会计术语中英文对照表

会计科目中英文对照表

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 其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities 2301 长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable

'231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息 Accrued interest

2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS' EQUITY

资本 Capital

3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock

3103 已归还投资 Investment Returned 公积

3111 资本公积 Capital reserve

'311101 资本(或股本)溢价 Cpital(or Stock) premium

'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves '311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal surplus

'312102 任意盈余公积 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund

'312105 企业发展基金 Enterprise expension fund

'312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits

3131 本年利润 Current year profits 3141 利润分配 Profit distribution

'314101 其他转入 Other chengeover in

'314102 提取法定盈余公积 Withdrawal legal surplus

'314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund

'314105 提取企业发展基金 Withdrawal reserve for business expansion

'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable

'314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable

'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit

五、损益类 Profit and loss 收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue

5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue

5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay

业务支出 Revenue charges

5401 主营业务成本 Operating costs

产品销售成本 Cost of goods sold 服务成本 Cost of service

5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax

土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge 费用 Expenses

5501 营业费用 Operating expenses

代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees

5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge

低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce

聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost

业务招待费 Business entertainment 技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax

5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment