会计科目英文翻译

2021年1月24日发(作者：unlock)
会计科目英文翻译

一、资产类
Assets
流动资产
Current assets
货币资金
Cash and cash
equivalents
1001
现金
Cash
1002
银行存款
Cash in bank
1009
其他货币资金
Other cash and
cash equivalents
'100901
外埠存款
Other city Cash
in bank
'100902
银行本票
Cashier's
cheque
'100903
银行汇票
Bank draft
'100904
信用卡
Credit card
'100905
信用证保证金
L/C
Guarantee deposits
'100906
存出投资款
Refundable
deposits
1101
短期投资
Short-term
investments
'110101
股票
Short-term
investments - stock
'110102
债券
Short-term
investments - corporate bonds
'110103
基金
Short-term
investments - corporate funds
'110110
其他
Short-term
investments - other
1102
短期投资跌价准备
Short-term
investments falling price
reserves
应收款
Account receivable
1111
应收票据
Note receivable
银行承兑汇票
Bank acceptance
商业承兑汇票
Trade acceptance
1121
应收股利
Dividend
receivable
1122
应收利息
Interest
receivable
1131
应收账款
Account receivable
1133
其他应收款
Other notes
receivable
1141
坏账准备
Bad debt reserves
1151
预付账款
Advance money
1161
应收补贴款
Cover deficit by
state subsidies of receivable
库存资产
Inventories
1201
物资采购
Supplies
-!
purchasing
1211
原材料
Raw materials
1221
包装物
Wrappage
1231
低值易耗品
Low-value
consumption goods
1232
材料成本差异
Materials cost
variance
1241
自制半成品
Semi-Finished
goods
1243
库存商品
Finished goods
1244
商品进销差价
Differences
between purchasing and selling
price
1251
委托加工物资
Work in process
- outsourced
1261
委托代销商品
Trust to and
sell the goods on a commission
basis
1271
受托代销商品
Commissioned
and sell the goods on a
commission basis
1281
存货跌价准备
Inventory
falling price reserves
1291
分期收款发出商品
Collect
money and send out the goods by
stages
1301
待摊费用
Deferred and
prepaid expenses
长期投资
Long-term investment
1401
长期股权投资
Long- term
investment on stocks
'140101
股票投资
Investment on
stocks
'140102
其他股权投资
Other
investment on stocks
1402
长期债权投资
Long-term
investment on bonds
'140201
债券投资
Investment on
bonds
'140202
其他债权投资
Other
investment on bonds
1421
长期投资减值准备
Long-term
investments depreciation
reserves
股权投资减值准备
Stock rights
investment depreciation
reserves
债权投资减值准备
Bcreditor's
rights investment depreciation
reserves
1431
委托贷款
Entrust loans
'143101
本金
Principal
'143102
利息
Interest
'143103
减值准备
Depreciation
reserves
1501
固定资产
Fixed assets
房屋
Building
建筑物
Structure
机器设备
Machinery equipment
运输设备
Transportation
facilities
工具器具
Instruments and
implement
1502
累计折旧
Accumulated
depreciation
1505
固定资产减值准备
Fixed assets
depreciation reserves
房屋、建筑物减值准备

Building/structure depreciation
reserves
机器设备减值准备
Machinery
equipment depreciation reserves
1601
工程物资
Project goods and
material
'160101
专用材料
Special- purpose
material
'160102
专用设备
Special-purpose
equipment
'160103
预付大型设备款

Prepayments for equipment
'160104
为生产准备的工具及器具

Preparative instruments and
implement for fabricate
1603
在建工程
Construction-in-
process
安装工程
Erection works
在安装设备
Erecting equipment-in-
process
技术改造工程
Technical innovation
project
大修理工程
General overhaul
project
1605
在建工程减值准备

Construction-in-process
depreciation reserves
1701
固定资产清理
Liquidation of
fixed assets
1801
无形资产
Intangible assets
专利权
Patents
非专利技术
Non- Patents
-!
商标权
Trademarks, Trade names
著作权
Copyrights
土地使用权
Tenure
商誉
Goodwill
1805
无形资产减值准备
Intangible
Assets depreciation reserves
专利权减值准备
Patent rights
depreciation reserves
商标权减值准备
trademark rights
depreciation reserves
1815
未确认融资费用

Unacknowledged financial
charges
待处理财产损溢
Wait deal assets
loss or income
1901
长期待摊费用
Long-term
deferred and prepaid expenses
1911
待处理财产损溢
Wait deal
assets loss or income
'191101
待处理流动资产损溢
Wait
deal intangible assets loss or
income
'191102
待处理固定资产损溢
Wait
deal fixed assets loss or
income

