财务科目中英文对照.docx
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一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
1001现金Cash
1002银行存款Cashinbank
1009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Refundabledeposits
1101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－other
1102短期投资跌价准备Short－terminvestmentsfallingpricereserves
应收款Accountreceivable
1111应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
1121应收股利Dividendreceivable
1122应收利息Interestreceivable
1131应收账款Accountreceivable
1133其他应收款Othernotesreceivable
1141坏账准备Baddebtreserves
1151预付账款Advancemoney
1161应收补贴款Coverdeficitbystatesubsidiesofreceivable
库存资产Inventories
1201物资采购Suppliespurchasing
1211原材料Rawmaterials
1221包装物Wrappage
1231低值易耗品Low－valueconsumptiongoods
1232材料成本差异Materialscostvariance
1241自制半成品Semi－Finishedgoods
1243库存商品Finishedgoods
1244商品进销差价Differencesbetweenpurchasingandsellingprice
1251委托加工物资Workinprocess－outsourced
1261委托代销商品Trusttoandsellthegoodsonacommissionbasis
1271受托代销商品Commissionedandsellthegoodsonacommissionbasis
1281存货跌价准备Inventoryfallingpricereserves
1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages
1301待摊费用Deferredandprepaidexpenses
长期投资Long－terminvestment
1401长期股权投资Long－terminvestmentonstocks
"140101股票投资Investmentonstocks
"140102其他股权投资Otherinvestmentonstocks
1402长期债权投资Long－terminvestmentonbonds
"140201债券投资Investmentonbonds
"140202其他债权投资Otherinvestmentonbonds
1421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"srightsinvestmentdepreciationreserves
1431委托贷款Entrustloans
"143101本金Principal
"143102利息Interest
"143103减值准备Depreciationreserves
1501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Instrumentsandimplement
1502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Machineryequipmentdepreciationreserves
1601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Preparativeinstrumentsandimplementforfabricate
1603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Generaloverhaulproject
1605在建工程减值准备Construction－in－processdepreciationreserves
1701固定资产清理Liquidationoffixedassets
1801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trademarkrightsdepreciationreserves
1815未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢Waitdealassetslossorincome
1901长期待摊费用Long－termdeferredandprepaidexpenses
1911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Currentliability
2101短期借款Short－termborrowing
2111应付票据Notespayable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
2121应付账款Accountpayable
2131预收账款Depositreceived
2141代销商品款Proxysalegoodsrevenue
2151应付工资Accruedwages
2153应付福利费Accruedwelfarism
2161应付股利Dividendspayable
2171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Personalincometaxpayable
2176其他应交款Otherfundinconformitywithpaying
2181其他应付款Otherpayables
2191预提费用Drawingexpenseinadvance
其他负债Otherliabilities
2201待转资产价值Pendingchangeroverassetsvalue
2211预计负债Anticipationliabilities
长期负债Long－termLiabilities
2301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－termloansdueoveroneyear
2311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Accruedinterest
2321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－termaccountpayableoveroneyear
2331专项应付款Specialpayable
一年内到期的专项应付Long－termspecialpayableduewithinoneyear
一年后到期的专项应付Long－termspecialpayable
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三、所有者权益类OWNERS"EQUITY
资本Capita
3101实收资本（或股本）Paid－upcapital（orstock）
实收资本Paicl－upcapital
实收股本Paid－upstock
3103已归还投资InvestmentReturned
公积
3111资本公积Capitalreserve
"311101资本（或股本）溢价Cpital（orStock）premium
"311102接受捐赠非现金资产准备Receivenon－cashdonatereserve
"311103股权投资准备Stockrightinvestmentreserves
"311105拨款转入Allocatesumschangeoverin
"311106外币资本折算差额Foreigncurrencycapital
"311107其他资本公积Othercapitalreserve
3121盈余公积Surplusreserves
"312101法定盈余公积Legalsurplus
"312102任意盈余公积Freesurplusreserves
"312103法定公益金Legalpublicwelfarefund
"312104储备基金Reservefund
"312105企业发展基金Enterpriseexpensionfund
"312106利润归还投资Profitscapitalizadonreturnofinvestment
利润Profits
3131本年利润Currentyearprofits
3141利润分配Profitdistribution
"314101其他转入Otherchengeoverin
"314102提取法定盈余公积Withdrawallegalsurplus
"314103提取法定公益金Withdrawallegalpublicwelfarefunds
"314104提取储备基金Withdrawalreservefund
"314105提取企业发展基金Withdrawalreserveforbusinessexpansion
"314106提取职工奖励及福利基金Withdrawalstaffandworkers"bonusandwelfarefund
"314107利润归还投资Profitscapitalizadonreturnofinvestment
"314108应付优先股股利PreferredStockdividendspayable
"314109提取任意盈余公积Withdrawalothercommonaccumulationfund
"314110应付普通股股利CommonStockdividendspayable
"314111转作资本（或股本）的普通股股利CommonStockdividendschangetoassets（orstock）
"314115未分配利润Undistributedprofit
四、成本类Cost
四、成本类Cost
4101生产成本Costofmanufacture
"410101基本生产成本Basecostofmanufacture
"410102辅助生产成本Auxiliarycostofmanufacture
4105制造费用Manufacturingoverhead
材料费Materials
管理人员工资ExecutiveSalaries
奖金Wages
退职金Retirementallowance
补贴Bonus
外保劳务费Outsourcingfee
福利费Employeebenefits/welfare
会议费Coferemce
加班餐费Specialduties
市内交通费Businesstraveling
通讯费Correspondence
电话费Correspondence
水电取暖费WaterandSteam
税费Taxesanddues
租赁费Rent
管理费Maintenance
车辆维护费Vehiclesmaintenance
油料费
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