1、中國會計制度科目英文對照表現金 Cash in hand銀行存款 Cash in bank其他貨幣資金 其他貨幣資金 其他貨幣資金 其他貨幣資金 其他貨幣資金 其他貨幣資金-外埠存款-銀行本票-銀行匯票Other monetary assets - cash in other cities Other monetary assets - cashier 's check Other monetary assets - bank draft- 信用卡 Other monetary assets - credit cards- 信用證保證金 Other monetary assets -

2、L/C deposit短期投資-股票投資 短期投資-債券投資 短期投資-基金投資 短期投資-其他投資 短期投資跌價準備- 存出投資款 Other monetary assets - cash for investmentInvestments - Short term - stocksInvestments - Short term - bondsInvestments - Short term - fundsInvestments - Short term - othersProvision for short-term investment長期股權投資-股票投資 Long term equ

3、ity investment - stocks長期股權投資-其他股權投資Long term equity investment - others長期債券投資 -債券投資 Long term securities investemnt - bonds 長期債券投資 -其他債權投資Long term securities investment - others長期投資減值準備Provision for long-term investment應收票據 Notes receivable 應收股利 Dividends receivable 應收禾 U 息 Interest receivable應收帳款

4、Trade debtors壞帳準備-應收帳款 Provision for doubtful debts - trade debtors預付帳款Prepayment應收補貼款 Allowance receivable其他應收款Other debtors壞帳準備-其他應收款 Provision for doubtful debts - other debtors其他流動資產 Other current assets物資采購 Purchase原材料 Raw materials包裝物 Packing materials低值易耗品 Low value consumbles材料成本差異 Material

5、cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods商品進銷差價 Difference between purchase & sales of commodities 委托力口工物資 Consigned processiong material委托代銷商品Consignment-out受托代銷商品Consignment-in分期收款發出商品Goods on instalment sales存貨跌價準備 Provision for obsolete stocks待攤費用 Prepaid expenses待處理流

6、動資產損益Unsettled G/L on current assets待處理固定資產損益Unsettled G/L on fixed assets委托貸款-本金Consignment loan - principle委托貸款-利息Consignment loan - interest委托貸款-減值準備Consignment loan - provision固定資產-房屋建筑物Fixed assets - Buildings固定資產-機器設備Fixedassets- Plant and machinery固定資產-電子設備、器具及家具Fixed assets - Electronic Equi

7、pment, furniture and fixtures固定資產-運輸設備Fixedassets- Automobiles累計折舊Accumulated depreciation固定資產減值準備Impairment of fixed assets工程物資-專用材料Project material - specific materials工程物資-專用設備Project material - specific equipment工程物資-預付大型設備款Project material - prepaid for equipment工程物資-為生產準備的工具及器具Project material

8、 - tools and facilities for production在建工程Construction in progress在建工程減值準備Impairment of construction in progress固定資產清理Disposal of fixed assets無形資產-專利權Intangible assets - patent無形資產-非專利技術Intangible assets - industrial property and know-how無形資產-商標權Intangible assets - trademark rights無形資產-土地使用權Intangib

9、le assets - land use rights無形資產-商譽Intangible assets - goodwill無形資產減值準備Impairment of intangible assets長期待攤費用Deferred assets未確認融資費用Unrecognized finance fees其他長期資產Other long term assets遞延稅款借項Deferred assets debits應付票據Notes payable應付帳款Trade creditors預收帳款Adanvances fromcustomers代銷商品款Consignment-in payabl

10、es其他應交款Other payable to government其他應付款Other creditors應付股利Proposed dividends待轉資產價值Donated assets預計負債Accrued liabilities應付短期債券Short-term debentures payable其他流動負債Other current liabilities預提費用Accrued expenses應付工資Payroll payable應付福利費Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank

11、loans - Short term - credit短期借款-擔保借款Bank loans - Short term - guaranteed一年內到期長期借款Long term loans due within one year一年內到期長期應付款Long term payable due within one year長期借款Bank loans - Long term應付債券-債券面值應付債券-債券溢價應付債券-債券折價應付債券-應計利息Bond payable - Par valueBond payable - ExcessBond payable - DiscountBond pa

12、yable - Accrued interest長期應付款Long term payable專項應付款Specific payable其他長期負債Other long term liabilities應交稅金-所得稅應交稅金-增值稅應交稅金-營業稅應交稅金-消費稅Tax payable - income taxTax payable - VATTax payable - business taxTax payable - consumable tax應交稅金-其他 Tax payable - others遞延稅款貸項Deferred taxation credit股本 Share capita

13、l已歸還投資Investment returned利潤分配-其他轉入Profit appropriation - other transfer in利潤分配-提取法定盈余公積Profit appropriation - statutory surplus reserve利潤分配-提取法定公益金Profit appropriation - statutory welfare reserve利潤分配-提取儲備基金Profit appropriation - reserve fund利潤分配-提取企業發展基金Profit appropriation - enterprise development

14、fund利潤分配-提取職工獎勵及福利基金Profit appropriation - staff bonus and welfare fund利潤分配-利潤歸還投資Profit appropriation - return investment by profit利潤分配-應付優先股股利Profit appropriation - preference shares dividends利潤分配-提取任意盈余公積Profit appropriation - other surplus reserve利潤分配-應付普通股股利Profit appropriation - ordinary share

15、s dividends利 潤 分 配 - 轉作 股 本 的 普 通 股 股 利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利潤Retained earnings, beginning of the year資本公積-股本溢價Capital surplus - share premium資本公積-接受捐贈非現金資產準備Capital surplus - donation reserve資本公積-接受現金捐贈Capital surplus - cash donation資本公積-股權投資準備Ca

16、pital surplus - investment reserve資本公積-撥款轉入Capital surplus - subsidiary資本公積-外幣資本折算差額Capital surplus - foreign currency translation資本公積-其他Capital surplus - others盈余公積-法定盈余公積金Surplus reserve - statutory surplus reserve盈余公積-任意盈余公積金Surplus reserve - other surplus reserve盈余公積-法定公益金Surplus reserve - statutory welfare reserve盈余公積-儲備基金Surplus reserve - reserve fund盈余公積-企業發展基金Surplus reserve - enterprise development fund盈余公積-利潤歸還投資Surplus reserve - reture investment by investment主營業務收入Sales主營業務成本Cost of sales主