会计科目中英文对照表

二、负债类 Liability
短期负债 2101 2111 短期借款 应付票据 银行承兑汇票 商业承兑汇票 2121 2131 2141 2151 2153 2161 应付账款 预收账款 代销商品款 应付工资 应付福利费 应付股利
编号 2171 217101
21710101 21710102 21710103 21710104 21710105 21710106 21710107 21710108 21710109 21710110
企业会计制度会计科目中英文对照表
编号
科目名称
中 文
英
文
一、资产类 Assets
流动资产 货币资金 1001 1002 1009 100901 100902 100903 100904 100905 100906 1101 110101 110102 110103 110104 1102 1111 现金 银行存款 其他货币资金 外埠存款 银行本票 银行汇票 信用卡 信用证保证金 存出投资款 短期投资 股票 债券 基金 其他 短期投资跌价准备 应收票据 银行承兑汇票 商业承兑汇票 1121 1122 1131 1133 1141 1151 1161 1201 1211 1221 1231 1232 1241 1243 1244 1251 1261 1271 1281 1291 1301 1401 140101 140102 1402 140201 140202 1421 应收股利 应收利息 应收账款 其他应收款 坏账准备 预付账款 应收补贴款 库存资产 物资采购 原材料 包装物 低值易耗品 材料成本差异 自制半成品 库存商品 商品进销差价 委托加工物资 委托代销商品 受托代销商品 存货跌价准备 分期收款发出商品 待摊费用 长期投资 长期股权投资 股票投资 其他股权投资 长期债权投资 债券投资 其他债权投资 长期投资减值准备 股权投资减值准备
工程物资 专用材料 专用设备 预付大型设备款 为生产准备的工具及器具 在建工程 安装工程 在安装设备 技术改造工程 大修理工程
1605 1701 1801
ห้องสมุดไป่ตู้
在建工程减值准备 固定资产清理 无形资产 专利权 非专利技术 商标权 著作权 土地使用权 商誉
1805
无形资产减值准备 专利权减值准备 商标权减值准备
Current assets Cash and cash equivalents Cash Cash in bank Other cash and cash equivalents Other city Cash in bank Cashier's cheque Bank draft Credit card L/C Guarantee deposits Refundable deposits Short-term investments Short-term investments - stock Short-term investments - corporate bonds Short-term investments - corporate funds Short-term investments - other Short-term investments falling price reserves Note receivable Bank acceptance Trade acceptance Dividend receivable Interest receivable Account receivable Other notes receivable Bad debt reserves Advance money Cover deficit by state subsidies of receivable Inventories Supplies purchasing Raw materials Wrappage Low-value consumption goods Materials cost variance Semi-Finished goods Finished goods Differences between purchasing and selling price Work in process - outsourced Trust to and sell the goods on a commission basis Commissioned and sell the goods on a commission basis Inventory falling price reserves Collect money and send out the goods by stages Deferred and prepaid expenses Long-term investment Long-term investment on stocks Investment on stocks Other investment on stocks Long-term investment on bonds Investment on bonds Other investment on bonds Long-term investments depreciation reserves Stock rights investment depreciation reserve
编号
科目名称
中 委托贷款 本金 利息 减值准备 固定资产 房屋建筑物 机器设备 运输设备 工具器具 文 债权投资减值准备
1431 143101 143102 143103 1501
1502 1505
累计折旧 固定资产减值准备 房屋、建筑物减值准备 机器设备减值准备
1601 160101 160102 160103 160104 1603
科目名称
英 文 Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable 应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费用 Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 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 year 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 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 year 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 year 递延税款 Deferral taxes 三、所有者权益类 Owners' Equity 资本 Capita 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 stock 已归还投资 Investment Returned
1815 1901 1911 191101 191102
未确认融资费用 长期待摊费用 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
英 文 Bcreditor's rights investment depreciation reserves Entrust loans Principal Interest Depreciation reserves Fixed assets Building＆Structure Machinery equipment Transportation facilities Instruments and implement Accumulated depreciation Fixed assets depreciation reserves Building/structure depreciation reserves Machinery equipment depreciation reserves Project goods and material Special-purpose material Special-purpose equipment Prepayments for equipment Preparative instruments and implement for fabricate Construction-in-process Erection works Erecting equipment-in-process Technical innovation project General overhaul project Construction-in-process depreciation reserves Liquidation of fixed assets Intangible assets Patents Non-Patents Trademarks, Trade names Copyrights Tenure Goodwill Intangible Assets depreciation reserves Patent rights depreciation reserves trademark rights depreciation reserves Unacknowledged financial charges Long-term deferred and prepaid expenses Wait deal assets loss or income Wait deal intangible assets loss or income Wait deal fixed assets loss or income Current liability Short-term borrowing Notes payable Bank acceptance Trade acceptance Account payable Deposit received Proxy sale goods revenue Accrued wages Accrued welfarism Dividends payable