会计科目中英文对照表文档格式.docx
- 文档编号:6097982
- 上传时间:2023-05-06
- 格式:DOCX
- 页数:14
- 大小:65.04KB
会计科目中英文对照表文档格式.docx
《会计科目中英文对照表文档格式.docx》由会员分享,可在线阅读,更多相关《会计科目中英文对照表文档格式.docx(14页珍藏版)》请在冰点文库上搜索。
Building
建筑物
Structure
机器设备
Machineryequipment
运输设备
Transportationfacilities
工具器具
Instrumentsandimplement
1502累计折旧
Accumulateddepreciation
1505固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves
机器设备减值准备Machineryequipmentdepreciationreserves
1601工程物资
Projectgoodsandmaterial
160101
专用材料Special-purposematerial
160102
专用设备Special-purposeequipment
160103
预付大型设备款Prepaymentsforequipment
160104
为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate
1603在建工程
Construction-in-process
安装工程
Erectionworks
在安装设备
Erectingequipment-in-process
技术改造工程Technicalinnovationproject
大修理工程
Generaloverhaulproject
1605在建工程减值准备Construction-in-processdepreciationreserves
1701固定资产清理Liquidationoffixedassets
1801无形资产
Intangibleassets
专利权
Patents
非专利技术
Non-Patents
商标权
Trademarks,Tradenames
著作权
Copyrights
土地使用权
Tenure
商誉
Goodwill
1805无形资产减值准备IntangibleAssetsdepreciationreserves
专利权减值准备Patentrightsdepreciationreserves
商标权减值准备trademarkrightsdepreciationreserves
1815未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢Waitdealassetslossorincome
1901长期待摊费用Long-termdeferredandprepaidexpenses
1911待处理财产损溢Waitdealassetslossorincome
191101待处理流动资产损溢Waitdealintangibleassetslossorincome
191102待处理固定资产损溢Waitdealfixedassetslossorincome
二、负债类
Liability
短期负债
Currentliability
2101短期借款
Short-termborrowing
2111应付票据
Notespayable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
2121应付账款
Accountpayable
2131预收账款
Depositreceived
2141代销商品款
Proxysalegoodsrevenue
2151应付工资
Accruedwages
2153应付福利费
Accruedwelfarism
2161应付股利
Dividendspayable
2171应交税金
Taxpayable
217101
应交增值税valueaddedtaxpayable
21710101
进项税额WithholdingsonVAT
21710102
已交税金Payingtax
21710103
转出未交增值税UnpaidVATchangeover
21710104
减免税款Taxdeduction
21710105
销项税额SubstitutedmoneyonVAT
21710106
出口退税Taxreimbursementforexport
21710107
进项税额转出ChangeoverwithnoldingsonVAT
21710108
出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax
21710109
转出多交增值税OverpaidVATchangeover
21710110
未交增值税UnpaidVAT
217102应交营业税Businesstaxpayable
217103应交消费税Consumptiontaxpayable
217104应交资源税Resourcestax
payable
217105应交所得税Incometaxpayable
217106应交土地增值税Incrementtaxonlandvaluepayable
217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable
217108应交房产税
Housingpropertytaxpayable
217109应交土地使用税Tenuretaxpayable
217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable
217111应交个人所得税Personalincometaxpayable
2176其他应交款
Otherfundinconformitywithpaying
2181其他应付款
Otherpayables
2191预提费用
Drawingexpenseinadvance
其他负债
Otherliabilities
2201待转资产价值Pendingchangeroverassetsvalue
2211预计负债
Anticipationliabilities
长期负债
Long-termLiabilities
2301长期借款
Long-termloans
一年内到期的长期借款Long-termloansduewithinoneyear
一年后到期的长期借款Long-termloansdueoveroneyear
2311应付债券
Bondspayable
231101债券面值Facevalue,Parvalue
231102债券溢价Premiumonbonds
231103债券折价Discountonbonds
231104应计利息Accruedinterest
2321长期应付款
Long-termaccountpayable
应付融资租赁款Accruedfinancialleaseoutlay
