会计术语中英文对照表.docx

会计科目中英文比H我二、负愦类1.iabi1.itytaIWftff1.Current1.iabi1.ity2101IWfnShort-termborrowing2111戚付1期Notespayab1.e以行承兑打亲Bankacceptance神业承兑汇玳Tradeacceptance2121应付账款Accountpayab1.e2131用收账较Depositreceived2141代销A晶款Proxysa1.egoodsrevenue2151应付工资Accruedwages2153应付福“普Accruedwe1.farism2161应付股利Dividendspayab1.e2171应交税金Taxpayab1.e,217101应交增值税va1.ueadded1.axpayab1.e,21710101迸取税息Withho1.dingsonVAT,21710102已交税金Payingtax*21710103妓出未交地位税UnpaidVATchangeover,21710104M免税歆Taxdeduction,21710105Irt以税醺SubstitutedmoneyonVAT,21710106出11退税Taxreimbursementforexport,21710107透顼税款转出ChangeoverWithno1.dingsonVAT,21710108抵俄内的产½梗纳税辙Exportdeductdomesticsa1.esgoodstx,21710109附出名女附信也OverpaidVATchangeover*21710110卡文用假税UnpaidVAT,217102校交首业税Businesstaxpayab1.e,217103应交消费税Consumptiontaxpayab1.e,217104城交资源税Resourcestaxpayab1.e*217105内交所得税Incometaxpayab1.e,2171060交+地增值税IrKrementtaXon1.andva1.uepayab1.e,217107应交城市维V3改税Taxformaintainingandbui1.dingCitieSpayab1.e,217108位女侨产租Housingpropertytaxpayab1.e,217109Q交.iHJWTenuretaxpayab1.e,217110成交东JBiS用fVehic1.eandvesse1.usage1.icensep1.ateta×(WU1.PT)payab1.e,217111应交个人所得税Persona1.incometaxpayab1.e2176Hfft¾3:Otherfundinconformitywithpaying2181具佗总付款Otherpayab1.es2191ffi1.ftDrawingexpenseinadvance真他负债Other1.iabi1.ities2201怙转度'价值Pendingchangeroverassetsva1.ue2211KiWftWAntiapation1.iabi1.ities长期负债1.ong-term1.iabi1.ities2301KwJfft就1.ong-term1.oans内到期的长网借款1.ong-term1.oansduewithinoneyearJf后到甥的长期借薪1.ong-term1.oansdueoveroneyear2311应付债券Bondspayab1.e,231101债券面值Faceva1.ue,Parva1.ue,231102债券溢价Premiumonbonds,231103恺券折价Discountonbonds(231104应计利息Accruedinterest2321KJPJfiftIk1.ong-termaccountpayab1.e应付睢借租伪款Accruedfinancia1.1.easeout1.ay件内到期的长期应付1.ong-termaccountpayab1.eduewithinoneyear年用列甥的K期应付1.ong-termaccountpayab1.eoveroneyear2331专项应4款Specia1.payab1.e年内到期的芳月!应付1.ong-termspecia1.payab1.eduewithinoneyearH6到期的与现应付1.ong-termspecia1.payab1.eoveroneyear2341通廷税款Deferra1.taxes；.、全都#仪首类OWNERS'EQUITY资本Capita1.3101次收费本(或股本)Paid-upcapita1.(orstock)实收资本Paid-upcapita1.实收股木Paid-upstock3103亡仃还投资InvestmentReturned公枳3111资本公积Capita1.reserve*311101资本(或肋本)液价Cpita1.(orStock)premium*311102接受损Inr现金资产打。Receivenon-cashdonatereserve,311103股杈投也打口Stockrightinvestmentreserves,311105拨微转入A1.1.ocatesumschangeoverin*311106外币资本折算些微Foreigncurrencycapita1.,311107其他依木公枳Othercapita1.reserve3121M余公枳Surp1.usreserves,312101法定我余公积1.ega1.surp1.us,3121O2的意盅余公钗Freesurp1.usreserves,312103法定公1.ega1.pub1.icwe1.farefund,3121Q4注备垠金Reservefund,312105余物发展坦金Enterpriseexpensionfund,312106利相归还投资ProfitsCaptta1.izadonreturnofinvestment利涧ProHts31314;rCurrentyearprofits3141利洞安邦Profitdistribution,314101Jt他转入OtherChengeoverin,314102提取法定加余公税Withdrawa1.1.ega1.surp1.us,314103出取法定公薇金Vithdrwa1.1.ega1.pub1.icwe1.farefunds,314104提取储备坦金Withdrawa1.reservefund,314105捉取企业发岐M金Withdrawa1.reserveforbusinessexpansion,314106提取职工嘉奖及楸和携金Withdrawa1.staffandworkers'bonusandwe1.farefund,314107“涧U1.