中国会计科目的中英文对照

accrualbasis权责发生制withinterestpayablemonthlyat15%perannumpriortotheirmaturityinApril2007theCompanyissued$60,000principalamounttoMr.BaldwinwhichisduenowApril1,2007andisconvertibleintoCompanycommonstockataconversionpriceof$.18pershare.Accrueddebentureinterest应计债券利息debenture退税证明书AccruedExpenses应计费用overheadexpense:企业一般管理费用中国会计科目的中英文对照一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents'100901外埠存款OthercityCashinbank'100902银行本票Cashier'scheque'100903银行汇票Bankdraft'100904信用卡Creditcard'100905信用证保证金L/CGuaranteedeposits'100906存出投资款Refundabledeposits1101短期投资Short-terminvestments'110101股票Short-terminvestments-stock'110102债券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othernotesreceivable1141坏账准备Baddebtreserves1151预付账款Advancemoney1161应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品进销差价Differencesbetweenpurchasingandsellingprice1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis1271受托代销商品Commissionedandsellthegoodsonacommissionbasis1281存货跌价准备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks'140101股票投资Investmentonstocks'140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds'140201债券投资Investmentonbonds'140202其他债权投资Otherinvestmentonbonds1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves1431委托贷款Entrustloans'143101本金Principal'143102利息Interest'143103减值准备Depreciationreserves1501固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial'160101专用材料Special-purposematerial'160102专用设备Special-purposeequipment'160103预付大型设备款Prepaymentsforequipment'160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值准备Construction-in-processdepreciationreserves1701固定资产清理Liquidationoffixedassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处理财产损溢Waitdealassetslossorincome'191101待处理流动资产损溢Waitdealintangibleassetslossorincome'191102待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable'217101应交增值税valueaddedtaxpayable'21710101进项税额WithholdingsonVAT'21710102已交税金Payingtax'21710103转出未交增值税UnpaidVATchangeover'21710104减免税款Taxdeduction'21710105销项税额SubstitutedmoneyonVAT'21710106出口退税Taxreimbursementforexport'21710107进项税额转出ChangeoverwithnoldingsonVAT'21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax'21710109转出多交增值税OverpaidVATchangeover'21710110未交增值税UnpaidVAT'217102应交营业税Businesstaxpayable'217103应交消费税Consumptiontaxpayable'217104应交资源税Resourcestaxpayable'217105应交所得税Incometaxpayable'217106应交土地增值税Incrementtaxonlandvaluepayable'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable'217108应交房产税Housingpropertytaxpayable'217109应交土地使用税Tenuretaxpayable'217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable'217111应交个人所得税Personalincometaxpayable2176其他应交款Otherfundinconformitywithpaying2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201待转资产价值Pendingchangeroverassetsvalue2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear2311应付债券Bondspayable'231101债券面值Facevalue,Parvalue'231102债券溢价Premiumonbonds'231103债券折价Discountonbonds'231104应计利息Accruedinterest2321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear2331专项应付款Specialpayable一年内到期的专项应付Long-termspecia