会计术语中英文对照表_精品文档Word格式.doc

会计术语中英文对照表_精品文档Word格式.doc

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2171应交税金Taxpayable

'

217101应交增值税valueaddedtaxpayable

21710101进项税额WithholdingsonVAT

21710102已交税金Payingtax

21710103转出未交增值税UnpaidVATchangeover

21710104减免税款Taxdeduction

21710105销项税额SubstitutedmoneyonVAT

21710106出口退税Taxreimbursementforexport

21710107进项税额转出ChangeoverwithnoldingsonVAT

21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax

21710109转出多交增值税OverpaidVATchangeover

21710110未交增值税UnpaidVAT

217102应交营业税Businesstaxpayable

217103应交消费税Consumptiontaxpayable

217104应交资源税Resourcestaxpayable

217105应交所得税Incometaxpayable

217106应交土地增值税Incrementtaxonlandvaluepayable

217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable

217108应交房产税Housingpropertytaxpayable

217109应交土地使用税Tenuretaxpayable

217110应交车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）payable

217111应交个人所得税Personalincometaxpayable

2176其他应交款Otherfundinconformitywithpaying

2181其他应付款Otherpayables

2191预提费用Drawingexpenseinadvance

其他负债Otherliabilities

2201待转资产价值Pendingchangeroverassetsvalue

2211预计负债Anticipationliabilities

长期负债Long-termLiabilities

2301长期借款Long-termloans

一年内到期的长期借款Long-termloansduewithinoneyear

一年后到期的长期借款Long-termloansdueoveroneyear

2311应付债券Bondspayable

231101债券面值Facevalue,Parvalue

231102债券溢价Premiumonbonds

231103债券折价Discountonbonds

231104应计利息Accruedinterest

2321长期应付款Long-termaccountpayable

应付融资租赁款Accruedfinancialleaseoutlay

一年内到期的长期应付Long-termaccountpayableduewithinoneyear

一年后到期的长期应付Long-termaccountpayableoveroneyear

2331专项应付款Specialpayable

一年内到期的专项应付Long-termspecialpayableduewithinoneyear

一年后到期的专项应付Long-termspecialpayableoveroneyear

2341递延税款Deferraltaxes

三、所有者权益类OWNERS'

EQUITY

资本Capital

3101实收资本（或股本）Paid-upcapital（orstock）

实收资本Paicl-upcapital

实收股本Paid-upstock

3103已归还投资InvestmentReturned

公积

3111资本公积Capitalreserve

311101资本（或股本）溢价Cpital（orStock）premium

311102接受捐赠非现金资产准备Receivenon-cashdonatereserve

311103股权投资准备Stockrightinvestmentreserves

311105拨款转入Allocatesumschangeoverin

311106外币资本折算差额Foreigncurrencycapital

311107其他资本公积Othercapitalreserve

3121盈余公积Surplusreserves

312101法定盈余公积Legalsurplus

312102任意盈余公积Freesurplusreserves

312103法定公益金Legalpublicwelfarefund

312104储备基金Reservefund

312105企业发展基金Enterpriseexpensionfund

312106利润归还投资Profitscapitalizadonreturnofinvestment

利润Profits

3131本年利润Currentyearprofits

3141利润分配Profitdistribution

314101其他转入Otherchengeoverin

314102提取法定盈余公积Withdrawallegalsurplus

314103提取法定公益金Withdrawallegalpublicwelfarefunds

314104提取储备基金Withdrawalreservefund

314105提取企业发展基金Withdrawalreserveforbusinessexpansion

314106提取职工奖励及福利基金Withdrawalstaffandworkers'

bonusandwelfarefund

314107利润归还投资Profitscapitalizadonreturnofinvestment

314108应付优先股股利PreferredStockdividendspayable

314109提取任意盈余公积Withdrawalothercommonaccumulationfund

314110应付普通股股利CommonStockdividendspayable

314111转作资本（或股本）的普通股股利CommonStockdividendschangetoassets（orstock）

314115未分配利润Undistributedprofit

五、损益类Profitandloss

收入Income

业务收入OPERATINGINCOME

5101主营业务收入Primeoperatingrevenue

产品销售收入Salesrevenue

服务收入Servicerevenue

5102其他业务收入Otheroperatingrevenue

材料销售Salesmaterials

代购代售

包装物出租Wrappagelease

出让资产使用权收入Remiserightofassetsrevenue

返还所得税Reimbursementofincometax

其他收入Otherrevenue

5201投资收益Investmentincome

短期投资收益Currentinvestmentincome

长期投资收益Long-terminvestmentincome

计提的委托贷款减值准备Withdrawalofentrustloansreserves

5203补贴收入Subsidizerevenue

国家扶持补贴收入Subsidizerevenuefromcountry

其他补贴收入Othersubsidizerevenue

5301营业外收入NON-OPERATINGINCOME

非货币性交易收益Non-cashdealincome

现金溢余Cashoverage

处置固定资产净收益Netincomeondisposaloffixedassets

出售无形资产收益Incomeonsalesofintangibleassets

固定资产盘盈Fixedassetsinventoryprofit

罚款净收入Netamercementincome

支出Outlay

业务支出Revenuecharges

5401主营业务成本Operatingcosts

产品销售成本Costofgoodssold

服务成本Costofservice

5402主营业务税金及附加Taxandassociatecharge

营业税Salestax

消费税Consumptiontax

城市维护建设税Taxformaintainingandbuildingcities

资源税Resourcestax

土地增值税Incrementtaxonlandvalue

5405其他业务支出Otherbusinessexpense

销售其他材料成本Othercostofmaterialsale

其他劳务成本Othercostofservice

其他业务税金及附加费Othertaxandassociatecharge

费用Expenses