中國會計科目的中英文對照
　　一、資產(chǎn)類 Assets
　　流動資產(chǎn) Current assets
　　貨幣資金 Cash and cash equivalents
　　現(xiàn)金 Cash
　　銀行存款 Cash in bank
　　其他貨幣資金 Other cash and cash equivalents
　　外埠存款 Other city Cash in bank
　　銀行本票 Cashier's cheque
　　銀行匯票 Bank draft
　　信用卡 Credit card
　　信用證保證金 L/C Guarantee deposits
　　存出投資款 Refundable deposits
　　短期投資 Short-term investments
　　股票 Short-term investments - stock
　　債券 Short-term investments - corporate bonds
　　基金 Short-term investments - corporate funds
　　其他 Short-term investments - other
　　短期投資跌價準備 Short-term investments falling price reserves
　　應收款 Account receivable
　　應收票據(jù) Note receivable
　　銀行承兌匯票 Bank acceptance
　　商業(yè)承兌匯票 Trade acceptance
　　應收股利 Dividend receivable
　　應收利息 Interest receivable
　　應收賬款 Account receivable
　　其他應收款 Other notes receivable
　　壞賬準備 Bad debt reserves
　　預付賬款 Advance money
　　應收補貼款 Cover deficit by state subsidies of receivable
　　庫存資產(chǎn) Inventories
　　物資采購 Supplies purchasing
　　原材料 Raw materials
　　包裝物 Wrappage
　　低值易耗品 Low-value consumption goods
　　材料成本差異 Materials cost variance
　　自制半成品 Semi-Finished goods
　　庫存商品 Finished goods
　　商品進銷差價 Differences between purchasing and selling price
　　委托加工物資 Work in process - outsourced
　　委托代銷商品 Trust to and sell the goods on a commission basis
　　受托代銷商品 Commissioned and sell the goods on a commission basis
　　存貨跌價準備 Inventory falling price reserves
　　分期收款發(fā)出商品 Collect money and send out the goods by stages
　　待攤費用 Deferred and prepaid expenses
　　長期投資 Long-term investment
　　長期股權投資 Long-term investment on stocks
　　股票投資 Investment on stocks
　　其他股權投資 Other investment on stocks
　　長期債權投資 Long-term investment on bonds
　　債券投資 Investment on bonds
　　其他債權投資 Other investment on bonds
　　長期投資減值準備 Long-term investments depreciation reserves
　　股權投資減值準備 Stock rights investment depreciation reserves
　　債權投資減值準備 Bcreditor's rights investment depreciation reserves
　　委托貸款 Entrust loans
　　本金 Principal
　　利息 Interest
　　減值準備 Depreciation reserves
　　固定資產(chǎn) Fixed assets
　　房屋 Building
　　建筑物 Structure
　　機器設備 Machinery equipment
　　運輸設備 Transportation facilities
　　工具器具 Instruments and implement
　　累計折舊 Accumulated depreciation
　　固定資產(chǎn)減值準備 Fixed assets depreciation reserves
　　房屋、建筑物減值準備 Building/structure depreciation reserves
　　機器設備減值準備 Machinery equipment depreciation reserves
　　工程物資 Project goods and material
　　專用材料 Special-purpose material
　　專用設備 Special-purpose equipment
　　預付大型設備款 Prepayments for equipment
　　為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate
　　在建工程 Construction-in-process
　　安裝工程 Erection works
　　在安裝設備 Erecting equipment-in-process
　　技術改造工程 Technical innovation project
　　大修理工程 General overhaul project
　　在建工程減值準備 Construction-in-process depreciation reserves
　　固定資產(chǎn)清理 Liquidation of fixed assets
　　無形資產(chǎn) Intangible assets
　　專利權 Patents
　　非專利技術 Non-Patents
　　商標權 Trademarks, Trade names
　　著作權 Copyrights
　　土地使用權 Tenure
　　商譽 Goodwill
　　無形資產(chǎn)減值準備 Intangible Assets depreciation reserves
　　專利權減值準備 Patent rights depreciation reserves
　　商標權減值準備 trademark rights depreciation reserves
　　未確認融資費用 Unacknowledged financial charges
　　待處理財產(chǎn)損溢 Wait deal assets loss or income
　　長期待攤費用 Long-term deferred and prepaid expenses
　　待處理財產(chǎn)損溢 Wait deal assets loss or income
　　待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income
　　待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income
　　二、負債類 Liability
　　短期負債 Current liability
　　短期借款 Short-term borrowing
　　應付票據(jù) Notes payable
　　銀行承兌匯票 Bank acceptance
　　商業(yè)承兌匯票 Trade acceptance
　　應付賬款 Account payable
　　預收賬款 Deposit received
　　代銷商品款 Proxy sale goods revenue
　　應付工資 Accrued wages
　　應付福利費 Accrued welfarism
　　應付股利 Dividends payable
　　應交稅金 Tax payable
　　應交增值稅 value added tax payable
　　進項稅額 Withholdings on VAT
　　已交稅金 Paying tax
　　轉(zhuǎn)出未交增值稅 Unpaid VAT changeover
　　減免稅款 Tax deduction
　　銷項稅額 Substituted money on VAT
　　出口退稅 Tax reimbursement for export
　　進項稅額轉(zhuǎn)出 Changeover withnoldings on VAT
　　出口抵減內(nèi)銷產(chǎn)品應納稅額 Export deduct domestic sales goods tax
　　轉(zhuǎn)出多交增值稅 Overpaid VAT changeover
　　未交增值稅 Unpaid VAT
　　應交營業(yè)稅 Business tax payable
　　應交消費稅 Consumption tax payable
　　應交資源稅 Resources tax payable
　　應交所得稅 Income tax payable
　　應交土地增值稅 Increment tax on land value payable
　　應交城市維護建設稅 Tax for maintaining and building cities payable
　　應交房產(chǎn)稅 Housing property tax payable
　　應交土地使用稅 Tenure tax payable
　　應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable
　　應交個人所得稅 Personal income tax payable
　　其他應交款 Other fund in conformity with paying
　　其他應付款 Other payables
　　預提費用 Drawing expense in advance
　　其他負債 Other liabilities
　　待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value
　　預計負債 Anticipation liabilities
　　長期負債 Long-term Liabilities
　　長期借款 Long-term loans
　　一年內(nèi)到期的長期借款 Long-term loans due within one year
　　一年后到期的長期借款 Long-term loans due over one year
　　應付債券 Bonds payable
　　債券面值 Face value, Par value
　　債券溢價 Premium on bonds
　　債券折價 Discount on bonds
　　應計利息 Accrued interest
　　長期應付款 Long-term account payable
　　應付融資租賃款 Accrued financial lease outlay
　　一年內(nèi)到期的長期應付 Long-term account payable due within one year
　　一年后到期的長期應付 Long-term account payable over one year
　　專項應付款 Special payable
　　一年內(nèi)到期的專項應付 Long-term special payable due within one year
　　一年后到期的專項應付 Long-term special payable over one year
　　遞延稅款 Deferral taxes