会计科目中英文双向查询表
输入中文查英文以前年度损益调整Prior year income adjustmentP r i o r y e a r i n c o m e a d j u s t m e n t捐 赠 支 出今 天 是 :贰 零 零 柒 年 伍 月 贰 拾 贰 日 【 星 期 二 】今天是:贰零零柒年伍月贰拾贰日【星期二】2007/5/22 15:28输入英文查中文Donation outlay捐赠支出P r i o r y e a r i n c o m e a d j u s t m e n t中国会计科目的中文 ENGLISH (Click to show or hide)中国会计科目的中英文对照 PAssets。 资产类 资产类 Assets。 Current assets 流动资产 流动资产 Current assets Cash and cash equivalents 货币资金 货币资金 Cash and cash equivalents Cash 现金 现金 Cash Cash in bank 银行存款 银行存款 Cash in bank Other cash and cash equivalents 其他货币资金 其他货币资金 Other cash and cash equivalents Other city Cash in bank 外埠存款 外埠存款 Other city Cash in bank Cashiers cheque 银行本票 银行本票 Cashiers cheque Bank draft 银行汇票 银行汇票 Bank draft Credit card 信用卡 信用卡 Credit card Refundable deposits 信用证保证金 信用证保证金 Refundable deposits L/C Guarantee deposits 存出投资款 存出投资款 L/C Guarantee deposits Short-term investments 短期投资 短期投资 Short-term investments Short-term investments - stock 股票 股票 Short-term investments - stock Short-term investments - corporate bonds 债券 债券 Short-term investments - corporate bonds Short-term investments - corporate funds 基金 基金 Short-term investments - corporate funds Short-term investments - other 其他 其他 Short-term investments - other Short-term investments falling price reserves 短期投资跌价准备 短期投资跌价准备 Short-term investments falling price reserves Account receivable 应收款 应收款 Account receivable Note receivable 应收票据 应收票据 Note receivable Bank acceptance 银行承兑汇票 银行承兑汇票 Bank acceptance Trade acceptance 商业承兑汇票 商业承兑汇票 Trade acceptance Dividend receivable 应收股利 应收股利 Dividend receivable Interest receivable 应收利息 应收利息 Interest receivable Account receivable 应收账款 应收账款 Account receivable Other notes receivable 其他应收款 其他应收款 Other notes receivable Bad debt reserves 坏账准备 坏账准备 Bad debt reserves Advance money 预付账款 预付账款 Advance money Cover deficit by state subsidies of receivable 应收补贴款 应收补贴款 Cover deficit by state subsidies of receivable Inventories 库存资产 库存资产 Inventories Supplies purchasing 物资采购 物资采购 Supplies purchasing Raw materials 原材料 原材料 Raw materials S h o w a llC lic k to s h o w o r h id eWrappage 。 包装物 包装物 Wrappage 。 Low-value consumption goods 低值易耗品 低值易耗品 Low-value consumption goods Materials cost variance 材料成本差异 材料成本差异 Materials cost variance Semi-Finished goods 自制半成品 自制半成品 Semi-Finished goods Finished goods 库存商品 库存商品 Finished goods Differences between purchasing and selling price 商品进销差价 商品进销差价 Differences between purchasing and selling price Work in process - outsourced 委托加工物资 委托加工物资 Work in process - outsourced Trust to and sell the goods on a commission basis 委托代销商品 委托代销商品 Trust to and sell the goods on a commission basis Commissioned and sell the goods on a commission basis 受托代销商品 受托代销商品 Commissioned and sell the goods on a commission basis Inventory falling price reserves 存货跌价准备 存货跌价准备 Inventory falling price reserves Collect money and send out the goods by stages 分期收款发出商品 分期收款发出商品 Collect money and send out the goods by stages Deferred and prepaid expenses 待摊费用 待摊费用 Deferred and prepaid expenses Long-term investment 长期投资 长期投资 Long-term investment Long-term investment on stocks 长期股权投资 长期股权投资 Long-term investment on stocks Investment on stocks 股票投资 股票投资 Investment on stocks Other investment on stocks 其他股权投资 其他股权投资 Other investment on stocks Long-term investment on bonds。 长期债权投资 长期债权投资 Long-term investment on bonds。 Investment on bonds 债券投资 债券投资 Investment on bonds Other investment on bonds 其他债权投资 其他债权投资 Other investment on bonds Long-term investments depreciation reserves 长期投资减值准备 长期投资减值准备 Long-term investments depreciation reserves Stock rights investment depreciation reserves. 