中英会计科目术语词汇表
会计术语中英文词汇对照表
会计术语中英文词汇对照表导言会计是一门涉及到财务信息记录、报告和分析的学科，具有全球化的特点。
无论是在国内还是国际上，会计术语的词汇对照表都是学习和使用会计的基础之一。
本文将提供一份包含常见会计术语中英文词汇对照表，以帮助读者更好地理解和运用会计术语。
本文所提供的词汇对照表并非全面，仅仅包含了部分常见的会计术语。
在实际应用中，根据具体情况可能还需要参考其他参考文献或术语表。
会计术语中英文词汇对照表以下是常见会计术语的中英文词汇对照表：中文英文会计Accounting财务Finance资产Asset负债Liability所有者权益Owner’s Equity收入Revenue支出Expense成本Cost利润Profit费用Fee报表Financial Statement 资产负债表Balance Sheet损益表Income Statement现金流量表Cash Flow Statement营业收入Operating Revenue营业成本Operating Cost资产减值损失Impairment Loss无形资产摊销费用Amortization Expense递延所得税资产Deferred Tax Asset递延所得税负债Deferred Tax Liability预付账款Prepaid Expenses结语会计术语是会计学习和实践中的重要一环，准确理解和运用这些术语对于从事会计相关工作的人员至关重要。
希望本文所提供的会计术语中英文词汇对照表能为读者提供帮助。
同时也提醒读者要根据具体情况和实际需求，进一步扩充和完善自己的会计术语词汇库，以应对各种会计场景。
会计科目中英文对照
会计科目中英文对照引言会计科目是会计核算中的基本单位，它既是会计信息的统计单位，也是会计核算的基本对象。
会计科目的设立和使用对于正确记录和反映经济活动具有重要意义。
会计科目中英文对照是在国际商务活动中至关重要的一环，能够帮助不同语言和文化背景的人员更好地理解和交流财务信息。
本文将介绍常见的会计科目中英文对照，以便帮助读者更好地掌握相关知识。
资产类科目（Asset Accounts）1.现金 (Cash)2.银行存款 (Bank Deposits)3.应收账款 (Accounts Receivable)4.存货 (Inventory)5.长期投资 (Long-term Investments)6.固定资产 (Fixed Assets)7.无形资产 (Intangible Assets)负债类科目（Liability Accounts）1.应付账款 (Accounts Payable)2.预收款项 (Prepd Expenses)3.短期借款 (Short-term Loans)4.长期借款 (Long-term Loans)5.应付利息 (Interest Payable)6.应交税费 (Taxes Payable)7.长期应付款 (Long-term Payables) 所有者权益类科目（Equity Accounts）1.资本 (Capital)2.盈余公积 (Surplus)3.利润 (Profit)4.股本 (Share Capital)5.其他综合收益 (Other Comprehensive Income)6.留存收益 (Retned Earnings)收入类科目（Revenue Accounts）1.销售收入 (Sales Revenue)2.业务收入 (Operating Revenue)3.其他收入 (Other Income)4.利息收入 (Interest Income)5.投资收益 (Investment Income)成本类科目（Expense Accounts）1.餐饮费用 (Food and Beverage Costs)2.办公费用 (Office Expenses)3.运输费用 (Transportation Expenses)4.人力资源费用 (Human Resources Expenses)5.物料费用 (Material Costs)6.折旧费用 (Depreciation Expenses)7.税费支出 (Tax Expenses)损益类科目（Profit and Loss Accounts）1.营业成本 (Operating Costs)2.销售费用 (Sales Expenses)3.管理费用 (Administrative Expenses)4.财务费用 (Financial Expenses)5.营业利润 (Operating Profit)6.净利润 (Net Profit)结论会计科目中英文对照是在进行国际商务活动和财务信息交流时必不可少的一项知识。
会计科目的中英文对照
会计科目的中英文对照1. 资产类(Accounts on Assets)1.1 流动资产(Current Assets)•现金(Cash)•应收账款(Accounts Receivable) •存货(Inventories)•预付款项(Prepayments)1.2 非流动资产(Non-current Assets)•不动产、厂房及设备(Real Estate, Plants and Equipment)•无形资产(Intangible Assets)•长期投资(Long-term Investments)•长期应收账款(Long-term Receivables) 2. 负债类(Accounts on Liabilities)2.1 流动负债(Current Liabilities)•应付账款(Accounts Payable)•短期借款(Short-term Loans)•预收账款(Unearned Revenues)2.2 非流动负债(Non-current Liabilities)•长期借款(Long-term Loans)•长期应付账款(Long-term Payables) •递延收益(Deferred Revenue)3. 股东权益类(Accounts on Equity)3.1 股本(Share Capital)•普通股(Ordinary Shares)•优先股(Preferred Shares)3.2 资本公积(Capital Reserves)•资本公积金(Capital Surplus)3.3 盈余公积(Retned Earnings)•盈余公积金(Retned Surplus)4. 成本类(Accounts on Expenses)4.1 经营成本(Operating Costs)•原材料成本(Raw Materials Costs)•营销费用(Marketing Expenses)•人力资源成本(Human Resources Costs)4.2 财务成本(Financial Costs)•利息支出(Interest Expenses) •贷款费用(Loan Charges)•银行手续费(Bank Fees)5. 收益类(Accounts on Revenues) 5.1 营业收入(Operating Revenues)•销售收入(Sales Revenues)•租金收入(Rental Incomes)•委托代理收入(Agency Fees)5.2 其他收入(Other Incomes)•投资收益(Investment Incomes)•赞助收入(Sponsorship Revenues)•权益转让收益(Equity Transfer Gns)以上是会计科目的中英文对照表。
中英文会计科目
