【正文】 nse in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value 2211 預(yù)計(jì)負(fù)債 Anticipation liabilities 長期負(fù)債 Longterm Liabilities 2301 長期借款 Longterm loans 一年內(nèi)到期的長期借款 Longterm loans due within one year 一年后到期的長期借款 Longterm loans due over one year 2311 應(yīng)付債券 Bonds payable 39。217109 應(yīng)交土地使用稅 Tenure tax payable 39。217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable 39。217105 應(yīng)交所得稅 Ine tax payable 39。217103 應(yīng)交消費(fèi)稅 Consumption tax payable 39。21710110 未交增值稅 Unpaid VAT 39。21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 39。21710106 出口退稅 Tax reimbursement for export 39。21710104 減免稅款 Tax deduction 39。21710102 已交稅金 Paying tax 39。217101 應(yīng)交增值稅 value added tax payable 39。191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or ine 39。160103 預(yù)付大型設(shè)備款 Prepayments for equipment 39。160101 專用材料 Specialpurpose material 39。143102 利息 Interest 39。s rights investment depreciation reserves 1431 委托貸款 Entrust loans 39。140201 債券投資 Investment on bonds 39。140101 股票投資 Investment on stocks 39。110103 基金 Shortterm investments corporate funds 39。110101 股票 Shortterm investments stock 39。100905 信用證保證金 L/C Guarantee deposits 39。100903 銀行匯票 Bank draft 39。100902 銀行本票 Cashier39。中國會(huì)計(jì)科目的中英文對照 一、資產(chǎn)類 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 bank 1009 其他貨幣資金 Other cash and cash equivalents 39。100901 外埠存款 Other city Cash in bank 39。s cheque 39。100904 信用卡 Credit card 39。100906 存出投資款 Refundable deposits 1101 短期投資 Shortterm investments 39。110102 債券 Shortterm investments corporate bonds 39。110110 其他 Shortterm investments other 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 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 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 庫存商品 Finished goods 1244 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 1251 委托加工物資 Work in process outsourced 1261 委托代銷商品 Trust to and sell the goods on a mission basis 1271 受托代銷商品 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 長期投資 Longterm investment 1401 長期股權(quán)投資 Longterm investment on stocks 39。140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Longterm investment on bonds 39。140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準(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。143101 本金 Principal 39。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 depreciation 1505 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。160102 專用設(shè)備 Specialpurpose 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) Goodwill 1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(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 ine 1901 長期待攤費(fèi)用 Longterm deferred and prepaid expenses 1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or 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 Liability 短期負(fù)債 Current liability 2101 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 received 2141 代銷商品款 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。21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT 39。21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 39。21710105 銷項(xiàng)稅額 Substituted money on VAT 39。21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 39。21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 39。217102 應(yīng)交營業(yè)稅 Business tax payable 39。217104 應(yīng)交資源稅 Resources tax payable 39。217106 應(yīng)交土地增值稅 Increment tax on land value payable 39。217108 應(yīng)交房產(chǎn)稅 Housing property tax payable 39。217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 39。231101 債券面值 Face value, Par value 39。231103 債券折價(jià) Discount on bonds 39。 EQUITY 資本 Capita 3101 實(shí)收資本(或股本) Paidup capital(or stock) 實(shí)收資本 Paiclup capital 實(shí)收股本 Paidup stock 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve 39。311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive noncash donate reserve 39。311105 撥款轉(zhuǎn)入 Allocate sums changeover in 39。311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 39。312102 任意盈余公積 Free surplus reserves 39。312104 儲(chǔ)備基金 Reserve fund 39。312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本年利潤 Current year profits 3141 利潤分配 Profit distribution 39。314102 提取法定盈余公積 Withdrawal legal surplus 39。314104 提取儲(chǔ)備基金 Withdrawal reserve fund 39。314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal