【文章內(nèi)容簡(jiǎn)介】 se right of assets revenue 返還所得稅 Reimbursement of ine tax 其他收入 Other revenue 5201 投資收益 Investment ine 短期投資收益 Current investment ine 長(zhǎng)期投資收益 Longterm investment ine 計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 5203 補(bǔ)貼收入 Subsidize revenue 國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country 其他補(bǔ)貼收入 Other subsidize revenue 5301 營(yíng)業(yè)外收入 NONOPERATING INCOME 非貨幣性交易收益 Noncash deal ine 現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net ine on disposal of fixed assets 出售無(wú)形資產(chǎn)收益 Ine on sales of intangible assets 固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit 罰款凈收入 Net amercement ine 支出 Outlay 業(yè)務(wù)支出 Revenue charges 5401 主營(yíng)業(yè)務(wù)成本 Operating costs 產(chǎn)品銷(xiāo)售成本 Cost of goods sold 服務(wù)成本 Cost of service 5402 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge 營(yíng)業(yè)稅 Sales tax 消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 5405 其他業(yè)務(wù)支出 Other business expense 銷(xiāo)售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses5501 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷(xiāo)手續(xù)費(fèi) Consignment mission charge 運(yùn)雜費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance premium 展覽費(fèi) Exhibition fees 廣告費(fèi) Advertising fees5502 管理費(fèi)用 Adminisstrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair charge低值易耗攤銷(xiāo) Article of consumption 辦公費(fèi) Office allowance 差旅費(fèi) Travelling expense 工會(huì)經(jīng)費(fèi) Labour union expenditure 研究與開(kāi)發(fā)費(fèi) Research and development expense 福利費(fèi) Employee benefits/welfare 職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance 勞動(dòng)保險(xiǎn)費(fèi) Labour insurance 醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Coferemce 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢(xún)費(fèi) Consult fees 訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources pensation fees 排污費(fèi) Pollution discharge fees 房產(chǎn)稅 Housing property tax車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Specialborrowing cost 5601 營(yíng)業(yè)外支出 Nonbusiness expenditure 捐贈(zèng)支出 Donation outlay 減值準(zhǔn)備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Ine tax 以前損益調(diào)整 Prior year ine adjustment第三篇：會(huì)計(jì)科目中英文對(duì)照表(含明細(xì)科目)一、資產(chǎn)類(lèi) Assets流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents 39。100901 外埠存款 Other city Cash in bank 39。100902 銀行本票 Cashier39。s cheque 39。100903 銀行匯票 Bank draft 39。100904 信用卡 Credit card39。100905 信用證保證金 L/C Guarantee deposits 39。100906 存出投資款 Refundable deposits 1101 短期投資 Shortterm investments 39。110101 股票 Shortterm investmentscorporate bonds 39。110103 基金 Shortterm investmentsother 1102 短期投資跌價(jià)準(zhǔn)備 Shortterm investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 1201 物資采購(gòu) Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage1231 低值易耗品 Lowvalue consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 SemiFinished goods 1243 庫(kù)存商品 Finished goods 1244 商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price 1251 委托加工物資 Work in processoutsourced 1261 委托代銷(xiāo)商品 Trust to and sell the goods on a mission basis 1271 受托代銷(xiāo)商品 Commissioned and sell the goods on a mission basis 1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Longterm investment1401 長(zhǎng)期股權(quán)投資 Longterm investment on stocks 39。140101 股票投資 Investment on stocks 39。140102 其他股權(quán)投資 Other investment on stocks 1402 長(zhǎng)期債權(quán)投資 Longterm investment on bonds 39。140201 債券投資 Investment on bonds 39。140202 其他債權(quán)投資 Other investment on bonds 1421 長(zhǎng)期投資減值準(zhǔn)備 Longterm investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor39。s rights investment depreciation reserves 1431 委托貸款 Entrust loans 39。143101 本金 Principal 39。143102 利息 Interest39。143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計(jì)折舊 Accumulated depreciation1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material 39。160101 專(zhuān)用材料 Specialpurpose material 39。160102 專(zhuān)用設(shè)備 Specialpurpose equipment 39。160103 預(yù)付大型設(shè)備款 Prepayments for equipment 39。160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Constructioninprocess 安裝工程 Erection works在安裝設(shè)備 Erecting equipmentinprocess 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準(zhǔn)備 Constructioninprocess depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無(wú)形資產(chǎn) Intangible assets 專(zhuān)利權(quán) Patents非專(zhuān)利技術(shù) NonPatents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 1805 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專(zhuān)利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or ine1901 長(zhǎng)期待攤費(fèi)用 Longterm deferred and prepaid expenses 1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or ine39。191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or ine 39。191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or ine二、負(fù)債類(lèi) Liability短期負(fù)債 Current liability2101 短期借款 Shortterm borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received2141 代銷(xiāo)商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable 39。217101 應(yīng)交增值稅 value added tax payable 39。21710101 進(jìn)項(xiàng)稅額