中英文会计科目以下是一些常见的中英文会计科目对照：中文英文1. 现金 Cash2. 银行存款 Deposit3. 应收账款 Accounts receivable4. 存货 Inventory5. 固定资产 Fixed assets6. 无形资产 Intangible assets7. 应付账款 Accounts payable8. 短期借款 Short-term loans9. 长期借款 Long-term loans10. 实收资本 Paid-in capital11. 资本公积 Capital surplus12. 盈余公积 Surplus reserve13. 本年利润 Profit for the year14. 利润分配 Profit distribution15. 管理费用 Administrative expenses16. 财务费用 Financial expenses17. 销售费用 Sales expenses18. 主营业务收入 Main business income19. 其他业务收入 Other business income20. 营业外收入 Non-operating income21. 营业税金及附加 Business tax and surcharges22. 所得税费用 Income tax expense23. 其他业务支出 Other business expenses24. 营业外支出 Non-operating expenses25. 本年应交所得税 Annual income tax payable26. 利润总额 Total profit27. 净利润 Net profit28. 其他综合收益 Other comprehensive income29. 综合收益总额 Total comprehensive income30. 外币报表折算差额 Translation adjustments for foreign currency statements31. 基本每股收益 Basic earnings per share32. 稀释每股收益 Diluted earnings per share33. 扣除非经常性损益后的净利润 Net profit after deducting non-recurring losses and gains34. 加权平均净资产收益率 Weighted average return on net assets35. 扣除非经常性损益后的加权平均净资产收益率 Weighted average return on net assets after deducting non-recurring losses and gains 36. 经营活动产生的现金流量净额 Net cash flows from operating activities37. 投资活动产生的现金流量净额 Net cash flows from investing activities38. 筹资活动产生的现金流量净额 Net cash flows from financing activities39. 期末现金及现金等价物余额 Ending cash and cash equivalents balance40. 期初现金及现金等价物余额 Beginning cash and cash equivalents balance41. 现金等价物定义 Definition of cash equivalents42. 所有者权益变动表 Statement of changes in owner's equity43. 公允价值变动损益 Fair value change gain or loss44. 投资收益 Investment income45. 公允价值变动损益减值 Loss on fair value change impairment46. 其他综合收益税后净额 After-tax net comprehensive income from other comprehensive income。
会计术语中英文对照
IPO＝Initial Public Offerings=首次公开募股 IPO expense - due from Singapore Changhua
L-T investment, subtotal
Fixed assets, cost Less: Accumulated depreciation
S-T investment, net
Notes receivable Dividend receivable Interest receivable Accounts receivable Less: Provision for bad debt (or:Allowance for doubtful debt)
Accounts receivable,net
Due from Related parties Due from/to consol. Sub. Due from holding company Due from associate co Prepaymert Prepaid tax Other receivable Less: Provision for bad debt
Gross profit (loss)
Selling expenses G&A expenses Finance expenses-others FX Gain Interest income Interest expenses Other operating income Other operating expenses
6－3
Statutory public welfare fund (or:Enterprise expansion fund ) Staff & workers bonus & welfare fund IPO expense Retained earning Total equties Total Liabilities and Equity P&L Sales Less: sales taxes Less: cost of sales
会计科目英汉对照表+accounting+会计专用词典
会计科目表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002银行存款Cash in bank1009其他货币资金Other cash and cash equivalents'100901外埠存款Other city Cash in bank'100902银行本票Cashier's cheque'100903银行汇票Bank draft'100904信用卡Credit card'100905信用证保证金L/C Guarantee deposits'100906存出投资款Refundable deposits1101短期投资Short-term investments'110101股票Short-term investments-stock'110102债券Short-term investments-corporate bonds'110103基金Short-term investments-corporate funds'110110其他Short-term investments-other1102短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121应收股利Dividend receivable1122应收利息Interest receivable1131应收账款Account receivable1133其他应收款Other notes receivable1141坏账准备Bad debt reserves1151预付账款Advance money1161应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201物资采购Supplies purchasing1211原材料Raw materials1221包装物Wrappage1231低值易耗品Low-value consumption goods1232材料成本差异Materials cost variance1241自制半成品Semi-Finished goods1243库存商品Finished goods1244商品进销差价Differences between purchasing and selling price1251委托加工物资Work in process-outsourced1261委托代销商品Trust