财务科目中英文对照.docx
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财务科目中英文对照.docx
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财务科目中英文对照
、资产类Assets
流动资产
货币资金
Currentassets
Cashandcashequivalents
1001
现金
Cash
1002
银行存款
Cashinbank
"100901
外埠存款
OthercityCashinbank
"100902
银行本票
Cashier"scheque
"100903
银行汇票
Bankdraft
"100904
信用卡
Creditcard
"100905
信用证保证金L/CGuaranteedeposits
"100906
存出投资款Refundabledeposits
短期投资
Short-terminvestments
"110101
股票
Short-
terminvestments-
stock
"110102
债券
Short-
terminvestments-
corporatebonds
"110103
甘仝
基金
Short-
terminvestments-
corporatefunds
"110110
其他
Short-
terminvestments-
other
Othercashandcashequivalents
1101
1102短期投资跌价准备Short-terminvestmentsfallingpricereserves
应收款Accountreceivable
1111应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
1122
应收利息
Interestreceivable
1131
应收账款
Accountreceivable
1133
其他应收款
Othernotesreceivable
1141
坏账准备
Baddebtreserves
1151
预付账款
Advancemoney
1161
应收补贴款
Coverdeficitbystatesubsidiesofreceivable
库存资产
Inventories
1201
物资采购
Suppliespurchasing
1211
原材料
Rawmaterials
1221
包装物
Wrappage
1231
低值易耗品
Low-valueconsumptiongoods
1232
材料成本差异
Materialscostvariance
1241
自制半成品
Semi-Finishedgoods
1243
库存商品
Finishedgoods
1244
商品进销差价
Differencesbetweenpurchasingandsellingprice
1251
委托加工物资
Workinprocess-outsourced
1261
委托代销商品
Trusttoandsellthegoodsonacommissionbasis
1271
受托代销商品
Commissionedandsellthegoodsonacommissionbasis
1281
存货跌价准备
Inventoryfallingpricereserves
1291
分期收款发出商品Collectmoneyandsendoutthegoodsbystages
1401长期股权投资Long-terminvestmentonstocks
"140101
股票投资Investmentonstocks
"140102
其他股权投资Otherinvestmentonstocks
1402长期债权投资Long-terminvestmentonbonds
"140201
债券投资Investmentonbonds
"140202
其他债权投资Otherinvestmentonbonds
1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor"srightsinvestmentdepreciationreserves
1431委托贷款Entrustloans
"143101
本金Principal
"143102
利息Interest
"143103
减值准备Depreciationreserves
1501固定资产
Fixedassets
房屋
Building
建筑物
Structure
机器设备
Machineryequipment
运输设备
Transportationfacilities
1505固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves
机器设备减值准备
Machineryequipmentdepreciationreserves
1601工程物资
Projectgoodsandmaterial
"160101
专用材料Special-purposematerial
"160102
专用设备Special-purposeequipment
"160103
预付大型设备款Prepaymentsforequipment
"160104
为生产准备的工具及器具Preparativeinstrumentsandimplement
forfabricate
1603在建工程
Construction-in-process
安装工程
Erectionworks
在安装设备Erectingequipment-in-process
技术改造工程Technicalinnovationproject
大修理工程
Generaloverhaulproject
1605在建工程减值准备Construction-in-processdepreciationreserves
1701固定资产清理Liquidationoffixedassets
1801无形资产
Intangibleassets
专利权
Patents
非专利技术
Non-Patents
商标权
Trademarks,Tradenames
著作权
Copyrights
商誉
Goodwill
1805无形资产减值准备IntangibleAssetsdepreciationreserves
专利权减值准备
Patentrightsdepreciationreserves
商标权减值准备
trademarkrightsdepreciationreserves
