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[翻译]中国会计制度科目中英对照表

2021年11月15日 09:42:005百度已收录

中国会计制度科目英文对照表

  The Chinese-English Check List for Items of China System of Accounting

  现金 Cash in hand

  银行存款 Cash in bank

  其他货币资金-外埠存款Other monetary assets - cash in other cities

  其他货币资金-银行本票 Other monetary assets - cashier‘s check

  其他货币资金-银行汇票 Other monetary assets - bank draft

  其他货币资金-信用卡 Other monetary assets - credit cards

  其他货币资金-信用证保证金 Other monetary assets - L/C deposit

  其他货币资金-存出投资款 Other monetary assets - cash for investment

  短期投资-股票投资 Investments - Short term - stocks

  短期投资-债券投资 Investments - Short term - bonds

  短期投资-基金投资 Investments - Short term - funds

  短期投资-其他投资 Investments - Short term - others

  短期投资跌价准备 Provision for short-term investment

  长期股权投资-股票投资 Long term equity investment - stocks

  长期股权投资-其他股权投资 Long term equity investment - others

  长期债券投资-债券投资 Long term securities investment - bonds

  长期债券投资-其他债权投资 Long term securities investment - others

  长期投资减值准备 Provision for long-term investment

  应收票据 Notes receivable

  应收股利 Dividends receivable

  应收利息 Interest receivable

  应收帐款 Trade debtors

  坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors

  预付帐款 Prepayment

  应收补贴款 Allowance receivable

  其他应收款 Other debtors

  坏帐准备- 其他应收款 Provision for doubtful debts - other debtors

  其他流动资产 Other current assets

  物资采购 Purchase

  原材料 Raw materials

  包装物 Packing materials

  低值易耗品 Low value consumables

  材料成本差异 Material cost difference

  自制半成品 Self-manufactured goods

  库存商品 Finished goods

  商品进销差价 Difference between purchase & sales of commodities

  委托加工物资 Consigned processing material

  委托代销商品 Consignment-out

  受托代销商品 Consignment-in

  分期收款发出商品 Goods on instalment sales

  存货跌价准备 Provision for obsolete stocks

  待摊费用 Prepaid expenses

  待处理流动资产损益 Unsettled G/L on current assets

  待处理固定资产损益 Unsettled G/L on fixed assets

  委托贷款-本金 Consignment loan - principle

  委托贷款-利息 Consignment loan - interest

  委托贷款-减值准备 Consignment loan - provision

  固定资产-房屋建筑物 Fixed assets - Buildings

  固定资产-机器设备 Fixed assets - Plant and machinery

  固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

  固定资产-运输设备 Fixed assets - Automobiles

  累计折旧 Accumulated depreciation

  固定资产减值准备 Impairment of fixed assets

  工程物资-专用材料 Project material - specific materials

  工程物资-专用设备 Project material - specific equipment

  工程物资-预付大型设备款 Project material - prepaid for equipment

  工程物资-为生产准备的工具及器具 Project material - tools and facilities for production

  在建工程 Construction in progress

  在建工程减值准备 Impairment of construction in progress

  固定资产清理 Disposal of fixed assets

  无形资产-专利权 Intangible assets - patent

  无形资产-非专利技术 Intangible assets - industrial property and know-how

  无形资产-商标权 Intangible assets - trademark rights

  无形资产-土地使用权 Intangible assets - land use rights

  无形资产-商誉 Intangible assets - goodwill

  无形资产减值准备 Impairment of intangible assets

  长期待摊费用 Deferred assets

  未确认融资费用 Unrecognized finance fees

  其他长期资产 Other long term assets

  递延税款借项 Deferred assets debits

  应付票据 Notes payable

  应付帐款 Trade creditors

  预收帐款 Advance from customers

  代销商品款 Consignment-in payables

  其他应交款 Other payable to government

  其他应付款 Other creditors

  应付股利 Proposed dividends

  待转资产价值 Donated assets

  预计负债 Accrued liabilities

  应付短期债券 Short-term debentures payable

  其他流动负债 Other current liabilities

  预提费用 Accrued expenses

  应付工资 Payroll payable

  应付福利费 Welfare payable

  短期借款-抵押借款 Bank loans - Short term - pledged

  短期借款-信用借款 Bank loans - Short term - credit

  短期借款-担保借款 Bank loans - Short term - guaranteed

  一年内到期长期借款 Long term loans due within one year

  一年内到期长期应付款 Long term payable due within one year

  长期借款 Bank loans - Long term

  应付债券-债券面值 Bond payable - Par value

  应付债券-债券溢价 Bond payable - Excess

  应付债券-债券折价 Bond payable - Discount

  应付债券-应计利息 Bond payable - Accrued interest

  长期应付款 Long term payable

  专项应付款 Specific payable

  其他长期负债 Other long term liabilities

  应交税金-所得税 Tax payable - income tax

  应交税金-增值税 Tax payable - VAT

  应交税金-营业税 Tax payable - business tax

  应交税金-消费税 Tax payable - consumable tax

  应交税金-其他 Tax payable - others

  递延税款贷项 Deferred taxation credit

  股本 Share capital

  已归还投资 Investment returned

  利润分配-其他转入 Profit appropriation - other transfer in

  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve

  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve

  利润分配-提取储备基金 Profit appropriation - reserve fund

  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund

  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund

  利润分配-利润归还投资 Profit appropriation - return investment by profit

  利润分配-应付优先股股利 Profit appropriation - preference shares dividends

  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve

  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends

  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

  期初未分配利润 Retained earnings, beginning of the year

  资本公积-股本溢价 Capital surplus - share premium

  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve

  资本公积-接受现金捐赠 Capital surplus - cash donation

  资本公积-股权投资准备 Capital surplus - investment reserve

  资本公积-拨款转入 Capital surplus - subsidiary

  资本公积-外币资本折算差额 Capital surplus - foreign currency translation

  资本公积-其他 Capital surplus - others

  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve

  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve

  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve

  盈余公积-储备基金 Surplus reserve - reserve fund

  盈余公积-企业发展基金 Surplus reserve - enterprise development fund

  盈余公积-利润归还投资 Surplus reserve - return investment by investment

  主营业务收入 Sales

  主营业务成本 Cost of sales

  主营业务税金及附加 Sales tax

  营业费用 Operating expenses

  管理费用 General and administrative expenses

  财务费用 Financial expenses

  投资收益 Investment income

  其他业务收入 Other operating income

  营业外收入 Non-operating income

  补贴收入 Subsidy income

  其他业务支出 Other operating expenses

  营业外支出 Non-operating expenses

  所得税 Income tax