to and sell the goods on acommission basis1271受托代销商品Commissioned and sell the goods on a commission basis1281存货跌价准备Inventory falling price reserves1291分期收款发出商品Collect money and send out the goods by stages1301待摊费用Deferred and prepaid expenses长期投资Long-term investment1401长期股权投资Long-term investment on stocks'140101股票投资Investment on stocks'140102其他股权投资Other investment on stocks1402长期债权投资Long-term investment on bonds'140201债券投资Investment on bonds'140202其他债权投资Other investment on bonds1421长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431委托贷款Entrust loans'143101本金Principal'143102利息Interest'143103减值准备Depreciation reserves1501固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502累计折旧Accumulated depreciation1505固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves 1601工程物资Project goods and material'160101专用材料Special-purpose material'160102专用设备Special-purpose equipment'160103预付大型设备款Prepayments for equipment'160104为生产准备的工具及器具Preparative instruments and implement for fabricate1603在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605在建工程减值准备Construction-in-process depreciation reserves1701固定资产清理Liquidation of fixed assets1801无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks,Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901长期待摊费用Long-term deferred and prepaid expenses 1911待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income191102待处理固定资产损溢Wait deal fixed assets loss orincome二、负债类Liability短期负债Current liability2101短期借款Short-term borrowing2111应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121应付账款Account payable2131预收账款Deposit received2141代销商品款Proxy sale goods revenue2151应付工资Accrued wages2153应付福利费Accrued welfarism2161应付股利Dividends payable2171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 payable2176其他应交款Other fund in conformity with paying2181其他应付款Other payables2191预提费用Drawing expense in advance其他负债Other liabilities2201待转资产价值Pending changerover assets value2211预计负债Anticipation liabilities长期负债Long-term Liabilities2301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 year2311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 interest2321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 year2331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 year2341递延税款Deferral taxes三、所有者权益类OWNERS'EQUITY资本Capital3101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 stock3103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 reserve3121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Profits3131本年利润Current year profits3141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四、成本类Cost4101生产成本Cost of manufacture'410101基本生产成本Base cost of manufacture'410102辅助生产成本Auxiliary cost of manufacture4105制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries 奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare 会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance 油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing 运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 4107劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102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 revenue5201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 revenue5301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 charges5401主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402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 value5405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Expenses5501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 