中英文会计科目对照表

序号日期:2010.061现金Cashinhand2银行存款Cashinbank3其他货币资金-外埠存款Othermonetaryassets-cashinothercities4其他货币资金-银行本票Othermonetaryassets-cashier‘scheck5其他货币资金-银行汇票Othermonetaryassets-bankdraft6其他货币资金-信用卡Othermonetaryassets-creditcards7其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit8其他货币资金-存出投资款Othermonetaryassets-cashforinvestment9短期投资-股票投资Investments-Shortterm-stocks10短期投资-债券投资Investments-Shortterm-bonds11短期投资-基金投资Investments-Shortterm-funds12短期投资-其他投资Investments-Shortterm-others13短期投资跌价准备Provisionforshort-terminvestment14长期股权投资-股票投资Longtermequityinvestment-stocks15长期股权投资-其他股权投资Longtermequityinvestment-others16长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds17长期债券投资-其他债权投资Longtermsecuritiesinvestment-others18长期投资减值准备Provisionforlong-terminvestment19应收票据Notesreceivable20应收股利Dividendsreceivable21应收利息Interestreceivable22应收帐款Tradedebtors23坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors24预付帐款Prepayment25应收补贴款Allowancereceivable26其他应收款Otherdebtors27坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors28其他流动资产Othercurrentassets29物资采购Purchase30原材料Rawmaterials31包装物Packingmaterials32低值易耗品Lowvalueconsumbles33材料成本差异Materialcostdifference34自制半成品Self-manufacturedgoods35库存商品Finishedgoods36商品进销差价Differencebetweenpurchase&salesofcommodities37委托加工物资Consignedprocessiongmaterial38委托代销商品Consignment-out39受托代销商品Consignment-in40分期收款发出商品Goodsoninstalmentsales41存货跌价准备Provisionforobsoletestocks42待摊费用Prepaidexpenses43待处理流动资产损益UnsettledG/Loncurrentassets44待处理固定资产损益UnsettledG/Lonfixedassets45委托贷款-本金Consignmentloan-principle46委托贷款-利息Consignmentloan-interest47委托贷款-减值准备Consignmentloan-provision48固定资产-房屋建筑物Fixedassets-Buildings49固定资产-机器设备Fixedassets-Plantandmachinery50固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures51固定资产-运输设备Fixedassets-Automobiles52累计折旧Accumulateddepreciation53固定资产减值准备Impairmentoffixedassets54工程物资-专用材料Projectmaterial-specificmaterials55工程物资-专用设备Projectmaterial-specificequipment56工程物资-预付大型设备款Projectmaterial-prepaidforequipment57工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction58在建工程Constructioninprogress59在建工程减值准备Impairmentofconstructioninprogress60固定资产清理Disposaloffixedassets61无形资产-专利权Intangibleassets-patent62无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how63无形资产-商标权Intangibleassets-trademarkrights64无形资产-土地使用权Intangibleassets-landuserights65无形资产-商誉Intangibleassets-goodwill66无形资产减值准备Impairmentofintangibleassets67长期待摊费用Deferredassets68未确认融资费用Unrecognizedfinancefees69其他长期资产Otherlongtermassets70递延税款借项Deferredassetsdebits717273应付票据Notespayable74应付帐款Tradecreditors75预收帐款Adanvancesfromcustomers76代销商品款Consignment-inpayables77其他应交款Otherpayabletogovernment78其他应付款Othercreditors79应付股利Proposeddividends80待转资产价值Donatedassets81预计负债Accruedliabilities82应付短期债券Short-termdebenturespayable83其他流动负债Othercurrentliabilities84预提费用Accruedexpenses85应付工资Payrollpayable86应付福利费Welfarepayable87短期借款-抵押借款Bankloans-Shortterm-pledged88短期借款-信用借款Bankloans-Shortterm-credit89短期借款-担保借款Bankloans-Shortterm-guaranteed90一年内到期长期借款Longtermloansduewithinoneyear91一年内到期长期应付款Longtermpayableduewithinoneyear92长期借款Bankloans-Longterm93应付债券-债券面值Bondpayable-Parvalue94应付债券-债券溢价Bondpayable-Excess95应付债券-债券折价Bondpayable-Discount96应付债券-应计利息Bondpayable-Accruedinterest97长期应付款Longtermpayable98专项应付款Specificpayable99其他长期负债Otherlongtermliabilities100应交税金-所得税Taxpayable-incometax101应交税金-增值税Taxpayable-VAT102应交税金-营业税Taxpayable-businesstax103应交税金-消费税Taxpayable-consumabletax104应交税金-其他Taxpayable-others105递延税款贷项Deferredtaxationcredit106股本Sharecapital107已归还投资Investmentreturned108利润分配-其他转入Profitappropriation-othertransferin109利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve110利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve111利润分配-提取储备基金Profitappropriation-reservefund112利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund113利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund114利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit115利润分配-应付优先股股利Profitappropriation-preferencesharesdividends116利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve117利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends118利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares119期初未分配利润Retainedearnings,beginningoftheyear120资本公积-股本溢价Capitalsurplus-sharepremium121资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve122资本公积-接受现金捐赠Capitalsurplus-cashdonation123资本公积-股权投资准备Capitalsurplus-investmentreserve124资本公积-拨款转入Capitalsurplus-subsidiary125资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation126资本公积-其他Capitalsurplus-others127盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve128盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve129盈余公积-法定公益金Surplusreserve-statutorywelfarereserve130盈余公积-储备基金Surplusreserve-reservefund131盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund132盈余公积-利润归还投资Surplusreserve-retureinvestmentbyinvestment133主营业务收入Sales134主营业务成本Costofsales135主营业务税金及附加Salestax136营业费用Operatingexpenses137管理费用Generalandadministrativeexpenses138财务费用Financialexpenses139投资收益Investmentincome140其他业务收入Otheroperatingincome141营业外收入Non-operatingincome142补贴收入Subsidyincome143其他业务支出Oth