
委托加工物资Consignedprocessingmaterial
委托代销商品Consignment-out受托代销商品Consignment-in
分期收款发出商品Goodsoninstallmentsales
存货跌价准备Provisionforobsoletestocks
待摊费用Prepaidexpenses
待处理流动资产损益UnsettledG/Loncurrentassets
待处理固定资产损益UnsettledG/Lonfixedassets
委托贷款-本金Consignmentloan-principle
委托贷款-利息Consignmentloan-interest
委托贷款-减值准备Consignmentloan-provision
固定资产-房屋建筑物Fixedassets-Buildings
固定资产-机器设备Fixedassets-Plantandmachinery
固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures
固定资产-运输设备Fixedassets-Automobiles
累计折旧Accumulateddepreciation固定资产减值准备Impairmentoffixedassets
工程物资-专用材料Projectmaterial-specificmaterials
工程物资-专用设备Projectmaterial-specificequipment
工程物资-预付大型设备款Projectmaterial-prepaidforequipment
工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction
在建工程Constructioninprogress在建工程减值准备Impairmentofconstructioninprogress
固定资产清理Disposaloffixedassets
无形资产-专利权Intangibleassets-patent
无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how
无形资产-商标权Intangibleassets-trademarkrights
无形资产-土地使用权Intangibleassets-landuserights
无形资产-商誉Intangibleassets-goodwill无形资产减值准备Impairmentofintangibleassets
长期待摊费用Deferredassets未确认融资费用Unrecognizedfinancefees
其他长期资产Otherlongtermassets递延税款借项Deferredassetsdebits
应付票据Notespayable应付帐款Tradecreditors预收帐款Advances fromcustomers
代销商品款Consignment-inpayables其他应交款Otherpayabletogovernment
其他应付款Othercreditors应付股利Proposeddividends
待转资产价值Donatedassets 预计负债Accruedliabilities
应付短期债券Short-termdebenturespayable
预提费用Accruedexpenses应付工资Payrollpayable应付福利费Welfarepayable
短期借款-抵押借款Bankloans-Shortterm-pledged
短期借款-信用借款Bankloans-Shortterm-credit
短期借款-担保借款Bankloans-Shortterm-guaranteed
一年内到期长期借款Longtermloansduewithinoneyear
一年内到期长期应付款Longtermpayableduewithinoneyear
长期借款Bankloans-Longterm
应付债券-债券面值Bondpayable-Parvalue
应付债券-债券溢价Bondpayable-Excess
应付债券-债券折价Bondpayable-Discount
应付债券-应计利息Bondpayable-Accruedinterest
长期应付款Longtermpayable
专项应付款Specificpayable
其他长期负债Otherlongtermliabilities
应交税金-所得税Taxpayable-incometax
应交税金-增值税Taxpayable-VAT
应交税金-营业税Taxpayable-business tax
应交税金-消费税Taxpayable-consumabletax
应交税金-其他Taxpayable-others
递延税款贷项Deferredtaxationcredit
股本Sharecapital已归还投资Investmentreturned
利润分配-其他转入Profitappropriation- othertransferin
利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve
利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve
利润分配-提取储备基金Profitappropriation-reservefund
利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund
利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund
利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit
利润分配-应付优先股股利Profitappropriation-preferencesharesdividends
利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve
利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends
利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares
期初未分配利润Retainedearnings,beginningoftheyear
资本公积-股本溢价Capitalsurplus-sharepremium
资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve
资本公积-接受现金捐赠Capitalsurplus-cashdonation
资本公积-股权投资准备Capitalsurplus-investmentreserve
资本公积-拨款转入Capitalsurplus-subsidiary
资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation
资本公积-其他Capitalsurplus-others
盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve
盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve
盈余公积-法定公益金Surplusreserve-statutorywelfarereserve
盈余公积-储备基金Surplusreserve-reservefund
盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund
盈余公积-利润归还投资Surplusreserve-returnedinvestmentbyinvestment
主营业务收入Sales主营业务成本Costofsales主营业务税金及附加Salestax
营业费用Operatingexpenses管理费用Generalandadministrativeexpenses
财务费用Financialexpenses投资收益Investmentincome
其他业务收入Otheroperatingincome
营业外收入Non-operatingincome补贴收入Subsidyincome
其他业务支出Otheroperatingexpenses营业外支出Non-operatingexpenses
所得税Incometax
无形资产减值准备(本地)Provision-impairmentloss-intangi.Asset(LOCAL)
经营活动长期待摊费用Longtermoperatingdeferredexpenses
短期借款-财务公司Short-termloan-SAICFinance
无发票物料应付款项Payableformaterialwithoutinvoice
应付帐款-寄售Consignmentpayables
应付账款-国内Accountspayable-domestic
应付账款-国外Accountspayable-foreign
应付账款-关联公司Accountspayableassociatedcompanies
预收账款Downpaymentreceived
应付工资-上年结转Salarypayabletoemployee-prioryear
应付工资-应计Accrualsalaryexpenses
应付福利费-应计Accruedwelfareexpenses
应交增值税-进项税额InputVAT
应交增值税-已交税金VATpaid
应交增值税-转出未交增值税Transfer-outofunpaidVAT
应交增值税-减免税款VATdeductionsandexemptions
应交增值税-销项税额OutputVAT
应交增值税-出口退税RefundofexportVAT
应交增值税-进项税额转出Transfer-outofinputVAT
应交增值税-出口抵减内销产品应纳税Exportdutydeductible-domesticsales
应交增值税-转出多交增值税Transfer-outofoverpaidVAT
应交增值税-未交增值税UnpaidVAT
预付帐款-存货downpaymentmadeforinventories
在途物资Goodsintransit
原材料-铝RawMaterial-Aluminium
原材料-其他BOM外辅料AuxiliarymaterialsnotinBOM
包装材料-已列入物料清单PackagingMaterialinBOM
包装材料-未列入物料清单PackagingMaterialnotinBOM
低值易耗品-消耗品LVA-expendableitems
半成品Semi-finishedgoods
在制品(生产定单)Workinprocess(productionorders)
产成品Finishedgoods
外购商品Tradinggoods
存货跌价准备-材料Provision-valuedeclineofmaterial
存货跌价准备-半成品Provision-valuedeclineofsemi-finished
存货跌价准备-产成品Provision-valuedeclineoffinishedgood
发出商品 Goodssentout
待摊费用Deferredexpenses
机械及设备租赁(IFRS)Machineryandequipmentlease(IFRS)
机械及设备(IFRS)Machineryandequipment(IFRS)
应交消费税excisetaxpayable
应交所得税incometaxpayable
应交车船使用税vehicletaxpayable
应交个人所得税(代扣代缴)IndividualIncometaxpayable
应交关税CustomDutypayable
其他应交款-河道管理费riverwaymanagementcharges
其他应付款项-公积金,养老金otherpayables-housingfund
其他应付款项-教育基金otherpayables-trainingfunds
其他应付款项-医疗保险otherpayables-medicalinsurance
其他应付款项-失业保险otherpayables-unemploymen
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