会计科目表中英文对照.docx
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会计科目表中英文对照
1.现金Cashonhand
2.银行存款CashinBank
3.其他货币资金Othercash
4.应收票据Notesreceivable
5.应收账款Accountsreceivable
6.其他应收款Otherreceivable
7.坏账准备Provisionforbaddebts
8.预付账款Paymentinadvance
9.应收补贴款Subsidiesreceivable
10.物资采购Goodsintransitorgoodsreceived
11.原材料Rawmaterial
12.保税原材料Bondedrawmaterial
13.非保税原材料Non-Bondedrawmaterial
14.原材料—国外进口Rawmaterial-imported
15.原材料—国内采购Rawmaterial-purchaseddomestic
16.包装物Wrappage
17.保税包装物Bondedwrappage
18.非保税包装物Non-bondedwrappage
19.包装物—国外进口Wrappage-imported
20.包装物—国内采购Wrappage-purchaseddomestically
21.低值易耗品LowValueGoods&shortArticles
22.材料成本差异PriceVariance
23.自制半成品Semi-finishedGoods
24.来料加工Productionwithimportedmaterials
25.一般贸易Generaltrade
26.进料加工Productionwithpurchasedmaterials
27.国内销售Domesticsales
28.库存商品FinishedGoods
29.来料加工出口Productionwithimportedmaterial
30.一般贸易出口Generaltrade
31.进料加工出口Productionwithpurchasedmateria
32.国内销售Domesticsales
33.委托加工物资Rawmaterialtosubcontractors
34.存货跌价准备Inventoryreserve
35.分期收款发出商品Goodsdeliveredoninstallment
36.待摊费用PrepaidExpense
37.固定资产FixedAssets
38.办公设备OfficialEquipment
39.生产设备ProductionEquipment
40.交通设备Vehicle
41.累计折旧AccumulatedDepreciation
42.办公设备OfficialEquipment
43.生产设备ProcuctionEquipment
44.固定资产减值准备Devaluepreparationoffixedas
45.在建工程Constructioninprogress
46.在建工程减值准备Devaluepreparationofconstruc
47.固定资产清理fixedassetsliquidation
48.无形资产Intangibleasset
49.无形资产减值准备Devaluepreparationofintangib
50.长期待摊费用Long-termprepaidexpense
51.厂房装修款decorationfee
52.软件费software
53.待处理财产损溢Profitsandlossesofassetsto
54.待处理流动资产损溢Profitsandlossesofcurrent
55.待处理固定资产损溢Profitsandlossesoffixedas
56.递延投资损失Deferredlossoninvestments
57.其他递延支出OtherDeferredAssets
58.转入Transferin
59.摊销Amortization
60.开办费OrganizationExpense
61.开办费摊销Amortization
62.筹建期间汇兑损失Exchangelossduringstartupper
63.短期借款Short-termloans
64.长期借款Long-termloans
65.应付票据Notespayable
66.应付账款AccountsPayable
67.预收账款Advancesfromcustomers
68.应付工资AccruedPayroll
69.生产部ProductionDep.
70.中方管理DomesticAdministator
70.中方管理DomesticAdministator
71.中方个调税DomesticPayrollTax
72.外方个调税OverseasPayrollTax
73.住房公积金（公司）HousingFund（Co.）
74.住房公积金（个人）HousingFund（individual）
75.养老金（公司）Pension（Co.）
76.养老金（个人）Pension（individual）
77.失业金（公司）UnemploymentInsurance（Co.）
78.失业金（个人）UnemploymentInsurance（individual
79.生育保险BirthInsurance
80.工伤保险CompoInsurance
81.医疗保险（公司）Medicare（Co.）
82.医疗保险（个人）Medicare（individual）
83.应付福利Accruedbenefits
84.大额医疗保险Accruedmedicareinsurance
85.应付福利费Accruedbenefits
86.应付股利Dividendspayable
87.应交税金TaxesPayable
88.应交增值税VATpayable
89.已交税金VATpaid
90.进项税额Incometax
91.销项税额Saletax
92.转出未交增值税VATfortransferpayable
93.出口退税Exportrebates
94.进项税额转出Incometaxtransfer
95.出口抵减内销产品应纳税额Taxtobepaidofexport-de
96.转出多交增值税TotransferoverpaidVAT
97.未交增值税UnpaidVAT
98.减免税款TaxDeduction
99.应缴个人所得税PayrollTax
100.应交所得税Incometaxtobepaid
101.应交车船使用税TaxonVehicletobepaid
102.应交营业税Salestaxtobepaid
103.其他应交款OtheraccountsPayable
104.其他应交款—教育费附加Otheraccountspayable-addit
105.其他应付款OtherPayables
106.预提费用AccruedExpense
107.实收资本Paid-inCapital
108.已归还投资Investmentreturned
109.资本公积Capitalsurplus
110.接受捐赠非现金资产准备non-cashfinancialpreperati
111.盈余公积Surplusreserve
112.储备基金Reservefund
113.法定盈余公积Legalsurplusreserve
114.任意盈余公积Randomsurplusreserve
115.法定公益金Legalcommonwealfund
116.企业发展基金Enterprisedevelopmentfund
117.利润归还投资Profitcapitalizedonreturnofi
118.本年利润CurrentYearnetIncome
119.利润分配UndistributedProfit
120.其他转入Deferredassetsvaluefromdonation
121.提取法定盈余公积Legalsurplusreserve
122.提取法定公益金Legalbenefitreserve
123.提取储备基金Legalcapitalreserve
124.提取企业发展基金Enterpriseexpansionfund
125.提取职工奖励及福利基金Workersandstaffwelfarean
126.利润归还投资Profitscapitalonreturnedofin
127.应付优先股股利Preferencedividendspayable
128.提取任意盈余公积Unspecifiedsurplusreserve
129.应付普通股股利Generaldividendspayable
130.转作资本（或股本）的普通股股利Generaldividendstransf
131.未分配利润Undistributedprofits
132.生产成本ManufactureCost
133.加工费Processfee
134.包装物Wrappage
135.制造费用ManufactureExpense
136.转出TransferOut
137.工资Salary
138.福利Welfare
139.社保费用（公司）SocialInsurance（Co.）
140.劳动保护LabourProtection
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