英文會計科目

1、中英文資產(chǎn)負債表資   產(chǎn)                       assets流動資產(chǎn)：             current assets：現(xiàn)   金             cash on hand銀行存款             cash in bank有價證券  

2、           marketable securities應收票據(jù)             notes receivable 應收賬款             accounts receivable  減：壞賬準備         less：provision for bad debts預付帳款          

3、60; advances to suppliers其它應收款           other receivables待攤費用             deferred and prepaid expenses存   貨             inventories減：存貨變現(xiàn)損失準備     less：provision for loss on realization of inventorie

4、s一年內(nèi)到期的長期投資     long-term investments maturing within one year其它流動資產(chǎn)         other current assets流動資產(chǎn)合計         total current assets長期投資：             long term investments一年以上的應收款項     receivables collectable a

5、fter one year固定資產(chǎn)：             fixed assets：固定資產(chǎn)原價         fixed assets-cost  減：累計折舊         less：accumulated depreciation固定資產(chǎn)凈值         fixed assets-net value固定資產(chǎn)清理         disposal of

6、 fixed assets在建工程：             construction in progress無形資產(chǎn)：             intangible assets：場地使用權           land occupancy right工業(yè)產(chǎn)權及專有技術     industry property rights and proprietary technology其它無形資產(chǎn)  

7、       other intangible assets無形資產(chǎn)合計           total intangibles assets：其它資產(chǎn)：             other assets：開 辦 費             organization expenses籌建期間匯兌損失       exchange loss during start-u

8、p period遞延投資損失         deferred loss on invest遞延稅款借項         deferred taxes debt其它遞延支出         other deferred expense待轉銷匯兌損失         unamortized exchanges loss  負債及所有者權益 liabilities and owner's equity流動負債：  

9、;       current liabilities：短期借款           short-term loans應付票據(jù)           notes payable應付賬款           accounts payable應付工資           accrued payroll應交稅金         

10、0; taxes payable應付股利           dividends payable預收貨款           advances from customers其它應付款         other payables預提費用           accrued expense職工獎勵及福利基金   staff and worker's bonus and welfare fun

11、d一年內(nèi)到期的長期負債   long-term liabilities due within one year其它流動負債         other current liabilities流動負債合計         total current liabilities長期負債：         long-term liabilities：長期借款           long-term loans應付公司債

12、60;       dividends payable應付公司債溢價（折價） premium(discount)on debentures payable一年以上的應付款項   payables due after one year長期負債合計       total long-term liabilities其它負債：       other liabilities籌建期間匯兌收益     exchange gain during start-up period遞延投資收益

13、       deferred gain on investments遞延稅款貸項       deferred tax credits其它遞延貸項       other deferred credits待轉銷匯兌收益     unamortized exchange gain其它負債合計         total other liabilities負債合計           total l

14、iabilities所有者權益：       owner's equity資本總額 registered capital (貨幣名稱及金額currency and amount_)實收資本 paid-in capital (非人民幣資本期末金額amount of non-rmb currency at end of period_)其中：  中方投資 chinese investments(非人民幣資本期末金額amount of non-rmb currency at end of period_)  外方投資 foreign inve

15、stments(非人民幣資本期末金額amount of non-rmb currency at end of period_)減：已歸還投資   less：investments returned資本公積         capital surplus儲備基金         reserve fund企業(yè)發(fā)展基金       enterprise expansion fund利潤歸還投資       profit capitalized on r

16、eturn of investments本年利潤         current year net income未分配利潤       undistributed profit所有者權益總計     total owner's equity負債及所有者權益總計   total liabilities and owner's equity現(xiàn)金 cash in hand 銀行存款 cash in bank 其它貨幣資金-外埠存款other monetary assets - cash

17、 in other cities 其它貨幣資金-銀行本票 other monetary assets - cashiers check 其它貨幣資金-銀行匯票 other monetary assets - bank draft 其它貨幣資金-信用卡 other monetary assets - credit cards 其它貨幣資金-信用證保證金 other monetary assets - l/c deposit 其它貨幣資金-存出投資款 other monetary assets - cash for investment 短期投資-股票投資 investments - short

18、term - stocks 短期投資-債券投資 investments - short term - bonds 短期投資-基金投資 investments - short term - funds 短期投資-其它投資 investments - short term - others 短期投資跌價準備 provision for short-term investment 長期股權投資-股票投資 long term equity investment - stocks 長期股權投資-其它股權投資 long term equity investment - others 長期債券投資-債券投資

