会计科目中英文对照Ast 资产
1001 Cash 现金
Cash in Bank 银行存款1002
Other Cash&Cash Equivalents 其它货币资金1009
Depos稗官
it in Other City 其它货币资金外埠存款100901
100902 Cashier's Cheque 其它货币资金银行本票100903 其它货币资金银行汇票Bank Draft 100904 Credit Card
其它货币资金信用卡
L/C Guarantee Deposits 其它货币资金100905 信用证保证金
Refundable Deposits 其它货币资金存出投资款100906
Bank acceptances 其它货币资金银行承兑汇票保证金100907
Short-Term Investment 短期投资1101
短期投资股票110101 Stock
债券短期投资110102 Bonds
基金110103 Fund 短期投资
其它110104 Other
短期投资1102 短期投资跌价准备Falling Price Rerve
应收票据Notes Receivable 1111
应收股利1121 Dividend Receivable
1122 Interest Receivable 应收利息Account Receivable 应收账款1131
Other Receivables 1133 其它应收款其它应收款单位款113301 Company 其它应收款
其它应收款个人款113302 Personal 其它应收款
其它应收款113303 --个人所得税其它应收款Tax of Salary
其它应收款113304 --养老保险Pension Ins. 其它应收款113305 其它应收款--医疗保险Medical Ins. 其它应收款
113307 其它应收款--其它Other
其它应收款
--失业保险Unemployment Ins. 其它应收款113308 其它应收款Bad Debt Rerves 1141 坏账准备Advance Payment 预付账款1151
Subsidy Receivable 应收补贴款1161
1201 Supplies purchasing 物资采购
Raw Materials 原材料1211
原材料原料及主要材料121101 Main Materials
辅料Accessories 121102 原材料包材Packaging Materials 121103 原材料
Materials 121104 原材料物料劳防用品121105 原材料Labour Protective Articles
121106 Machine Accessories 原材料机零件121107 五金工具原材料Hardware Tool
电器原材料Electrical Equipment
121108
121109 Other 原材料其它
1221 Wrappag拍摄全家福
e 包装物
Low-Value Consunption Goods
1231 低值易耗品
Warehou 低值易耗品在库低值易耗品123101
123102 低值易耗品In U
在用低值易耗品
Amortization 低值易耗品低值易耗品摊销123103
1232 Material Cost Variance 材料成本差异
Semi-Finished Goods 自制半成品1241
Finished Goods
库存商品1243
Differences between Purchasing & Selling Price 商品进销差价1244 Goods in Outside Processing 委托加工物资1251
Consigned Finished Goods 委托代销商品1261
Goods in Transit
发出商品1271
Inventory Falling Price Rerves 存货跌价准备1281
Collect Money & Send out the Goods by Stages 分期收款发出商品1291 Deferred & Prepaid Exp. 1301 待摊费用
Long-term Investment on Stocks
长期股权投资1401
Stocks 长期股权投资股票投资14中南大学专业
0101
Other 长期股权投资140102 其它股权投资
Long-term Investment on Bonds
长期债权投资1402
Bonds 140201 长期债权投资债券投资
Other 长期债权投资140202 其它债权投资
Long-term Investments Depreciation Rerves 长期投资减值准备1421 Entrust Loans 委托贷款1431
Principal 委托贷款本金143101
Interest 委托贷款利息143102
Depreciation Rerves
委托贷款减值准备143103
Fixed Asts 固定资产1501
Building 150101 固定资产房屋
150102 Machinery Equipment
固定资产机器设备
150103 Instruments&Other 固定资产器材及其它
150104 Transport tool 固定资产运输工具
150105 Electronics&Other 固定资产电子及其它
Accumulated Depreciation
累计折旧1502
Fixed Asts Depreciation Rerves 1505 固定资产减值准备
Project Goods & Material 1601 工程物资
160101 Special-Purpo Material 工程物资专用材料
Special-Purpo Equipment 工程物资专用设备160102
Prepayments for Equipment
工程物资预付大型设备款160103
Prep始的成语
arative Instruments&implement for Fabricate 工程物资为生产准备的工160104
具及器具Construction-in-process 1603 在建工程
Prepayments 160301 在建工程预付工程款
其他在建工程Other
160302
1605 Construction-in-process Depreciation Rerves 在建工程减值准备
Liquidation of Fixed Asts 固定资产清理1701
Intangible Asts
无形资产1801
Tenure 无形资产场地使用权1801电影长征观后感
01
180102 无形资产工业产权及Industrial Property Rights & Proprietary Technology
专有技术
180103 Other
无形资产其它无形资产
1805 Intangible Asts Depreciation Rerves 无形资产减值准备
Unacknowledged Financial Charges 未确认融资费用1815
Long-term Deferred&Prepaid Exp. 长期待摊费用1901
Organization Costs 长期待摊费用仙人球的养殖方法和注意事项
开办费190101
190102 递延支出Deferred Expenditure
长期待摊费用
190103 Car Ins. 长期待摊费用汽车保险费
190104 办公室装修长期待摊费用Office Decoration
190105 Sporadic Renovation 长期待摊费用零星改造工程190106 长期待摊费用Other 其它
1911 Wait Deal Asts Loss or Income 待处理财产损溢
Current Asts 待处理财产损溢191101 待处理流动资产损溢
Fixed Asts 待处理财产损溢待处理固定资产损溢191102
负债Liability
2101 短期借款Short-term Borrowing
Notes Payable 应付票据2111
Account Payable 应付账款2121
预收账款Deposit Received
2131
Proxy Sale Goods Revenue 2141 代销商品款Accrued Salary 应付工资2151
Basic Salary 215101 应付工资基本工资
Pension 应付工资215102 养老金
Medical Ins.
