會計術(shù)語中英文對照表會計術(shù)語中英文對照表會計術(shù)語中英文對照表xxx公司會計術(shù)語中英文對照表文件編號：文件日期：修訂次數(shù)：第1.0次更改批準審核制定方案設(shè)計，管理制度會計科目中英文對照表二、負債類Liability

短期負債Currentliability

2101短期借款Short-termborrowing

2111應付票據(jù)Notespayable

銀行承兌匯票Bankacceptance

商業(yè)承兌匯票Tradeacceptance

2121應付賬款Accountpayable

2131預收賬款Depositreceived

2141代銷商品款Proxysalegoodsrevenue

2151應付工資Accruedwages

2153應付福利費Accruedwelfarism

2161應付股利Dividendspayable

2171應交稅金Taxpayable

'217101應交增值稅valueaddedtaxpayable

'進項稅額WithholdingsonVAT

'已交稅金Payingtax

'轉(zhuǎn)出未交增值稅UnpaidVATchangeover

'減免稅款Taxdeduction

'銷項稅額SubstitutedmoneyonVAT

'出口退稅Taxreimbursementforexport

'進項稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT

'出口抵減內(nèi)銷產(chǎn)品應納稅額Exportdeductdomesticsalesgoodstax

'轉(zhuǎn)出多交增值稅OverpaidVATchangeover

'未交增值稅UnpaidVAT

'217102應交營業(yè)稅Businesstaxpayable

'217103應交消費稅Consumptiontaxpayable

'217104應交資源稅Resourcestaxpayable

'217105應交所得稅Incometaxpayable

'217106應交土地增值稅Incrementtaxonlandvaluepayable

'217107應交城市維護建設(shè)稅Taxformaintainingandbuildingcitiespayable

'217108應交房產(chǎn)稅Housingpropertytaxpayable

'217109應交土地使用稅Tenuretaxpayable

'217110應交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable

'217111應交個人所得稅Personalincometaxpayable

2176其他應交款Otherfundinconformitywithpaying

2181其他應付款Otherpayables

2191預提費用Drawingexpenseinadvance

其他負債Otherliabilities

2201待轉(zhuǎn)資產(chǎn)價值Pendingchangeroverassetsvalue

2211預計負債Anticipationliabilities

長期負債Long-termLiabilities

2301長期借款Long-termloans

一年內(nèi)到期的長期借款Long-termloansduewithinoneyear

一年后到期的長期借款Long-termloansdueoveroneyear

2311應付債券Bondspayable

'231101債券面值Facevalue,Parvalue

'231102債券溢價Premiumonbonds

'231103債券折價Discountonbonds

'231104應計利息Accruedinterest

2321長期應付款Long-termaccountpayable

應付融資租賃款Accruedfinancialleaseoutlay

一年內(nèi)到期的長期應付Long-termaccountpayableduewithinoneyear

一年后到期的長期應付Long-termaccountpayableoveroneyear

2331專項應付款Specialpayable

一年內(nèi)到期的專項應付Long-termspecialpayableduewithinoneyear

一年后到期的專項應付Long-termspecialpayableoveroneyear

2341遞延稅款Deferraltaxes三、所有者權(quán)益類OWNERS'EQUITY

資本Capital

3101實收資本(或股本)Paid-upcapital(orstock)

