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    中國會計科目的中英文對照

    一、資產類 Assets

      流動資產 Current assets

      貨幣資金 Cash and cash equivalents

      現金 Cash

      銀行存款 Cash in bank

      其他貨幣資金 Other cash and cash equivalents

      外埠存款 Other city Cash in bank

      銀行本票 Cashiers cheque

      銀行匯票 Bank draft

      信用卡 Credit card

      信用證保證金 L/C Guarantee deposits

      存出投資款 Refundable deposits

      短期投資 Short-term investments

      股票 Short-term investments - stock

      債券 Short-term investments - corporate bonds

      基金 Short-term investments - corporate funds

      其他 Short-term investments - other

      短期投資跌價準備 Short-term investments falling price reserves

      應收款 Account receivable

      應收票據 Note receivable

      銀行承兌匯票 Bank acceptance

      商業承兌匯票 Trade acceptance

      應收股利 Dividend receivable

      應收利息 Interest receivable

      應收賬款 Account receivable

      其他應收款 Other notes receivable

      壞賬準備 Bad debt reserves

      預付賬款 Advance money

      應收補貼款 Cover deficit by state subsidies of receivable

      庫存資產 Inventories

      物資采購 Supplies purchasing

      原材料 Raw materials

      包裝物 Wrappage

      低值易耗品 Low-value consumption goods

      材料成本差異 Materials cost variance

      自制半成品 Semi-Finished goods

      庫存商品 Finished goods

      商品進銷差價 Differences between purchasing and selling price

      委托加工物資 Work in process - outsourced

      委托代銷商品 Trust to and sell the goods on a commission basis

      受托代銷商品 Commissioned and sell the goods on a commission basis

      存貨跌價準備 Inventory falling price reserves

      分期收款發出商品 Collect money and send out the goods by stages

      待攤費用 Deferred and prepaid expenses

      長期投資 Long-term investment

      長期股權投資 Long-term investment on stocks

      股票投資 Investment on stocks

      其他股權投資 Other investment on stocks

      長期債權投資 Long-term investment on bonds

      債券投資 Investment on bonds

      其他債權投資 Other investment on bonds

      長期投資減值準備 Long-term investments depreciation reserves

      股權投資減值準備 Stock rights investment depreciation reserves

      債權投資減值準備 Bcreditors rights investment depreciation reserves

      委托貸款 Entrust loans

      本金 Principal

      利息 Interest

      減值準備 Depreciation reserves

      固定資產 Fixed assets

      房屋 Building

      建筑物 Structure

      機器設備 Machinery equipment

      運輸設備 Transportation facilities

      工具器具 Instruments and implement

      累計折舊 Accumulated depreciation

      固定資產減值準備 Fixed assets depreciation reserves

      房屋、建筑物減值準備 Building/structure depreciation reserves

      機器設備減值準備 Machinery equipment depreciation reserves

      工程物資 Project goods and material

      專用材料 Special-purpose material

      專用設備 Special-purpose equipment

      預付大型設備款 Prepayments for equipment

      為生產準備的工具及器具 Preparative instruments and implement for fabricate

      在建工程 Construction-in-process

      安裝工程 Erection works

      在安裝設備 Erecting equipment-in-process

      技術改造工程 Technical innovation project

