中国会计制度科目英文对照表
[size=3][font=宋体]现金 Cash in hand [/font][/size][size=3][font=宋体]银行存款 Cash in bank [/font][/size]
[size=3][font=宋体]其他货币资金-外埠存款Other monetary assets - cash in other cities [/font][/size]
[size=3][font=宋体]其他货币资金-银行本票 Other monetary assets - cashier‘s check [/font][/size]
[size=3][font=宋体]其他货币资金-银行汇票 Other monetary assets - bank draft [/font][/size]
[size=3][font=宋体]其他货币资金-信用卡 Other monetary assets - credit cards [/font][/size]
[size=3][font=宋体]其他货币资金-信用证保证金 Other monetary assets - L/C deposit [/font][/size]
[size=3][font=宋体]其他货币资金-存出投资款 Other monetary assets - cash for investment
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[size=3][font=宋体]短期投资-股票投资 Investments - Short term - stocks [/font][/size]
[size=3][font=宋体]短期投资-债券投资 Investments - Short term - bonds [/font][/size]
[size=3][font=宋体]短期投资-基金投资 Investments - Short term - funds [/font][/size]
[size=3][font=宋体]短期投资-其他投资 Investments - Short term - others [/font][/size]
[size=3][font=宋体]短期投资跌价准备 Provision for short-term investment [/font][/size]
[size=3][font=宋体]长期股权投资-股票投资 Long term equity investment - stocks [/font][/size]
[size=3][font=宋体]长期股权投资-其他股权投资 Long
term equity investment - others [/font][/size]
[size=3][font=宋体]长期债券投资-债券投资 Long term securities investemnt - bonds [/font][/size]
[size=3][font=宋体]长期债券投资-其他债权投资 Long term securities investment - others [/font][/size]
[size=3][font=宋体]长期投资减值准备 Provision for long-term investment [/font][/size]
[size=3][font=宋体]应收票据 Notes receivable [/font][/size]
[size=3][font=宋体]应收股利 Dividends receivable [/font][/size]
[size=3][font=宋体]应收利息 Interest receivable [/font][/size]
[size=3][font=宋体]应收帐款 Trade debtors [/font][/size]
[size=3][font=宋体]坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [/font][/size]
[size=3][font=宋体]预付帐款 Prepayment [/font][/size]
[size=3][font=宋体]应收补贴款
Allowance receivable [/font][/size]
[size=3][font=宋体]其他应收款 Other debtors [/font][/size]
[size=3][font=宋体]坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [/font][/size]
[size=3][font=宋体]其他流动资产 Other current assets [/font][/size]
[size=3][font=宋体]物资采购 Purchase [/font][/size]
[size=3][font=宋体]原材料 Raw materials [/font][/size]
[size=3][font=宋体]包装物 Packing materials [/font][/size]
[size=3][font=宋体]低值易耗品 Low value consumbles
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[size=3][font=宋体]材料成本差异 Material cost difference [/font][/size]
[size=3][font=宋体]自制半成品 Self-manufactured goods [/font][/size]
[size=3][font=宋体]库存商品 Finished goods [/font][/size]
[size=3][font=宋体]商品进销差价 Difference between purchase & sales of commodities [/font][/size]
[size=3][font=宋体]委托加工物资 Consigned processiong material [/font][/size]
[size=3][font=宋体]委托代销商品 Consignment-out [/font][/size]
[size=3][font=宋体]受托代销商品 Consignment-in [/font][/size]
[size=3][font=宋体]分期收款发出商品 Goods on instalment sales [/font][/size]
[size=3][font=宋体]存货跌价准备 Provision for obsolete stocks [/font][/size]
[size=3][font=宋体]待摊费用 Prepaid expenses [/font][/size]
[size=3][font=宋体]待处理流动资产损益 Unsettled G/L on current assets [/font][/size]
[size=3][font=宋体]待处理固定资产损益 Unsettled G/L on fixed assets [/font][/size]
[size=3][font=宋体]委托贷款-本金 Consignment loan - principle [/font][/size]
[size=3][font=宋体]委托贷款-利息 Consignment loan - interest [/font][/size]
[size=3][font=宋体]委托贷款-减值准备 Consignment loan - provision [/font][/size]
[size=3][font=宋体]固定资产-房屋建筑物 Fixed assets - Buildings [/font][/size]
[size=3][font=宋体]固定资产-机器设备 Fixed assets - Plant and machinery [/font][/size]
