2020-03-02 16:31:03 来源:范文大全收藏下载本文
中国会计制度科目英文对照表
现金 Cash in hand
银行存款 Cash in bank
其他货币资金-外埠存款Other monetary aetscashier‘s check其他货币资金-银行汇票 Other monetary aetscredit cards
其他货币资金-信用证保证金 Other monetary aetscash for investment短期投资-股票投资 Investmenttocks
短期投资-债券投资 Investmentsbonds
短期投资-基金投资 Investmentsfunds
短期投资-其他投资 Investmentsothers
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investmentothers长期债券投资-债券投资 Long term securities investemntothers长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备- 应收帐款 Provision for doubtful debtsother debtors其他流动资产 Other current aets
物资采购 Purchase
原材料 Raw materials
包装物 Packing materials
低值易耗品 Low value consumbles
材料成本差异 Material cost difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference between purchase & sales of commodities
委托加工物资 Consigned proceiong material
委托代销商品 Consignment-out
受托代销商品 Consignment-in
分期收款发出商品 Goods on instalment sales
存货跌价准备 Provision for obsolete stocks
待摊费用 Prepaid expenses
待处理流动资产损益 Unsettled G/L on current aets
待处理固定资产损益 Unsettled G/L on fixed aets
委托贷款-本金 Consignment loaninterest
委托贷款-减值准备 Consignment loanBuildings
固定资产-机器设备 Fixed aetsElectronic Equipment,furniture and fixtures
固定资产-运输设备 Fixed aetpecific materials
工程物资-专用设备 Project materialprepaid for equipment
工程物资-为生产准备的工具及器具 Project materialpatent
无形资产-非专利技术 Intangible aetstrademark rights
无形资产-土地使用权 Intangible aetsgoodwill
无形资产减值准备 Impairment of intangible aets
长期待摊费用 Deferred aets
未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term aets
递延税款借项 Deferred aets debits
应付票据 Notes payable
应付帐款 Trade creditors
预收帐款 Adanvances from customers
代销商品款 Consignment-in payables
其他应交款 Other payable to government
其他应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated aets
预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其他流动负债 Other current liabilities
预提费用 Accrued expenses
应付工资 Payroll payable
应付福利费 Welfare payable
短期借款-抵押借款 Bank loanspledged
短期借款-信用借款 Bank loanscredit
短期借款-担保借款 Bank loansguaranteed
一年内到期长期借款 Long term loans due within one year
一年内到期长期应付款 Long term payable due within one year
长期借款 Bank loansPar value
应付债券-债券溢价 Bond payableDiscount
应付债券-应计利息 Bond payableincome tax
应交税金-增值税 Tax payablebusine tax
应交税金-消费税 Tax payableothers
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分配-其他转入 Profit appropriationstatutory surplus reserve利润分配-提取法定公益金 Profit appropriationreserve fund
利润分配-提取企业发展基金 Profit appropriationstaff bonus and welfare fund
利润分配-利润归还投资 Profit appropriationpreference shares dividends利润分配-提取任意盈余公积 Profit appropriationordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriationshare premium
资本公积-接受捐赠非现金资产准备 Capital surpluscash donation
资本公积-股权投资准备 Capital surpluubsidiary
资本公积-外币资本折算差额 Capital surplusothers
盈余公积-法定盈余公积金 Surplus reserveother surplus reserve盈余公积-法定公益金 Surplus reservereserve fund
盈余公积-企业发展基金 Surplus reservereture investment by investment主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax
中华会计网
全国会计资格评价网 http:///index.htm/
中华会计网 http:///
免费财务软件网 http:///ccpan/
会计之友网 http:///
中华会计网校 http:///
中国税收咨询网 http://.cn/
会计资格考试网 http:///
中华会计服务网 http://.cn/
中国税务网 http:///
中国会计视野 http://cpa.esnai.com/
东奥会计在线网 http:///index.shtm税考专家网 http:///
全国会计资格评价网 http:///中国会计网 http://.cn/
中国会计学会 http://219.143.74.24:8080/asc/中国国家税务局 http://.cn/中国税网 http://.cn/
中国注册会计师协会 http:///
人人范文网 m.inrrp.com.cn 手机版