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1、会计科目中英文对照表现金Cash流动资产Current asset流动负债 Current liability银行存款Cash in bank留存收益 Retained earnings盈余公积 Surplus reserves普通股 Common stock营运资金净值Net working capital净销售额Net sales折旧 Depreciation已付利息interest paid应纳税收入taxable income股息 Dividends权责发生制 accrual accounting收付实现制 cash-basis accounting可变成本variable cost期
2、间成本period cost固定费率flat-rate 营业现金流 operating cash flow(OCF) 息税前收益 earnings before interest and taxes其他货币资金-外埠存款 Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashiers check 其他货币资金-银行汇票Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards
3、 其他货币资金-信用证保证金Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision
4、for short-term investment长期股权投资-股票投资 Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资 Long term securities investment - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Divi
5、dends receivable应收利息 Interest receivable应收帐款Trade debtors坏帐准备-应收帐款 Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备-其他应收款 Provision for doubtful debts - other debtors 其他流动资产Other current assets物资采购Purchase原材料 Raw materials包装物 Packing materia
6、ls低值易耗品 Low value consumables材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities委托加工物资 Consigned procession material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on installment sales存货跌价准备 Provision for obs
7、olete stocks待摊费用 Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定
8、资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles流动资产净值 Net fixed assets （NFA）累计折I日 Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预
9、付大型设备款 Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilitiesfor production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial
10、property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits
11、应付票据Notes payable应付帐款 Trade creditors (accounts payable)预收帐款 Adanvances from customers代销商品款 Consignment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值Donated assets预计负债 Accrued liabilities应付短期债券 Short-term debentures payable其他流动负债 Other current liabili
12、ties预提费用 Accrued expenses应付工资 Payroll payable应付福利费Welfare payable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm-credit短期借款-担保借款Bankloans-Shortterm-guaranteed一年内到期长期借款 Long termloans due within one year一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans - Long term应付债券-
13、债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债 Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税 Tax payable - business tax
14、应交税金-消费税 Tax payable - consumable tax应交税金-其他 Tax payable - others递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve利润分配-提取法定公益金 Profit appropriation - statutory welfa
15、re reserve利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit利润分配-应付优先股股利 Profit appropriation - preference shares dividends利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 利润分配-应付普通股股利 Profit appropriation - ordinary sharesdividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained ea
