會計科目中英文雙向查詢表

1、資產(chǎn)類 Assets。 流動資產(chǎn)Current assets 貨幣資金Cash and cash equivalents 現(xiàn)金Cash 銀行存款Cash in bank 其他貨幣資金Other cash and cash equivalents 外埠存款Other city Cash in bank 銀行本票Cashier's cheque 銀行匯票Bank draft 信用卡Credit card 信用證保證金Refundable deposits 存出投資款L/C Guarantee deposits 短期投資Short-term investments 股票Short-term

2、investments - stock 債券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他Short-term investments - other 短期投資跌價準(zhǔn)備Short-term investments falling price reserves 應(yīng)收款A(yù)ccount receivable 應(yīng)收票據(jù)Note receivable 銀行承兌匯票Bank acceptance 商業(yè)承兌匯票Trade acceptance 應(yīng)收股利Dividend receiva

3、ble 應(yīng)收利息Interest receivable 應(yīng)收賬款A(yù)ccount receivable 其他應(yīng)收款Other notes receivable 壞賬準(zhǔn)備Bad debt reserves 預(yù)付賬款A(yù)dvance money 應(yīng)收補貼款Cover deficit by state subsidies of receivable 庫存資產(chǎn)Inventories 物資采購Supplies purchasing 原材料Raw materials 包裝物 Wrappage 。 低值易耗品Low-value consumption goods 材料成本差異Materials cost var

4、iance 自制半成品Semi-Finished goods 庫存商品Finished goods 商品進(jìn)銷差價Differences between purchasing and selling price 委托加工物資Work in process - outsourced 委托代銷商品Trust to and sell the goods on a commission basis 受托代銷商品Commissioned and sell the goods on a commission basis 存貨跌價準(zhǔn)備Inventory falling price reserves 分期收款發(fā)

5、出商品Collect money and send out the goods by stages 待攤費用Deferred and prepaid expenses 長期投資Long-term investment 長期股權(quán)投資Long-term investment on stocks 股票投資Investment on stocks 其他股權(quán)投資Other investment on stocks 長期債權(quán)投資 Long-term investment on bonds。 債券投資Investment on bonds 其他債權(quán)投資Other investment on bonds 長期

6、投資減值準(zhǔn)備Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備Stock rights investment depreciation reserves. 債權(quán)投資減值準(zhǔn)備Bcreditor's rights investment depreciation reserves 委托貸款Entrust loans 本金Principal 利息Interest 減值準(zhǔn)備Depreciation reserves 固定資產(chǎn)Fixed assets 房屋Building 建筑物Structure 機器設(shè)備Machinery equipment

7、 運輸設(shè)備Transportation facilities 工具器具Instruments and implement 累計折舊Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備Building/structure depreciation reserves 機器設(shè)備減值準(zhǔn)備Machinery equipment depreciation reserves 工程物資Project goods and material 專用材料Special-purpose material 專用設(shè)備Sp

8、ecial-purpose equipment 預(yù)付大型設(shè)備款Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process 安裝工程Erection works 在安裝設(shè)備Erecting equipment-in-process 技術(shù)改造工程Technical innovation project 大修理工程General overhaul project 在建工程減值準(zhǔn)備Construction-in-process d

9、epreciation reserves 固定資產(chǎn)清理Liquidation of fixed assets 無形資產(chǎn)Intangible assets 專利權(quán)Patents 非專利技術(shù)Non-Patents 商標(biāo)權(quán)Trademarks, Trade names 著作權(quán)Copyrights 土地使用權(quán)Tenure 商譽Goodwill 無形資產(chǎn)減值準(zhǔn)備Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備trademark rights depreciation res

10、erves 未確認(rèn)融資費用Unacknowledged financial charges 待處理財產(chǎn)損溢Wait deal assets loss or income 長期待攤費用Long-term deferred and prepaid expenses 待處理流動資產(chǎn)損溢Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢Wait deal fixed assets loss or income 負(fù)債類Liability 短期負(fù)債Current liability 短期借款Short-term borrowing 應(yīng)付票據(jù)Notes

11、payable 銀行承兌匯票Bank acceptance 商業(yè)承兌匯票Trade acceptance 應(yīng)付賬款A(yù)ccount payable 預(yù)收賬款Deposit received 代銷商品款Proxy sale goods revenue 應(yīng)付工資Accrued wages 應(yīng)付福利費Accrued welfarism 應(yīng)付股利Dividends payable 應(yīng)交稅金Tax payable 應(yīng)交增值稅value added tax payable 進(jìn)項稅額Withholdings on VAT 已交稅金Paying tax 轉(zhuǎn)出未交增值稅Unpaid VAT changeover

12、減免稅款Tax deduction 銷項稅額Substituted money on VAT 出口退稅Tax reimbursement for export 進(jìn)項稅額轉(zhuǎn)出Changeover withnoldings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Export deduct domestic sales goods tax 轉(zhuǎn)出多交增值稅Overpaid VAT changeover 未交增值稅Unpaid VAT 應(yīng)交營業(yè)稅Business tax payable 應(yīng)交消費稅Consumption tax payable 應(yīng)交資源稅Resources tax payable 應(yīng)交所

13、得稅Income tax payable 應(yīng)交土地增值稅Increment tax on land value payable 應(yīng)交城市維護(hù)建設(shè)稅Tax for maintaining and building cities payable 應(yīng)交房產(chǎn)稅Housing property tax payable 應(yīng)交土地使用稅Tenure tax payable 應(yīng)交車船使用稅Vehicle and vessel usage license plate tax(VVULPT) payable 應(yīng)交個人所得稅Personal income tax payable 其他應(yīng)交款Other fund in

