中國會計制度科目英文對照表
現金Cashinhand
銀行存款Cashinbank
其他貨幣資金-外埠存款Othermonetaryassets-cashinothercities
其他貨幣資金-銀行本票Othermonetaryassets-cashier‘scheck
其他貨幣資金-銀行滙票Othermonetaryassets-bankdraft
其他貨幣資金-信用卡Othermonetaryassets-creditcards
其他貨幣資金-信用証保証金Othermonetaryassets-L/Cdeposit
其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestment
短期投資-股票投資Investments-Shortterm-stocks
短期投資-債券投資Investments-Shortterm-bonds
短期投資-基金投資Investments-Shortterm-funds
短期投資-其他投資Investments-Shortterm-others
短期投資跌價準備Provisionforshort-terminvestment
長期股權投資-股票投資Longtermequityinvestment-stocks
長期股權投資-其他股權投資Longtermequityinvestment-others
長期債券投資-債券投資Longtermsecuritiesinvestment-bonds
長期債券投資-其他債權投資Longtermsecuritiesinvestment-others
長期投資減值準備Provisionforlong-terminvestment
應收票據Notesreceivable
應收股利Dividendsreceivable
應收利息Interestreceivable
應收帳款Tradedebtors
壞帳準備-應收帳款Provisionfordoubtfuldebts-tradedebtors
預付帳款Prepayment
應收補貼款Allowancereceivable
其他應收款Otherdebtors
壞帳準備-其他應收款Provisionfordoubtfuldebts-otherdebtors
其他流動資産Othercurrentassets
物資採購Purchase
原材料Rawmaterials
包裝物Packingmaterials
低值易耗品Lowvalueconsumables
材料成本差異Materialcostdifference
自制半成品Self-manufacturedgoods
庫存商品Finishedgoods
商品進銷差價Differencebetweenpurchase&salesofcommodities
委托加工物資Consignedprocessingmaterial
委托代銷商品Consignment-out
受托代銷商品Consignment-in
分期收款發出商品Goodsoninstallmentsales
存貨跌價準備Provisionforobsoletestocks
待攤費用Prepaidexpenses
待処理流動資産損益UnsettledG/Loncurrentassets
待処理固定資産損益UnsettledG/Lonfixedassets
委托貸款-本金Consignmentloan-principle
委托貸款-利息Consignmentloan-interest
委托貸款-減值準備Consignmentloan-provision
固定資産-房屋建築物Fixedassets-Buildings
固定資産-機器設備Fixedassets-Plantandmachinery
固定資産-電子設備、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures
固定資産-運輸設備Fixedassets-Automobiles
累計折舊Accumulateddepreciation
固定資産減值準備Impairmentoffixedassets
工程物資-專用材料Projectmaterial-specificmaterials
工程物資-專用設備Projectmaterial-specificequipment
工程物資-預付大型設備款Projectmaterial-prepaidforequipment
工程物資-爲生産準備的工具及器具Projectmaterial-toolsandfacilitiesforproduction
在建工程Constructioninprogress
在建工程減值準備Impairmentofconstructioninprogress
固定資産清理Disposaloffixedassets
無形資産-專利權Intangibleassets-patent
無形資産-非專利技術Intangibleassets-industrialpropertyandknow-how
無形資産-商標權Intangibleassets-trademarkrights
無形資産-土地使用權Intangibleassets-landuserights
無形資産-商譽Intangibleassets-goodwill
無形資産減值準備Impairmentofintangibleassets
長期待攤費用Deferredassets
未確認融資費用Unrecognizedfinancefees
其他長期資産Otherlongtermassets
遞延稅款借項Deferredassetsdebits
應付票據Notespayable
應付帳款Tradecreditors
預收帳款Adamanciesfromcustomers
代銷商品款Consignment-inpayables
其他應交款Otherpayabletogovernment
其他應付款Othercreditors
應付股利Proposeddividends
待轉資産價值Donatedassets
預計負債Accruedliabilities
應付短期債券Short-termdebenturespayable
其他流動負債Othercurrentliabilities
預提費用Accruedexpenses
應付工資Payrollpayable
應付福利費Welfarepayable
短期借款-觝押借款Bankloans-Shortterm-pledged
短期借款-信用借款Bankloans-Shortterm-credit
短期借款-擔保借款Bankloans-Shortterm-guaranteed
一年內到期長期借款Longtermloansduewithinoneyear
一年內到期長期應付款Longtermpayableduewithinoneyear
長期借款Bankloans-Longterm
應付債券-債券麪值Bondpayable-Parvalue
應付債券-債券溢價Bondpayable-Excess
應付債券-債券折價Bondpayable-Discount
應付債券-應計利息Bondpayable-Accruedinterest
長期應付款Longtermpayable
專項應付款Specificpayable
其他長期負債Otherlongtermliabilities
應交稅金-所得稅Taxpayable-incometax
應交稅金-增值稅Taxpayable-VAT
應交稅金-營業稅Taxpayable-businesstax
應交稅金-消費稅Taxpayable-consumabletax
應交稅金-其他Taxpayable-others
遞延稅款貸項Deferredtaxationcredit
股本Sharecapital
已歸還投資Investmentreturned
利潤分配-其他轉入Profitappropriation-othertransferin
利潤分配-提取法定盈餘公積Profitappropriation-statutorysurplusreserve
利潤分配-提取法定公益金Profitappropriation-statutorywelfarereserve
利潤分配-提取儲備基金Profitappropriation-reservefund
利潤分配-提取企業發展基金Profitappropriation-enterprisedevelopmentfund
利潤分配-提取職工獎勵及福利基金Profitappropriation-staffbonusandwelfarefund
利潤分配-利潤歸還投資Profitappropriation-returninvestmentbyprofit
利潤分配-應付優先股股利Profitappropriation-preferencesharesdividends
利潤分配-提取任意盈餘公積Profitappropriation-othersurplusreserve
利潤分配-應付普通股股利Profitappropriation-ordinarysharesdividends
利潤分配-轉作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares
期初未分配利潤Retainedearnings,beginningoftheyear
資本公積-股本溢價Capitalsurplus-sharepremium
資本公積-接受捐贈非現金資産準備Capitalsurplus-donationreserve
資本公積-接受現金捐贈Capitalsurplus-cashdonation
資本公積-股權投資準備Capitalsurplus-investmentreserve
資本公積-撥款轉入Capitalsurplus-subsidiary
資本公積-外幣資本折算差額Capitalsurplus-foreigncurrencytranslation
資本公積-其他Capitalsurplus-others
盈餘公積-法定盈餘公積金Surplusreserve-statutorysurplusreserve
盈餘公積-任意盈餘公積金Surplusreserve-othersurplusreserve
盈餘公積-法定公益金Surplusreserve-statutorywelfarereserve
盈餘公積-儲備基金Surplusreserve-reservefund
盈餘公積-企業發展基金Surplusreserve-enterprisedevelopmentfund
盈餘公積-利潤歸還投資Surplusreserve-retireinvestmentbyinvestment
主營業務收入Sales
主營業務成本Costofsales
主營業務稅金及附加Salestax
營業費用Operatingexpenses
琯理費用Generalandadministrativeexpenses
財務費用Financialexpenses
投資收益Investmentincome
其他業務收入Otheroperatingincome
營業外收入Non-operatingincome
補貼收入Subsidyincome
其他業務支出Otheroperatingexpenses
營業外支出Non-operatingexpenses
所得稅Incometax
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