19、 long term securities investment - bonds 長期債券投資-其它債權投資 long term securities investment - others 長期投資減值準備 provision for long-term investment 應收票據(jù) notes receivable 應收股利 dividends receivable 應收利息 interest receivable 應收帳款 trade debtors 壞帳準備- 應收帳款 provision for doubtful debts - trade debtors 預付帳款 prepaym

20、ent 應收補貼款 allowance receivable 其它應收款 other debtors 壞帳準備- 其它應收款 provision for doubtful debts - other debtors 其它流動資產(chǎn) other current assets 物資采購 purchase 原材料 raw materials 包裝物 packing materials 低值易耗品 low value consume材料成本差異 material cost difference 自制半成品 self-manufactured goods 庫存商品 finished goods 商品進銷差

21、價 difference between purchase & sales of commodities 委托加工物資 consigned processing material 委托代銷商品 consignment-out 受托代銷商品 consignment-in 分期收款發(fā)出商品 goods on instatement sales 存貨跌價準備 provision for obsolete stocks 待攤費用 prepaid expenses 待處理流動資產(chǎn)損益 unsettled g/l on current assets 待處理固定資產(chǎn)損益 unsettled g/l

22、on fixed assets 委托貸款-本金 consignment loan - principle 委托貸款-利息 consignment loan - interest 委托貸款-減值準備 consignment loan - provision 固定資產(chǎn)-房屋建筑物 fixed assets - buildings 固定資產(chǎn)-機器設備 fixed assets - plant and machinery 固定資產(chǎn)-電子設備、器具及家具 fixed assets - electronic equipment, furniture and fixtures 固定資產(chǎn)-運輸設備 fixed

23、 assets - automobiles 累計折舊 accumulated depreciation 固定資產(chǎn)減值準備 impairment of fixed assets 工程物資-專用材料 project material - specific materials 工程物資-專用設備 project material - specific equipment 工程物資-預付大型設備款 project material - prepaid for equipment 工程物資-為生產(chǎn)準備的工具及器具 project material - tools and facilities for p

24、roduction 在建工程 construction in progress 在建工程減值準備 impairment of construction in progress 固定資產(chǎn)清理 disposal of fixed assets 無形資產(chǎn)-專利權 intangible assets - patent 無形資產(chǎn)-非專利技術 intangible assets - industrial property and know-how 無形資產(chǎn)-商標權 intangible assets - trademark rights 無形資產(chǎn)-土地使用權 intangible assets - lan

25、d use rights 無形資產(chǎn)-商譽 intangible assets - goodwill 無形資產(chǎn)減值準備 impairment of intangible assets 長期待攤費用 deferred assets 未確認融資費用 unrecognized finance fees 其它長期資產(chǎn) other long term assets 遞延稅款借項 deferred assets debits 應付票據(jù) notes payable 應付帳款 trade creditors 預收帳款 advances from customers 代銷商品款 consignment-in pa

26、yables 其它應交款 other payable to government 其它應付款 other creditors 應付股利 proposed dividends 待轉資產(chǎn)價值 donated assets 預計負債 accrued liabilities 應付短期債券 short-term debentures payable 其它流動負債 other current liabilities 預提費用 accrued expenses 應付工資 payroll payable 應付福利費 welfare payable 短期借款-抵押借款 bank loans - short te

27、rm - pledged 短期借款-信用借款 bank loans - short term - credit 短期借款-擔保借款 bank loans - short term - guaranteed 一年內(nèi)到期長期借款 long term loans due within one year 一年內(nèi)到期長期應付款 long term payable due within one year 長期借款 bank loans - long term 應付債券-債券面值 bond payable - par value 應付債券-債券溢價 bond payable - excess 應付債券-債券

28、折價 bond payable - discount 應付債券-應計利息 bond payable - accrued interest 長期應付款 long term payable 專項應付款 specific payable 其它長期負債 other long term liabilities 應交稅金-所得稅 tax payable - income tax 應交稅金-增值稅 tax payable - vat 應交稅金-營業(yè)稅 tax payable - business tax 應交稅金-消費稅 tax payable - consumable tax 應交稅金-其它 tax pa

29、yable - others 遞延稅款貸項 deferred taxation credit 股本 share capital 已歸還投資 investment returned 利潤分配-其它轉入 profit appropriation - other transfer in 利潤分配-提取法定盈余公積 profit appropriation - statutory surplus reserve 利潤分配-提取法定公益金 profit appropriation - statutory welfare reserve 利潤分配-提取儲備基金 profit appropriation -

30、 reserve fund 利潤分配-提取企業(yè)發(fā)展基金 profit appropriation - enterprise development fund 利潤分配-提取職工獎勵及福利基金 profit appropriation - staff bonus and welfare fund 利潤分配-利潤歸還投資 profit appropriation - return investment by profit 利潤分配-應付優(yōu)先股股利 profit appropriation - preference shares dividends 利潤分配-提取任意盈余公積 profit appr

31、opriation - other surplus reserve 利潤分配-應付普通股股利 profit appropriation - ordinary shares dividends 利潤分配-轉作股本的普通股股利 profit appropriation - ordinary shares dividends converted to shares 期初未分配利潤 retained earnings, beginning of the year 資本公積-股本溢價 capital surplus - share premium 資本公積-接受捐贈非現(xiàn)金資產(chǎn)準備 capital sur

32、plus - donation reserve 資本公積-接受現(xiàn)金捐贈 capital surplus - cash donation 資本公積-股權投資準備 capital surplus - investment reserve 資本公積-撥款轉入 capital surplus - subsidiary 資本公積-外幣資本折算差額 capital surplus - foreign currency translation 資本公積-其它 capital surplus - others 盈余公積-法定盈余公積金 surplus reserve - statutory surplus r

33、eserve 盈余公積-任意盈余公積金 surplus reserve - other surplus reserve 盈余公積-法定公益金 surplus reserve - statutory welfare reserve 盈余公積-儲備基金 surplus reserve - reserve fund 盈余公積-企業(yè)發(fā)展基金 surplus reserve - enterprise development fund 盈余公積-利潤歸還投資 surplus reserve - return investment by investment 主營業(yè)務收入 sales 主營業(yè)務成本 cost

34、 of sales 主營業(yè)務稅金及附加 sales tax 營業(yè)費用 operating expenses 管理費用 general and administrative expenses 財務費用 financial expenses 投資收益 investment income 其它業(yè)務收入 other operating income 營業(yè)外收入 non-operating income 補貼收入 subsidy income 其它業(yè)務支出 other operating expenses 營業(yè)外支出 non-operating expenses 所得稅 income tax一、資產(chǎn)類

35、assets 流動資產(chǎn) current assets貨幣資金 cash and cash equivalents1001 現(xiàn)金 cash1002 銀行存款 cash in bank1009 其它貨幣資金 other cash and cash equivalents'100901 外埠存款 other city cash in bank'100902 銀行本票 cashier's cheque'100903 銀行匯票 bank draft'100904 信用卡 credit card'100905 信用證保證金 l/c guarantee dep

36、osits'100906 存出投資款 refundable deposits1101 短期投資 short-term investments'110101 股票 short-term investments - stock'110102 債券 short-term investments - corporate bonds'110103 基金 short-term investments - corporate funds'110110 其它 short-term investments - other1102 短期投資跌價準備 short-term i

37、nvestments falling price reserves應收款 account receivable1111 應收票據(jù) note receivable銀行承兌匯票 bank acceptance商業(yè)承兌匯票 trade acceptance1121 應收股利 dividend receivable1122 應收利息 interest receivable1131 應收賬款 account receivable1133 其它應收款 other notes receivable1141 壞賬準備 bad debt reserves1151 預付賬款 advance money1161 應

38、收補貼款 cover deficit by state subsidies of receivable庫存資產(chǎn) inventories1201 物資采購 supplies purchasing1211 原材料 raw materials1221 包裝物 wrappage1231 低值易耗品 low-value consumption goods1232 材料成本差異 materials cost variance1241 自制半成品 semi-finished goods1243 庫存商品 finished goods1244 商品進銷差價 differences between purcha

39、sing and selling price1251 委托加工物資 work in process - outsourced1261 委托代銷商品 trust to and sell the goods on a commission basis1271 受托代銷商品 commissioned and sell the goods on a commission basis1281 存貨跌價準備 inventory falling price reserves1291 分期收款發(fā)出商品 collect money and send out the goods by stages1301 待攤費

