1、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 equivalents1001 現(xiàn)金 Cash1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 銀行本票 Cashier's cheque'100903 銀行匯票 Bank draft'100904 信用卡 Credit card'100905 信用證保證金

2、L/C Guarantee deposits'100906 存出投資款 Refundable deposits1101 短期投資 Short-term investments'110101 股票 Short-term investments - stock'110102 債券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投資

3、跌價準備 Short-term investments falling price reserves應收款 Account receivable1111 應收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance1121 應收股利 Dividend receivable1122 應收利息 Interest receivable1131 應收賬款 Account receivable1133 其他應收款 Other notes receivable1141 壞賬準備 Bad debt reserves1151 預付賬款 Ad

4、vance money1161 應收補貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) Inventories1201 物資采購 Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差異 Materials cost variance1241 自制半成品 Semi-Finished goods1243 庫存商品 Finished goods1244 商品進銷差價 Differenc

5、es between purchasing and selling price1251 委托加工物資 Work in process - outsourced1261 委托代銷商品 Trust to and sell the goods on a commission basis1271 受托代銷商品 Commissioned and sell the goods on a commission basis1281 存貨跌價準備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods

6、by stages1301 待攤費用 Deferred and prepaid expenses長期投資 Long-term investment1401 長期股權投資 Long-term investment on stocks'140101 股票投資 Investment on stocks'140102 其他股權投資 Other investment on stocks1402 長期債權投資 Long-term investment on bonds'140201 債券投資 Investment on bonds'140202 其他債權投資 Other i

7、nvestment on bonds1421 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 reserves1431 委托貸款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 減值準備 Depreciation reserve

8、s1501 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 implement1502 累計折舊 Accumulated depreciation1505 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 depreci

9、ation reserves1601 工程物資 Project goods and material'160101 專用材料 Special-purpose material'160102 專用設備 Special-purpose equipment'160103 預付大型設備款 Prepayments for equipment'160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安裝工程 Erection

10、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 project1605 在建工程減值準備 Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 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

11、地使用權 Tenure商譽 Goodwill1805 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 reserves1815 未確認融資費用 Unacknowledged financial charges待處理財產(chǎn)損溢 Wait deal assets loss or income1901 長期待攤費用 Long-term deferred and prepaid expenses1

12、911 待處理財產(chǎn)損溢 Wait deal assets loss or income'191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income'191102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 liability2101 短期借款 Short-term borrowing2111 應付票據(jù) Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance2

13、121 應付賬款 Account payable2131 預收賬款 Deposit received2141 代銷商品款 Proxy sale goods revenue2151 應付工資 Accrued wages2153 應付福利費 Accrued welfarism2161 應付股利 Dividends payable2171 應交稅金 Tax payable'217101 應交增值稅 value added tax payable'21710101 進項稅額 Withholdings on VAT'21710102 已交稅金 Paying tax'217

14、10103 轉出未交增值稅 Unpaid VAT changeover'21710104 減免稅款 Tax deduction'21710105 銷項稅額 Substituted money on VAT'21710106 出口退稅 Tax reimbursement for export'21710107 進項稅額轉出 Changeover withnoldings on VAT'21710108 出口抵減內銷產(chǎn)品應納稅額 Export deduct domestic sales goods tax'21710109 轉出多交增值稅 Overp

15、aid VAT changeover'21710110 未交增值稅 Unpaid VAT'217102 應交營業(yè)稅 Business tax payable'217103 應交消費稅 Consumption tax payable'217104 應交資源稅 Resources tax payable'217105 應交所得稅 Income tax payable'217106 應交土地增值稅 Increment tax on land value payable'217107 應交城市維護建設稅 Tax for maintaining a

16、nd building cities payable'217108 應交房產(chǎn)稅 Housing property tax payable'217109 應交土地使用稅 Tenure tax payable'217110 應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable'217111 應交個人所得稅 Personal income tax payable2176 其他應交款 Other fund in conformity with paying2181 其他應付款 Other p

17、ayables2191 預提費用 Drawing expense in advance其他負債 Other liabilities2201 待轉資產(chǎn)價值 Pending changerover assets value2211 預計負債 Anticipation liabilities長期負債 Long-term Liabilities2301 長期借款 Long-term loans一年內到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year2311 應付債券 Bonds

18、payable'231101 債券面值 Face value, Par value'231102 債券溢價 Premium on bonds'231103 債券折價 Discount on bonds'231104 應計利息 Accrued interest2321 長期應付款 Long-term account payable應付融資租賃款 Accrued financial lease outlay一年內到期的長期應付 Long-term account payable due within one year一年后到期的長期應付 Long-term acco