1815未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢
Waitdealassetslossorincome
1901长期待摊费用Long-termdeferredandprepaidexpenses
1911待处理财产损溢Waitdealassetslossorincome
"191101待处理流动资产损溢Waitdealintangibleassetslossorincome
"191102待处理固定资产损溢Waitdealfixedassetslossorincome
二、负债类Liability
短期负债
Currentliability
Short-termborrowing
2101短期借款
银行承兑汇票Bankacceptance
2121应付账款
2131预收账款
商业承兑汇票Tradeacceptance
Accountpayable
Depositreceived
2141代销商品款Proxysalegoodsrevenue
2153应付福利费Accruedwelfarism
2171应交税金
salesgoodstax
"21710109
"21710110
"217101应交增值税
valueaddedtaxpayable
"21710101
进项税额WithholdingsonVAT
"21710102
已交税金Payingtax
"21710103
转出未交增值税UnpaidVATchangeover
"21710104
减免税款Taxdeduction
"21710105
销项税额SubstitutedmoneyonVAT
"21710106
出口退税Taxreimbursementforexport
"21710107
进项税额转出ChangeoverwithnoldingsonVAT
"21710108
出口抵减内销产品应纳税额Exportdeductdomestic
Taxpayable
转出多交增值税OverpaidVATchangeover
未交增值税UnpaidVAT
"217105应交所得税Incometaxpayable
"217107
"217108
payable
2176
其他应交款
Otherfundinconformitywithpaying
2181
其他应付款
Otherpayables
2191
预提费用
Drawingexpenseinadvance
2201待转资产价值Pendingchangeroverassetsvalue
2301长期借款
Long-termloans
一年内到期的长期借款
Long-termloansduewithinoneyear
一年后到期的长期借款
Long-termloansdueoveroneyear
2311应付债券
Bondspayable
"231101
债券面值
Facevalue,Parvalue
"231102
债券溢价
Premiumonbonds
"231103
债券折价
Discountonbonds
"231104
应计利息
Accruedinterest
"217106应交土地增值税Incrementtaxonlandvaluepayable
应交城市维护建设税Taxformaintainingandbuildingcitiespayable
应交房产税Housingpropertytaxpayable
2321长期应付款Long-termaccountpayable
应付融资租赁款
Accruedfinancialleaseoutlay
一年内到期的长期应付Long-termaccountpayableduewithinoneyear
一年后到期的长期应付Long-termaccountpayableoveroneyear
2331专项应付款
Specialpayable
一年内到期的专项应付Long-termspecialpayableduewithinoneyear
一年后到期的专项应付Long-termspecialpayable
恰好过了时间
2007-8-2313:
38:
40发送短消息加为好友用户信息
[引用回复]10楼
三、所有者权益类
OWNERS"EQUITY
资本Capita
3101实收资本(或股本)Paid-upcapital(orstock)
实收资本
Paicl-upcapital
实收股本
Paid-upstock
3103已归还投资
InvestmentReturned
公积
3111资本公积
Capitalreserve
"311101
资本(或股本)溢价Cpital(orStock)premium
"311102
接受捐赠非现金资产准备Receivenon-cashdonatereserve
"311103
股权投资准备Stockrightinvestmentreserves
"311105
拨款转入Allocatesumschangeoverin
"311106
外币资本折算差额Foreigncurrencycapital
"311107
其他资本公积Othercapitalreserve
3121
盈余公积
Surplusreserves
"312101
法定盈余公积Legalsurplus
"312102
任意盈余公积Freesurplusreserves
"312103
法定公益金Legalpublicwelfarefund
"312104
储备基金Reservefund
"312105
企业发展基金Enterpriseexpensionfund
"312106
利润归还投资Profitscapitalizadonreturnofinvestment
利润
Profits
3131
本年利润
Currentyearprofits
3141
利润分配
Profitdistribution
"314101
其他转入Otherchengeoverin
"314102
提取法定盈余公积Withdrawallegalsurplus
"314103
提取法定公益金Withdrawallegalpublicwelfarefunds
"314104
提取储备基金Withdrawalreservefund
"314105
提取企业发展基金Withdrawalreserveforbusinessexpansion
"314106
提取职工奖励及福利基金Withdrawalstaffandworkers"bonusand
welfarefund
"314107利润归还投资Profitscapitalizadonreturnofinvestment
