會(huì)計(jì)科目英文對(duì)照2

1、中國會(huì)計(jì)制度科目英文對(duì)照應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款A(yù)ccountsreceivable其他應(yīng)收款Otherreceivables預(yù)付帳款A(yù)ccountsprepaid產(chǎn)成品(庫存商品)Finishedgoods待攤費(fèi)用Prepaiddeferredexpenses待處理流動(dòng)資產(chǎn)凈損失UnsettledGLoncurrentasse

2、ts一年內(nèi)到期的長期債權(quán)投資Longtermdebentureinvestmentfallingdueinayear長期投資：Longterminvestment：其中:長期股權(quán)投資Including:Longtermequityinvestment長期債權(quán)投資Longtermsecuritiesinvestment固定資產(chǎn)原價(jià)Fixedassetscost固定資產(chǎn)凈值Fixedassetsvalue減：固定資產(chǎn)減值準(zhǔn)備Less:Imp

3、airmentoffixedassets固定資產(chǎn)凈額valueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledGLonfixedassets其中:土地使用權(quán)Including:Luserights遞延資產(chǎn)（長期待攤費(fèi)用）Deferredassets其中:固定資產(chǎn)修理Includi

4、ng:Fixedassetsrepair其他長期資產(chǎn)Otherlongtermassets無形及其他資產(chǎn)合計(jì)Totalintangibleassetsotherassets遞延稅款借項(xiàng)Deferredassetsdebits應(yīng)付票款Notespayable應(yīng)付帳款A(yù)ccountspayab1e預(yù)收帳款A(yù)dvancesfromcustomers應(yīng)付工資Accruedpayro1l應(yīng)付福利費(fèi)Welfarepayable應(yīng)付利潤(股利)Pro

5、fitspayab1e應(yīng)交稅金Taxespayable其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercredits預(yù)提費(fèi)用Provisionfexpenses預(yù)計(jì)負(fù)債Accruedliabilities一年內(nèi)到期的長期負(fù)債Longtermliabilitiesduewithinoneyear其他流動(dòng)負(fù)債Othercurrentliabilities長期借款Longtermloanspayable應(yīng)付債券B

6、ondspayable長期應(yīng)付款longtermaccountspayable長期負(fù)債合計(jì)Totallongtermliabilities遞延稅款貸項(xiàng)Deferredtaxationcredit少數(shù)股東權(quán)益Minityinterests實(shí)收資本(股本)SubscribedCapital國家資本Nationalcapital集體資本Collectivecapital法人資本Legalpersonscapital其中:國有法人資本Inclu

7、ding:Stateownedlegalpersonscapital集體法人資本Collectivelegalpersonscapital個(gè)人資本Personalcapital外商資本Feignbusinessmenscapital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積Including:statutysurplusreserve公益金publicwelfarefund補(bǔ)充流動(dòng)資本Su

8、pplementarycurrentcapital未確認(rèn)的投資損失（以“”號(hào)填列）Unaffirmedinvestmentloss未分配利潤Retainedearnings所有者權(quán)益合計(jì)Totalshareholdersequity應(yīng)付短期債券Shttermdebenturespayable預(yù)提費(fèi)用Accruedexpenses應(yīng)付工資Payrollpayable應(yīng)付福利費(fèi)Welfarepayable短期借款BankloansShtte

9、rm一年內(nèi)到期長期借款Longtermloansduewithinoneyear一年內(nèi)到期長期應(yīng)付款Longtermpayableduewithinoneyear長期借款BankloansLongterm應(yīng)付債券債券面值BondpayableParvalue應(yīng)付債券債券溢價(jià)BondpayableExcess應(yīng)付債券債券折價(jià)BondpayableDiscount應(yīng)付債券應(yīng)計(jì)利息BondpayableAccruedinterest長期應(yīng)付款

10、Longtermpayable專項(xiàng)應(yīng)付款Specificpayable其他長期負(fù)債Otherlongtermliabilities應(yīng)交稅金所得稅Taxpayableincometax應(yīng)交稅金增值稅TaxpayableVAT應(yīng)交稅金營業(yè)稅Taxpayablebusinesstax應(yīng)交稅金消費(fèi)稅Taxpayableconsumabletax應(yīng)交稅金其他Taxpayableothers遞延稅款貸項(xiàng)Deferredtaxationcredit股

11、本Sharecapital已歸還投資Investmentreturned利潤分配其他轉(zhuǎn)入Profitappropriationothertransferin利潤分配提取法定盈余公積Profitappropriationstatutysurplusreserve利潤分配提取法定公益金Profitappropriationstatutywelfarereserve利潤分配提取儲(chǔ)備基金Profitappropriationreservefun

12、d利潤分配利潤歸還投資Profitappropriationreturninvestmentbyprofit利潤分配應(yīng)付優(yōu)先股股利Profitappropriationpreferencesharesdividends利潤分配提取任意盈余公積Profitappropriationothersurplusreserve利潤分配應(yīng)付普通股股利Profitappropriationdinarysharesdividends利潤分配轉(zhuǎn)作股本的普

13、通股股利Profitappropriationdinarysharesdividendsconvertedtoshares期初未分配利潤Retainedearningsbeginningoftheyear資本公積股本溢價(jià)Capitalsurplussharepremium資本公積其他Capitalsurplusothers盈余公積法定盈余公積金Surplusreservestatutysurplusreserve盈余公積任意盈余公積金S

14、urplusreserveothersurplusreserve主營業(yè)務(wù)收入Sales主營業(yè)務(wù)成本Costofsales主營業(yè)務(wù)稅金及附加Salestax營業(yè)費(fèi)用Operatingexpenses管理費(fèi)用Generaladministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses投資收益Investmentincome其他業(yè)務(wù)收入Otheroperatingincome營業(yè)外收入Nonoperatingincom