fees5502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 tax5503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 cost5601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 outlay5701所得税Income tax以前年度损益调整Prior year income adjustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets-cash in other cities其他货币资金-银行本票Other monetary assets-cashier‘s check其他货币资金-银行汇票Other monetary assets-bank draft其他货币资金-信用卡Other monetary assets-credit cards其他货币资金-信用证保证金Other monetary assets-L/C deposit其他货币资金-存出投资款Other monetary assets-cash for investment短期投资-股票投资Investments-Short term-短期投资-债券投资Investments-Short term-bonds短期投资-基金投资Investments-Short term-funds短期投资-其他投资Investments-Short term-others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment-stocks 长期股权投资-其他股权投资Long term equity investment-others长期债券投资-债券投资Long term securities investemnt-bonds长期债券投资-其他债权投资Long term securities investment-others长期投资减值准备Provision for long-term investment 应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备-应收帐款Provision for doubtful debts-trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备-其他应收款Provision for doubtful debts-other其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase&sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan-principle委托贷款-利息Consignment loan-interest委托贷款-减值准备Consignment loan-provision固定资产-房屋建筑物Fixed assets-Buildings固定资产-机器设备Fixed assets-Plant and machinery固定资产-电子设备、器具及家具Fixed assets-Electronic Equipment,furniture and fixtures固定资产-运输设备Fixed assets-Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material-specific materials工程物资-专用设备Project material-specific equipment工程物资-预付大型设备款Project material-prepaid for equipment工程物资-为生产准备的工具及器具Project material-tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets-patent无形资产-非专利技术Intangible assets-industrial property and know-how无形资产-商标权Intangible assets-trademark rights无形资产-土地使用权Intangible assets-land use rights无形资产-商誉Intangible assets-goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans-Short term-pledged短期借款-信用借款Bank loans-Short term-credit短期借款-担保借款Bank loans-Short term-guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year 长期借款Bank loans-Long term应付债券-债券面值Bond payable-Par value应付债券-债券溢价Bond payable-Excess应付债券-债券折价Bond payable-Discount应付债券-应计利息Bond payable-Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable-income tax应交税金-增值税Tax payable-VAT应交税金-营业税Tax payable-business tax应交税金-消费税Tax payable-consumable tax应交税金-其他Tax payable-others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation-other transfer in 利润分配-提取法定盈余公积Profit appropriation-statutory surplus reserve利润分配-提取法定公益金Profit appropriation-statutorywelfare reserve利润分配-提取储备基金Profit appropriation-reserve fund利润分配-提取企业发展基金Profit appropriation-enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation-staff bonus and welfare fund利润分配-利润归还投资Profit appropriation-return investment by profit利润分配-应付优先股股利Profit appropriation-preference shares dividends利润分配-提取任意盈余公积Profit appropriation-other surplus reserve利润分配-应付普通股股利Profit appropriation-ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation-ordinary shares dividends converted to shares期初未分配利润Retained earnings,beginning of the year资本公积-股本溢价Capital surplus-share premium资本公积-接受捐赠非现金资产准备Capital surplus-donation reserve资本公积-接受现金捐赠Capital surplus-cash donation资本公积-股权投资准备Capital surplus-investment reserve 资本公积-拨款转入Capital surplus-subsidiary资本公积-外币资本折算差额Capital surplus-foreign currency translation资本公积-其他Capital surplus-others 盈余公积-法定盈余公积金Surplus reserve-statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve-other surplus reserve盈余公积-法定公益金Surplus reserve-statutory welfare reserve盈余公积-储备基金Surplus reserve-reserve fund盈余公积-企业发展基金Surplus reserve-enterprise development fund盈余公积-利润归还投资Surplus reserve-return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses 营业外支出Non-operating expenses所得税Income tax。