40、用 deferred and prepaid expenses長期投資 long-term investment1401 長期股權投資 long-term investment on stocks'140101 股票投資 investment on stocks'140102 其它股權投資 other investment on stocks1402 長期債權投資 long-term investment on bonds'140201 債券投資 investment on bonds'140202 其它債權投資 other investment on bond

41、s1421 長期投資減值準備 long-term investments depreciation reserves股權投資減值準備 stock rights investment depreciation reserves債權投資減值準備 bcreditor's rights investment depreciation reserves1431 委托貸款 entrust loans'143101 本金 principal'143102 利息 interest'143103 減值準備 depreciation reserves1501 固定資產(chǎn) fixed

42、assets房屋 building建筑物 structure機器設備 machinery equipment運輸設備 transportation facilities工具器具 instruments and implement1502 累計折舊 accumulated depreciation1505 固定資產(chǎn)減值準備 fixed assets depreciation reserves房屋、建筑物減值準備 building/structure depreciation reserves機器設備減值準備 machinery equipment depreciation reserves160

43、1 工程物資 project goods and material'160101 專用材料 special-purpose material'160102 專用設備 special-purpose equipment'160103 預付大型設備款 prepayments for equipment'160104 為生產(chǎn)準備的工具及器具 preparative instruments and implement for fabricate1603 在建工程 construction-in-process安裝工程 erection works在安裝設備 erecti

44、ng equipment-in-process技術改造工程 technical innovation project大修理工程 general overhaul project1605 在建工程減值準備 construction-in-process depreciation reserves1701 固定資產(chǎn)清理 liquidation of fixed assets1801 無形資產(chǎn) intangible assets專利權 patents非專利技術 non-patents商標權 trademarks, trade names著作權 copyrights土地使用權 tenure商譽 goo

45、dwill1805 無形資產(chǎn)減值準備 intangible assets depreciation reserves專利權減值準備 patent rights depreciation reserves商標權減值準備 trademark rights depreciation reserves1815 未確認融資費用 unacknowledged financial charges待處理財產(chǎn)損溢 wait deal assets loss or income1901 長期待攤費用 long-term deferred and prepaid expenses1911 待處理財產(chǎn)損溢 wait

46、deal assets loss or income'191101待處理流動資產(chǎn)損溢 wait deal intangible assets loss or income'191102待處理固定資產(chǎn)損溢 wait deal fixed assets loss or income (海歸論壇 )二、負債類 liability 短期負債 current liability2101 短期借款 short-term borrowing2111 應付票據(jù) notes payable銀行承兌匯票 bank acceptance商業(yè)承兌匯票 trade acceptance2121 應付賬款

47、 account payable2131 預收賬款 deposit received2141 代銷商品款 proxy sale goods revenue2151 應付工資 accrued wages2153 應付福利費 accrued welfarism2161 應付股利 dividends payable2171 應交稅金 tax payable'217101 應交增值稅 value added tax payable'21710101 進項稅額 withholdings on vat'21710102 已交稅金 paying tax'21710103 轉出

48、未交增值稅 unpaid vat changeover'21710104 減免稅款 tax deduction'21710105 銷項稅額 substituted money on vat'21710106 出口退稅 tax reimbursement for export'21710107 進項稅額轉出 changeover withnoldings on vat'21710108 出口抵減內(nèi)銷產(chǎn)品應納稅額 export deduct domestic sales goods tax'21710109 轉出多交增值稅 overpaid vat

49、changeover'21710110 未交增值稅 unpaid vat'217102 應交營業(yè)稅 business tax payable'217103 應交消費稅 consumption tax payable'217104 應交資源稅 resources tax payable'217105 應交所得稅 income tax payable'217106 應交土地增值稅 increment tax on land value payable'217107 應交城市維護建設稅 tax for maintaining and build

50、ing cities payable'217108 應交房產(chǎn)稅 housing property tax payable'217109 應交土地使用稅 tenure tax payable'217110 應交車船使用稅 vehicle and vessel usage license plate tax(vvulpt) payable'217111 應交個人所得稅 personal income tax payable2176 其它應交款 other fund in conformity with paying2181 其它應付款 other payables2