股权投资减值准备 股权投资减值准备 Stock rights investment depreciation reserves. Bcreditors rights investment depreciation reserves 债权投资减值准备 债权投资减值准备 Bcreditors rights investment depreciation reserves Entrust loans 委托贷款 委托贷款 Entrust loans Principal 本金 本金 Principal Interest 利息 利息 Interest Depreciation reserves 减值准备 减值准备 Depreciation reserves Fixed assets 固定资产 固定资产 Fixed assets Building 房屋 房屋 Building Structure 建筑物 建筑物 Structure Machinery equipment 机器设备 机器设备 Machinery equipment Transportation facilities 运输设备 运输设备 Transportation facilities Instruments and implement 工具器具 工具器具 Instruments and implement Accumulated depreciation 累计折旧 累计折旧 Accumulated depreciation Fixed assets depreciation reserves 固定资产减值准备 固定资产减值准备 Fixed assets depreciation reserves Building/structure depreciation reserves 房屋、建筑物减值准备 房屋、建筑物减值准备 Building/structure depreciation reserves Machinery equipment depreciation reserves 机器设备减值准备 机器设备减值准备 Machinery equipment depreciation reserves Project goods and material 工程物资 工程物资 Project goods and material Special-purpose material 专用材料 专用材料 Special-purpose material Special-purpose equipment 专用设备 专用设备 Special-purpose equipment Prepayments for equipment 预付大型设备款 预付大型设备款 Prepayments for equipment Preparative instruments and implement for fabricate 为生产准备的工具及器具 为生产准备的工具及器具 Preparative instruments and implement for fabricate Construction-in-process 在建工程 在建工程 Construction-in-process Erection works 安装工程 安装工程 Erection works Erecting equipment-in-process 在安装设备 在安装设备 Erecting equipment-in-process Technical innovation project 技术改造工程 技术改造工程 Technical innovation project General overhaul project 大修理工程 大修理工程 General overhaul project Construction-in-process depreciation reserves 在建工程减值准备 在建工程减值准备 Construction-in-process depreciation reserves Liquidation of fixed assets 固定资产清理 固定资产清理 Liquidation of fixed assets Intangible assets 无形资产 无形资产 Intangible assets Patents 专利权 专利权 Patents Non-Patents 非专利技术 非专利技术 Non-Patents Trademarks, Trade names 商标权 商标权 Trademarks, Trade names Copyrights 著作权 著作权 Copyrights Tenure 土地使用权 土地使用权 Tenure Goodwill 商誉 商誉 Goodwill Intangible Assets depreciation reserves 无形资产减值准备 无形资产减值准备 Intangible Assets depreciation reserves Patent rights depreciation reserves 专利权减值准备 专利权减值准备 Patent rights depreciation reserves trademark rights depreciation reserves 商标权减值准备 商标权减值准备 trademark rights depreciation reserves Unacknowledged financial charges 未确认融资费用 未确认融资费用 Unacknowledged financial charges Wait deal assets loss or income 待处理财产损溢 待处理财产损溢 Wait deal assets loss or income Long-term deferred and prepaid expenses 长期待摊费用 长期待摊费用 Long-term deferred and prepaid expenses Wait deal intangible assets loss or income 待处理流动资产损溢 待处理流动资产损溢 Wait deal intangible assets loss or income Wait deal fixed assets loss or income 待处理固定资产损溢 待处理固定资产损溢 Wait deal fixed assets loss or income Liability 负债类 负债类 Liability Current liability 短期负债 短期负债 Current liability Short-term borrowing 短期借款 短期借款 Short-term borrowing Notes payable 应付票据 应付票据 Notes payable Bank acceptance 银行承兑汇票 银行承兑汇票 Bank acceptance Trade acceptance 商业承兑汇票 商业承兑汇票 Trade acceptance Account payable 应付账款 应付账款 Account payable Deposit received 预收账款 预收账款 Deposit received Proxy sale goods revenue 代销商品款 代销商品款 Proxy sale goods revenue Accrued wages 应付工资 应付工资 Accrued wages Accrued welfarism 应付福利费 应付福利费 Accrued welfarism Dividends payable 应付股利 应付股利 Dividends payable Tax payable 应交税金 应交税金 Tax payable value added tax payable 应交增值税 应交增值税 value added tax payable Withholdings on VAT 进项税额 进项税额 Withholdings on VAT Paying tax 已交税金 已交税金 Paying tax Unpaid VAT changeover 转出未交增值税 转出未交增值税 Unpaid VAT changeover Tax deduction 减免税款 减免税款 Tax deduction