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常用会计科目，中英文对照一览表
现金
Cash in hand
银行存款
Cash in bank
Bank Deposit
其他货
币资金
-
外埠存款
Other
monetary assets - cash in other cities
其他货币资金
-
银行本票
Other monetary assets -
cashier‘s check
其他货币资金
-
银行汇票
Other monetary assets - bank draft
其他货币资金
-
信用卡
Other monetary assets - credit cards
其他货币资金
-
信用证保证金
Other monetary assets - L/C
deposit
其他货币资金
-
存
出投资款
Other monetary assets -
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
< br>
Long term equity investment -
stocks
长期股权投资
-
其他
股权投资
Long term equity
investment - others
长期债券投资
-
债券投资
Long term
securities investemnt - bonds
长期债券投资
-
其他债权投资
Long term securities 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 assets
物资采购
Purchase
原材料
Raw materials
包装物
Packing
materials
低值易耗品
Low value consumbles
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 purchase & sales of
commodities
委托加工物资
Consigned processiong 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
instalment sales
存货跌价准备
Provision for obsolete stocks
待摊费用
Prepaid
expenses
待处理流动资产损益
Unsettled G/L on current assets
待处理固定资产损益
Unsettled G/L on fixed assets
< br>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 assets - Buildings
固定
资产
-
机器设备
Fixed assets - Plant and machinery
固定资产
-
电子设备、器具及家具
Fixed
assets
-
Electronic
Equipment,
furniture
and
fixtures
固定资
产
-
运输设备
Fixed assets - Automobiles
累计折旧
Accumulated
depreciation
固定资产减值准备
Impairment of fixed assets
工程物资
-
专用材料
Project material - specific materials
工程物资
-
专用设备
< br>
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 assets
无形资产
-
专利权
Intangible assets -
patent
无形资产
-
非专利技
术
Intangible assets -
industrial property and know-how
无形资产<
/p>
-
商标权
Intangible assets - trademark rights <
/p>
无形资产
-
土地使用权
< br>
Intangible assets - land use rights
无形资产
-
商誉
Intangible assets - goodwill
无形资产减值准备
Impairment of intangible assets
长期待摊费用
Deferred
assets
未确认融资费用
Unrecognized finance fees
其他长期资产
Other long
term assets
递延税款借项
Deferred assets debits
应付票据
Notes
payable
应付帐款
Trade creditors
预收帐款
Adanvances
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
Proposed
dividends
待转资产价值
Donated assets
预计负债
Accrued
liabilities
应付短期债券
Short-term debentures payable
其他流动负债
Other
current liabilities
预提费用
Accrued expenses
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
-
债券溢价
< br>
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
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 reserve
利润分配
-
提取法定公益金
Profit appropriation - statutory
welfare reserve
利润分配
-
提取储备基金
Profit
appropriation - reserve fund
利润分配
-
提取企业发展基金
Profit appropriation - enterprise
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
-<
/p>
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
reserve
利润分配
-
应付普
通股股利
Profit appropriation -
ordinary shares dividends
利
润
分
配
-
转<
/p>
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 reserve
资本公积
-
接受现金捐赠
Capital surplus
- cash donation
资本公积
-
股权投资准备
Capital surplus
- investment reserve
资本公积
-<
/p>
拨款转入
Capital
surplus - subsidiary
资本公积
-<
/p>
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 reserve - statutory surplus
reserve
盈余公积
-
任意盈
余公积金
Surplus reserve - other
surplus reserve
盈余公积
-
法定公益金
Surplus reserve -
statutory welfare reserve
盈余公积
< br>-
储备基金
Surplus
reserve - reserve fund
盈余公积
-
企业发展基金
Surplus
reserve - enterprise development fund
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-
-
-
-
-
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