51、191 預提費用 drawing expense in advance其它負債 other liabilities2201 待轉資產(chǎn)價值 pending changerover assets value2211 預計負債 anticipation liabilities長期負債 long-term liabilities2301 長期借款 long-term loans一年內(nèi)到期的長期借款 long-term loans due within one year一年后到期的長期借款 long-term loans due over one year2311 應付債券 bonds payable&

52、#39;231101 債券面值 face value, par value'231102 債券溢價 premium on bonds'231103 債券折價 discount on bonds'231104 應計利息 accrued interest2321 長期應付款 long-term account payable應付融資租賃款 accrued financial lease outlay一年內(nèi)到期的長期應付 long-term account payable due within one year一年后到期的長期應付 long-term account paya

53、ble over one year2331 專項應付款 special payable一年內(nèi)到期的專項應付 long-term special payable due within one year一年后到期的專項應付 long-term special payable over one year2341 遞延稅款 deferral taxes (海歸論壇 )三、所有者權益類 owners' equity資本 capita3101 實收資本(或股本) paid-up capital(or stock)實收資本 paicl-up capital實收股本 paid-up stock3103

54、 已歸還投資 investment returned公積3111 資本公積 capital reserve'311101 資本(或股本)溢價 cpital(or stock) premium'311102 接受捐贈非現(xiàn)金資產(chǎn)準備 receive non-cash donate reserve'311103 股權投資準備 stock right investment reserves'311105 撥款轉入 allocate sums changeover in'311106 外幣資本折算差額 foreign currency capital'31

55、1107 其它資本公積 other capital reserve3121 盈余公積 surplus reserves'312101 法定盈余公積 legal surplus'312102 任意盈余公積 free surplus reserves'312103 法定公益金 legal public welfare fund'312104 儲備基金 reserve fund'312105 企業(yè)發(fā)展基金 enterprise expension fund'312106 利潤歸還投資 profits capitalizad on return of i

56、nvestment利潤 profits3131 本年利潤 current year profits3141 利潤分配 profit distribution'314101 其它轉入 other chengeover in'314102 提取法定盈余公積 withdrawal legal surplus'314103 提取法定公益金 withdrawal legal public welfare funds'314104 提取儲備基金 withdrawal reserve fund'314105 提取企業(yè)發(fā)展基金 withdrawal reserve fo

57、r business expansion'314106 提取職工獎勵及福利基金 withdrawal staff and workers' bonus and welfare fund'314107 利潤歸還投資 profits capitalizad on return of investment'314108 應付優(yōu)先股股利 preferred stock dividends payable'314109 提取任意盈余公積 withdrawal other common accumulation fund'314110 應付普通股股利 com

58、mon stock dividends payable'314111 轉作資本(或股本)的普通股股利 common stock dividends change to assets(or stock)'314115 未分配利潤 undistributed profit (海歸論壇 )四、成本類 cost 4101 生產(chǎn)成本 cost of manufacture'410101 基本生產(chǎn)成本 base cost of manufacture'410102 輔助生產(chǎn)成本 auxiliary cost of manufacture4105 制造費用 manufactu

59、ring overhead材料費 materials管理人員工資 executive salaries獎金 wages退職金 retirement allowance補貼 bonus外保勞務費 outsourcing fee福利費 employee benefits/welfare會議費 coferemce加班餐費 special duties市內(nèi)交通費 business traveling通訊費 correspondence電話費 correspondence水電取暖費 water and steam稅費 taxes and dues租賃費 rent管理費 maintenance車輛維護費

60、vehicles maintenance油料費 vehicles maintenance培訓費 education and training接待費 entertainment圖書、印刷費 books and printing運費 transpotation保險費 insurance premium支付手續(xù)費 commission雜費 sundry charges折舊費 depreciation expense機物料消耗 article of consumption勞動保護費 labor protection fees季節(jié)性停工損失 loss on seasonality cessation41

61、07 勞務成本 service costs (海歸論壇 )五、損益類 profit and loss 收入 income業(yè)務收入 operating income5101 主營業(yè)務收入 prime operating revenue產(chǎn)品銷售收入 sales revenue服務收入 service revenue5102 其它業(yè)務收入 other operating revenue材料銷售 sales materials代購代售包裝物出租 wrappage lease出讓資產(chǎn)使用權收入 remise right of assets revenue返還所得稅 reimbursement of income tax其它收入 other revenue5201 投資收益 investment income短期投資收益 current investment income長期投資收益 long-term investment