      大修理工程 General overhaul project

      在建工程減值準備 Construction-in-process depreciation reserves

      固定資產清理 Liquidation of fixed assets

      無形資產 Intangible assets

      專利權 Patents

      非專利技術 Non-Patents

      商標權 Trademarks, Trade names

      著作權 Copyrights

      土地使用權 Tenure

      商譽 Goodwill

      無形資產減值準備 Intangible Assets depreciation reserves

      專利權減值準備 Patent rights depreciation reserves

      商標權減值準備 trademark rights depreciation reserves

      未確認融資費用 Unacknowledged financial charges

      待處理財產損溢 Wait deal assets loss or income

      長期待攤費用 Long-term deferred and prepaid expenses

      待處理財產損溢 Wait deal assets loss or income

      待處理流動資產損溢 Wait deal intangible assets loss or income

      待處理固定資產損溢 Wait deal fixed assets loss or income

    二、負債類 Liability

      短期負債 Current liability

      短期借款 Short-term borrowing

      應付票據 Notes payable

      銀行承兌匯票 Bank acceptance

      商業承兌匯票 Trade acceptance

      應付賬款 Account payable

      預收賬款 Deposit received

      代銷商品款 Proxy sale goods revenue

      應付工資 Accrued wages

      應付福利費 Accrued welfarism

      應付股利 Dividends payable

      應交稅金 Tax payable

      應交增值稅 value added tax payable

      進項稅額 Withholdings on VAT

      已交稅金 Paying tax

      轉出未交增值稅 Unpaid VAT changeover

      減免稅款 Tax deduction

      銷項稅額 Substituted money on VAT

      出口退稅 Tax reimbursement for export

      進項稅額轉出 Changeover withnoldings on VAT

      出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax

      轉出多交增值稅 Overpaid VAT changeover

      未交增值稅 Unpaid VAT

      應交營業稅 Business tax payable

      應交消費稅 Consumption tax payable

      應交資源稅 Resources tax payable

      應交所得稅 Income tax payable

      應交土地增值稅 Increment tax on land value payable

      應交城市維護建設稅 Tax for maintaining and building cities payable

      應交房產稅 Housing property tax payable

      應交土地使用稅 Tenure tax payable

      應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable

      應交個人所得稅 Personal income tax payable

      其他應交款 Other fund in conformity with paying

      其他應付款 Other payables

      預提費用 Drawing expense in advance

      其他負債 Other liabilities

      待轉資產價值 Pending changerover assets value

      預計負債 Anticipation liabilities

      長期負債 Long-term Liabilities

      長期借款 Long-term loans

      一年內到期的長期借款 Long-term loans due within one year

      一年后到期的長期借款 Long-term loans due over one year

      應付債券 Bonds payable

      債券面值 Face value, Par value

      債券溢價 Premium on bonds

      債券折價 Discount on bonds

      應計利息 Accrued interest

      長期應付款 Long-term account payable

      應付融資租賃款 Accrued financial lease outlay

      一年內到期的長期應付 Long-term account payable due within one year

      一年后到期的長期應付 Long-term account payable over one year

      專項應付款 Special payable

      一年內到期的專項應付 Long-term special payable due within one year

      一年后到期的專項應付 Long-term special payable over one year

      遞延稅款 Deferral taxes

    三、所有者權益類 OWNERS EQUITY

      資本 Capita

      實收資本(或股本) Paid-up capital(or stock)

