登船会计科目中英文对照表

2021年1月22日发(作者：涡轮)

会计科目中英文对照表





price
1251
委托加工物资

Work in process - outsourced
1261
委托代销商品

Trust to and sell the goods on a commission
basis
1271
受托代销商品

Commissioned and sell the goods on a
commission basis
1281
存货跌价准备

Inventory falling price reserves
1291
分期收款发出商品

Collect money and send out the goods by
stages
1301
待摊费用

Deferred and prepaid expenses
长期投资

Long-term investment

1401
长期股权投资

Long-term investment on stocks

'140101
股票投资

Investment on stocks

'140102
其他股权投资

Other investment on stocks
1402
长期债权投资

Long-term investment on bonds


'140201
债券投资

Investment on bonds


'140202
其他债权投资

Other investment on bonds
1421
长期投资减值准备

Long-term investments depreciation
reserves
股权投资减值准备

Stock rights investment depreciation reserves
债权投资减值准备

Bcreditor's rights investment depreciation
reserves

1431
委托贷款

Entrust loans


'143101
本金

Principal


'143102
利息

Interest


'143103
减值准备

Depreciation reserves
1501
固定资产

Fixed assets

房屋

Building

建筑物

Structure
机器设备

Machinery equipment

运输设备

Transportation facilities

工具器具

Instruments and implement
1502
累计折旧

Accumulated depreciation

1505
固定资产减值准备

Fixed assets depreciation reserves
房屋、建筑物减值准备

Building/structure depreciation reserves
机器设备减值准备

Machinery equipment depreciation reserves
1601
工程物资

Project goods and material

'160101
专用材料

Special-purpose material

'160102
专用设备

Special-purpose equipment


'160103
预付大型设备款

Prepayments for equipment

'160104
为生产准备的工具及器具

Preparative instruments
and implement for fabricate
1603
在建工程

Construction-in- process

安装工程

Erection works


在安装设备

Erecting equipment-in-process
技术改造工程

Technical innovation project
大修理工程

General overhaul project
1605
在建工程减值准备

Construction-in-process depreciation
reserves
1701
固定资产清理

Liquidation of fixed assets

1801
无形资产

Intangible assets

专利权

Patents

非专利技术

Non-Patents

商标权

Trademarks, Trade names

著作权

Copyrights

土地使用权

Tenure
商誉

Goodwill

1805
无形资产减值准备

Intangible Assets depreciation reserves
专利权减值准备

Patent rights depreciation reserves
商标权减值准备

trademark rights depreciation reserves
1815
未确认融资费用

Unacknowledged financial charges

待处理财产损溢

Wait deal assets loss or income

1901
长期待摊费用

Long-term deferred and prepaid expenses
1911
待处理财产损溢

Wait deal assets loss or income


'191101
待处理流动资产损溢

Wait deal intangible assets loss or
income



'191102
待处理固定资产损溢

Wait deal fixed assets loss or
income

二、负债类

Liability

短期负债

Current liability

2101
短期借款

Short-term borrowing
2111
应付票据

Notes payable

银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

2121
应付账款

Account payable
2131
预收账款

Deposit received

2141
代销商品款

Proxy sale goods revenue
2151
应付工资

Accrued wages

2153
应付福利费

Accrued welfarism

2161
应付股利

Dividends payable

2171
应交税金

Tax payable

'217101
应交增值税

value added tax payable


'21710101
进项税额

Withholdings on VAT

'21710102
已交税金

Paying tax

'21710103
转出未交增值税

Unpaid VAT changeover

'21710104
减免税款

Tax deduction

'21710105
销项税额

Substituted money on VAT


'21710106
出口退税

Tax reimbursement for export


'21710107
进项税额转出

Changeover withnoldings on
VAT

'21710108
出口抵减内销产品应纳税额

Export deduct
domestic sales goods tax

'21710109
转出多交增值税

Overpaid VAT changeover

'21710110
未交增值税

Unpaid VAT

'217102
应交营业税

Business tax payable

'217103
应交消费税

Consumption tax payable

'217104
应交资源税

Resources tax
payable

'217105
应交所得税

Income tax payable


'217106
应交土地增值税

Increment tax on land value payable

'217107
应交城市维护建设税

Tax for maintaining and building
cities payable

'217108
应交房产税

Housing property tax payable

'217109
应交土地使用税

Tenure tax payable

'217110
应交车船使用税

Vehicle and vessel usage license plate
tax(VVULPT) payable

'217111
应交个人所得税

Personal income tax payable
2176
其他应交款

Other fund in conformity with paying
2181
其他应付款

Other payables
2191
预提费用

Drawing expense in advance