1、会计科目中英文对照 2006-9-2 11:38:00 | By: brucexiao 转帖会计科目中英文对照 一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashiers cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit c
2、ard 100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Sh
3、ort-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advanc
4、e money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Difference
5、s between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods b
6、y stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds 140201 债券投资 Investment on bonds 140202 其他债权投资 Other investment on bonds
7、1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditors rights investment depreciation reserves1431 委托贷款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets 房屋 Building
8、 建筑物 Structure机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Projec
9、t goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment 160103 预付大型设备款 Prepayments for equipment160104 为生产准备 的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process技术改造工程
10、 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure商誉 Goodwill 1805 无形资产减值准备 Int
11、angible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or
12、income 191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable2131 预收账款 Depos
13、it received 2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable217101 应交增值税 value added tax payable 21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax d
14、eduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103
15、应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable 217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Ve
16、hicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance 其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liab
17、ilities长期负债 Long-term Liabilities 2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable 231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds 231103 债券折价 Discount on bonds 231104 应计利息 Accrued interest 2321 长
18、期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over on
19、e year2341 递延税款 Deferral taxes 三、所有者权益类 OWNERS EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned公积 3111 资本公积 Capital reserve 311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve311103
20、 股权投资准备 Stock right investment reserves 311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital 311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves 312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reser
21、ve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution 314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds3141
22、04 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion314106 提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividends payable 314109 提取任意盈余公积 Withdrawal other c
23、ommon accumulation fund314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)314115 未分配利润 Undistributed profit 四、成本类 Cost4101 生产成本 Cost of manufacture410101 基本生产成本 Base cost of manufacture410102 辅助生产成本 Auxiliary cost of manufacture4105 制
24、造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Main
25、tenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense 机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonali
26、ty cessation4107 劳务成本 Service costs五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售 包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimburseme
27、nt of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INC
28、OME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost o
29、f service5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other ta
30、x and associate charge 费用 Expenses 5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees 5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries修理费 Repair charge 低值易耗摊销 Article of consumption办公费 Office allowance 差旅
31、费 Travelling expense工会经费 Labour union expenditure 研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance医疗保险费 Medical insurance 会议费 Coferemce聘请中介机构费 Intermediary organs 咨询费 Consult fees诉讼费 Legal cost 业务招待费 Bu
32、siness entertainment 技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchang
33、e loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失
34、Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year incomeHR常用英語Marketing and Sales (市場与銷售部分 ) Vice-President of Sales 销銷售副總裁 Senior Customer Manager 高級客户經理 Sales Manager 销銷售經理 Regional Sales Manager 地区銷售經理 Merchandising Manager 采購經理 Sales Assistant 销銷售助理 Wholesale Buyer
35、批發采購員购员 Tele-Interviewer 电话调電話調查員员 Real Estate Appraiser 房地產評估师 Marketing Consultant 市場顧客场顾问 Marketing and Sales Director 市場与銷售總監总监 Market Research Analyst 市場調查分析員员 Manufacturers Representative 厂家代表 Director of Subsidiary Rights 分公司權利總監总监 Sales Representative 销銷售代表 Assistant Customer Executive 客户管理助
36、理 Marketing Intern 市場实習习 Marketing Director 市場總監场总监 Insurance Agent 保險代理人 Customer Manager 客户經理 Vice-President of Marketing 市場副總裁 Regional Customer Manager 地区客户經理 Sales Administrator 销銷售主管 Telemarketing Director 電話銷售總監总监 Advertising Manager 广告經理 Travel Agent 旅行代办員员 Salesperson 销銷售員员 Telemarketer 电话销
37、電話銷售員员 Sales Executive 销銷售执行者 Marketing Assistant 市場助理 Retail Buyer 零售采購員购员 Real Estate Manager 房地產經理 Real Estate Broker 房地產經紀人 Purchasing Agent 采購代理 Product Developer 产產品開發开发 Marketing Manager 市場經理 Advertising Coordinator 广告协調員调员 Advertising Assistant 广告助理 Ad Copywriter(Direct Mail) 广告文撰写人 Customer
38、 Representative 客户代表 Computers and Mathematics(計算机部分) Manager of Network Administration 网絡管理經理 MIS Manager 电脑電腦部經理 Project Manager 项項目經理 Technical Engineer 技术工程师Developmental Engineer 开開發工程师 Systems Programmer 系統程序員员 Administrator 局域网管理員员 Operations Analyst 操作分析 Computer Operator 电脑電腦操作員员 Product Su
39、pport Manager 产產品支持經理 Computer Operations Supervisor 电脑電腦操作主管 Director of InFORMation Services 信息服務主管 Systems Engineer 系統工程师 Hardware Engineer 硬件工程师 Applications Programmer 应應用軟件程序員员 InFORMation Analyst 信息分析 LAN Systems Analyst 系統分析 Statistician 統計員 统计员 Human Resources（人力資源部分） Director of Human Reso
40、urces 人力資源總監总监 Assistant Personnel Officer 人事助理 Compensation Manager 薪酬經理 Employment Consultant 招募顧問顾问 Facility Manager 后勤經理 Job Placement Officer 人員配置專員专员 Labor Relations Specialist 劳动關系專員专员Recruiter 招聘人員员 Training Specialist 培訓專員训专员 Vice-President of Human Resources 人力資源副總裁 Assistant Vice-Presiden
41、t of Human Resources 人力資源副總裁助理 Personnel Manager 职员经職員經理 Benefits Coordinator 员員工福利协調員调员 Employer Relations Representative 员員工關系代表 Personnel Consultant 员員工顧客問问 Training Coordinator 培訓协調員调员 Executive and Managerial(管理部分) Chief Executive Officer(CEO) 首席执行官 Director of Operations 运運營總監营总监 Vice-President 副總裁 Branch Manager 部門經理 Retail Store Manager 零售店經理 HMO Product Manager 产產品經理 Operations Manager 操作經理 Assistant Vice-President 副總裁助理 Field Assurance Coordinator 土地担保协調員调员 Management Consultant 管理顧問顾问 District Manager 市区經
