会计科目英文对照

.threadtags_tag {margin:0px !important;background:none !important;padding:12px 0 !important;color: #444 !important;}.threadtags_tag span {border:1px solid #0002C1; padding:10px 14px 10px 32px; background: url(http://images.5d6d.net/dz7/default/tag.gif) no-repeat 10px 50%;}.threadtags_tag a{color:#244D8F !important;}相关搜索: 信用卡, 银行存款, 保证金, 信用证, 英文 现金 Cash in hand
    银行存款 Cash in bank
    其他货币资金-外埠存款Other monetary assets - cash in other cities
    其他货币资金-银行本票 Other monetary assets - cashier‘s check
    其他货币资金-银行汇票 Other monetary assets - bank draft
    其他货币资金-信用卡 Other monetary assets - credit cards
    其他货币资金-信用证保证金 Other monetary assets - L/C deposit
    其他货币资金-存出投资款 Other monetary assets - cash for investment
    短期投资-股票投资 Investments - Short term - stocks
    短期投资-债券投资 Investments - Short term - bonds
    短期投资-基金投资 Investments - Short term - funds
    短期投资-其他投资 Investments - Short term - others
    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 investment - stocks
    长期股权投资-其他股权投资 Long   term equity investment - others
    长期债券投资-债券投资 Long term securities investemnt - bonds
    长期债券投资-其他债权投资 Long term securities investment - others
    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 debts - trade debtors
    预付帐款 Prepayment
    应收补贴款   Allowance receivable
    其他应收款 Other debtors
    坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
    其他流动资产 Other current assets
    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 processiong 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 assets
    待处理固定资产损益 Unsettled G/L on fixed assets
    委托贷款-本金 Consignment loan - principle
    委托贷款-利息 Consignment loan - interest
    委托贷款-减值准备 Consignment loan - provision
    固定资产-房屋建筑物 Fixed assets - Buildings
    固定资产-机器设备 Fixed assets - Plant and machinery
    固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment,
    furniture and fixtures
    固定资产-运输设备 Fixed assets - Automobiles
    累计折旧 Accumulated depreciation
    固定资产减值准备 Impairment of fixed assets  
    工程物资-专用材料 Project material - specific materials
    工程物资-专用设备 Project material - specific equipment
    工程物资-预付大型设备款 Project material - prepaid for equipment
    工程物资-为生产准备的工具及器具 Project material - tools and facilities
    for production
    在建工程 Construction in progress
    在建工程减值准备 Impairment of construction in progress
    固定资产清理 Disposal of fixed assets
    无形资产-专利权 Intangible assets - patent
    无形资产-非专利技术 Intangible assets - industrial property and
    know-how
    无形资产-商标权 Intangible assets - trademark rights
    无形资产-土地使用权 Intangible assets - land use rights
    无形资产-商誉 Intangible assets - goodwill
    无形资产减值准备 Impairment of intangible assets
    长期待摊费用 Deferred assets
    未确认融资费用 Unrecognized finance fees
    其他长期资产 Other long term assets
    递延税款借项 Deferred assets 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 assets  
    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 loans - Short term - pledged
    短期借款-信用借款 Bank loans - Short term - credit
    短期借款-担保借款 Bank loans - Short term - guaranteed
    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 loans - Long term
    应付债券-债券面值 Bond payable - Par value
    应付债券-债券溢价 Bond payable - Excess
    应付债券-债券折价 Bond payable - Discount
    应付债券-应计利息 Bond payable - Accrued interest
    长期应付款 Long term payable
    专项应付款 Specific payable
    其他长期负债 Other long term liabilities
    应交税金-所得税 Tax payable - income tax
    应交税金-增值税 Tax payable - VAT
    应交税金-营业税 Tax payable - business   tax
    应交税金-消费税 Tax payable - consumable tax
    应交税金-其他 Tax payable - others
    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 appropriation -   other transfer in
    利润分配-提取法定盈余公积 Profit appropriation - statutory surplus
    reserve  
    利润分配-提取法定公益金 Profit appropriation - statutory welfare
    reserve
    利润分配-提取储备基金 Profit appropriation - reserve fund  
    利润分配-提取企业发展基金 Profit appropriation - enterprise
    development fund  
    利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and
    welfare fund  
    利润分配-利润归还投资 Profit appropriation - return investment by
    profit
    利润分配-应付优先股股利 Profit appropriation - preference shares
    dividends
    利润分配-提取任意盈余公积 Profit appropriation - other surplus
    reserve
    利润分配-应付普通股股利 Profit appropriation - ordinary shares
    dividends
    利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares
    dividends converted to shares
    期初未分配利润 Retained earnings, beginning of the year
    资本公积-股本溢价 Capital surplus - share premium
    资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
    资本公积-接受现金捐赠 Capital surplus - cash donation
    资本公积-股权投资准备 Capital surplus - investment reserve
    资本公积-拨款转入 Capital surplus - subsidiary
    资本公积-外币资本折算差额 Capital surplus - foreign currency
    translation
    资本公积-其他 Capital surplus - others
    盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
    盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
    盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
    盈余公积-储备基金 Surplus reserve - reserve fund
    盈余公积-企业发展基金 Surplus reserve - enterprise development
    fund
    盈余公积-利润归还投资 Surplus reserve - reture 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