会计名词术语表,中英文对照
名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。
Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。
Account（账户）：用来记录财务报表项目增减变化的会计表格。
Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。
Account payable（应付账款）：一项因赊购而产生的负债。
Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。
Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。
Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。
Accounting equation（会计恒等式）：资产＝负债＋所有者权益。
Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。
Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。
Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。
Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。
Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。
这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。
常用会计科目中英文对照表
1703
无形资产减值准备
Allowance for intangible assetsamortization
40
1711
商誉
Good will
41
1801
长期待摊费用
Long-term deferred expense
42
1811
递延所得税资产
Deferred income tax assets
5
1121
应收票据
Notesreceivable
6
1122
应收账款
Accounts receivable
7
1123
预付账款
Accountsprepaid
8
1131
应收股利
Dividendsreceivable
9
1132
应收利息
Interestreceivable
11
1231
其它应收款
Otherreceivables
(sale; purchase)
52
222102
---应交营业税
Business tax payable
53
222103
---应交消费税
Consumption tax payable
54
222104
---应交资源税
Resource tax payable
55
222105
---应交所得税
Income tax payable
应付账款
Accounts payable
48
2205
预收账款
Accounts received in advance
49
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油漆 玻璃 布料 辅助材料 沙发材料 其他材料 五金材料 不锈钢材质 其他金属材质 包装材料 纸箱 其他包装材料 五金工具 生产工具 机电工具 外购半成品 消耗品 予估入账 生产成本 直接材料 直接人工 制造费用 低值易耗品 自制半成品 库存商品 委托加工物资 存货跌价准备 待摊费用 在建工程 长期股权投资 长期债权投资 长期待摊费用 固定资产 电子设备 机器设备 运输设备 房屋及建筑物 其他设备 累计折旧 固定资产减值准备 固定资产清理 无形资产 无形资产减值准备 长期待摊费用 工资 福利费 办公费
1211.05 1211.06 1211.07 1211.08 1211.08.01 1211.08.02 1211.09 1211.09.01 1211.09.02 1211.1 1211.10.01 1211.10.02 1211.11 1211.11.01 1211.11.02 1211.12 1211.13 1211.14 4101 4101.01 4101.02 4105 1231 1241 1243 1251 1281 1301 1603 1401 1402 1901 1501 1501.01 1501.02 1501.03 1501.04 1501.05 1502 1505 1701 1801 1805 1901 1901.01 1901.02 1901.03
运输费 差旅费 租赁费 顾问费 低值易耗品摊销 租入固定资产改良工程支出 其他 待处理财产损溢 待处理流动资产损溢 待处理固定资产损溢 短期借款 应付账款 预收账款 应付工资 基本工资 加班工资 住房基金 应付福利费 应付股利 应交税金 进项税额 销项税额 已交税金 出口退税 进项税额转出 应交营业税 应交消费税 应交资源税 应交所得税 应交土地增值税 应交城市维护建设税 应交房产税 应交土地使用税 应交车船使用税 应交个人所得税 其他应付款 预提费用 长期借款 长期应付款 实收资本(或股本) 资本公积 资本(或股本)溢价 接受捐赠非现金资产 股权投资准备 外币资本折算差额 关联交易差价 盈余公积
Painting Glass Cloth Supplementary material Sofa materials Other materials Metal materials Stainless steel Other metal materials Packaging materials Cartons Other packaging materials Hardware Tools Production Tools Mechanical and electrical tools Purchased semi-finished products Consumables Recorded forecast Cost of Manufacture Direct material Direct labor Manufacturing Overhead Consumable Supplies Semi-finished Product Goods on Hand Work in Process - Outsourced Inventory Depreciation Reserve Deferred Expenses Construction-in-process Long-term Equity Investment Long-term Bond Investment Long-term Deferred Expense Fixed Assets Electronic equipment Machinery and equipment Transport equipment Housing and Buildings Other equipment Accumulated Depreciation Fixed Asset Depreciation Reserve Liquidation of Fixed Asset Intangible Assets Intangible Asset Depreciation Reserve Long-term Deferred Expense Wage Welfare Office expenses
