【正文】 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出售無形資產(chǎn)收益 Ine on sales of intangible assets固定資產(chǎn)盤盈 Fixed assets inventory profit5401 主營業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge營業(yè)稅 Sales tax消費稅 Consumption tax5405 其他業(yè)務(wù)支出 Other business expense費用 Expenses5501 營業(yè)費用 Operating expenses5502 管理費用 Adminisstrative expenses職工工資 Staff Salaries低值易耗攤銷 Article of consumption差旅費 Travelling expense工會經(jīng)費 Labour union expenditure研究與開發(fā)費 Research and development expense福利費 Employee benefits/welfare職工教育經(jīng)費 Personnel education待業(yè)保險費 Unemployment insurance勞動保險費 Labour insurance醫(yī)療保險費 Medical insurance咨詢費 Consult fees訴訟費 Legal cost業(yè)務(wù)招待費 Business entertainment 房產(chǎn)稅 Housing property tax印花稅 Stamp tax5503 財務(wù)費用 Finance charge車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)利息支出 Interest exchange匯兌損失 Foreign exchange loss5601 營業(yè)外支出 Nonbusiness expenditure 捐贈支出 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出售無形資產(chǎn)損失 Loss on sales of intangible assets固定資產(chǎn)盤虧 Fixed assets inventory loss5701 所得稅 Ine tax以前損益調(diào)整 Prior year ine adjustment第三篇：政府會計制度——行政事業(yè)單位會計科目和報表關(guān)于印發(fā)《政府會計制度——行政事業(yè)單位會計科目和報表》的通知財會[2017]25號黨中央有關(guān)部門，國務(wù)院各部委、各直屬機(jī)構(gòu)，全國人大常委會辦公廳，全國政協(xié)辦公廳，高法院，高檢院，各民主黨派中央，有關(guān)人民團(tuán)體，各省、自治區(qū)、直轄市、計劃單列市財政廳（局），新疆生產(chǎn)建設(shè)兵團(tuán)財務(wù)局：為了適應(yīng)權(quán)責(zé)發(fā)生制政府綜合財務(wù)報告制度改革需要，規(guī)范行政事業(yè)單位會計核算，提高會計信息質(zhì)量，根據(jù)《中華人民共和國會計法》《中華人民共和國預(yù)算法》《政府會計準(zhǔn)則——基本準(zhǔn)則》等法律、行政法規(guī)和規(guī)章，我部制定了《政府會計制度——行政事業(yè)單位會計科目和報表》，現(xiàn)予印發(fā)，自2019年１月１日起施行。314110 應(yīng)付普通股股利 Common Stock dividends payable39。312106 利潤歸還投資 Profits capitalizad on return of investment利潤 Profits3131 本年利潤 Current year profits3141 利潤分配 Profit distribution39。312102 任意盈余公積 Free surplus reserves39。311107 其他資本公積 Other capital reserve3121 盈余公積 Surplus reserves39。 EQUITY資本 Capital3101 實收資本(或股本)Paidup capital(or stock)3103 已歸還投資 Investment Returned公積3111 資本公積 Capital reserve39。231103 債券折價 Discount on bonds 39。231101 債券面值 Face value, Par value 39。217109 應(yīng)交土地使用稅 Tenure tax payable39。217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and buildingcities payable39。217105 應(yīng)交所得稅 Ine tax payable39。217103 應(yīng)交消費稅 Consumption tax payable39。143103 減值準(zhǔn)備 Depreciation reserves1501 固定資產(chǎn) Fixed assets1502 累計折舊 Accumulated depreciation1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves1603 在建工程 Constructioninprocess1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無形資產(chǎn) Intangible assets專利權(quán) Patents非專利技術(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) Goodwill1815 未確認(rèn)融資費用 Unacknowledged financial charges待處理財產(chǎn)損溢 Wait deal assets loss or ine1901 長期待攤費用 Longterm deferred and prepaid expenses1911 待處理財產(chǎn)損溢 Wait deal assets loss or ine二、負(fù)債類 Liability短期負(fù)債 Current liability2101 短期借款 Shortterm borrowing2111 應(yīng)付票據(jù) Notes payable2121 應(yīng)付賬款 Account payable2131 預(yù)收賬款 Deposit received 2151 應(yīng)付工資 Accrued wages2153 應(yīng)付福利費 Accrued welfarism 2161 應(yīng)付股利 Dividends payable2171 應(yīng)交稅金 Tax payable39。