損益類(lèi)英文對(duì)照(主要的英文說(shuō)法(國(guó)際通用))
1.主要會(huì)計(jì)科目的英文說(shuō)法(國(guó)際通用)
資產(chǎn) assets
流動(dòng)資產(chǎn) current assets
現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
庫(kù)存現(xiàn)金 cash on hand
零用金/周轉(zhuǎn)金 petty cash/revolving funds
銀行存款 cash in banks
在途現(xiàn)金 cash in transit
約當(dāng)現(xiàn)金 cash equivalents
其它現(xiàn)金及約當(dāng)現(xiàn)金 other cash and cash equivalents
短期投資 short-term investment
會(huì)計(jì)科目是對(duì)會(huì)計(jì)要素對(duì)象的具體內(nèi)容進(jìn)行分類(lèi)核算的類(lèi)目。會(huì)計(jì)對(duì)象的具體內(nèi)容各有不同，管理要求也有不同。為了全面、系統(tǒng)、分類(lèi)地核算與監(jiān)督各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的發(fā)生情況，以及由此而引起的各項(xiàng)資產(chǎn)、負(fù)債、所有者權(quán)益和各項(xiàng)損益的增減變動(dòng)，就有必要按照各項(xiàng)會(huì)計(jì)對(duì)象分別設(shè)置會(huì)計(jì)科目。
為了連續(xù)、系統(tǒng)、全面地核算和監(jiān)督經(jīng)濟(jì)活動(dòng)所引起的各項(xiàng)會(huì)計(jì)要素的增減變化，就有必要對(duì)會(huì)計(jì)要素的具體內(nèi)容按照其不同的特點(diǎn)和經(jīng)濟(jì)管理要求進(jìn)行科學(xué)的分類(lèi)，并事先確定分類(lèi)核算的項(xiàng)目名稱，規(guī)定其核算內(nèi)容。
2.哪位有最新的中英文會(huì)計(jì)科目對(duì)照表
新會(huì)計(jì)準(zhǔn)則中英文會(huì)計(jì)科目對(duì)照表中英文會(huì)計(jì)科目對(duì)照表如下：會(huì)計(jì)科目中英對(duì)照表會(huì)計(jì)科目accountingsubject順序號(hào)serialnumber編號(hào)codenumber會(huì)計(jì)科目名稱accountingsubject會(huì)計(jì)科目適用范圍一、資產(chǎn)類(lèi)11001庫(kù)存現(xiàn)金cashonhand21002銀行存款bankdeposit51015其他貨幣資金交易性金融資產(chǎn)應(yīng)收票據(jù)notesreceivable121122應(yīng)收賬款預(yù)付賬款accountprepaid141131應(yīng)收股利應(yīng)收利息其他應(yīng)收款accountsreceivable-others221241壞賬準(zhǔn)備haddebtsreserve281401材料采購(gòu)在途物資原材料rawmaterials321406庫(kù)存商品commoditystocks331407發(fā)出商品goodsintransit361412包裝物及低值易耗品存貨跌價(jià)準(zhǔn)備待攤費(fèi)用持有至到期投資持有至到期投資減值準(zhǔn)備可供出售金融資產(chǎn)長(zhǎng)期股權(quán)投資long-長(zhǎng)期股權(quán)投資減值準(zhǔn)備long-投資性房地產(chǎn)長(zhǎng)期應(yīng)收款long-未實(shí)現(xiàn)融資收益固定資產(chǎn)permanentassets551602累計(jì)折舊固定資產(chǎn)減值準(zhǔn)備在建工程工程物資固定資產(chǎn)清理融資租賃資產(chǎn)租賃專(zhuān)用未擔(dān)保余值租賃專(zhuān)用生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專(zhuān)用生產(chǎn)性生物資產(chǎn)累計(jì)折舊農(nóng)業(yè)專(zhuān)用公益性生物資產(chǎn)農(nóng)業(yè)專(zhuān)用non-油氣資產(chǎn)石油天然氣開(kāi)采專(zhuān)用累計(jì)折耗石油天然氣開(kāi)采專(zhuān)用無(wú)形資產(chǎn)累計(jì)攤銷(xiāo)無(wú)形資產(chǎn)減值準(zhǔn)備商譽(yù)長(zhǎng)期待攤費(fèi)用long-遞延所得稅資產(chǎn)待處理財(cái)產(chǎn)損溢二、負(fù)債類(lèi)debtgroup742001短期借款short-termloan812101交易性金融負(fù)債應(yīng)付票據(jù)notespayable842202應(yīng)付賬款accountpayable852205預(yù)收賬款應(yīng)付職工薪酬應(yīng)交稅費(fèi)taxpayable882231應(yīng)付股利dividendpayable892232應(yīng)付利息interestpayable902241其他應(yīng)付款預(yù)提費(fèi)用預(yù)計(jì)負(fù)債遞延收益deferredincome1002601長(zhǎng)期借款長(zhǎng)期債券long-termbond1062801長(zhǎng)期應(yīng)付款long-未確認(rèn)融資費(fèi)用專(zhuān)項(xiàng)應(yīng)付款遞延所得稅負(fù)債三、共同類(lèi)1123101衍生工具derivativetool1133201套期工具arbitragetool1143202被套期項(xiàng)目arbitrageproject四、所有者權(quán)益類(lèi)1154001實(shí)收資本paid-upcapital1164002資本公積盈余公積earnedsurplus1194103本年利潤(rùn)利潤(rùn)分配庫(kù)存股treasurystock五、成本類(lèi)1225001生產(chǎn)成本productioncost1235101制造費(fèi)用勞務(wù)成本servicecost1255301研發(fā)支出工程施工建造承包商專(zhuān)用工程結(jié)算建造承包商專(zhuān)用機(jī)械作業(yè)建造承包商專(zhuān)用六、損益類(lèi)1296001主營(yíng)業(yè)務(wù)收入利息收入金融共用其他業(yè)務(wù)收入?yún)R兌損益金融專(zhuān)用公允價(jià)值變動(dòng)損益投資收益營(yíng)業(yè)外收入主營(yíng)業(yè)務(wù)成本其他業(yè)務(wù)支出。
3.急求!會(huì)計(jì)科目中英文對(duì)照表誰(shuí)有?
現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價(jià)準(zhǔn)備 Provision for short-term investment 長(zhǎng)期股權(quán)投資-股票投資 Long term equity investment - stocks 長(zhǎng)期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others 長(zhǎng)期債券投資-債券投資 Long term securities investemnt - bonds 長(zhǎng)期債券投資-其他債權(quán)投資 Long term securities investment - others 長(zhǎng)期投資減值準(zhǔn)備 Provision for long-term investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Trade debtors 壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補(bǔ)貼款 Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors 其他流動(dòng)資產(chǎn) Other current assets 物資采購(gòu) 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 cost difference 自制半成品 Self-manufactured goods 庫(kù)存商品 Finished goods 商品進(jìn)銷(xiāo)差價(jià) Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷(xiāo)商品 Consignment-out 受托代銷(xiāo)商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks 待攤費(fèi)用 Prepaid expenses 待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)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(zhǔn)備 Consignment loan - provision 固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery 固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets 工程物資-專(zhuān)用材料 Project material - specific materials 工程物資-專(zhuān)用設(shè)備 Project material - specific equipment 工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment 工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準(zhǔn)備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無(wú)形資產(chǎn)-專(zhuān)利權(quán) Intangible assets - patent 無(wú)形資產(chǎn)-非專(zhuān)利技術(shù) Intangible assets - industrial property and know-how 無(wú)形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights 無(wú)形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights 無(wú)形資產(chǎn)-商譽(yù) Intangible assets - goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets 長(zhǎng)期待攤費(fèi)用 Deferred assets 未確認(rèn)融資費(fèi)用 Unrecognized finance fees 其他長(zhǎng)期資產(chǎn) Other long term assets 遞延稅款借項(xiàng) Deferred assets debits。
4.所有者權(quán)益類(lèi)中英文對(duì)照是什么?
資本Capita 實(shí)收資本（或股本）Paid-upcapital(orstock) 實(shí)收資本Paicl-upcapital 實(shí)收股本Paid-upstock 已歸還投資InvestmentReturned 資本公積Capitalreserve 資本（或股本）溢價(jià)Cpital(orStock)premium 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonatereserve 股權(quán)投資準(zhǔn)備 撥款轉(zhuǎn)入 外幣資本折算差額 其他資本公積Othercapitalreserve 盈余公積Surplusreserves 法定盈余公積Legalsurplus 任意盈余公積Freesurplusreserves 法定公益金 儲(chǔ)備基金Reservefund 企業(yè)發(fā)展基金 利潤(rùn)歸還投資 利潤(rùn)Profits 本年利潤(rùn)C(jī)urrentyearprofits 利潤(rùn)分配Profitdistribution 其他轉(zhuǎn)入Otherchengeoverin 提取法定盈余公積 提取法定公益金 提取儲(chǔ)備基金Withdrawalreservefund 提取企業(yè)發(fā)展基金 提取職工獎(jiǎng)勵(lì)及福利基金'bonusandwelfarefund 利潤(rùn)歸還投資 應(yīng)付優(yōu)先股股利 提取任意盈余公積 應(yīng)付普通股股利 轉(zhuǎn)作資本（或股本）的普通股股利(orstock) 未分配利潤(rùn)Undistributedprofit 以上便是分析內(nèi)容，僅供參考。
5.損益類(lèi)會(huì)計(jì)科目有哪些?
企業(yè)損益類(lèi)科目是指核算企業(yè)取得的收入和發(fā)生的成本費(fèi)用的科目，它具體包括： 主營(yíng)業(yè)務(wù)收入、其他業(yè)務(wù)收入、投資收益、補(bǔ)貼收入、營(yíng)業(yè)外收入、主營(yíng)業(yè)務(wù)成本、主營(yíng)業(yè)務(wù)稅金及附加、其他業(yè)務(wù)支付、營(yíng)業(yè)費(fèi)用、管理費(fèi)用、財(cái)務(wù)費(fèi)用、營(yíng)業(yè)外支出、所得稅、等。
根據(jù)企業(yè)會(huì)計(jì)制度的規(guī)定，損益類(lèi)科目余額，應(yīng)當(dāng)在期末結(jié)轉(zhuǎn)入本年利潤(rùn)科目。結(jié)轉(zhuǎn)后，損益類(lèi)科目期末余額為零。
另外。以前年度損益調(diào)整科目也屬于損益類(lèi)科目，但是，由于其核算的是以前年度的損益調(diào)整，而不是當(dāng)年的損益。
因此，根據(jù)企業(yè)會(huì)計(jì)制度的規(guī)定，該科目余額，在期末不能結(jié)轉(zhuǎn)入本年利潤(rùn)科目，而應(yīng)當(dāng)結(jié)轉(zhuǎn)入利潤(rùn)分配科目。結(jié)轉(zhuǎn)后，該科目期末余額為零。
6.“結(jié)轉(zhuǎn)損益類(lèi)科目”英文怎么表述
結(jié)轉(zhuǎn)損益類(lèi)科目，英文是：transfer profit and loss account詳細(xì)解釋?zhuān)簍ransfer 英[tr?ns?f?：（r）] 美[tr?ns?f?] vt. 使轉(zhuǎn)移； 使調(diào)動(dòng)； 轉(zhuǎn)讓?zhuān)?quán)利等）； 讓與； vi. 轉(zhuǎn)讓?zhuān)?轉(zhuǎn)學(xué)； 轉(zhuǎn)乘； 轉(zhuǎn)會(huì)（尤指職業(yè)足球隊(duì)）； n. 轉(zhuǎn)移； 調(diào)動(dòng)； 換乘； （運(yùn)動(dòng)員） 轉(zhuǎn)會(huì)； [例句]Remove the wafers with a spoon and transfer them to a plate用勺子抄起薄餅，把它們轉(zhuǎn)盛到盤(pán)子里。
profit 英[?pr?f?t] 美[?prɑ：f?t] n. 利潤(rùn)； 收益，得益； 紅利； 凈值利潤(rùn)率； vt. 有益于…，對(duì)…有益的； 得益； 創(chuàng)利潤(rùn)； vi. 獲利； 有益； [例句]Footballers are accustomed to profiting handsomely from bonuses足球運(yùn)動(dòng)員對(duì)獲取豐厚的獎(jiǎng)金已習(xí)以為常。loss 英[l?s] 美[l?：s] n. 損失，減少； 丟失，遺失； 損耗，虧損； 失敗； [例句]The allies suffered less than 20 casualties while enemy losses were said to be high.盟軍傷亡人數(shù)不到20，而敵軍則據(jù)說(shuō)人員損失慘重。
7.會(huì)計(jì)科目中英文對(duì)照表
關(guān)鍵詞匯表
A
Accounting entity 會(huì)計(jì)主體
Accounting equation 會(huì)計(jì)平衡式
Accounting framework 會(huì)計(jì)框架
Accounting period concept 會(huì)計(jì)期間概念
Accounts 賬戶
Accounts payable 應(yīng)付賬款
Accounts receivable 應(yīng)收賬款
Accrual basis for accounting 權(quán)責(zé)發(fā)生制
Accrual concept 應(yīng)計(jì)概念
Accumulated depreciation 累計(jì)折舊
Acid test ratio 速動(dòng)比率
Activity ratios 效率比率
Activity-based costs systems 作業(yè)成本制度
Allowance for bad debts 壞賬準(zhǔn)備
Allowance for doubtful accounts 不良?jí)馁~準(zhǔn)備
Amortization of bond discount 債券折價(jià)攤銷(xiāo)
8.中英文會(huì)計(jì)科目對(duì)照表,
