中国会计制度科目英文对照
应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable
应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid
期货保证金 Future guarantee
应收补贴款 Allowance receivable应收出口退税 Export drawback receivable
产成品(库存商品) Finished goods
待摊费用 Prepaid and deferred expens
待处理流动资产净损失 Unttled G/L on current asts
一年内到期的长期债权投资 Long-term debenture investment falling due in a year
长期投资： Long-term investment：
其中:长期股权投资 Including: Long term equity investment
长期债权投资 Long term curities investment
*合并价差 Incorporating price difference
长期投资合计 Total long-term investment
固定资产原价 Fixed asts-cost 固定资产净值 Fixed asts-net value
减：固定资产减值准备 Less: Impairment of fixed asts
固定资产净额 Net value of fixed asts固定资产清理 Disposal of fixed asts
工程物资 Project material 在建工程 Construction in Progress
待处理固定资产净损失 Unttled G/L on fixed asts
其中:土地使用权 Including: Land u rights
递延资产（长期待摊费用） Deferred asts
其中:固定资产修理 Including: Fixed asts repair
固定资产改良支出 Improvement expenditure of fixed asts
其他长期资产 Other long term asts
其中:特准储备物资 Among it: Specially approved rerving materials
无形及其他资产合计 Total intangible asts and other asts
递延税款借项 Deferred asts debits
应付票款 Notes payable 应付帐款 Accounts payab1e预收帐款 Advances from customers
应付工资 Accrued payro1l应付福利费 Welfare payable应付利润(股利) Profits payab1e
应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors
unconditionally预提费用 Provision for expens预计负债 Accrued liabilities
一年内到期的长期负债 Long term liabilities due within one year
其他流动负债 Other current liabilities长期借款 Long-term loans payable
应付债券 Bonds payable长期应付款 long-term accounts payable
专项应付款 Special accounts payable
其中:特准储备资金 Including: Special rerve fund
长期负债合计 Total long term liabilities
递延税款贷项 Deferred taxation credit
* 少数股东权益 Minority interests
实收资本(股本) Subscribed Capital国家资本 National capital
集体资本 Collective capital法人资本 Legal person's capital
其中:国有法人资本 Including: State-owned legal person's capital
集体法人资本 Collective legal person's capital个人资本 Personal capital
外商资本 Foreign businessmen's capital
资本公积 Capital surplus
盈余公积 surplus rerve
其中新企业会计制度:法定盈余公积 Including: statutory surplus rerve
公益金 public welfare fund
补充流动资本 Supplementary current capital
* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss
未分配利润 Retained earnings
外币报表折算差额 Converted difference in Foreign Currency Statements
所有者权益合计 Total shareholder's equity
负债及所有者权益总计 Total Liabilities & Equity
现金 Cash in hand 银行存款 Cash in bank
其他货币资金-外埠存款Other monetary asts - cash in other cities
其他货币资金-银行本票地理位置英文 Other monetary asts - cashier‘s check
其他货币资金-银行汇票 Other monetary asts - bank draft
其他货币资金-信用卡 Other monetary asts - credit cards
pute其他货币资金-信用证保证金 Other monetary asts - L/C deposit
其他货币资金-存出投资款 Other monetary asts - cash for investment
短期投资-股票投资 Investments - Short term - stocks
短期投资-债券投资 Investments - Short term - bonds
短期投资-基金投资 Investments - Short term - funds
短期投资-其他投资 Investments - Short term - others
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investment - stocks
长期股权投资-其他股权投资 Long term equity investment - others
speaksoftlylove长期债券投资-债券投资 Long term curities investment - bonds
长期债券投资-其他债权投资 Long term curities investment - others
长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable
应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
其他流动资产 Other current asts
物资采购 Purcha 原材料 Raw materials 包装物 Packing materials
低值易耗品 Low value consumables 材料成本差异 Material cost difference
自制半成品 Self-manufactured goods 库存商品 Finished goods
商品进销差价 Difference between purcha & sales of commodities
委托加工物资 Consigned processing material
委托代销商品 Consignment-out 受托代销商品 Consignment-in
分期收款发出商品 Goods on installment sales
存货跌价准备 Provision for obsolete stocks