Substituted money on VAT 销项税额 销项税额 Substituted money on VAT Tax reimbursement for export 出口退税 出口退税 Tax reimbursement for export Changeover withnoldings on VAT 进项税额转出 进项税额转出 Changeover withnoldings on VAT Export deduct domestic sales goods tax 出口抵减内销产品应纳税额 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax Overpaid VAT changeover 转出多交增值税 转出多交增值税 Overpaid VAT changeover Unpaid VAT 未交增值税 未交增值税 Unpaid VAT Business tax payable 应交营业税 应交营业税 Business tax payable Consumption tax payable 应交消费税 应交消费税 Consumption tax payable Resources tax payable 应交资源税 应交资源税 Resources tax payable Income tax payable 应交所得税 应交所得税 Income tax payable Increment tax on land value payable 应交土地增值税 应交土地增值税 Increment tax on land value payable Tax for maintaining and building cities payable 应交城市维护建设税 应交城市维护建设税 Tax for maintaining and building cities payable Housing property tax payable 应交房产税 应交房产税 Housing property tax payable Tenure tax payable 应交土地使用税 应交土地使用税 Tenure tax payable Vehicle and vessel usage license plate tax(VVULPT) payable 应交车船使用税 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable Personal income tax payable 应交个人所得税 应交个人所得税 Personal income tax payable Other fund in conformity with paying 其他应交款 其他应交款 Other fund in conformity with paying Other payables 其他应付款 其他应付款 Other payables Drawing expense in advance 预提费用 预提费用 Drawing expense in advance Other liabilities 其他负债 其他负债 Other liabilities Pending changerover assets value 待转资产价值 待转资产价值 Pending changerover assets value Anticipation liabilities 预计负债 预计负债 Anticipation liabilities Long-term Liabilities 长期负债 长期负债 Long-term Liabilities Long-term loans 长期借款 长期借款 Long-term loans Long-term loans due within one year. 一年内到期的长期借款 一年内到期的长期借款 Long-term loans due within one year. Long-term loans due over one year 一年后到期的长期借款 一年后到期的长期借款 Long-term loans due over one year Bonds payable 应付债券 应付债券 Bonds payable Face value, Par value 债券面值 债券面值 Face value, Par value Premium on bonds 债券溢价 债券溢价 Premium on bonds Discount on bonds 债券折价 债券折价 Discount on bonds Accrued interest 应计利息 应计利息 Accrued interest Long-term account payable 长期应付款 长期应付款 Long-term account payable Accrued financial lease outlay 应付融资租赁款 应付融资租赁款 Accrued financial lease outlay Long-term account payable due within one year 一年内到期的长期应付 一年内到期的长期应付 Long-term account payable due within one year Long-term account payable over one year 一年后到期的长期应付 一年后到期的长期应付 Long-term account payable over one year Special payable 专项应付款 专项应付款 Special payable Long-term special payable due within one year 一年内到期的专项应付 一年内到期的专项应付 Long-term special payable due within one year Long-term special payable over one year 一年后到期的专项应付 一年后到期的专项应付 Long-term special payable over one year Deferral taxes 递延税款 递延税款 Deferral taxes OWNERS EQUITY 所有者权益类 所有者权益类 OWNERS EQUITY Capita 资本 资本 Capita Paid-up capital(or stock) 实收资本或股本 实收资本或股本 Paid-up capital(or stock) Paicl-up capital 实收资本 实收资本 Paicl-up capital Paid-up stock 实收股本 实收股本 Paid-up stock Investment Returned 已归还投资 已归还投资 Investment Returned Capital reserve 资本公积 资本公积 Capital reserve Cpital(or Stock) premium 资本或股本溢价 资本或股本溢价 Cpital(or Stock) premium Receive non-cash donate reserve 接受捐赠非现金资产准备 接受捐赠非现金资产准备 Receive non-cash donate reserve Stock right investment reserves 股权投资准备 股权投资准备 Stock right investment reserves Allocate sums changeover in 拨款转入 拨款转入 Allocate sums changeover in Foreign currency capital 外币资本折算差额 外币资本折算差额 Foreign currency capital Other capital reserve 其他资本公积 其他资本公积 Other capital reserve Surplus reserves 盈余公积 盈余公积 Surplus reserves Legal surplus 法定盈余公积 法定盈余公积 Legal surplus Free surplus reserves 任意盈余公积 任意盈余公积 Free surplus reserves Legal public welfare