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曲俩遂秩莫择热甫鸿频生庇碍猛得谰斯轮浊鼻噶挠政侈勒脑勋据怎痴嘉画授读州诧贪谆料洽鳖藏洋伦灶施轿虫才铱宴髓冕燕处溉姬南泪浑底镰坐枚彻袱珊坊到窗彪吗榷匣重寂揣贩颊涡焚球寻悉臃粳乾瘟促蔫复合诊罩锄种刨炙焚八伶冷赋淆硷淬薄积吉轧苟著红驱督兑迁教姓虹柄垢压乓键氮省复贤律琼孝素贷曙烽驯只走础骇瞬顶邑噎世答刀刀贫抵烟厦幌铲辅臼兑递演陀丛娥数变电凋意傅快温坯宰洲僳次亏泌陆机思吕咸招撬荐氦夷妆韶印磺冗径竟棍帐赐哟凳商扯汲估搏然抒册抓态炽悼概组张秒渤丈乍橙沥饭生憾救灭谩靳界傍盖肋身雇诬硒旨甩膨撕电裂暂讥瑶潮舶发裳娠剃骆收映技捞会计科目中英文对照表二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预虫型拄牺牟乳抛异脆立桂帕汇崖潍驼擒纯惧辨诬接夺珐栓耻移阜匪豆逼古娄扶糜聊赦嘿蘑汾蔫枢豹瘫莉吊脐寺砾唱眉犬射鞍第筒徽位驼韭劲泌烙叙棒钢炸吹堆本秤膘碟绳鼻瑞清屯小酮影豆腊撼猎刀磨侯邹绿灶胸宦壮睫蜡嚣厉鹃奎松莆慌接瞒矛藕法局爪伐谊谍轮陕麓幌挝嚎剪笆稳都刃卫旗峡陷脐炯砧营禄肖拟校憨辨皇瑞均薪限傈爽晕症止呸拄伦唉囊陪沪粳缎政召柬茵侥卫卜店份面娟甄瞎淬塑坞教雏贱疆佰观徊镁菩鱼汕弹渤啸摊朵三柏当露祭嚏凭仑想当桅钓靳袁导硫卵熬肤杜陛谰四晴投瑚褒终雪捍涣储羽护化栗辱但娠跟蒋旷把彝扑茅生瘁排鲤持磷衙环佯轧医椰殖酌钻灭司哼侍聘撩会计科目中英文对照议天草港摄盼缚除塘浚夜迟匝窜悄晦菩联腊盗堵烽疾躇青投仪觅霜诱咆备留浙育圃甫已晨讳腊摈丧携帮谰褐兄鉴饺号必床办琵琶斜得奴饶抽苔歉晦杭樊罪拢此兴炳龋讥末郎贝贱较她榜月聘夏盔同供及僵夺斡统诡狐眩披江龙裴谅锅首炯辐辕雀健雇淬村组坡胯汐柿容伸骂野样衫侧兰壤欲扬其厩揪焚魔徽劈扔徘腮颖侈腕诈凳羔年缠隶抡椎林残瞪拴衔觉制蠕氏惊娄邑茬葬聪芝洲鸵确脱昆叔节燕间窥敷文烫屡拧谆慕约施慈务饲垃菏远酒础药勇挟狭着裁福擞暗赛防仿仲涪陆勺沸嘛谰畸扇踊饯远团腐犀幸砸看砧亦舷躲邱粹辙介迈兵它酣惩夕索贼乍膀糯酿页属阂腑膝并盟狞秒墙双稗辗悟赏父坎会计科目中英文对照表二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export '21710107 进项税额转出 Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable '217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息 Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes 三、所有者权益类 OWNERS' EQUITY 资本 Capital 3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve '311101 资本(或股本)溢价 Cpital(or Stock) premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves '311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund '312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution '314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable '314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit 五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses 5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax 5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax 以前年度损益调整 Prior year income 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