二、负债类
Liability
短期负债
Current liability
2101
短期借款
Short-term
borrowing
2111
应付票据
Notes payable
银行承兑汇票
Bank acceptance
商业承兑汇票
Trade acceptance
2121
应付账款
Account payable
2131
预收账款
Deposit received
2141
代销商品款
Proxy sale goods
revenue
2151
应付工资
Accrued wages
2153
应付福利费
Accrued welfarism
2161
应付股利
Dividends payable
2171
应交税金
Tax payable
'217101
应交增值税
value added
tax payable
'21710101
进项税额
Withholdings
on VAT
'21710102
已交税金
Paying tax
'21710103
转出未交增值税
Unpaid
VAT changeover
'21710104
减免税款
Tax deduction
'21710105
销项税额
Substituted
money on VAT
'21710106
出口退税
Tax
reimbursement for export
'21710107
进项税额转出
Changeover
withnoldings on VAT
'21710108
出口抵减内销产品应纳税额

Export deduct domestic sales
goods tax
'21710109
转出多交增值税
Overpaid
VAT changeover
'21710110
未交增值税
Unpaid VAT
'217102
应交营业税
Business tax
payable
'217103
应交消费税
Consumption
tax payable
'217104
应交资源税
Resources tax
payable
'217105
应交所得税
Income tax
payable
'217106
应交土地增值税
Increment
tax on land value payable
'217107
应交城市维护建设税
Tax for
maintaining and building cities
payable
'217108
应交房产税
Housing
property tax payable
'217109
应交土地使用税
Tenure tax
payable
'217110
应交车船使用税
Vehicle
and vessel usage license plate
tax(VVULPT) payable
'217111
应交个人所得税
Personal
income tax payable
2176
其他应交款
Other fund in
conformity with paying
2181
其他应付款
Other payables
2191
预提费用
Drawing expense in
advance
其他负债
Other liabilities
2201
待转资产价值
Pending
changerover assets value
2211
预计负债
Anticipation
liabilities
长期负债
Long- term Liabilities
2301
长期借款
Long-term loans
一年内到期的长期借款
Long-term
loans due within one year
一年后到期的长期借款
Long-term
loans due over one year
-!
2311
应付债券
Bonds payable
'231101
债券面值
Face value, Par
value
'231102
债券溢价
Premium on
bonds
'231103
债券折价
Discount on
bonds
'231104
应计利息
Accrued
interest
2321
长期应付款
Long-term account
payable
应付融资租赁款
Accrued financial
lease outlay
一年内到期的长期应付
Long-term
account payable due within one
year
一年后到期的长期应付
Long- term
account payable over one year
2331
专项应付款
Special payable
一年内到期的专项应付
Long-term
special payable due within one
year
一年后到期的专项应付
Long-term
special payable over one year
2341
递延税款
Deferral taxes

三、所有者权益类
OWNERS' EQUITY
资本
Capita
3101
实收资本
(
或股本
) Paid-up
capital(or stock)
实收资本
Paicl-up capital
实收股本
Paid-up stock
3103
已归还投资
Investment
Returned
公积

3111
资本公积
Capital reserve
'311101
资本
(
或股本
)
溢价

Cpital(or Stock) premium
'311102
接受捐赠非现金资产准备

Receive non-cash donate reserve
'311103
股权投资准备
Stock right
investment reserves
'311105
拨款转入
Allocate sums
changeover in
'311106
外币资本折算差额
Foreign
currency capital
'311107
其他资本公积
Other
capital reserve
3121
盈余公积
Surplus reserves
'312101
法定盈余公积
Legal
surplus
'312102
任意盈余公积
Free surplus
reserves
'312103
法定公益金
Legal public
welfare fund
'312104
储备基金
Reserve fund
'312105
企业发展基金
Enterprise
expension fund
'312106
利润归还投资
Profits
capitalizad on return of
investment
利润
Profits
3131
本年利润
Current year
profits
3141
利润分配
Profit
distribution
'314101
其他转入
Other
chengeover in
'314102
提取法定盈余公积

Withdrawal legal surplus
'314103
提取法定公益金
Withdrawal
legal public welfare funds
'314104
提取储备基金
Withdrawal
reserve fund
'314105
提取企业发展基金

Withdrawal reserve for business
expansion
'314106
提取职工奖励及福利基金

Withdrawal staff and workers'
bonus and welfare fund
'314107
利润归还投资
Profits
capitalizad on return of
investment
'314108
应付优先股股利
Preferred
Stock dividends payable
'314109
提取任意盈余公积

Withdrawal other common
accumulation fund
'314110
应付普通股股利
Common
Stock dividends payable
'314111
转作资本
(
或股本
)
的普通股股
利
Common Stock dividends
change to assets(or stock)
'314115
未分配利润
Undistributed
profit

四、成本类
Cost
4101
生产成本
Cost of
manufacture
'410101
基本生产成本
Base cost of
-!
manufacture
'410102
辅助生产成本
Auxiliary
cost of manufacture
4105
制造费用
Manufacturing
overhead
材料费
Materials
管理人员工资
Executive Salaries
奖金
Wages
退职金
Retirement allowance
补贴
Bonus
外保劳务费
Outsourcing fee
福利费
Employee benefits/welfare
会议费
Coferemce
加班餐费
Special duties
市内交通费
Business traveling
通讯费
Correspondence
电话费
Correspondence
水电取暖费
Water and Steam
税费
Taxes and dues
租赁费
Rent
管理费
Maintenance
车辆维护费
Vehicles maintenance
油料费
Vehicles maintenance
培训费
Education and training
接待费
Entertainment
图书、印刷费
Books and printing
运费
Transpotation
保险费
Insurance premium
支付手续费
Commission
杂费
Sundry charges
折旧费
Depreciation expense
机物料消耗
Article of consumption
劳动保护费
Labor protection fees
季节性停工损失
Loss on
seasonality cessation
4107
劳务成本
Service costs