143101 本金 Principal39。140201 債券投資 Investment on bonds1421 長期投資減值準(zhǔn)備 Longterm investments depreciationreserves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。100903 銀行匯票 Bank draft1101 短期投資 Shortterm investments1102 短期投資跌價準(zhǔn)備 Shortterm investments falling price reserves應(yīng)收款 Account receivable1111 應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance1121 應(yīng)收股利 Dividend receivable1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Advance money1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) Inventories1211 原材料 Raw materials1221 包裝物 Wrappage1231 低值易耗品 Lowvalue consumption goods1232 材料成本差異 Materials cost variance1241 自制半成品 SemiFinished goods1243 庫存商品 Finished goods1251 委托加工物資 Work in processoutsourced1271 受托代銷商品 Commissioned and sell the goods on a mission basis1281 存貨跌價準(zhǔn)備 Inventory falling price reserves 1301 待攤費用 Deferred and prepaid expenses長期投資 Longterm investment1401 長期股權(quán)投資 Longterm investment on stocks39。100902 銀行本票 Cashier39。第一篇：會計科目報表英文版常用會計科目英文版:Period Ended報表所屬期間Reporting Period報告周期Submit Date報出日期 Local Reporting Currency記帳本位幣幣種Verifier審核人Preparer填表人 資產(chǎn)負(fù)債表:資產(chǎn)Assets流動資產(chǎn)CurrentAssets貨幣資金Cash and cash equivalents銀行存款Cashinbank其他貨幣資金Othercashandcash equivalents外埠存款OtherCity Cashinbank銀行本票CashierCheque信用卡 Creditcard信用證保證金 Guarantee deposits第二篇：會計科目英文（最終版）會計科目，中英文對照一覽表一、資產(chǎn)類 Assets流動資產(chǎn) Current assets貨幣資金 Cash and cash equivalents1001現(xiàn)金 Cash1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents39。100901 外埠存款 Other city Cash in bank39。s cheque39。140101 股票投資 Investment on stocks1402 長期債權(quán)投資 Longterm investment on bonds39。s rights investment depreciationreserves1431 委托貸款 Entrust loans 39。143102 利息 Interest39。217102 應(yīng)交營業(yè)稅 Business tax payable39。217104 應(yīng)交資源稅 Resources tax payable39。217106 應(yīng)交土地增值稅 Increment tax on land value payable39。217108 應(yīng)交房產(chǎn)稅 Housing property tax payable39。217111 應(yīng)交個人所得稅 Personal ine tax payable2176 其他應(yīng)交款 Other fund in conformity with paying2181 其他應(yīng)付款 Other payables2191 預(yù)提費用 Drawing expense in advance其他負(fù)債 Other liabilities2211 預(yù)計負(fù)債 Anticipation liabilities 長期負(fù)債 Longterm Liabilities2301 長期借款 Longterm loans2311 應(yīng)付債券 Bonds payable39。231102 債券溢價 Premium on bonds39。231104 應(yīng)計利息 Accrued interest2321 長期應(yīng)付款 Longterm account payable2331 專項應(yīng)付款 Special payable一年內(nèi)到期的專項應(yīng)付 Longterm special payable due within one year2341 遞延稅款 Deferral taxes三、所有者權(quán)益類 OWNERS39。311101 資本(或股本)溢價 Cpital(or Stock)premium 39。312101 法定盈余公積 Legal surplus39。312103 法定公益金 Legal public welfare fund39。314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 39。314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividendschange to assets(or stock)39。鼓勵行政事業(yè)單位提前執(zhí)行。執(zhí)行中有何問題，請及時反饋我部。二、本制度適用于各級各類行政單位和事業(yè)單位（以下統(tǒng)稱單位，特別說明的除外）。本制度尚未規(guī)范的有關(guān)行業(yè)事業(yè)單位的特殊經(jīng)濟(jì)業(yè)務(wù)或事項的會 計處理，由財政部另行規(guī)定。四、單位對基本建設(shè)投資應(yīng)當(dāng)按照本制度規(guī)定統(tǒng)一進(jìn)行會計核算，不再單獨建賬,但是應(yīng)當(dāng)按項目單獨核算,并保證項目資料完整。單位財務(wù)會計核算實行權(quán)責(zé)發(fā)生制；單位預(yù)算會計核算實行收付 實現(xiàn)制，國