英文会计科目.docx
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英文会计科目.docx
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英文会计科目
中英文资产负债表
资 产 ASSETS
流动资产:
CURRENTASSETS:
现 金 Cashonhand
银行存款 Cashinbank
有价证券 Marketablesecurities
应收票据 Notesreceivable
应收账款 Accountsreceivable
减:
坏账准备 Less:
Provisionforbaddebts
预付帐款 Advancestosuppliers
其它应收款 Otherreceivables
待摊费用 Deferredandprepaidexpenses
存 货 Inventories
减:
存货变现损失准备 Less:
Provisionforlossonrealizationofinventories
一年内到期的长期投资 Long-terminvestmentsmaturingwithinoneyear
其它流动资产 Othercurrentassets
流动资产合计 Totalcurrentassets
长期投资:
LONGTERMINVESTMENTS
一年以上的应收款项 Receivablescollectableafteroneyear
固定资产:
FIXEDASSETS:
固定资产原价 Fixedassets-cost
减:
累计折旧 Less:
Accumulateddepreciation
固定资产净值 Fixedassets-netvalue
固定资产清理 Disposaloffixedassets
在建工程:
CONSTRUCTIONINPROGRESS
无形资产:
INTANGIBLEASSETS:
场地使用权 Landoccupancyright
工业产权及专有技术 Industrypropertyrightsandproprietarytechnology
其它无形资产 Otherintangibleassets
无形资产合计 Totalintangiblesassets:
其它资产:
OTHERASSETS:
开办费 Organizationexpenses
筹建期间汇兑损失 Exchangelossduringstart-upperiod
递延投资损失 Deferredlossoninvest
递延税款借项 Deferredtaxesdebt
其它递延支出 Otherdeferredexpense
待转销汇兑损失 Unamortizedexchangesloss
负债及所有者权益LIABILITIESANDOWNER'SEQUITY
流动负债:
CURRENTLIABILITIES:
短期借款 Short-termloans
应付票据 Notespayable
应付账款 Accountspayable
应付工资 Accruedpayroll
应交税金 Taxespayable
应付股利 Dividendspayable
预收货款 Advancesfromcustomers
其它应付款 Otherpayables
预提费用 Accruedexpense
职工奖励及福利基金 Staffandworker'sbonusandwelfarefund
一年内到期的长期负债 Long-termliabilitiesduewithinoneyear
其它流动负债 Othercurrentliabilities
流动负债合计 Totalcurrentliabilities
长期负债:
LONG-TERMLIABILITIES:
长期借款 Long-termloans
应付公司债 Dividendspayable
应付公司债溢价(折价)Premium(discount)ondebenturespayable
一年以上的应付款项 Payablesdueafteroneyear
长期负债合计 Totallong-termliabilities
其它负债:
OTHERLIABILITIES
筹建期间汇兑收益 Exchangegainduringstart-upperiod
递延投资收益 Deferredgainoninvestments
递延税款贷项 Deferredtaxcredits
其它递延贷项 Otherdeferredcredits
待转销汇兑收益 Unamortizedexchangegain
其它负债合计 Totalotherliabilities
负债合计 Totalliabilities
所有者权益:
OWNER'SEQUITY
资本总额Registeredcapital(货币名称及金额currencyandamount___)
实收资本Paid-incapital(非人民币资本期末金额amountofnon-RMBcurrencyatendofperiod___)
其中:
中方投资Chineseinvestments(非人民币资本期末金额amountofnon-RMBcurrencyatendofperiod___)
外方投资Foreigninvestments(非人民币资本期末金额amountofnon-RMBcurrencyatendofperiod___)
减:
已归还投资 Less:
Investmentsreturned
资本公积 Capitalsurplus
储备基金 Reservefund
企业发展基金 Enterpriseexpansionfund
利润归还投资 Profitcapitalizedonreturnofinvestments
本年利润 Currentyearnetincome
未分配利润 Undistributedprofit
所有者权益总计 Totalowner'sequity
负债及所有者权益总计 TOTALLIABILITIESANDOWNER'SEQUITY
现金Cashinhand
银行存款Cashinbank
其它货币资金-外埠存款Othermonetaryassets-cashinothercities
其它货币资金-银行本票Othermonetaryassets-cashier‘scheck
其它货币资金-银行汇票Othermonetaryassets-bankdraft
其它货币资金-信用卡Othermonetaryassets-creditcards
其它货币资金-信用证保证金Othermonetaryassets-L/Cdeposit
其它货币资金-存出投资款Othermonetaryassets-cashforinvestment
短期投资-股票投资Investments-Shortterm-stocks
短期投资-债券投资Investments-Shortterm-bonds
短期投资-基金投资Investments-Shortterm-funds
短期投资-其它投资Investments-Shortterm-others
短期投资跌价准备Provisionforshort-terminvestment
长期股权投资-股票投资Longtermequityinvestment-stocks
长期股权投资-其它股权投资Longtermequityinvestment-others
长期债券投资-债券投资Longtermsecuritiesinvestment-bonds
长期债券投资-其它债权投资Longtermsecuritiesinvestment-others
长期投资减值准备Provisionforlong-terminvestment
应收票据Notesreceivable
应收股利Dividendsreceivable
应收利息Interestreceivable
应收帐款Tradedebtors
坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors
预付帐款Prepayment
应收补贴款Allowancereceivable
其它应收款Otherdebtors
坏帐准备-其它应收款Provisionfordoubtfuldebts-otherdebtors
其它流动资产Othercurrentassets
物资采购Purchase
原材料Rawmaterials
包装物Packingmaterials
低值易耗品Lowvalueconsume
材料成本差异Materialcostdifference
自制半成品Self-manufacturedgoods
库存商品Finishedgoods
商品进销差价Differencebetweenpurchase&salesofcommodities
委托加工物资Consignedprocessingmaterial
委托代销商品Consignment-out
受托代销商品Consignment-in
分期收款发出商品Goodsoninstatementsales
存货跌价准备Provisionforobsoletestocks
待摊费用Prepaidexpenses
待处理流动资产损益UnsettledG/Loncurrentassets
待处理固定资产损益UnsettledG/Lonfixedassets
委托贷款-本金Consignmentloan-principle
委托贷款-利息Consignmentloan-interest
委托贷款-减值准备Consignmentloan-provision
固定资产-房屋建筑物Fixedassets-Buildings
固定资产-机器设备Fixedassets-Plantandmachinery
