英文会计科目
现金 Cash in hand
银行存款 Cash in bank
其它货币资金-外埠存款Other monetary asts - cash in other cities
其它货币资金-银行本票 Other monetary asts - cashier‘s check
其它货币资金-银行汇票 Other monetary asts - bank draft
其它货币资金-信誉卡 Other monetary asts - credit cards
其它货币资金-信誉证保证金 Other monetary asts - L/C deposit
其它货币资金-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-其它投资 Investments - Short term - others
短期投资涨价预备 Provision for short-term investment
临时股权投资-毕业生主题曲股票投资 Long term equity investment - stocks
临时股权投资-其它股权投资 Long term equity investment - others
临时债券投资-债券投资 Long term curities investment - bonds
临时债券投资-其它债务投资 Long term curities investment - others
临时投资减值预备 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
坏帐预备- 应收帐款 Provision for doubtful debts - trade debtors
预付帐款 Prepayment
应收补贴款 Allowance receivable
其它应收款 Other debtors
坏帐预备- 其它应收款 Provision for doubtful debts - other debtors
其它活动资产 Other current asts
物资推销 Purcha
原资料 Raw materials
包装物 Packing materials
低值易耗品 Low value consume
资料本钱差异 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
分期收款收回商品 Goods on instatement sales
存货涨价预备 Provision for obsolete stocks
待摊费用 Prepaid expens
待处置活动资产损益 Unttled G/L on current asts
待处置固定资产损益 Unttled G/L on fixed asts
委托存款-阿门英文本金 Consignment loan - principle
委托存款-利息 Consignment loan - interest
委托存款-减值预备 Consignment loan - provision
derves固定资产-房屋修建物wholesale Fixed asts - Buildings
固定资产-机器设备 Fixed asts - Plant and machinery
固定资产-电子设备、用具及家具 Fixed asts - Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed asts - Automobiles
累计折旧 Accumulated depreciation
固定资产减值预备 Impairment of fixed asts
工程物资-公用资料 Project material - specific materials
工程物资-公用设备 Project material - specific equipment
工程物资-预付大型设备款 Project material - prepaid for equipment
工程物资-为消费预备的工具及用具 Project material - tools and facilities for production
在建工程 Construction in progress
在建工程减值预备 Impairment of construction in progress
固定资产清算 Disposal of fixed asts
有形资产-专利权 Intangible asts - patent
有形资产-非专利技术 Intangible asts - industrial property and know-how
有形资产-商标权 Intangible asts - trademark rights
有形资产-土地运用权 Intangible asts - land u rights
有形资产-商誉 Intangible asts - goodwill
有形资产减值预备 Impairment of intangible asts
长等候摊费用 Deferred asts 休格兰特女儿
未确认融资费用 Unrecognized finance fees
其它临时资产 Other long term asts
递延税款借项 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 rough的音标
其它应交款 Other payable to government
其它应付款 Other creditors
应付股利 Propod dividends
待转资产价值 Donated asts
估量负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其它活动负债 Other current liabilities
预提费用 Accrued expens
应付工资 Payroll payable
应付福利费 Welfare payable
短期借款-msq抵押借款 Bank loans - Short term - pledged
短期借款-信誉借款 Bank loans - Short term - credit
短期借款-担保借款 Bank loans - Short term - guaranteed
一年内到期临时借款 Long term loans due within one year
一年内到期临时应付款 Long term payable due within one year
临时借款 Bank loans - Long term
应付债券-债券面值 Bond payable - Par value
应付债券-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
临时应付款 Long term payable
专项应付款 Specific payable generic
其它临时负债 Other long term liabilities
应交税金-所得税 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax payable - business tax
应交税金-消费税 Tax payable - consumable tax
应交税金-其它 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital
已出借投资 Investment returned
利润分配-其它转入bao 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-提取储藏基金 Profit appropriation - rerve fund
利润分配-提取企业开展基金 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-利润出借投资 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-提取恣意盈余公积 Profit appropriation - other surplus rerve
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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预备 Capital surplus - donation rerve
资本公积-接受现金捐赠 Capital surplus - cash donation
资本公积-股权投资预备 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-其它 Capital surplus - others
盈余公积-法定盈余公积金 Surplus rerve - statutory surplus rerve
盈余公积-恣意盈余公积金 Surplus rerve - other surplus rerve
盈余公积-法定公益金 Surplus rerve - statutory welfare rerve
盈余公积-储藏基金 Surplus rerve - rerve fund
盈余公积-企业开展基金 Surplus rerve - enterpri development fund
盈余公积-利润出借投资 Surplus rerve - return investment by investment
主营业务支出 Sales
主营业务本钱 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
其它业务支出 Other operating income
营业外支出 Non-operating income
补贴支出 Subsidy income
其它业务支出 Other operating expens
营业外支出 Non-operating expens
所得税 Income tax
一、资产类 Asts
活动资产 Current asts
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其它货币资金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 银行本票 Cashier's cheque
'100903 银行汇票 Bank draft
'100904 信誉卡 Credit card
'100905 信誉证保证金 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 其它 Short-term investments - other
1102 短期投资涨价预备 Short-term investments falling price rerves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其它应收款 Other notes receivable
1141 坏账预备 Bad debt rerves
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 物资推销 Supplies purchasing
1211 原资料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 资料本钱差异 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 lling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and ll the goods on a commission basis
1271 受托代销商品 Commissioned and ll the goods on a commission basis
1281 存货涨价预备 Inventory falling price rerves
1291 分期收款收回商品 Collect money and nd out the goods by stages
1301 待摊费用 Deferred and prepaid expens
临时投资 Long-term investment
vr什么意思1401 临时股权投资 Long-term investment on stocks
'140101 股票投资 Investment on stocks
'140102 其它股权投资 Other investment on stocks
1402 临时债务投资 Long-term investment on bonds
'140201 债券投资 Investment on bonds
'140202 其它债务投资 Other investment on bonds
1421 临时投资减值预备 Long-term investments depreciation rerves
股权投资减值预备 Stock rights investment depreciation rerves
债务投资减值预备 Bcreditor's rights investment depreciation rerves
1431 委托存款 Entrust loans
'143101 本金 Principal
'143102 利息 Interest
'143103 减值预备 Depreciation rerves
1501 固定资产 Fixed asts
房屋 Building
修建物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具用具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值预备 Fixed asts depreciation rerves
房屋、修建物减值预备 Building/structure depreciation rerves
机器设备减值预备 Machinery equipment depreciation rerves
1601 工程物资 Project goods and material
'160101 公用资料 Special-purpo material
'160102 公用设备 Special-purpo equipment
'160103 预付大型设备款 Prepayments for equipment
'160104 为消费预备的工具及用具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
装置工程 Erection works
在装置设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修缮工程 General overhaul project
1605 在建工程减值预备 Construction-in-process depreciation rerves
1701 固定资产清算 Liquidation of fixed asts
1801 有形资产 Intangible asts
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地运用权 Tenure
商誉 Goodwill
1805 有形资产减值预备 Intangible Asts depreciation rerves
专利权减值预备 Patent rights depreciation rerves
商标权减值预备 trademark rights depreciation rerves
1815 未确认融资费用 Unacknowledged financial charges
待处置财富损溢 Wait deal asts loss or income
1901 长等候摊费用 Long-term deferred and prepaid expens
1911 待处置财富损溢 Wait deal asts loss or income
'191101待处置活动资产损溢 Wait deal intangible asts loss or income
'191102待处置固定资产损溢 Wait deal fixed asts loss or income (海归论坛 haiguinet )