迷投疥ProfitsCaprta1.izadonreturnofinvestment,314108庖行优先股收利PreferredStockdividendspayab1.e,314109捉取幼j故余公积Withdrawa1.othercommonaccumu1.ationfund,314110应付蚊皎收到CommonStockdividendspayab1.e,314111作黄本(城收本)的俺股股刊CommonStockdividendschangetoassets(orstock),314115未安M和MUndistributedprofit五、推爆美Profitand1.oss收入Income业务收入OPERAT1.NGINCOME5101I酒业务收入Primeoperatingrevenue产品第华收入Sa1.esrevenue眼务收入Servicerevenue5102我他业分也入OtheroPeraHngreVernJe材F1.的他Sa1.esmateria1.s代明代髀包装均出租Wrappage1.ease出止资产企用杈收入Remserightofassetsrevenue返还所用及ReimbursementofincometaxK：他收入Otherrevenue5201投资收益Investmentincomehi期投资收筑CurrentinvestmentincomeK期投资也故1.ong-terminvestmentincome计提的耗网贷歆Mfft打WVWithdrawa1.ofentrust1.oansreserves5203，卜贴收入Subsidizerevenue国家挟持补贴收入SUgdiZerevenuefromcountry共他扑贴收入Othersubsidizerevenue5301并业外收入NoN-OPERATINGINCOME非货币性交U枚薇Non-cashdea1.income现金Si余Cashoverage处流固定资产净收益Netincomeondisposa1.o/fixedassetsH1.W无形转产也蔡Incomeonsa1.esofintangib1.eassets司定资产世版Fixedassetsinventoryprofit粒软办收入Netamercementincomeit1.1.Out1.ay业务支出Revenuecharges5401.*业务成本OPeratmgCost5产丛第14成水Costofgoodsso1.d，眼芬成本Costofservice5402业务税令及对加TaxandassociatechargefftSa1.estax消我梭Consumptiontax城而扯护建设税TaXformaintainingandbui1.dingcities疥源税Resourcestax土地增If1.税IrKrementtaxon1.andva1.ue5405丈他业务支出Otherbusinessexpense情狎乳也材，;或本Othercostofmateria1.sa1.eK他劳务成本Othercostofservice我佗业务税金及为仙我Othertaxandassociatecharge费用Expenses5501Operatingexpenses代第F续费Consignmentcommissioncharge运聚货Transpotabon保险费Insurancepremium.S>RExhibitionfees广¢5,?Advertisingfees5502管Pf费用Adminisstrativeexpenses期工工资StaffSa1.aries修理驰RepairchargefK侑易任押箱ArbdeofconsumptionJ>公货Officea1.1.owance呆怅我Trave1.1.ingexpense工会短赞1.abourunionexpenditure探讨叮开发班Researchanddeve1.opmentexpense福利货Emp1.oyeebenefits/We1.fare职I效化经费Personne1.educationffRWUnemp1.oymentinsurance劳动保冷哉1.abourinsurance次疗保险费Medica1.insurance公议我Coferemce型谙中介机构跣Intermediaryorgans询“龙Consu1.tfees诉讼费1.ega1.cost业务款价货Businessentertainment按和&止哉Techno1.ogytransferfees矿产资源.补ft?快Minera1.resourcescompensationfees排污货Po1.1.utiondischargefees小产税Housingpropertytax4船运川税Vehic1.eandvesse1.usage1.icensep1.ateIax(WU1.PT)上地坛用税Tenuretax隼花税Stamptax5503财务费用Anancecharge利(S支出Interestexchange；1：兑粕失Foreignexchange1.oss各项手续费Chargefortroub1.eW项将地册教费用Specia1.-borrowingcost5601我业外比出Nonbusinessexpenditure岑M攵出Donationout1.ay(ftf1.史金Deprecationreserves特别损失Extraordinary1.oss处理固定资产净蝌失Net1.ossondisposa1.offixedassets出仍无形资产报失1.oSSonsatesofintangib1.eassetsHI定资产f1.p；Fixedassetsinventory1.oss债务同组拗失1.ossonarrangement粉款支出Amercementout1.ay5701所科税InComeWX以防力或指环汹仪Prioryearincomeadjustment