中國(guó)會(huì)計(jì)科目的中英文對(duì)照 一、資產(chǎn)類(lèi) Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 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 L/C Guarantee deposits '100906 存出投資款 Refundable deposits 1101 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 - other 1102 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 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 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 1201 物資采購(gòu) Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫(kù)存商品 Finished goods 1244 商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis 1271 受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 1401 長(zhǎng)期股權(quán)投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權(quán)投資 Other investment on stocks 1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds '140201 債券投資 Investment on bonds '140202 其他債權(quán)投資 Other investment on bonds 1421 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 1431 委托貸款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 減值準(zhǔn)備 Depreciation reserves 1501 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 1502 累計(jì)折舊 Accumulated depreciation 1505 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 1601 工程物資 Project goods and material '160101 專(zhuān)用材料 Special-purpose material '160102 專(zhuān)用設(shè)備 Special-purpose equipment '160103 預(yù)付大型設(shè)備款 Prepayments for equipment '160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 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 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無(wú)形資產(chǎn) Intangible assets 專(zhuān)利權(quán) Patents 非專(zhuān)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 1805 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專(zhuān)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 1815 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 1901 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income '191101待處理流動(dòng)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(fù)債類(lèi) Liability 短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing 2111 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 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷(xiāo)商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax 。
9.會(huì)計(jì)科目英文匯總好心的人給我來(lái)一份,越精辟越好謝謝
中國(guó)會(huì)計(jì)科目的中英文對(duì)照 一、資產(chǎn)類(lèi) 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 Cashiers 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(xiāo)差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis 受托代銷(xiāo)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 Bcreditors 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(zhuān)用材料 Special-purpose material 專(zhuān)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(wú)形資產(chǎn) Intangible assets 專(zhuān)利權(quán) Patents 非專(zhuān)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(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專(zhuān)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(lèi) 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(xiāo)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(xiāo)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(xiāo)產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多。