一年内到期的长期应付Long-termaccountpayableduewithinoneyear
一年后到期的长期应付Long-termaccountpayableoveroneyear
2331专项应付款
Specialpayable
一年内到期的专项应付Long-termspecialpayableduewithinoneyear
一年后到期的专项应付Long-termspecialpayableoveroneyear
2341递延税款
Deferraltaxes三、所有者权益类OWNERS'
EQUITY资本
Capita
3101实收资本(或股本)Paid-upcapital(orstock)
实收资本
Paicl-upcapital
实收股本
Paid-upstock
3103已归还投资
InvestmentReturned
公积
3111资本公积
Capitalreserve
311101
资本(或股本)溢价Cpital(orStock)premium
311102
接受捐赠非现金资产准备Receivenon-cashdonatereserve
311103
股权投资准备Stockrightinvestmentreserves
311105
拨款转入
Allocatesumschangeoverin
311106
外币资本折算差额Foreigncurrencycapital
311107
其他资本公积Othercapitalreserve
3121盈余公积
Surplusreserves
312101
法定盈余公积Legalsurplus
312102
任意盈余公积Freesurplusreserves
312103
法定公益金Legalpublicwelfarefund
312104
储备基金
Reservefund
312105
企业发展基金Enterpriseexpensionfund
312106
利润归还投资Profitscapitalizadonreturnofinvestment
利润
Profits
3131本年利润
Currentyearprofits
3141利润分配
Profitdistribution
314101
其他转入Otherchengeoverin
314102
提取法定盈余公积Withdrawallegalsurplus
314103
提取法定公益金Withdrawallegalpublicwelfarefunds
314104
提取储备基金Withdrawalreservefund
314105
提取企业发展基金Withdrawalreserveforbusinessexpansion
314106
提取职工奖励及福利基金Withdrawalstaffandworkers'
bonusandwelfarefund
314107
314108
应付优先股股利PreferredStockdividendspayable
314109
提取任意盈余公积Withdrawalothercommonaccumulationfund
314110
应付普通股股利CommonStockdividendspayable
314111
转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)
314115
未分配利润Undistributedprofit四、成本类
Cost4101生产成本
Costofmanufacture
410101
基本生产成本Basecostofmanufacture
410102
辅助生产成本Auxiliarycostofmanufacture
4105制造费用
Manufacturingoverhead
材料费
Materials
管理人员工资ExecutiveSalaries
奖金
Wages
退职金
Retirementallowance
补贴
Bonus
外保劳务费
Outsourcingfee
福利费
Employeebenefits/welfare
会议费
Coferemce
加班餐费
Specialduties
市内交通费
Businesstraveling
通讯费
Correspondence
电话费
水电取暖费
WaterandSteam
税费
Taxesanddues
租赁费
Rent
管理费
Maintenance
车辆维护费
Vehiclesmaintenance
油料费
培训费
Educationandtraining
接待费
Entertainment
图书、印刷费Booksandprinting
运费
Transpotation
保险费
Insurancepremium
支付手续费
Commission
杂费
Sundrycharges
折旧费
Depreciationexpense
机物料消耗
Articleofconsumption
劳动保护费
Laborprotectionfees
季节性停工损失Lossonseasonalitycessation
4107劳务成本
Servicecosts五、损益类
Profitandloss收入
Income
业务收入
OPERATINGINCOME
5101主营业务收入Primeoperatingrevenue
产品销售收入Salesrevenue
服务收入
Servicerevenue
5102其他业务收入Otheroperatingrevenue
材料销售
Salesmaterials
代购代售
包装物出租
Wrappagelease
出让资产使用权收入Remiserightofassetsrevenue
返还所得税
Reimbursementofincometax
其他收入
Otherrevenue
5201投资收益
Investmentincome
短期投资收益Currentinvestmentincome
长期投资收益Long-terminvestmentincome
计提的委托贷款减值准备Withdrawalofentrustloansreserves
5203补贴收入
Subsidizerevenue
国家扶持补贴收入Subsidizerevenuefromcountry
其他补贴收入Othersubsidizerevenue
5301营业外收入
NON-OPERATINGINCOME
非货币性交易收益Non-cashdealincome
现金溢余
Cashoverage
处置固定资产净收益Netincomeondisposaloffixedassets
出售无形资产收益Incomeonsalesofintangibleassets
固定资产盘盈Fixedassetsinventoryprofit
罚款净收入
Netamercementincome
支出
Outlay
业务支出
Revenuecharges
5401主营业务成本Operatingcosts
产品销售成本Costofgoodssold
服务成本
Costofserv
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计科目 中英文 对照