会计术语中英文对照表Word格式文档下载.doc
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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-termspecialpayableoveroneyear
2341递延税款Deferraltaxes
三、所有者权益类OWNERS'
EQUITY
资本Capital
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
五、损益类Profitandloss
收入Income
业务收入OPERATINGINCOME
5101主营业务收入Primeoperatingrevenue
产品销售收入Salesrevenue
服务收入Servicerevenue
5102其他业务收入Otheroperatingrevenue
材料销售Salesmaterials
代购代售
包装物出租Wrappagelease
出让资产使用权收入Remiserightofassetsrevenue
返还所得税Reimbursementofincometax
其他收入Otherrevenue
5201投资收益Investmentincome
短期投资收益Currentinvestmentincome
长期投资收益Long-terminvestmentincome
计提的委托贷款减值准备Withdrawalofentrustloansreserves
5203补贴收入Subsidizerevenue
国家扶持补贴收入Subsidizerevenuefromcountry
其他补贴收入Othersubsidizerevenue
5301营业外收入NON-OPERATINGINCOME
非货币性交易收益Non-cashdealincome
现金溢余Cashoverage
处置固定资产净收益Netincomeondisposaloffixedassets
出售无形资产收益Incomeonsalesofintangibleassets
固定资产盘盈Fixedassetsinventoryprofit
罚款净收入Netamercementincome
支出Outlay
业务支出Revenuecharges
5401主营业务成本Operatingcosts
产品销售成本Costofgoodssold
服务成本Costofservice
5402主营业务税金及附加Taxandassociatecharge
营业税Salestax
消费税Consumptiontax
城市维护建设税Taxformaintainingandbuildingcities
资源税Resourcestax
土地增值税Incrementtaxonlandvalue
5405其他业务支出Otherbusinessexpense
销售其他材料成本Othercostofmaterialsale
其他劳务成本Othercostofservice
其他业务税金及附加费Othertaxandassociatecharge
费用Expenses
5501营业费用Operatingexpenses
代销手续费Consignmentcommissioncharge
运杂费Transpotation
保险费Insurancepremium
展览费Exhibitionfees
广告费Advertisingfees
5502管理费用Adminisstrativeexpenses
职工工资StaffSalaries
修理费Repaircharge
低值易耗摊销Articleofconsumption
办公费Officeallowance
差旅费Travellingexpense
工会经费Labourunionexpenditure
研究与开发费Researchanddevelopmentexpense
福利费Employeebenefits/welfare
职工教育经费Personneleducation
待业保险费Unemploymentinsurance
劳动保险费Labourinsurance
医疗保险费Medicalinsurance
会议费Coferemce
聘请中介机构费Intermediaryorgans
咨询费Consultfees
诉讼费Legalcost
业务招待费Businessentertainment
技术转让费Technologytransferfees
矿产资源补偿费Mineralresourcescompensationfees
排污费Pollutiondischargefees
房产税Housingpropertytax
车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）
土地使用税Tenuretax
印花税Stamptax
5503财务费用Financecharge
利息支出Interestexchange
汇兑损失Foreignexchangeloss
各项手续费Chargefortrouble
各项专门借款费用Special-borrowingcost
5601营业外支出Nonbusinessexpenditure
捐赠支出Donationoutlay
减值准备金Depreciationreserves
非常损失Extraordinaryloss
处理固定资产净损失Netlossondisposaloffixedassets
出售无形资产损失Lossonsalesofintangibleassets
固定资产盘亏Fixedassetsinventoryloss
债务重组损失Lossonarrangement
罚款支出Amercementoutlay
5701所得税Incometax
以前年度损益调整Prioryearincomeadjustment
升级会员 