待摊费用 Prepaid expens
待处理流动资产损益 Unttled G/L on current asts
待处理固定资产损益 Unttled G/L on fixed asts
委托贷款-本金 Consignment loan - principle
委托贷款-利息 Consignment loan - interest
委托贷款-减值准备 Consignment loan - provision
固定资产-房屋建筑物 Fixed asts - Buildings
固定资产-机器设备 Fixed asts - Plant and machinery
固定资产-电子设备、器具及家具 Fixed asts - Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed asts - Automobiles
累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed asts
工程物资-专用材料 Project material - specific materials
工程物资-专用设备 Project material - specific equipment
工程物资-预付大型设备款 Project material - prepaid for equipment
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
在建工程 Construction in progress 在建工程减值准备 Impairment of construction in progress
固定资产清理 Disposal of fixed asts
无形资产-专利权 Intangible asts - patent
无形资产-非专利技术 Intangible asts - industrial property and know-how
无形资产-商标权 Intangible asts - trademark rights
无形资产-土地使用权 Intangible asts - land u rights
无形资产-商誉 Intangible asts - goodwill 无形资产减值准备 Impairment of intangible asts
长期待摊费用 Deferred asts 未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term asts 递延税款借项overture Deferred asts debits
应付票据 Notes payable 应付帐款 Trade creditors 预收帐款 Advances from customers
代销商品款 Consignment-in payables 其他应交款 Other payable to government
其他应付款 Other creditors 应付股利 Propod dividends
待转资产价值 Donated asts 预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
预提费用 Accrued expens 应付工资 Payroll payable 应付福利费 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans due within one year
一年内到期长期应付款 Long term payable due within one year
长期借款 Bank loans - Long term
应付债券-债券面值 Bond payable - Par value
应付债券-momo是什么债券溢价 Bond payable - Excess
应付债券-债券折价 Bond payable - Discount
应付债券-应计利息 Bond payable - Accrued interest
长期应付款 Long term payable
专项应付款 Specific payable
其他长期负债 Other long term liabilities
应交税金-所得税宣言英文 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税美国音乐排行榜 Tax payable - business tax
应交税金-消费税 Tax payable - consumable tax
应交税金-其他 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital 已归还投资 Investment returned
利润分配-其他转入 Profit appropriation - other transfer in
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus rerve
利润分配-提取法定公益金 Profit appropriation - statutory welfare rerve
利润分配-提取储备基金 Profit appropriation - rerve fund
利润分配-提取企业发展基金 Profit appropriation - enterpri development fund
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation - return investment by profit
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation - other surplus rerve
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends | |
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利润分配-转作股本的普通股股利 Profit appropriation-ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非现金资产准备 Capital surplus - donation rerve
资本公积-接受现金捐赠自费留学 Capital surplus - cash donation
资本公积-股权投资准备 Capital surplus - investment rerve
资本公积-拨款转入 Capital surplus - subsidiary
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
资本公积-其他 Capital surplus - others
盈余公积-法定盈余公积金 Surplus rerve - statutory surplus rerve
盈余公积-任意盈余公积金 Surplus rerve - other surplus rerve
盈余公积-法定公益金 Surplus rerve - statutory welfare rerve
盈余公积-储备基金 Surplus rerve - rerve fund
盈余公积-企业发展基金 Surplus rerve - enterpri development fund
盈余公积-利润归还投资 Surplus rerve - returned investment by investment
主营业务收入 Sales 主营业务成本 Cost of sales 主营业务税金及附加 Sales tax
营业费用 Operating expens 管理费用 General and administrative expens
财务费用 Financial expens 投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income 补贴收入 Subsidy income
其他业务支出 Other operating expens 营业外支出 Non-operating expens
所得税 Income tax