固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures
固定资产-运输设备Fixedassets-Automobiles
累计折旧Accumulateddepreciation
固定资产减值准备Impairmentoffixedassets
工程物资-专用材料Projectmaterial-specificmaterials
工程物资-专用设备Projectmaterial-specificequipment
工程物资-预付大型设备款Projectmaterial-prepaidforequipment
工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction
在建工程Constructioninprogress
在建工程减值准备Impairmentofconstructioninprogress
固定资产清理Disposaloffixedassets
无形资产-专利权Intangibleassets-patent
无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how
无形资产-商标权Intangibleassets-trademarkrights
无形资产-土地使用权Intangibleassets-landuserights
无形资产-商誉Intangibleassets-goodwill
无形资产减值准备Impairmentofintangibleassets
长期待摊费用Deferredassets
未确认融资费用Unrecognizedfinancefees
其它长期资产Otherlongtermassets
递延税款借项Deferredassetsdebits
应付票据Notespayable
应付帐款Tradecreditors
预收帐款Advancesfromcustomers
代销商品款Consignment-inpayables
其它应交款Otherpayabletogovernment
其它应付款Othercreditors
应付股利Proposeddividends
待转资产价值Donatedassets
预计负债Accruedliabilities
应付短期债券Short-termdebenturespayable
其它流动负债Othercurrentliabilities
预提费用Accruedexpenses
应付工资Payrollpayable
应付福利费Welfarepayable
短期借款-抵押借款Bankloans-Shortterm-pledged
短期借款-信用借款Bankloans-Shortterm-credit
短期借款-担保借款Bankloans-Shortterm-guaranteed
一年内到期长期借款Longtermloansduewithinoneyear
一年内到期长期应付款Longtermpayableduewithinoneyear
长期借款Bankloans-Longterm
应付债券-债券面值Bondpayable-Parvalue
应付债券-债券溢价Bondpayable-Excess
应付债券-债券折价Bondpayable-Discount
应付债券-应计利息Bondpayable-Accruedinterest
长期应付款Longtermpayable
专项应付款Specificpayable
其它长期负债Otherlongtermliabilities
应交税金-所得税Taxpayable-incometax
应交税金-增值税Taxpayable-VAT
应交税金-营业税Taxpayable-businesstax
应交税金-消费税Taxpayable-consumabletax
应交税金-其它Taxpayable-others
递延税款贷项Deferredtaxationcredit
股本Sharecapital
已归还投资Investmentreturned
利润分配-其它转入Profitappropriation-othertransferin
利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve
利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve
利润分配-提取储备基金Profitappropriation-reservefund
利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund
利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund
利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit
利润分配-应付优先股股利Profitappropriation-preferencesharesdividends
利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve
利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends
利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares
期初未分配利润Retainedearnings,beginningoftheyear
资本公积-股本溢价Capitalsurplus-sharepremium
资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve
资本公积-接受现金捐赠Capitalsurplus-cashdonation
资本公积-股权投资准备Capitalsurplus-investmentreserve
资本公积-拨款转入Capitalsurplus-subsidiary
资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation
资本公积-其它Capitalsurplus-others
盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve
盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve
盈余公积-法定公益金Surplusreserve-statutorywelfarereserve
盈余公积-储备基金Surplusreserve-reservefund
盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund
盈余公积-利润归还投资Surplusreserve-returninvestmentbyinvestment
主营业务收入Sales
主营业务成本Costofsales
主营业务税金及附加Salestax
营业费用Operatingexpenses
管理费用Generalandadministrativeexpenses
财务费用Financialexpenses
投资收益Investmentincome
其它业务收入Otheroperatingincome
营业外收入Non-operatingincome
补贴收入Subsidyincome
其它业务支出Otheroperatingexpenses
营业外支出Non-operatingexpenses
所得税Incometax
一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
1001现金Cash
1002银行存款Cashinbank
1009其它货币资金Othercashandcashequivalents
'100901外埠存款OthercityCashinbank
'100902银行本票Cashier'scheque
'100903银行汇票Bankdraft
'100904信用卡Creditcard
'100905信用证保证金L/CGuaranteedeposits
'100906存出投资款Refundabledeposits
1101短期投资Short-terminvestments
'110101股票Short-terminvestments-stock
'110102债券Short-terminvestments-corporatebonds
'110103基金Short-terminvestments-corporatefunds
'110110其它Short-terminvestments-other
1102短期投资跌价准备Short-terminvestmentsfallingpricereserves
应收款Accountreceivable
1111应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
1121应收股利Dividendreceivable
1122应收利息Interestreceivable
1131应收账款Accountreceivable
1133其它应收款Othernotesreceivable
1141坏账准备Baddebtreserves
1151预付账款Advancemoney
1161
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