會計科目中英對照表

會計科目中英對照表

文章Eva Tsang » 週一 7月 8日, 2013年 5:04 pm

現金 Cash on hand
銀行存款 Cash in bank
其他貨幣資金 Other monetary fund
外埠存款 Deposit in other cities
銀行本票 Cashier's cheque
銀行匯票 Bank draft
信用卡 Credit card
信用保證金 Deposit to creditor
存出投資款 Cash in investing account
短期投資 Short-term investments
股票 Short-term stock investments
債券 Short-term bond investments
基金 Short-term fund investments
其他 Other short-term investments
短期投資跌價準備 Provision for loss on decline in value of short-term investments
應收票據 Notes receivable
應收股利 Dividends receivable
應收賬款 Accounts receivable
其他應收款 Other receivable
壞賬準備 Provision for bad debts
預付賬款 Advance to suppliers
應收補貼款 Subsidy receivable
物資採購 Materials purchased
原材料 Raw materials
包裝物 Containers
低值易耗品 Low cost and short lived articles
材料成本差異 Cost variances of material
自製半成品 Semi-finished products
庫存商品 Merchandise inventory
商品進銷差價 Margin between selling and purchasing price on merchandise
委託加工物資 Material on consignment for further processing
委託代銷商品 Goods on consignment- out
受託代銷商品 Goods on consignment-in
存貨跌價準備 Provision for impairment of inventories
分期收款發出商品 Goods on installment sales
待攤費用 Prepaid expense
長期股權投資 Long-term equity investments
股票投資 Long-term stock investments
其他股權投資 Other long-term equity investments
長期債權投資 Long-term debt investments
債券投資 Long-term bond investments
其他債權投資 Other long-term debt investments
長期投資減值準備 Provision for impairment of long-term investments
委託貸款 Entrusted loan
本金 Principal of entrusted loan
利息 Interest of entrusted loan
減值準備 Provision for impairment of entrusted loan
固定資產 Fixed assets-cost
累計折舊 Accumulated depreciation
固定資產減值準備 Provision for impairment of fixed assets
工程物資 Construction material
專用材料 Specific purpose materials
專用設備 Specific purpose equipments
預付大型設備款 Prepayments for major equipments
為生產準備的工具及器具 Tools and instruments prepared for production
在建工程 Construction in process
在建工程減值準備 Provision for impairment of construction in process
固定資產清理 Disposal of fixed assets
無形資產 Intangible assets
未確認融資費用 Unrecognized financing charges
長期待攤費用 Long-term deferred expenses
待處理財產損溢 Profit & loss of assets pending disposal
待處理流動資產損溢 Profit & loss of current-assets pending disposal
待處理固定資產損溢 Profit & loss of fixed assets pending disposal
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
預收賬款 Advance from customers
代銷商品款 Accounts of consigned goods
應付工資 Wages payable
應付福利費 Welfare payable
應付股利 Dividends payable
應交稅金 Taxes payable
應交增值稅 Value added tax payable
進項稅額 Input VAT
已交稅金 Payment of VAT
轉出未交增值稅 Outgoing of unpaid VAT
減免稅款 VAT relief
銷項稅額 Output VAT
出口退稅 Refund of VAT for export
進項稅額轉出 Outgoing of input VAT
出口抵減內銷產品應納稅額 Merchandise VAT from expert to domestic sale
轉出多交增值稅 Outgoing of over-paid VAT
未交增值稅 Unpaid VAT
應交營業稅 Business tax payable
應交消費稅 Consumer tax payable
應交資源稅 Tax on natural resources payable
應交所得稅 Income tax payable
應交土地增值稅 Land appreciation tax payable
應交城市維護建設稅 Urban maintenance and construction tax payable
應交房產稅 Real estate tax payable
應交土地使用稅 Land use tax payable
應交車船使用稅 Vehicle and vessel usage tax payable
應交個人所得稅 Personal income tax payable
其他應交款 Other fund payable
其他應付款 Other payables
預提費用 Accrued expenses
待轉資產價值 Pending transfer value of assets
預計負債 Estimable liabilities
長期借款 Long-term loans
應付債券 Bonds payable
債券面值 Par value of bond
債券溢價 Bond premium
債券折價 Bond discount
應計利息 Accrued bond interest
長期應付款 Long-term payable
專項應付款 Specific account payable
遞延稅款 Deferred tax
實收資本(或股本) Paid-in capital(or share capital)
已歸還投資 Retired capital
資本公積 Capital reserve
資本(或股本)溢價 Capital (or share capital) premium
接受捐贈非現金資產準備 Restricted capital reserve of non-cash assets donation received
接受現金捐贈 Reserve of cash donation received
股權投資準備 Restricted capital reserve of equity investments
撥款轉入 Government grants received
外幣資本折算差額 Foreign currency capital conversion difference
其他資本公積 Other capital reserve
盈餘公積 Surplus reserve
法定盈餘公積 Statutory surplus reserve
任意盈餘公積 Discretionary earning surplus
法定公益金 Statutory public welfare fund
儲備基金 Reserve fund
企業發展基金 Enterprise development fund
利潤歸還投資 Profit return for investment
本年利潤 Profit & loss summary
利潤分配 Distribution profit
其他轉入 Other adjustments
提取法定盈餘公積金 Extract for statutory surplus reserve
提取法定公益金 Extract for statutory public welfare fund
提取儲備基金 Extract for reserve fund
提取企業發展基金 Extract for enterprise development fund
提取職工獎勵及福利基金 Extract for staff bonus and welfare fund
利潤歸還投資 Profit return of capital invested
應付優先股股利 Preference share dividend payable
提取任意盈餘公積 Extract for discretionary earning surplus
應付普通股股利 Ordinary share dividend payable
轉作資本(或股本)的普通股股利 Ordinary share dividend transfer to capital (or share)
未分配利潤 Undistributed profit
生產成本 Cost of production
基本生產成本 Basic production cost
輔助生產成本 Auxiliary production cost
製造費用 Manufacturing overheads
勞務成本 Labor cost
主營業務收入 Sales revenue
其他業務收入 Revenues from other operations
投資收益 Investment income
補貼收入 Subsidy income
營業外收入 Non-operating profit
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
其他業務支出 Cost of other operations
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
營業外支出 Non-operating expenses
所得稅 Income tax
以前年度損益調整 Prior period profit & loss adjustment
Eva Tsang
 
文章: 10
註冊時間: 週四 7月 4日, 2013年 7:59 pm

Re: 會計科目中英對照表

文章笨笨熊 » 週三 8月 7日, 2013年 11:00 am

Thank you for sharing ! :) :) :)
笨笨熊
 
文章: 13
註冊時間: 週二 7月 30日, 2013年 8:14 am

Re: 會計科目中英對照表

文章會計小白 » 週四 8月 15日, 2013年 2:57 pm

Thanks a lot ~ 8-)
會計小白
 
文章: 12
註冊時間: 週六 7月 13日, 2013年 1:39 pm


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