19、unt payable over one year2331 專項應付款 Special payable一年內到期的專項應付 Long-term special payable due within one year一年后到期的專項應付 Long-term special payable over one year2341 遞延稅款 Deferral taxes三、所有者權益類 OWNERS' EQUITY資本 Capita3101 實收資本(或股本) Paid-up capital(or stock)實收資本 Paicl-up capital實收股本 Paid-up stock3103

20、 已歸還投資 Investment Returned公積3111 資本公積 Capital reserve'311101 資本(或股本)溢價 Cpital(or Stock) premium'311102 接受捐贈非現(xiàn)金資產(chǎn)準備 Receive non-cash donate reserve'311103 股權投資準備 Stock right investment reserves'311105 撥款轉入 Allocate sums changeover in'311106 外幣資本折算差額 Foreign currency capital'31

21、1107 其他資本公積 Other capital reserve3121 盈余公積 Surplus reserves'312101 法定盈余公積 Legal surplus'312102 任意盈余公積 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 儲備基金 Reserve fund'312105 企業(yè)發(fā)展基金 Enterprise expension fund'312106 利潤歸還投資 Profits capitalizad on return of i

22、nvestment利潤 Profits3131 本年利潤 Current year profits3141 利潤分配 Profit distribution'314101 其他轉入 Other chengeover in'314102 提取法定盈余公積 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds'314104 提取儲備基金 Withdrawal reserve fund'314105 提取企業(yè)發(fā)展基金 Withdrawal reserve fo

23、r business expansion'314106 提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund'314107 利潤歸還投資 Profits capitalizad on return of investment'314108 應付優(yōu)先股股利 Preferred Stock dividends payable'314109 提取任意盈余公積 Withdrawal other common accumulation fund'314110 應付普通股股利 Com

24、mon Stock dividends payable'314111 轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)'314115 未分配利潤 Undistributed profit四、成本類 Cost4101 生產(chǎn)成本 Cost of manufacture'410101 基本生產(chǎn)成本 Base cost of manufacture'410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 制造費用 Manufacturing over

25、head材料費 Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務費 Outsourcing fee福利費 Employee benefits/welfare會議費 Coferemce加班餐費 Special duties市內交通費 Business traveling通訊費 Correspondence電話費 Correspondence水電取暖費 Water and Steam稅費 Taxes and dues租賃費 Rent管理費 Maintenance車輛維護費 Vehicles

26、maintenance油料費 Vehicles maintenance培訓費 Education and training接待費 Entertainment圖書、印刷費 Books and printing運費 Transpotation保險費 Insurance premium支付手續(xù)費 Commission雜費 Sundry charges折舊費 Depreciation expense機物料消耗 Article of consumption勞動保護費 Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation4107 勞務成本 S

27、ervice costs五、損益類 Profit and loss收入 Income業(yè)務收入 OPERATING INCOME5101 主營業(yè)務收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務收入 Service revenue5102 其他業(yè)務收入 Other operating revenue材料銷售 Sales materials代購代售包裝物出租 Wrappage lease出讓資產(chǎn)使用權收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other

28、 revenue5201 投資收益 Investment income短期投資收益 Current investment income長期投資收益 Long-term investment income計提的委托貸款減值準備 Withdrawal of entrust loans reserves5203 補貼收入 Subsidize revenue國家扶持補貼收入 Subsidize revenue from country其他補貼收入 Other subsidize revenue5301 營業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal i

29、ncome現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets出售無形資產(chǎn)收益 Income on sales of intangible assets固定資產(chǎn)盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務支出 Revenue charges5401 主營業(yè)務成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務成本 Cost of service5402 主營業(yè)務稅金及附加 Tax an

30、d associate charge營業(yè)稅 Sales tax消費稅 Consumption tax城市維護建設稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務成本 Other cost of service其他業(yè)務稅金及附加費 Other tax and associate charge費用 Expenses550

31、1 營業(yè)費用 Operating expenses代銷手續(xù)費 Consignment commission charge運雜費 Transpotation保險費 Insurance premium展覽費 Exhibition fees廣告費 Advertising fees5502 管理費用 Adminisstrative expenses職工工資 Staff Salaries修理費 Repair charge低值易耗攤銷 Article of consumption辦公費 Office allowance差旅費 Travelling expense工會經(jīng)費 Labour union expe

32、nditure研究與開發(fā)費 Research and development expense福利費 Employee benefits/welfare職工教育經(jīng)費 Personnel education待業(yè)保險費 Unemployment insurance勞動保險費 Labour insurance醫(yī)療保險費 Medical insurance會議費 Coferemce聘請中介機構費 Intermediary organs咨詢費 Consult fees訴訟費 Legal cost業(yè)務招待費 Business entertainment技術轉讓費 Technology transfer fe