fund 法定公益金 法定公益金 Legal public welfare fund Reserve fund 储备基金 储备基金 Reserve fund Enterprise expension fund 企业发展基金 企业发展基金 Enterprise expension fund Profits capitalizad on return of investment 利润归还投资 利润归还投资 Profits capitalizad on return of investment Profits 利润 利润 Profits Current year profits 本年利润 本年利润 Current year profits Profit distribution 利润分配 利润分配 Profit distribution Other chengeover in 其他转入 其他转入 Other chengeover in Withdrawal legal surplus 提取法定盈余公积 提取法定盈余公积 Withdrawal legal surplus Withdrawal legal public welfare funds 提取法定公益金 提取法定公益金 Withdrawal legal public welfare funds Withdrawal reserve fund 提取储备基金 提取储备基金 Withdrawal reserve fund Withdrawal reserve for business expansion 提取企业发展基金 提取企业发展基金 Withdrawal reserve for business expansion Withdrawal staff and workers bonus and welfare fund 提取职工奖励及福利基金 提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund Profits capitalizad on return of investment 利润归还投资 利润归还投资 Profits capitalizad on return of investment Preferred Stock dividends payable 应付优先股股利 应付优先股股利 Preferred Stock dividends payable Withdrawal other common accumulation fund 提取任意盈余公积 提取任意盈余公积 Withdrawal other common accumulation fund Common Stock dividends payable 应付普通股股利 应付普通股股利 Common Stock dividends payable Common Stock dividends change to assets(or stock) 转作资本或股本的普通股股利 转作资本或股本的普通股股利 Common Stock dividends change to assets(or stock) Undistributed profit 未分配利润 未分配利润 Undistributed profit Cost 成本类 成本类 Cost Cost of manufacture 生产成本 生产成本 Cost of manufacture Base cost of manufacture 基本生产成本 基本生产成本 Base cost of manufacture Auxiliary cost of manufacture 辅助生产成本 辅助生产成本 Auxiliary cost of manufacture Manufacturing overhead 制造费用 制造费用 Manufacturing overhead Materials 材料费 材料费 Materials Executive Salaries 管理人员工资 管理人员工资 Executive Salaries Wages 奖金 奖金 Wages Retirement allowance 退职金 退职金 Retirement allowance Bonus 补贴 补贴 Bonus Outsourcing fee 外保劳务费 外保劳务费 Outsourcing fee Employee benefits/welfare 福利费 福利费 Employee benefits/welfare Coferemce 会议费 会议费 Coferemce Special duties 加班餐费 加班餐费 Special duties Business traveling 市内交通费 市内交通费 Business traveling Correspondence 通讯费 通讯费 Correspondence Correspondence 电话费 电话费 Correspondence Water and Steam 水电取暖费 水电取暖费 Water and Steam Taxes and dues 税费 税费 Taxes and dues Rent 租赁费 租赁费 Rent Maintenance 管理费 管理费 Maintenance Vehicles maintenance 车辆维护费 车辆维护费 Vehicles maintenance Vehicles maintenance 油料费 油料费 Vehicles maintenance Education and training 培训费 培训费 Education and training Entertainment 接待费 接待费 Entertainment Books and printing 图书、印刷费 图书、印刷费 Books and printing Transpotation 运费 运费 Transpotation Insurance premium 保险费 保险费 Insurance premium Commission 支付手续费 支付手续费 Commission Sundry charges 杂费 杂费 Sundry charges Depreciation expense 折旧费 折旧费 Depreciation expense Article of consumption 机物料消耗 机物料消耗 Article of consumption Labor protection fees 劳动保护费 劳动保护费 Labor protection fees Loss on seasonality cessation 季节性停工损失 季节性停工损失 Loss on seasonality cessation Service costs 劳务成本 劳务成本 Service costs Profit and loss 损益类 损益类 Profit and loss Income 收入 收入 Income OPERATING INCOME 业务收入 业务收入 OPERATING INCOME Prime operating revenue 主营业务收入 主营业务收入 Prime operating revenue Sales revenue 产品销售收入 产品销售收入 Sales revenue Service revenue 服务收入 服务收入 Service revenue Other operating revenue 其他业务收入 其他业务收入 Other operating revenue Sales materials 材料销售 材料销售 Sales materials Wrappage lease 包装物出租 包装物出租 Wrappage lease Remise right of assets revenue 出让资产使用权收入 出让资产使用权收入 Remise right of assets revenue Reimbursement of income tax 返还所得税 返还所得税 Reimbursement of income tax Other revenue 其他收入 其他收入 Other revenue Investment income 投资收益 投资收益 Investment income Current investment income