2024年4月23日发(作者：)

常用会计科目中英文对照表

会计科目

一、资产类

货币资金

现金

银行存款

其他货币资金

英文

Assets

Cash and cash

equivalents

Cash

Cash in bank

Other cash and cash

会计科目

应付账款

预收账款

代销商品款

应付工资

应付福利费

英文

Account payable

Deposit received

Proxy sale goods

revenue

Accrued wages

Accrued welfarism

短期投资

短期投资跌价准备

应收票据

应收股利

应收利息

应收账款

其他应收款

坏账准备

预付账款

物资采购

原材料

包装物

低值易耗品

材料成本差异

自制半成品

库存商品

商品进销差价

委托加工物资

委托代销商品

受托代销商品

存货跌价准备

分期收款发出商品

equivalents

Short-term nvestments

Short-term investments

falling price reserves

Note receivable

Dividend receivable

Interest receivable

Account receivable

Other notes receivable

Bad debt reserves

Advance money

Supplies purchasing

Raw materials

Wrappage

Low-value onsumption

goods

Materialscost variance

Semi-Finished goods

Finished goods

Differences between

purchasing and selling

price

Work in process –

outsourced

Trust to and sell the

goods on a commission

basis

Commissioned and sell

the goods on a

commission basis

Inventory falling price

reserves

Collect money and

send out the goods by

stages

应付股利

应交税金

其他应交款

他应付款

待转资产价值

预计负债

长期负债

长期借款

应付债券

长期应付款

递延税款

三、所有者权益类

实收资本(或股本)

已归还投资

资本公积

盈余公积

本年利润

利润分配

四、成本类

生产成本

制造费用

劳务成本

五、损益类

主营业务收入

其他业务收入

投资收益

Dividends payable

Tax payable

Other fund in

conformity with

paying

Other payables

Pending changerover

assets value

Anticipation liabilities

Long-term Liabilities

Long-term loans

Bonds payable

Long-term account

payable

Deferral taxes

Owner's equity

Paid-up

Owner’s equity

Capital(or stock)

Investment Returned

Capital reserve

Surplus reserves

Current year profits

Profit distribution

Cost

Cost of manufacture

Manufacturing

overhead Service

costs

Profit and loss

Prime operating

revenue

Other operating

Revenue

Investment income

长期股权投资

长期债权投资

长期投资减值准备

Long-term investment

on stocks

Long-term investment

on bonds

Long-term nvestments

补贴收入

营业外收入

主营业务成本

主营业务税金及附

Subsidize revenue

Non-operating

income

Operating costs

Tax and associate

委托贷款

固定资产

累计折旧

工程物资

在建工程

固定资产清理

无形资产

无形资产减值准备

未确认融资费用

待处理财产损溢

长期待摊费用

二、负债类

短期借款

应付票据

depreciation reserves

Entrust loans

Fixed assets

Accumulated

depreciation

Fixed assets

depreciation reserves

Project goods and

material

Construction-in-process

Liquidation of fixed

assets

Intangible assets

Patents Intangible

Assets depreciation

reserves

Unacknowledged

financial charges

Wait deal assets loss or

income

Long-term deferred and

prepaid expenses

Liability

Short-term borrowing

Notes payable

加

其他业务支出

营业费用

管理费用

财务费用

营业外支出

所得税

以前年度损益调整

charge

Other business

expense

Operating expenses

Adminisstrative

expenses

Finance charge

Nonbusiness

expenditure

Income tax

Prior year income

adjustment