应付工资医疗保险金215103
2153 应付福利费Accrued Welfare
Dividends Payable 应付股利2161
应交税金Tax Payable
2171
V A T 应交税金应交增值税217101
21710101 V A T Input
进项税额应交税金应交增值税
21710102 V A T Paid 应交税金应交增值税已交税金
21710103 Unpaid V AT Turnover 应交增值税转出未交增值税应交税金
21710104 Tax Deduction 应交税金应交增值税减免税款
应交税金21710105 Vat Output
应交增值税销项税额
应交税金应交增值税出口退税21710106 Export Tax Reimburment
2171010杰拉米格兰特
7 Vat Input Turnover 应交税金应交增值税进项税额转出
21710108 Export Deduct Domestic Sales Tax 应交税金应交增值税出口抵减内销产品应纳税额21710109 Overpaid V A T Turnover 应交税金应交增值税转出多交增值税
21710110 IM.V A T Input 应交税金应交增值税进口进项税额
21710111 Fixed Asts.VA T Input 应交税金应交增值税固定资产进项税额
Unpaid V A T 应交税金未交增值税217102
217103 Business Tax 应交税金应交营业税217104 应交税金应交消费税Consumption Tax 217105 应交资源税Resources Tax 应交税金
217106 应交税金应交所得税Profit Tax
217107 Increment tax on land value payable 应交税金应交土地增值税
217108 Tax for maintaining and building cities payable 应交税金应交城市维护建设税Housing Propert
y 应交税金应交房产税217109
Tenure Tax
应交税金应交土地使用税217110
Vehicle and vesl usage licen plate tax payable 应交税金应交车船使用税217111
Tax on Salary 应交税金217112 应交个人所得税
Stamp Tax 217113 应交税金应交印花税
Rental Tax
217114 应交税金租金税
Other fund in conformity with paying 其它应交款2176
Educational Surtax 其它应交款教育附加费217601
Other Payables 其它应付款2181
Accrued Exp. 预提费用2191
Rental Fee
预提费用219110 租赁费
Pending Changerover Asts Value 待转资产价值2201
Anticipation liabilities 预计负债2211
Long-Term Loan
2301 长期借款
Bonds Payable 应付债券2311
Par Value 应付债券债券面值231101
Premium 应付债券债券溢价231102
Discount 应付债券231103 债券折价
Accrued Interest
应付债券231104 应计利息
Long-term Account Payable 2321 长期应付款
Special Payables 专项应付款2331
Defe很棒的英文
rral Taxes 递延税款2341
Ownership equity 所有权益
Paid-up Capital 3101 实收资本
Investment Returned 已归还投资3103
Capital Rerve
资本公积3111
Cpital(Stock) premium 资本公积资本（或股本）溢价311101
Receive Non-cash Donate Rerve 资本公积311102 接受捐赠非现金资产准备
311103 Accepted Cash Donate
资本公积接受现金捐赠
Stock Right Investment Rerves
资本公积股权投资准备311104
Government Grants Received 资本公积3世界最厉害的武器
11105 拨款转入
Foreign currency capital 311106 资本公积外币资本折算差额
其它资本公积资本公积Other
311107
3121 Surplus Rerves
盈余公积
312101 盈余公积法定盈余公积Legal
盈余公积任意盈余公积Free 312102
盈余公积312103 法定公益金Legal Public Welfare Fund
Rerve Fund 盈余公积储备基金312104
Enterpri Expansion Fund 盈余公积312105 企业发展基金
Profits capitalizad on return of investment 312106 盈余公积利润归还投资
3131 Current Year Profits 本年利润
Profit Distributio早餐图
n 利润分配3141
Other Changeover in 利润分配其它转入314101
314102 提取法定盈余公积Withdrawal Legal Surplus 利润分配314103 Withdrawal Legal Public Welfare Fund 利润分配提取法定公益金
314104 Withdrawal Rerve Fund利润分配提取储备基金
314105 利润分配提取企业发展基金Withdrawal Enterpri Development Fund
314106 利润分配Withdrawal Staff Bonus and Welfare Funds 提取职工奖励及福利基金
314107 利润归还投资Profits Capitalizad on Return of Investment
利润分配Preferred Stock Dividends Payable 利润分配应付优先股股利314108
Withdrawal Other Common Accumulation Fund
314109 利润分配提取任意盈余公
积
Common Stock Dividends Payable 利润分配314110 应付普通股股利
Common Stock Dividends Change To Asts (or Stock) 利润分配314111 转作资本（或股本）的普通股股利