33、es礦產(chǎn)資源補償費 Mineral resources compensation fees排污費 Pollution discharge fees房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax5503 財務費用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項手續(xù)費 Charge for trouble各項專門借款費用 Special-borro

34、wing cost5601 營業(yè)外支出 Nonbusiness expenditure捐贈支出 Donation outlay減值準備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets出售無形資產(chǎn)損失 Loss on sales of intangible assets固定資產(chǎn)盤虧 Fixed assets inventory loss債務重組損失 Loss on arrangement罰款支出 Amercement outlay5701 所得稅 Income

35、tax以前年度損益調整 Prior year income adjustment項目財務project financea payment or serious payments 一次或多次付款abatement 扣減absolute and unconditional payments 絕對和無條件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附屬設備accountability 承擔責任的程度accounting benefits 會計利益accounting period

36、會計期間accounting policies 會計政策accounting principle 會計準則accounting treatment 會計處理accounts receivables 應收賬款accounts 賬項accredited investors 經(jīng)備案的投資人accumulated allowance 累計準備金acknowledgement requirement 對承認的要求acquisition of assets 資產(chǎn)的取得acquisitions 兼并Act on Product Liability （德國）生產(chǎn)責任法action 訴訟actual owner

37、ship 事實上的所有權additional filings 補充備案additional margin 附加利差additional risk附加風險additions （設備的）附件adjusted tax basis 已調整稅基adjustment of yield 對收益的調整administrative fee管理費Administrative Law（美國）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的稅收后果advertising 做廣告affiliated group 聯(lián)合團體affiliate 附屬機構

38、African Leasing Association 非洲租賃協(xié)會after-tax rate 稅后利率aggregate rents 合計租金aggregate risk 合計風險agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權的協(xié)議agreement 協(xié)議aircraft registry 飛機登記airframe （飛機的）機身airports 機場airworthiness directives （飛機的）適航指令alliances 聯(lián)盟allocation of finance income 財務收

39、益分配allowance for losses on receivables 應收款損失備抵金alternative uses 改換用途地使用amenability to foreign investment 外國投資的易受控制程度amendment 修改American Law Institute 美國法學會amortization of deferred loan fees and related consideration 遞延的貸款費和相關的報酬的攤銷amortization schedule 攤銷進度表amortize 攤銷amount of recourse 求償金額amount

40、of usage 使用量AMT (Alternative Minimum Tax) （美國）可替代最低稅analogous to類推為annual budget appropriation 年度預算撥款appendix （契約性文件的）附件applicable law 適用法律applicable securities laws適用的證券法律applicable tax life 適用的應納稅壽命appraisal 評估appraisers 評估人員appreciation 溢價appropriation provisions 撥款條例appropriation 侵占approval auth

41、ority 核準權approval 核準approximation近似arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美國統(tǒng)一商法典關于法定融資租賃的條款articles of incorporation 公司章程AsiaLeaae 亞洲租賃協(xié)會assess 評估asset manager 設備經(jīng)理asset risk insurance 資產(chǎn)

42、風險保險asset securitization 資產(chǎn)證券化asset specificity 資產(chǎn)特點asset tracking 資產(chǎn)跟蹤asset-backed financing 資產(chǎn)支持型融資asset-based lessor 立足于資產(chǎn)的出租人asset-oriented lessor (經(jīng)營租賃中的)資產(chǎn)導向型出租人asset 資產(chǎn)assignee 受讓人assignment 讓與association 社團at the expiry 期限屆滿時ATT (automatic transfer of title) 所有權自動轉移attachments 附著物attributes

43、屬性auction sale 拍賣audits 審計authenticate 認證authentication 證實authority 當局authorize 認可availability of fixed rate medium-term financing 固定利率中期融資可得到的程度available-for-sale securities 正供出售證券average life 平均壽命average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值aviation authority 民航當局backed-up servicer 替補服務者back

44、hoe反鏟裝載機balance sheet date 資產(chǎn)負債表日bandwidth 帶寬bank affiliates 銀行的下屬機構bank quote 銀行報價bankruptcy cost 破產(chǎn)成本bankruptcy court 破產(chǎn)法院bankruptcy law 破產(chǎn)法bankruptcy proceedings 破產(chǎn)程序bankruptcy 破產(chǎn)bareboat charterer 光船承租人bargain renewal option廉價續(xù)租任擇權basic earnings per share每股基本收益basic rent基本租金（各期應付的租金）beneficiarie