现金 银行存款 中国银行嘉定支行基本户 中国银行嘉定支行美元户 中国银行嘉定支行资本金户 中国银行嘉定支行外债户 中国银行南翔支行临时户 中国银行南翔支行美元户 中国建设银行马陆支行 中国建设银行卢湾支行 中国工商银行第一支行 短期投资 应收股利 应收利息 应收账款 坏账准备 其他应收款 预付账款 原材料 木材 榉木 桧木 榆木 松木 白橡 柞木 椴木 水曲柳 桦木 黑胡桃木 楸木 枫木 板材 保丽板 多层板 MDF 防火板 贴皮板 其他 木皮 皮革 牛皮 仿皮 海绵 海绵 再生绵
Transport costs Travel Rental fee The consultancy fee Consumables amortization Fixed assets on lease to improve public works projects Others Profit & Loss of Assets Pending Disposal Profit & Loss of Current Assets Pending Disposal Profit & Loss of Fixed Assets Pending Disposal Short-term Borrowings A/P Advance from customers Accrued Payroll Basic wages Overtime pay Housing Fund Accrued Benefit Accrued Dividend Accrued Tax VAT Paid VAT Payable Paid Tax Customs Drawback VAT Paid Transfer Out Accrued Business Tax Accrued Consumption Tax Accrued Resource Tax Accrued Income Tax Accrued Land Appreciation Tax Accrued Municipal Maintenance and Maintenance Tax Accrued Property Tax Accrued Land Tax Accrued Vehicle and Vessel Usage License Tax Accrued Personal Income Tax Other Payable Withheld Expenses Long-term Borrowings Long-term Payable Paid-in Capital(Capital Stock) Capital Reserve Capital(Capital Premium) Premium Donated Non-currency Reserve Equity Investment Reserve Foreign Currency Capital Conversion Difference Difference of related transaction Surplus Reserve
3121.01 3121.02 3121.03 3121.04 3121.05 3121.06 3131 3141.15 3141 3141.02 3141.03 3141.04 3141.05 3141.06 3141.07 5101 5101.01 5101.02 5101.03 5101.04 5401 5401.01 5401.02 5402 5502 5502.01 5502.02 5502.03 5502.04 5502.05 5502.06 5502.07 5502.08 5502.09 5502.1 5502.11 5502.12 5502.13 5502.14 5502.15 5502.16 5502.17 5503 5503.01 5503.02 5601 5601.01
代码
一级科目
英文
1001 1002 1002.01 1002.02 1002.03 1002.04 1002.05 1002.06 1002.07 1002.08 1002.09 1101 1121 1122 1131 1141 1133 1151 1211 1211.01 1211.01.01 1211.01.02 1211.01.03 1211.01.04 1211.01.05 1211.01.06 1211.01.07 1211.01.08 1211.01.09 1211.01.10 1211.01.11 1211.01.12 1211.02 1211.02.01 1211.02.02 1211.02.03 1211.02.04 1211.02.05 1211.02.06 1211.02.07 1211.03 1211.03.01 1211.03.02 1211.04 1211.04.01 1211.04.02
1901.04 1901.05 1901.06 1901.07 1901.08 1901.09 1901.11 1911 1911.01 1911.02 2101 2121 2131 2151 2151.01 2151.02 2151.03 2153 2161 2171 2171.01.01 2171.01.05 2171.01.02 2171.01.06 2171.01.07 2171.03 2171.04 2171.05 2171.06 2171.07 2171.08 2171.09 2171.10 2171.11 2171.12 2181 2191 2301 2321 3101 3111 3111.01 3111.02 3111.03 3111.05 3111.06 3121
Cash Cash In Bank Bank of China branch Jiading basic household Bank of China branch of U.S. households Jiading Bank of China branch Jiading capital households Bank of China branch Jiading household debt Bank of China branch Nanxiang temporary family Bank of China branch of U.S. households Nanxiang Ma Lu branch of China Construction Bank Luwan branch of China Construction Bank Industrial and Commercial Bank of China branch in the first Short-term Investment Dividend Receivable Interest Receivable A/R Allowance for Doubtful Account Other Receivable Prepayment Raw Material Timber Beech Cypress Elm Pine White oak Oak Basswood Ash Birch Black walnut Catalpa wood Maple Plate Styrofoam board MLB MDF Fire board Paper plates affixed Other Veneer Leather Leather Imitation leather Sponge Sponge Renewable cotton