中國(guó)會(huì)計(jì)科目的中英文對(duì)照
　　一、資產(chǎn)類 Assets
　　流動(dòng)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(jià)準(zhǔn)備 Short-term investments falling price reserves
　　應(yīng)收款 Account receivable
　　應(yīng)收票據(jù) Note receivable
　　銀行承兌匯票 Bank acceptance
　　商業(yè)承兌匯票 Trade acceptance
　　應(yīng)收股利 Dividend receivable
　　應(yīng)收利息 Interest receivable
　　應(yīng)收賬款 Account receivable
　　其他應(yīng)收款 Other notes receivable
　　壞賬準(zhǔn)備 Bad debt reserves
　　預(yù)付賬款 Advance money
　　應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable
　　庫(kù)存資產(chǎn) Inventories
　　物資采購(gòu) 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(kù)存商品 Finished goods
　　商品進(jìn)銷差價(jià) 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(jià)準(zhǔn)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(fèi)用 Deferred and prepaid expenses
　　長(zhǎng)期投資 Long-term investment
　　長(zhǎng)期股權(quán)投資 Long-term investment on stocks
　　股票投資 Investment on stocks
　　其他股權(quán)投資 Other investment on stocks
　　長(zhǎng)期債權(quán)投資 Long-term investment on bonds
　　債券投資 Investment on bonds
　　其他債權(quán)投資 Other investment on bonds
　　長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves
　　股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves
　　債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves
　　委托貸款 Entrust loans
　　本金 Principal
　　利息 Interest
　　減值準(zhǔn)備 Depreciation reserves
　　固定資產(chǎn) Fixed assets
　　房屋 Building
　　建筑物 Structure
　　機(jī)器設(shè)備 Machinery equipment
　　運(yùn)輸設(shè)備 Transportation facilities
　　工具器具 Instruments and implement
　　累計(jì)折舊 Accumulated depreciation
　　固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves
　　房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves
　　機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves
　　工程物資 Project goods and material
　　專用材料 Special-purpose material
　　專用設(shè)備 Special-purpose equipment
　　預(yù)付大型設(shè)備款 Prepayments for equipment
　　為生產(chǎn)準(zhǔn)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(shè)備 Erecting equipment-in-process
　　技術(shù)改造工程 Technical innovation project
　　大修理工程 General overhaul project
　　在建工程減值準(zhǔn)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(quán) Patents
　　非專利技術(shù) Non-Patents
　　商標(biāo)權(quán) Trademarks, Trade names
　　著作權(quán) Copyrights
　　土地使用權(quán) Tenure
　　商譽(yù) Goodwill
　　無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves
　　專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves
　　商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves
　　未確認(rèn)融資費(fèi)用 Unacknowledged financial charges
　　待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income
　　長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses
　　待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income
　　待處理流動(dòng)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(fù)債類 Liability
　　短期負(fù)債 Current liability
　　短期借款 Short-term borrowing
　　應(yīng)付票據(jù) Notes payable
　　銀行承兌匯票 Bank acceptance
　　商業(yè)承兌匯票 Trade acceptance
　　應(yīng)付賬款 Account payable
　　預(yù)收賬款 Deposit received
　　代銷商品款 Proxy sale goods revenue
　　應(yīng)付工資 Accrued wages
　　應(yīng)付福利費(fèi) Accrued welfarism
　　應(yīng)付股利 Dividends payable
　　應(yīng)交稅金 Tax payable
　　應(yīng)交增值稅 value added tax payable
　　進(jìn)項(xiàng)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(xiàng)稅額 Substituted money on VAT
　　出口退稅 Tax reimbursement for export
　　進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT
　　出口抵減內(nèi)銷產(chǎn)品應(yīng)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(yīng)交營(yíng)業(yè)稅 Business tax payable
　　應(yīng)交消費(fèi)稅 Consumption tax payable
　　應(yīng)交資源稅 Resources tax payable
　　應(yīng)交所得稅 Income tax payable
　　應(yīng)交土地增值稅 Increment tax on land value payable
　　應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable
　　應(yīng)交房產(chǎn)稅 Housing property tax payable
　　應(yīng)交土地使用稅 Tenure tax payable
　　應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable
　　應(yīng)交個(gè)人所得稅 Personal income tax payable
　　其他應(yīng)交款 Other fund in conformity with paying
　　其他應(yīng)付款 Other payables
　　預(yù)提費(fèi)用 Drawing expense in advance
　　其他負(fù)債 Other liabilities
　　待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value
　　預(yù)計(jì)負(fù)債 Anticipation liabilities
　　長(zhǎng)期負(fù)債 Long-term Liabilities
　　長(zhǎng)期借款 Long-term loans
　　一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year
　　一年后到期的長(zhǎng)期借款 Long-term loans due over one year
　　應(yīng)付債券 Bonds payable
　　債券面值 Face value, Par value
　　債券溢價(jià) Premium on bonds
　　債券折價(jià) Discount on bonds
　　應(yīng)計(jì)利息 Accrued interest
　　長(zhǎng)期應(yīng)付款 Long-term account payable
　　應(yīng)付融資租賃款 Accrued financial lease outlay
　　一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year
　　一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year
　　專項(xiàng)應(yīng)付款 Special payable
　　一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year
　　一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year
　　遞延稅款 Deferral taxes