会计科目中英文对照表

中文英文 流动资产                Currentassets 货币资金                Cashandcashequivalents1001现金                Cash1002银行存款                        Cashinbank  1009其他货币资金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902银行本票Cashier'scheque100903银行汇票Bankdraft100904信用卡                Creditcard100905信用证保证金L/C Guaranteedeposits100906存出投资款Refundabledeposits1101短期投资                Short-terminvestments110101股票Short-terminvestments-stock110102债券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110104其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves1111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                Interest receivable1131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-terminvestment 1401长期股权投资Long-terminvestmentonstocks140101股票投资Investmentonstocks140102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Stockrightsinvestmentdepreciationreserve编号企业会计制度会计科目中英文对照表科目名称一、资产类 Assets中文英文编号科目名称债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves1431委托贷款     Entrustloans143101本金Principal143102利息Interest143103减值准备Depreciationreserves1501固定资产     Fixedassets 房屋建筑物               Building＆Structure 机器设备     Machineryequipment 运输设备    Transportationfacilities 工具器具                Instrumentsandimplement1502累计折旧                               Accumulateddepreciation  1505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                Projectgoodsandmaterial160101专用材料Special-purposematerial160102专用设备Special-purposeequipment160103预付大型设备款Prepaymentsforequipment160104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                Goodwill      1805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Unacknowledgedfinancialcharges1901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   短期负债                  Currentliability     2101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                Dividendspayable            二、负债类 Liability      中文英文编号科目名称2171应交税金                Taxpayable217101应交增值税valueaddedtaxpayable                  21710101进项税额WithholdingsonVAT21710102已交税金Payingtax21710103转出未交增值税UnpaidVATchangeover21710104减免税款Taxdeduction21710105销项税额SubstitutedmoneyonVAT21710106出口退税Taxreimbursementforexport21710107进项税额转出ChangeoverwithnoldingsonVAT21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax21710109转出多交增值税OverpaidVATchangeover21710110未交增值税UnpaidVAT217102应交营业税Businesstaxpayable217103应交消费税Consumptiontaxpayable217104应交资源税Resourcestax payable217105应交所得税Incometaxpayable           217106应交土地增值税Incrementtaxonlandvaluepayable217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable217108应交房产税 Housingpropertytaxpayable217109应交土地使用税Tenuretaxpayable217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable217111应交个人所得税Personalincometaxpayable2176其他应交款                Othe