"314108应付优先股股利PreferredStockdividendspayable
"314109提取任意盈余公积Withdrawalothercommonaccumulationfund
"314110
应付普通股股利CommonStockdividendspayable
"314111
转作资本(或股本)的普通股股利CommonStockdividendschange
toassets(orstock)
"314115
未分配利润Undistributedprofit
四、成本类Cost
四、成本类Cost
4101生产成本
Costofmanufacture
"410101
基本生产成本Basecostofmanufacture
"410102
辅助生产成本Auxiliarycostofmanufacture
4105制造费用
Manufacturingoverhead
材料费
Materials
管理人员工资
ExecutiveSalaries
奖金
Wages
退职金
Retirementallowance
补贴
Bonus
外保劳务费
Outsourcingfee
福利费
Employeebenefits/welfare
会议费
Coferemce
加班餐费
Specialduties
市内交通费
Businesstraveling
通讯费
Correspondence
电话费
Correspondence
水电取暖费
WaterandSteam
税费
Taxesanddues
租赁费
Rent
管理费
Maintenance
车辆维护费
Vehiclesmaintenance
油料费
Vehiclesmaintenance
培训费
Educationandtraining
接待费
Entertainment
图书、印刷费Booksandprinting
运费
Transpotation
保险费
Insurancepremium
支付手续费
Commission
杂费
Sundrycharges
折旧费
Depreciationexpense
机物料消耗
Articleofconsumption
劳动保护费
Laborprotectionfees
季节性停工损失Lossonseasonalitycessation
4107劳务成本Servicecosts
五、损益类
Profitandloss
收入
Income
业务收入
OPERATINGINCOME
5101主营业务收入Primeoperatingrevenue
产品销售收入Salesrevenue
服务收入
Servicerevenue
5102其他业务收入
Otheroperatingrevenue
材料销售
Salesmaterials
代购代售
包装物出租Wrappagelease
出让资产使用权收入
Remiserightofassetsrevenue
返还所得税
Reimbursementofincometax
其他收入
Otherrevenue
5201投资收益
Investmentincome
短期投资收益Currentinvestmentincome
长期投资收益Long-terminvestmentincome
计提的委托贷款减值准备Withdrawalofentrustloansreserves
5203补贴收入Subsidizerevenue
国家扶持补贴收入
Subsidizerevenuefromcountry
其他补贴收入Othersubsidizerevenue
5301营业外收入NON-OPERATINGINCOME
非货币**易收益Non-cashdealincome
现金溢余
Cashoverage
处置固定资产净收益
Netincomeondisposaloffixedassets
**无形资产收益Incomeonsalesofintangibleassets
固定资产盘盈Fixedassetsinventoryprofit
罚款净收入Netamercementincome
支出
Outlay
业务支出
Revenuecharges
5401主营业务成本Operatingcosts
产品销售成本
Costofgoodssold
服务成本
Costofservice
5402主营业务税金及附加Taxandassociatecharge
营业税
Salestax
消费税
Consumptiontax
城市维护建设税Taxformaintainingandbuildingcities
资源税
Resourcestax
土地增值税
Incrementtaxonlandvalue
5405其他业务支出Otherbusinessexpense
销售其他材料成本Othercostofmaterialsale
其他劳务成本
Othercostofservice
其他业务税金及附加费Othertaxandassociatecharge
费用
Expenses
5501营业费用Operatingexpenses
代销手续费Consignmentcommissioncharge
运杂费
Transpotation
保险费
Insurancepremium
宀壬井
广告费
Advertisingfees
5502管理费用
Adminisstrativeexpenses
职工工资
StaffSalaries
修理费
Repaircharge
低值易耗摊销
Articleofconsumption
办公费
Officeallowance
差旅费
Travellingexpense
工会经费
Labourunionexpenditure
研究与开发费
Researchanddevelopmentexpense
福利费
Employeebenefits/welfare
职工教育经费
Personneleducation
待业保险费
Unemploymentinsurance
劳动保险费
Labourinsurance
医疗保险费
Medicalinsurance
会议费
Coferemce
聘请中介机构费Intermediaryorgans
咨询费
Consultfees
诉讼费
Legalcost
业务招待费
Businessentertainment
技术转让费
Technologytransferfees
矿产资源补偿费Mineralresourcescompensationfees
房产税
Housingpropertytax
车船使用税
Vehicleandvessel
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