      實收資本 Paicl-up capital

      實收股本 Paid-up stock

      已歸還投資 Investment Returned

      公積

      資本公積 Capital reserve

      資本(或股本)溢價 Cpital(or Stock) premium

      接受捐贈非現金資產準備 Receive non-cash donate reserve

      股權投資準備 Stock right investment reserves

      撥款轉入 Allocate sums changeover in

      外幣資本折算差額 Foreign currency capital

      其他資本公積 Other capital reserve

      盈余公積 Surplus reserves

      法定盈余公積 Legal surplus

      任意盈余公積 Free surplus reserves

      法定公益金 Legal public welfare fund

      儲備基金 Reserve fund

      企業發展基金 Enterprise expension fund

      利潤歸還投資 Profits capitalizad on return of investment

      利潤 Profits

      本年利潤 Current year profits

      利潤分配 Profit distribution

      其他轉入 Other chengeover in

      提取法定盈余公積 Withdrawal legal surplus

      提取法定公益金 Withdrawal legal public welfare funds

      提取儲備基金 Withdrawal reserve fund

      提取企業發展基金 Withdrawal reserve for business expansion

      提取職工獎勵及福利基金 Withdrawal staff and workers bonus and welfare fund

      利潤歸還投資 Profits capitalizad on return of investment

      應付優先股股利 Preferred Stock dividends payable

      提取任意盈余公積 Withdrawal other common accumulation fund

      應付普通股股利 Common Stock dividends payable

      轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

      未分配利潤 Undistributed profit

    四、成本類 Cost

      生產成本 Cost of manufacture

      基本生產成本 Base cost of manufacture

      輔助生產成本 Auxiliary cost of manufacture

      制造費用 Manufacturing overhead

      材料費 Materials

      管理人員工資 Executive Salaries

      獎金 Wages

      退職金 Retirement allowance

      補貼 Bonus

      外保勞務費 Outsourcing fee

      福利費 Employee benefits/welfare

      會議費 Coferemce

      加班餐費 Special duties

      市內交通費 Business traveling

      通訊費 Correspondence

      電話費 Correspondence

      水電取暖費 Water and Steam

      稅費 Taxes and dues

      租賃費 Rent

      管理費 Maintenance

      車輛維護費 Vehicles maintenance

      油料費 Vehicles maintenance

      培訓費 Education and training

      接待費 Entertainment

      圖書、印刷費 Books and printing

      運費 Transpotation

      保險費 Insurance premium

      支付手續費 Commission

      雜費 Sundry charges

      折舊費 Depreciation expense

      機物料消耗 Article of consumption

      勞動保護費 Labor protection fees

      季節性停工損失 Loss on seasonality cessation

      勞務成本 Service costs

    五、損益類 Profit and loss

      收入 Income

      業務收入 OPERATING INCOME

      主營業務收入 Prime operating revenue

      產品銷售收入 Sales revenue

      服務收入 Service revenue

      其他業務收入 Other operating revenue

      材料銷售 Sales materials

      代購代售

      包裝物出租 Wrappage lease

      出讓資產使用權收入 Remise right of assets revenue

      返還所得稅 Reimbursement of income tax

      其他收入 Other revenue

      投資收益 Investment income

      短期投資收益 Current investment income

      長期投資收益 Long-term investment income

      計提的委托貸款減值準備 Withdrawal of entrust loans reserves

      補貼收入 Subsidize revenue

      國家扶持補貼收入 Subsidize revenue from country

      其他補貼收入 Other subsidize revenue

      營業外收入 NON-OPERATING INCOME

      非貨幣性交易收益 Non-cash deal income

      現金溢余 Cash overage

      處置固定資產凈收益 Net income on disposal of fixed assets

      出售無形資產收益 Income on sales of intangible assets

      固定資產盤盈 Fixed assets inventory profit

      罰款凈收入 Net amercement income

      支出 Outlay

      業務支出 Revenue charges

      主營業務成本 Operating costs

    產品銷售成本 Cost of goods sold

      服務成本 Cost of service

      主營業務稅金及附加 Tax and associate charge

      營業稅 Sales tax

      消費稅 Consumption tax

      城市維護建設稅 Tax for maintaining and building cities

      資源稅 Resources tax

      土地增值稅 Increment tax on land value

      其他業務支出 Other business expense

      銷售其他材料成本 Other cost of material sale

      其他勞務成本 Other cost of service

      其他業務稅金及附加費 Other tax and associate charge

    費用 Expenses

      營業費用 Operating expenses

      代銷手續費 Consignment commission charge

      運雜費 Transpotation

      保險費 Insurance premium

      展覽費 Exhibition fees

      廣告費 Advertising fees

      管理費用 Adminisstrative expenses

      職工工資 Staff Salaries

      修理費 Repair charge

      低值易耗攤銷 Article of consumption

      辦公費 Office allowance

      差旅費 Travelling expense

    工會經費 Labour union expenditure

      研究與開發費 Research and development expense

      福利費 Employee benefits/welfare

      職工教育經費 Personnel education

      待業保險費 Unemployment insurance

      勞動保險費 Labour insurance

      醫療保險費 Medical insurance

      會議費 Coferemce

      聘請中介機構費 Intermediary organs

      咨詢費 Consult fees

      訴訟費 Legal cost

      業務招待費 Business entertainment

      技術轉讓費 Technology transfer fees

      礦產資源補償費 Mineral resources compensation fees

      排污費 Pollution discharge fees

      房產稅 Housing property tax

      車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

      土地使用稅 Tenure tax

      印花稅 Stamp tax

      財務費用 Finance charge

      利息支出 Interest exchange

      匯兌損失 Foreign exchange loss

      各項手續費 Charge for trouble

      各項專門借款費用 Special-borrowing cost

      營業外支出 Nonbusiness expenditure

      捐贈支出 Donation outlay

      減值準備金 Depreciation reserves

      非常損失 Extraordinary loss

      處理固定資產凈損失 Net loss on disposal of fixed assets

      出售無形資產損失 Loss on sales of intangible assets

      固定資產盤虧 Fixed assets inventory loss

      債務重組損失 Loss on arrangement

      罰款支出 Amercement outlay

      所得稅 Income tax

      以前年度損益調整 Prior year income adjustment

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