[size=3][font=宋体]固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures [/font][/size]
[size=3][font=宋体]固定资产-运输设备 Fixed assets - Automobiles [/font][/size]
[size=3][font=宋体]累计折旧 Accumulated depreciation [/font][/size]
[size=3][font=宋体]固定资产减值准备 Impairment of fixed assets
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[size=3][font=宋体]工程物资-专用材料 Project material - specific materials [/font][/size]
[size=3][font=宋体]工程物资-专用设备 Project material - specific equipment [/font][/size]
[size=3][font=宋体]工程物资-预付大型设备款 Project material - prepaid for equipment [/font][/size]
[size=3][font=宋体]工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [/font][/size]
[size=3][font=宋体]在建工程 Construction in progress [/font][/size]
[size=3][font=宋体]在建工程减值准备 Impairment of construction in progress [/font][/size]
[size=3][font=宋体]固定资产清理 Disposal of fixed assets [/font][/size]
[size=3][font=宋体]无形资产-专利权 Intangible assets - patent [/font][/size]
[size=3][font=宋体]无形资产-非专利技术 Intangible assets - industrial property and know-how [/font][/size]
[size=3][font=宋体]无形资产-商标权 Intangible assets - trademark rights [/font][/size]
[size=3][font=宋体]无形资产-土地使用权 Intangible assets - land use rights [/font][/size]
[size=3][font=宋体]无形资产-商誉 Intangible assets - goodwill [/font][/size]
[size=3][font=宋体]无形资产减值准备 Impairment of intangible assets [/font][/size]
[size=3][font=宋体]长期待摊费用 Deferred assets [/font][/size]
[size=3][font=宋体]未确认融资费用 Unrecognized finance fees [/font][/size]
[size=3][font=宋体]其他长期资产 Other long term assets [/font][/size]
[size=3][font=宋体]递延税款借项 Deferred assets debits [/font][/size]
[size=3][font=宋体]应付票据 Notes payable [/font][/size]
[size=3][font=宋体]应付帐款 Trade creditors [/font][/size]
[size=3][font=宋体]预收帐款 Adanvances
from customers [/font][/size]
[size=3][font=宋体]代销商品款 Consignment-in payables [/font][/size]
[size=3][font=宋体]其他应交款 Other payable to government [/font][/size]
[size=3][font=宋体]其他应付款 Other creditors [/font][/size]
[size=3][font=宋体]应付股利 Proposed dividends [/font][/size]
[size=3][font=宋体]待转资产价值 Donated assets
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[size=3][font=宋体]预计负债 Accrued liabilities [/font][/size]
[size=3][font=宋体]应付短期债券 Short-term debentures payable [/font][/size]
[size=3][font=宋体]其他流动负债 Other current liabilities [/font][/size]
[size=3][font=宋体]预提费用 Accrued expenses [/font][/size]
[size=3][font=宋体]应付工资 Payroll payable [/font][/size]
[size=3][font=宋体]应付福利费 Welfare payable [/font][/size]
[size=3][font=宋体]短期借款-抵押借款 Bank loans - Short term - pledged [/font][/size]
[size=3][font=宋体]短期借款-信用借款 Bank loans - Short term - credit [/font][/size]
[size=3][font=宋体]短期借款-担保借款 Bank loans - Short term - guaranteed [/font][/size]
[size=3][font=宋体]一年内到期长期借款 Long term loans due within one year [/font][/size]
[size=3][font=宋体]一年内到期长期应付款 Long term payable due within one year [/font][/size]
[size=3][font=宋体]长期借款 Bank loans - Long term [/font][/size]
[size=3][font=宋体]应付债券-债券面值 Bond payable - Par value [/font][/size]
[size=3][font=宋体]应付债券-债券溢价 Bond payable - Excess [/font][/size]
[size=3][font=宋体]应付债券-债券折价 Bond payable - Discount [/font][/size]
[size=3][font=宋体]应付债券-应计利息 Bond payable - Accrued interest [/font][/size]
[size=3][font=宋体]长期应付款 Long term payable [/font][/size]
[size=3][font=宋体]专项应付款 Specific payable [/font][/size]
[size=3][font=宋体]其他长期负债 Other long term liabilities [/font][/size]
[size=3][font=宋体]应交税金-所得税 Tax payable - income tax [/font][/size]
[size=3][font=宋体]应交税金-增值税 Tax payable - VAT [/font][/size]
[size=3][font=宋体]应交税金-营业税 Tax payable - business
tax [/font][/size]
[size=3][font=宋体]应交税金-消费税 Tax payable - consumable tax [/font][/size]
[size=3][font=宋体]应交税金-其他 Tax payable - others [/font][/size]
[size=3][font=宋体]递延税款贷项 Deferred taxation credit [/font][/size]
[size=3][font=宋体]股本 Share capital [/font][/size]
[size=3][font=宋体]已归还投资 Investment returned [/font][/size]
[size=3][font=宋体]利润分配-其他转入 Profit appropriation -
other transfer in [/font][/size]
[size=3][font=宋体]利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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[size=3][font=宋体]利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [/font][/size]
[size=3][font=宋体]利润分配-提取储备基金 Profit appropriation - reserve fund
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[size=3][font=宋体]利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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[size=3][font=宋体]利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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[size=3][font=宋体]利润分配-利润归还投资 Profit appropriation - return investment by profit [/font][/size]
[size=3][font=宋体]利润分配-应付优先股股利 Profit appropriation - preference shares dividends [/font][/size]
[size=3][font=宋体]利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [/font][/size]
[size=3][font=宋体]利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [/font][/size]
[size=3][font=宋体]利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [/font][/size]
[size=3][font=宋体]期初未分配利润 Retained earnings, beginning of the year [/font][/size]
[size=3][font=宋体]资本公积-股本溢价 Capital surplus - share premium [/font][/size]
[size=3][font=宋体]资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [/font][/size]
[size=3][font=宋体]资本公积-接受现金捐赠 Capital surplus - cash donation [/font][/size]
[size=3][font=宋体]资本公积-股权投资准备 Capital surplus - investment reserve [/font][/size]
[size=3][font=宋体]资本公积-拨款转入 Capital surplus - subsidiary [/font][/size]
[size=3][font=宋体]资本公积-外币资本折算差额 Capital surplus - foreign currency translation [/font][/size]
[size=3][font=宋体]资本公积-其他 Capital surplus - others [/font][/size]
[size=3][font=宋体]盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [/font][/size]
[size=3][font=宋体]盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [/font][/size]
[size=3][font=宋体]盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [/font][/size]
[size=3][font=宋体]盈余公积-储备基金 Surplus reserve - reserve fund [/font][/size]
[size=3][font=宋体]盈余公积-企业发展基金 Surplus reserve - enterprise development fund [/font][/size]
[size=3][font=宋体]盈余公积-利润归还投资 Surplus reserve - reture investment by investment [/font][/size]
[size=3][font=宋体]主营业务收入 Sales [/font][/size]
[size=3][font=宋体]主营业务成本 Cost of sales [/font][/size]
[size=3][font=宋体]主营业务税金及附加 Sales tax [/font][/size]
[size=3][font=宋体]营业费用 Operating expenses [/font][/size]
[size=3][font=宋体]管理费用 General and administrative expenses [/font][/size]
[size=3][font=宋体]财务费用 Financial expenses [/font][/size]
[size=3][font=宋体]投资收益 Investment income [/font][/size]
[size=3][font=宋体]其他业务收入 Other operating income [/font][/size]
[size=3][font=宋体]营业外收入 Non-operating income [/font][/size]
[size=3][font=宋体]补贴收入 Subsidy income [/font][/size]
[size=3][font=宋体]其他业务支出 Other operating expenses [/font][/size]
[size=3][font=宋体]营业外支出 Non-operating expenses [/font][/size]
[size=3][font=宋体]所得税 Income tax[/font][/size]
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