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            中国会计科目中英文对照·新译通翻译公司-专业金融会计类翻译  

          ■新译通翻译公司

          中国会计科目中英文对照

          一、资产类 Assets
          流动资产 Current assets
          货币资金 Cash and cash equivalents
          1001 现金 Cash
          1002 银行存款 Cash in bank
          1009 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 Cashiers 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 deposits
          1101 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 - other
          1102 短期投资跌价准备 Short-term investments falling price reserves
          应收款 Account receivable
          1111 应收?#26412;?Note receivable
          银行承?#19968;?#31080; Bank acceptance
          商业承?#19968;?#31080; Trade acceptance
          1121 应收股利 Dividend receivable
          1122 应收利息 Interest receivable
          1131 应?#29031;?#27454; Account receivable
          1133 其他应收款 Other notes receivable
          1141 坏账准备 Bad debt reserves
          1151 预付账款 Advance money
          1161 应收补贴款 Cover deficit by state subsidies of receivable
          库存资产 Inventories
          1201 物资采购 Supplies purchasing
          1211 原材料 Raw materials
          1221 包装物 Wrappage
          1231 低值易耗品 Low-value consumption goods
          1232 材料成本差异 Materials cost variance
          1241 自制半成品 Semi-Finished goods
          1243 库存商品 Finished goods
          1244 商品进销差价 Differences between purchasing and selling price
          1251 委托加工物资 Work in process - outsourced
          1261 委托代销商品 Trust to and sell the goods on a commission basis
          1271 受托代销商品 Commissioned and sell the goods on a commission basis
          1281 存货跌价准备 Inventory falling price reserves
          1291 分期收款发出商品 Collect money and send out the goods by stages
          1301 待摊费用 Deferred and prepaid expenses
          长期投资 Long-term investment
          1401 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 stocks
          1402 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 bonds
          1421 长期投?#22987;?#20540;准备 Long-term investments depreciation reserves
          股权投?#22987;?#20540;准备 Stock rights investment depreciation reserves
          债权投?#22987;?#20540;准备 Bcreditors rights investment depreciation reserves
          1431 委托贷款 Entrust loans
          143101 本金 Principal
          143102 利息 Interest
          143103 减值准备 Depreciation reserves
          1501 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 implement
          1502 累计折旧 Accumulated depreciation
          1505 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 fabricate
          1603 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 project
          1605 在建工程减值准备 Construction-in-process depreciation reserves
          1701 固定资产清理 Liquidation of fixed assets
          1801 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 Goodwill
          1805 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 reserves
          1815 未确认融资费用 Unacknowledged financial charges
          待处理财产损溢 Wait deal assets loss or income
          1901 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 income
          191101待处理流动资产损溢 Wait deal intangible assets loss or income
          191102待处理固定资产损溢 Wait deal fixed assets loss or income

          二、负债类 Liability
          短期负债 Current liability
          2101 短期借款 Short-term borrowing
          2111 应付?#26412;?Notes payable
          银行承?#19968;?#31080; Bank acceptance
          商业承?#19968;?#31080; Trade acceptance
          2121 应付账款 Account payable
          2131 预?#29031;?#27454; Deposit received
          2141 代销商品款 Proxy sale goods revenue
          2151 应付工资 Accrued wages
          2153 应付福利费 Accrued welfarism
          2161 应付股利 Dividends payable
          2171 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?#24418;?#25252;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 payable
          2176 其他应交款 Other fund in conformity with paying
          2181 其他应付款 Other payables
          2191 预提费用 Drawing expense in advance
          其他负债 Other liabilities
          2201 待转资产价值 Pending changerover assets value
          2211 预计负债 Anticipation liabilities
          长期负债 Long-term Liabilities
          2301 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
          2311 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 interest
          2321 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
          2331 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
          2341 递延税款 Deferral taxes

          三、所有者权益类 OWNERS EQUITY
          资本 Capita
          3101 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
          3103 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 reserve
          3121 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 Profits
          3131 本年利润 Current year profits
          3141 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 Cost
          4101 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 manufacture
          4105 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?#20013;?#36153; 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 INCOME
          5101 主营业务收入 Prime operating revenue
          产品销售收入 Sales revenue
          服务收入 Service revenue
          5102 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 revenue
          5201 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 revenue
          5301 营业外收入 NON-OPERATING INCOME
          非货币性交?#36164;?#30410; 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 charges
          5401 主营业务成本 Operating costs
          产品销售成本 Cost of goods sold
          服务成本 Cost of service
          5402 主营业务税金及附加 Tax and associate charge
          营业税 Sales tax
          消费税 Consumption tax
          城?#24418;?#25252;建设税 Tax for maintaining and building cities
          资源税 Resources tax
          土地增值税 Increment tax on land value
          5405 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 Expenses
          5501 营业费用 Operating expenses
          代销?#20013;?#36153; Consignment commission charge
          运杂费 Transpotation
          保险费 Insurance premium
          展览费 Exhibition fees
          广告费 Advertising fees
          5502 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?#31080;?#38505;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 tax
          5503 财务费用 Finance charge
          利息支出 Interest exchange
          汇兑损失 Foreign exchange loss
          各项?#20013;?#36153; Charge for trouble
          各项专门借款费用 Special-borrowing cost
          5601 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 outlay
          5701 所得税 Income tax
          以前年度损益调整 Prior year income adjustment

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