14、 conformity with paying 其他應(yīng)付款Other payables 預(yù)提費用Drawing expense in advance 其他負(fù)債Other liabilities 待轉(zhuǎn)資產(chǎn)價值Pending changerover assets value 預(yù)計負(fù)債Anticipation liabilities 長期負(fù)債Long-term Liabilities 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 yea

15、r 應(yīng)付債券Bonds payable 債券面值Face value, Par value 債券溢價Premium on bonds 債券折價Discount on bonds 應(yīng)計利息Accrued interest 長期應(yīng)付款Long-term account payable 應(yīng)付融資租賃款A(yù)ccrued financial lease outlay 一年內(nèi)到期的長期應(yīng)付Long-term account payable due within one year 一年后到期的長期應(yīng)付Long-term account payable over one year 專項應(yīng)付款Special pa

16、yable 一年內(nèi)到期的專項應(yīng)付Long-term special payable due within one year 一年后到期的專項應(yīng)付Long-term special payable over one year 遞延稅款Deferral taxes 所有者權(quán)益類OWNERS' EQUITY 資本Capita 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 stock 已歸還投資Investment Returned 資本公積Capital reserve 資本或股本溢價Cpital(or S

17、tock) premium 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Receive non-cash donate reserve 股權(quán)投資準(zhǔn)備Stock right investment reserves 撥款轉(zhuǎn)入Allocate sums changeover in 外幣資本折算差額Foreign currency capital 其他資本公積Other capital reserve 盈余公積Surplus reserves 法定盈余公積Legal surplus 任意盈余公積Free surplus reserves 法定公益金Legal public welfare fund 儲備基金Reserve

18、fund 企業(yè)發(fā)展基金Enterprise expension fund 利潤歸還投資Profits capitalizad on return of investment 利潤Profits 本年利潤Current year profits 利潤分配Profit distribution 其他轉(zhuǎn)入Other chengeover in 提取法定盈余公積Withdrawal legal surplus 提取法定公益金Withdrawal legal public welfare funds 提取儲備基金Withdrawal reserve fund 提取企業(yè)發(fā)展基金Withdrawal res

19、erve for business expansion 提取職工獎勵及福利基金Withdrawal staff and workers' bonus and welfare fund 利潤歸還投資Profits capitalizad on return of investment 應(yīng)付優(yōu)先股股利Preferred Stock dividends payable 提取任意盈余公積Withdrawal other common accumulation fund 應(yīng)付普通股股利Common Stock dividends payable 轉(zhuǎn)作資本或股本的普通股股利Common Stock

20、 dividends change to assets(or stock) 未分配利潤Undistributed profit 成本類Cost 生產(chǎn)成本Cost of manufacture 基本生產(chǎn)成本Base cost of manufacture 輔助生產(chǎn)成本Auxiliary cost of manufacture 制造費用Manufacturing 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(wù)費Outsourcing fee 福利費Employee

21、 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(hù)費Vehicles maintenance 油料費Vehicles maintenance 培訓(xùn)費Education and training 接待費Entertainment 圖書、印刷費Books and printing 運費Transpota

22、tion 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(hù)費Labor protection fees 季節(jié)性停工損失Loss on seasonality cessation 勞務(wù)成本Service costs 損益類Profit and loss 收入Income 業(yè)務(wù)收入OPERATING INCOME 主營業(yè)務(wù)收入Prime operating revenue 產(chǎn)品銷售收入Sales revenue 服務(wù)收入Serv

23、ice revenue 其他業(yè)務(wù)收入Other operating revenue 材料銷售Sales materials 包裝物出租Wrappage lease 出讓資產(chǎn)使用權(quán)收入Remise right of assets revenue 返還所得稅Reimbursement of income tax 其他收入Other revenue 投資收益Investment income 短期投資收益Current investment income 長期投資收益Long-term investment income 計提的委托貸款減值準(zhǔn)備Withdrawal of entrust loans

24、reserves 補貼收入Subsidize revenue 國家扶持補貼收入Subsidize revenue from country 其他補貼收入Other subsidize revenue 營業(yè)外收入NON-OPERATING INCOME 非貨幣性交易收益Non-cash deal income 現(xiàn)金溢余Cash overage 處置固定資產(chǎn)凈收益Net income on disposal of fixed assets 出售無形資產(chǎn)收益Income on sales of intangible assets 固定資產(chǎn)盤盈Fixed assets inventory profit

25、 罰款凈收入Net amercement income 支出Outlay 業(yè)務(wù)支出Revenue charges 主營業(yè)務(wù)成本Operating costs 產(chǎn)品銷售成本Cost of goods sold 服務(wù)成本Cost of service 主營業(yè)務(wù)稅金及附加Tax and associate charge 營業(yè)稅Sales tax 消費稅Consumption tax 城市維護(hù)建設(shè)稅Tax for maintaining and building cities 資源稅Resources tax 土地增值稅Increment tax on land value 其他業(yè)務(wù)支出Other b

26、usiness expense 銷售其他材料成本Other cost of material sale 其他勞務(wù)成本Other cost of service 其他業(yè)務(wù)稅金及附加費Other tax and associate charge 費用Expenses 營業(yè)費用Operating expenses 代銷手續(xù)費Consignment commission charge 運雜費Transpotation 保險費Insurance premium 展覽費Exhibition fees 廣告費Advertising fees 管理費用Adminisstrative expenses 職工工資Staff Salaries 修理費Repair charge 低值易耗攤銷Article of consumption 辦公費Office allowance 差旅費Travelling expense 工會經(jīng)費Labour union expenditure 研究與開發(fā)費Research and development ex