五、损益类
Profit and loss
收入
Income
业务收入
OPERATING INCOME
5101
主营业务收入
Prime operating
revenue
产品销售收入
Sales revenue
服务收入
Service revenue
5102
其他业务收入
Other operating
revenue
材料销售
Sales materials
代购代售

包装物出租
Wrappage lease
出让资产使用权收入
Remise right of
assets revenue
返还所得税
Reimbursement of
income tax
其他收入
Other revenue
5201
投资收益
Investment income
短期投资收益
Current investment
income
长期投资收益
Long-term investment
income
计提的委托贷款减值准备
Withdrawal
of entrust loans reserves
5203
补贴收入
Subsidize revenue
国家扶持补贴收入
Subsidize revenue
from country
其他补贴收入
Other subsidize
revenue
5301
营业外收入
NON-OPERATING
INCOME
非货币性交易收益
Non-cash deal
income
现金溢余
Cash overage
处置固定资产净收益
Net income on
disposal of fixed assets
出售无形资产收益
Income on sales
of intangible assets
固定资产盘盈
Fixed assets
inventory profit
罚款净收入
Net amercement income
支出
Outlay
业务支出
Revenue charges
5401
主营业务成本
Operating costs
产品销售成本
Cost of goods sold
服务成本
Cost of service
5402
主营业务税金及附加
Tax and
associate charge
营业税
Sales tax
消费税
Consumption tax
城市维护建设税
Tax for
maintaining and building cities
资源税
Resources tax
土地增值税
Increment tax on land
value
5405
其他业务支出
Other business
expense
销售其他材料成本
Other cost of
material sale
其他劳务成本
Other cost of
-!
service
其他业务税金及附加费
Other tax and
associate charge
费用
Expenses
5501
营业费用
Operating expenses
代销手续费
Consignment commission
charge
运杂费
Transpotation
保险费
Insurance premium
展览费
Exhibition fees
广告费
Advertising fees
5502
管理费用
Adminisstrative
expenses
职工工资
Staff Salaries
修理费
Repair charge
低值易耗摊销
Article of
consumption
办公费
Office allowance
差旅费
Travelling expense
工会经费
Labour union
expenditure
研究与开发费
Research and
development expense
福利费
Employee benefits/welfare
职工教育经费
Personnel education
待业保险费
Unemployment insurance
劳动保险费
Labour insurance
医疗保险费
Medical insurance
会议费
Coferemce
聘请中介机构费
Intermediary
organs
咨询费
Consult fees
诉讼费
Legal cost
业务招待费
Business entertainment
技术转让费
Technology transfer
fees
矿产资源补偿费
Mineral resources
compensation fees
排污费
Pollution discharge fees
房产税
Housing property tax
车船使用税
Vehicle and vessel
usage license plate tax(VVULPT)
土地使用税
Tenure tax
印花税
Stamp tax
5503
财务费用
Finance charge
利息支出
Interest exchange
汇兑损失
Foreign exchange loss
各项手续费
Charge for trouble
各项专门借款费用
Special-borrowing
cost
5601
营业外支出
Nonbusiness
expenditure
捐赠支出
Donation outlay
减值准备金
Depreciation reserves
非常损失
Extraordinary loss
处理固定资产净损失
Net loss on
disposal of fixed assets
出售无形资产损失
Loss on sales of
intangible assets
固定资产盘亏
Fixed assets
inventory loss
债务重组损失
Loss on arrangement
罚款支出
Amercement outlay
5701
所得税
Income tax
以前年度损益调整
Prior year income
adjustment


一、企业财务会计报表封面
FINANCIAL
REPORT COVER


报表所属期间之期末时间点
Period
Ended


所属月份
Reporting Period


报出日期
Submit Date


记账本位币币种
Local Reporting
Currency


审核人
Verifier


填表人
Preparer


二、资产负债表
Balance Sheet


资产
Assets


流动资产
Current Assets


货币资金
Bank and Cash


短期投资
Current Investment
-!


一年内到期委托贷款
Entrusted loan
receivable due within one year


减：一年内到期委托贷款减值准备
Less:
Impairment for Entrusted loan receivable
due within one year


减：短期投资跌价准备
Less: Impairment
for current investment


短期投资净额
Net bal of current
investment


应收票据
Notes receivable


应收股利
Dividend receivable


应收利息
Interest receivable


应收账款
Account receivable


减：应收账款坏账准备
Less: Bad debt
provision for Account receivable


应收账款净额
Net bal of Account
receivable


其他应收款
Other receivable


减：其他应收款坏账准备
Less: Bad debt
provision for Other receivable


其他应收款净额
Net bal of Other
receivable


预付账款
Prepayment


应收补贴款
Subsidy receivable


存货
Inventory


减：存货跌价准备
Less: Provision for
Inventory