實收資本Paicl-upcapital

實收股本Paid-upstock

3103已歸還投資InvestmentReturned

公積

3111資本公積Capitalreserve

'311101資本(或股本)溢價Cpital(orStock)premium

'311102接受捐贈非現(xiàn)金資產(chǎn)準備Receivenon-cashdonatereserve

'311103股權(quán)投資準備Stockrightinvestmentreserves

'311105撥款轉(zhuǎn)入Allocatesumschangeoverin

'311106外幣資本折算差額Foreigncurrencycapital

'311107其他資本公積Othercapitalreserve

3121盈余公積Surplusreserves

'312101法定盈余公積Legalsurplus

'312102任意盈余公積Freesurplusreserves

'312103法定公益金Legalpublicwelfarefund

'312104儲備基金Reservefund

'312105企業(yè)發(fā)展基金Enterpriseexpensionfund

'312106利潤歸還投資Profitscapitalizadonreturnofinvestment

利潤Profits

3131本年利潤Currentyearprofits

3141利潤分配Profitdistribution

'314101其他轉(zhuǎn)入Otherchengeoverin

'314102提取法定盈余公積Withdrawallegalsurplus

'314103提取法定公益金Withdrawallegalpublicwelfarefunds

'314104提取儲備基金Withdrawalreservefund

'314105提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion

'314106提取職工獎勵及福利基金Withdrawalstaffandworkers'bonusandwelfarefund

'314107利潤歸還投資Profitscapitalizadonreturnofinvestment

'314108應付優(yōu)先股股利PreferredStockdividendspayable

'314109提取任意盈余公積Withdrawalothercommonaccumulationfund

'314110應付普通股股利CommonStockdividendspayable

'314111轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)

'314115未分配利潤Undistributedprofit五、損益類Profitandloss收入Income

業(yè)務收入OPERATINGINCOME

5101主營業(yè)務收入Primeoperatingrevenue

產(chǎn)品銷售收入Salesrevenue

服務收入Servicerevenue

5102其他業(yè)務收入Otheroperatingrevenue

材料銷售Salesmaterials

代購代售

包裝物出租Wrappagelease

出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue

返還所得稅Reimbursementofincometax

其他收入Otherrevenue

5201投資收益Investmentincome

短期投資收益Currentinvestmentincome

長期投資收益Long-terminvestmentincome

計提的委托貸款減值準備Withdrawalofentrustloansreserves

5203補貼收入Subsidizerevenue

國家扶持補貼收入Subsidizerevenuefromcountry

其他補貼收入Othersubsidizerevenue

5301營業(yè)外收入NON-OPERATINGINCOME

非貨幣性交易收益Non-cashdealincome

現(xiàn)金溢余Cashoverage

處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets

出售無形資產(chǎn)收益Incomeonsalesofintangibleassets

固定資產(chǎn)盤盈Fixedassetsinventoryprofit

罰款凈收入Netamercementincome

支出Outlay

業(yè)務支出Revenuecharges

5401主營業(yè)務成本Operatingcosts

產(chǎn)品銷售成本Costofgoodssold

服務成本Costofservice

5402主營業(yè)務稅金及附加Taxandassociatecharge

營業(yè)稅Salestax

消費稅Consumptiontax

城市維護建設(shè)稅Taxformaintainingandbuildingcities

資源稅Resourcestax

土地增值稅Incrementtaxonlandvalue

5405其他業(yè)務支出Otherbusinessexpense

銷售其他材料成本Othercostofmaterialsale

其他勞務成本Othercostofservice

其他業(yè)務稅金及附加費Othertaxandassociatecharge

費用Expenses

5501營業(yè)費用Operatingexpenses

代銷手續(xù)費Consignmentcommissioncharge

運雜費Transpotation

保險費Insurancepremium

展覽費Exhibitionfees

廣告費Advertisingfees

5502管理費用Adminisstrativeexpenses

職工工資StaffSalaries

修理費Repaircharge

低值易耗攤銷Articleofconsumption

辦公費Officeallowance

差旅費Travellingexpense

工會經(jīng)費Labourunionexpenditure

研究與開發(fā)費Researchanddevelopmentexpense

福利費Employeebenefits/welfare

職工教育經(jīng)費Personneleducation

待業(yè)保險費Unemploymentinsurance

勞動保險費Labourinsurance

醫(yī)療保險費Medicalinsurance

會議費Coferemce

聘請中介機構(gòu)費Intermediaryorgans

咨詢費Consultfees

訴訟費Legalcost

業(yè)務招待費Businessentertainment

技術(shù)轉(zhuǎn)讓費Technologytransferfees

礦產(chǎn)資源補償費Mineralresourcescompensationfees

排污費Pollution