45、s受益人big-ticket items大額項目bill and collect開票和收款binding agreement有約束力的協(xié)議blind vendor discount賣主暗扣bluebook藍皮書（美國二手市場設備價格手冊）book income賬面收入book loses賬面虧損borrower借款人BPO(bargain purchase option)廉價購買任擇權bridge facility橋式融通bridge橋梁broker fee經(jīng)紀人費brokers經(jīng)紀人build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機bund

46、led additional services捆綁（在一起的）附加服務bundling捆綁（服務）business acquisition業(yè)務收購business and occupation tax營業(yè)及開業(yè)許可稅business generation業(yè)務開發(fā)business trust商業(yè)信托by(e)-laws細則byte字節(jié)cable TV network有線電視網(wǎng)絡cable電纜cancelability可撤銷性cancelable可撤銷的capacity資格capital allocation資本分派capital constraint資金掣肘capital contributio

47、n出資額capital cost資本費用capital expenditure基建費用capital lease融資租賃協(xié)議capital market資本市場capitalize資本化captive finance company專屬金融公司captives專屬公司carrying amount維持費用carrying value賬面結存價值case law案例法cash collatera1現(xiàn)金抵押cash election現(xiàn)金選擇cash flow coverage ratio現(xiàn)金流償債能力比率cash flow現(xiàn)金流cash receipts and cash applications

48、現(xiàn)金收入及現(xiàn)金運用casualty value要因價值（指租賃物毀壞或滅失時承租人應付的賠償金額）casualty災變、事故CAT(computer-added tomograph)依靠電腦的層析X射線攝影機category種類causal sale偶然銷售ceiling上限cellular(mobile)移動通信central authority中央集權certificate of acceptance接受證書、驗收證書certificate of participation共享證書certificate證書charitable trust公益信托chattel mortgage動產(chǎn)抵押ch

49、attel paper動產(chǎn)文據(jù)checking account存款支票戶checklists審核內容清單circuit board線路板civil and commercial law 民商法Civil Code（德國）民法典civil law country（歐洲大陸各國的）大陸法系國家claim 權利要求classes級別classification criteria歸類標準classification determination類別的確定classification indicators分類指標classification of leases租賃協(xié)議分類classification op

50、inion分類觀點classification process歸類過程clawback (用附加稅)填補（福利開支）client顧客clinic診所collateral agent副代理人collateral tracking system抵押物跟蹤制度collateral value抵押物價值collateralized by third party medical receivables due以第三方到期醫(yī)療應收款作為質押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便

51、程度commerce clause商務條款commercial risk商業(yè)風險commercial terms商業(yè)條款commissions傭金commitment承諾common carriage通用車隊common law country（英美等）海洋法系國家common trust共同信托commonality通用性compensate補償competitive risk競爭風險competitor競爭者complex finance leases復雜的融資租賃comprehensive income綜合收入comptroller審計官computer計算機conceptual dif

52、ference概念上的差別concession period持有特許權的期間concession讓步、特許conclusion結論conditional sales agreement附條件銷售協(xié)議conditions of usage使用條件conduit structure管道結構(的公司)confidentiality保密性configure改裝conflict沖突connectivility（信息傳遞中的）可連通性consensual or non-consensual lien同意或非經(jīng)同意的留置權consent 同意consideration對價consolidation合并con

53、structive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨詢及顧問服務Consumer Credit Act（德國）消費者信用法consumer price index消費者價格指數(shù)consumer secured transaction消費者有擔保交易consumer transaction消費者交易consumption tax消費稅container集裝箱contingent rental隨機租金contingent rents隨機租金continuati

54、on beyond the termination date終止日后的接續(xù)continuous and close customer contact同客戶持續(xù)而緊密的接觸contract maintenance（對設備的）合同維修contract origination合同開發(fā)contract pool合同池contract portfolio合同組合contract sales合同出售contracting cost締約成本contracting states 締約國contracts for services服務合同contractual provisions合同條款contributio

55、ns出資Convention on the Recognition and Enforcement of Foreign Arbitral Award承認和執(zhí)行外國仲裁裁決公約convention 公約converted subordinated notes可轉換次級票據(jù)convincing case有說服力的案例core framework核心框架corporate aircraft公務（飛）機corporate debt market公司債市場corporate guarantees公司擔保corporate income tax公司所得稅corporation公司correlation相

56、關性cost of capital資金成本cost of funds籌資成本cost of sale銷售成本coterminous rate同期利率counsel律師counterclaim反訴counterpart副本course of dealing and usage of trade交易習慣和貿易慣例covenants契約coverage（保險中的）險別crane起重機credit and liquidity enhancement信用及流動性增級credit card receivables信用卡應收款credit card信用卡credit development信用變化credit enhancement信用增級credit history and profile信用記錄和規(guī)模credit rating信用等級credit risk allocation and management信用風險的分攤及管理credit risk信用風險credit underwriting pro