中国会计科目的中英文对照

2021年1月24日发(作者：handjob)
中国会计科目的中英文对照—负债类

二、负债类
Liability



短期负债
Current liability



短期借款
Short-term borrowing



应付票据
Notes payable



银行承兑汇票
Bank acceptance



商业承兑汇票
Trade acceptance



应付账款
Account payable



预收账款
Deposit received



代销商品款
Proxy sale goods revenue



应付工资
Accrued wages



应付福利费
Accrued welfarism



应付股利
Dividends payable



应交税金
Tax payable



应交增值税
value added tax payable



进项税额
Withholdings on VAT



已交税金
Paying tax



转出未交增值税
Unpaid VAT changeover



减免税款
Tax deduction



销项税额
Substituted money on VAT



出口退税
Tax reimbursement for export



进项税额转出
Changeover withnoldings on VAT



出口抵减内销产品应纳税额
Export deduct domestic sales goods tax



转出多交增值税
Overpaid VAT changeover

未交增值税
Unpaid VAT
应交营业税
Business tax payable


















































应交消费税
Consumption tax payable

应交资源税
Resources tax payable

应交所得税
Income tax payable

应交土地增值税
Increment tax on land value payable

应交城市维护建设税
Tax for maintaining and building cities payable

应交房产税
Housing property tax payable

应交土地使用税
Tenure tax payable

应交车船使用税
Vehicle and vessel usage license plate tax(VVULPT) payable

应交个人所得税
Personal income tax payable

其他应交款
Other fund in conformity with paying

其他应付款
Other payables

预提费用
Drawing expense in advance

其他负债
Other liabilities

待转资产价值
Pending changerover assets value

预计负债
Anticipation liabilities

长期负债
Long- term Liabilities

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

应付债券
Bonds payable

债券面值
Face value, Par value

债券溢价
Premium on bonds

债券折价
Discount on bonds

应计利息
Accrued interest


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



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



递延税款
Deferral taxes

中国会计科目的中英文对照—资产类

一、资产类
Assets



流动资产
Current assets



货币资金
Cash and cash equivalents



现金
Cash



银行存款
Cash in bank



其他货币资金
Other cash and cash equivalents



外埠存款
Other city Cash in bank



银行本票
Cashier's cheque



银行汇票
Bank draft



信用卡
Credit card



信用证保证金
L/C Guarantee deposits



存出投资款
Refundable deposits



短期投资
Short-term investments



股票
Short-term investments - stock



债券
Short-term investments - corporate bonds



基金
Short- term investments - corporate funds



















































其他
Short-term investments - other

短期投资跌价准备
Short-term investments falling price reserves

应收款
Account receivable

应收票据
Note receivable

银行承兑汇票
Bank acceptance

商业承兑汇票
Trade acceptance

应收股利
Dividend receivable

应收利息
Interest receivable

应收账款
Account receivable

其他应收款
Other notes receivable

坏账准备
Bad debt reserves

预付账款
Advance money

应收补贴款
Cover deficit by state subsidies of receivable

库存资产
Inventories

物资采购
Supplies purchasing

原材料
Raw materials

包装物
Wrappage

低值易耗品
Low-value consumption goods

材料成本差异
Materials cost variance

自制半成品
Semi-Finished goods

库存商品
Finished goods

商品进销差价
Differences between purchasing and selling price

委托加工物资
Work in process - outsourced

委托代销商品
Trust to and sell the goods on a commission basis

受托代销商品
Commissioned and sell the goods on a commission basis