会计学中英对照.docx
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会计学中英对照
会计学（Accounting）账目单词中英对照表来源：
OSU商科帮的日志
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-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
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Vehiclesmaintenance
培训费Educationandtraining
接待费Entertainment
图书、印刷费Booksandprinting
运费Transpotation
保险费Insurancepremium
支付手续费Commission
杂费Sundrycharges
折旧费Depreciationexpense
机物料消耗Articleofconsumption
劳动保护费Laborprotectionfees
季节性停工损失Lossonseasonalitycessation
4107劳务成本Servicecosts
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
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