黄岩皇室欧洲十字绣:[推荐]会计科目（中英文对照表达）

1.现金Cash on hand

2.银行存款Cash in Bank

3.其他货币资金 Other cash

4.应收票据 Notes receivable

5.应收账款Accounts receivable

6.其他应收款Other receivable

7.坏账准备 Provision for bad debts

8.预付账款 Payment in advance

9.应收补贴款 Subsidies receivable

10.物资采购 Goods in transit or goods received

11.原材料Raw material

12.保税原材料 Bonded raw material

13.非保税原材料 Non-Bonded raw material

14.原材料—国外进口 Raw material-imported

15.原材料—国内采购 Raw material-purchased domestic

16.包装物 Wrappage

17.保税包装物 Bonded wrappage

18.非保税包装物 Non-bonded wrappage

19.包装物—国外进口 Wrappage-imported

20.包装物—国内采购 Wrappage-purchased domestically

21.低值易耗品Low Value Goods & short Articles

22.材料成本差异Price Variance

23.自制半成品Semi-finished Goods

24.来料加工 Production with imported materials

25.一般贸易 General trade

26.进料加工 Production with purchased materials

27.国内销售 Domestic sales

28.库存商品Finished Goods

29.来料加工出口 Production with imported material

30.一般贸易出口 General trade

31.进料加工出口 Production with purchased materia

32.国内销售 Domestic sales

33.委托加工物资 Raw material to subcontractors

34.存货跌价准备 Inventory reserve

35.分期收款发出商品 Goods delivered on installment

36.待摊费用Prepaid Expense

37.固定资产Fixed Assets

38.办公设备Official Equipment

39.生产设备Production Equipment

40.交通设备Vehicle

41. 累计折旧Accumulated Depreciation

42. 办公设备Official Equipment

43. 生产设备Procuction Equipment

44. 固定资产减值准备 Devalue preparation of fixed as

45. 在建工程 Construction in progress

46. 在建工程减值准备 Devalue preparation of construc

47. 固定资产清理 fixed assets liquidation

48. 无形资产 Intangible asset

49. 无形资产减值准备 Devalue preparation of intangib

50. 长期待摊费用 Long-term prepaid expense

51. 厂房装修款decoration fee

52. 软件费 software

53. 待处理财产损溢 Profits and losses of assets to

54. 待处理流动资产损溢 Profits and losses of current

55. 待处理固定资产损溢 Profits and losses of fixed as

56. 递延投资损失 Deferred loss on investments

57. 其他递延支出Other Deferred Assets

58. 转入Transfer in

59. 摊销Amortization

60. 开办费Organization Expense

61. 开办费摊销Amortization

62. 筹建期间汇兑损失Exchange loss during startup per

63. 短期借款 Short-term loans

64. 长期借款 Long-term loans

65. 应付票据 Notes payable

66. 应付账款Accounts Payable

67. 预收账款 Advances from customers

68. 应付工资Accrued Payroll

69. 生产部Production Dep.

70. 中方管理Domestic Administator

70. 中方管理Domestic Administator

71. 中方个调税Domestic Payroll Tax

72. 外方个调税Overseas Payroll Tax

73. 住房公积金（公司）Housing Fund(Co.)

74. 住房公积金（个人）Housing Fund(individual)

75. 养老金（公司）Pension(Co.)

76. 养老金（个人）Pension(individual)

77. 失业金（公司）Unemployment Insurance(Co.)

78. 失业金（个人）Unemployment Insurance(individual

79. 生育保险Birth Insurance

80. 工伤保险Compo Insurance

81. 医疗保险（公司）Medicare(Co.)

82. 医疗保险（个人）Medicare(individual)

83. 应付福利 Accrued benefits

84. 大额医疗保险 Accrued medicare insurance

85. 应付福利费 Accrued benefits

86. 应付股利 Dividends payable

87. 应交税金Taxes Payable

88. 应交增值税 VAT payable

89. 已交税金 VAT paid

90. 进项税额 Income tax

91. 销项税额 Sale tax

92. 转出未交增值税 VAT for transfer payable

93. 出口退税 Export rebates

94. 进项税额转出 Income tax transfer

95. 出口抵减内销产品应纳税额 Tax to be paid of export-de

96. 转出多交增值税 To transfer overpaid VAT

97. 未交增值税 Unpaid VAT

98. 减免税款 Tax Deduction

99. 应缴个人所得税Payroll Tax

100. 应交所得税 Income tax to be paid

101. 应交车船使用税 Tax on Vehicle to be paid

102. 应交营业税 Sales tax to be paid

103. 其他应交款 Other accounts Payable

104. 其他应交款—教育费附加 Other accounts payable-addit

105. 其他应付款Other Payables

106. 预提费用Accrued Expense

107. 实收资本Paid-in Capital

108. 已归还投资 Investment returned

109. 资本公积 Capital surplus

110. 接受捐赠非现金资产准备 non-cash financial preperati

111. 盈余公积 Surplus reserve

112. 储备基金 Reserve fund

113. 法定盈余公积 Legal surplus reserve

114. 任意盈余公积 Random surplus reserve

115. 法定公益金 Legal commonweal fund

116. 企业发展基金 Enterprise development fund

117. 利润归还投资 Profit capitalized on return of i

118. 本年利润Current Year net Income

119. 利润分配Undistributed Profit

120. 其他转入 Deferred assets value from donation

121. 提取法定盈余公积 Legal surplus reserve

122. 提取法定公益金 Legal benefit reserve

123. 提取储备基金 Legal capital reserve

124. 提取企业发展基金 Enterprise expansion fund

125. 提取职工奖励及福利基金 Workers and staff welfare an

126. 利润归还投资 Profits capital on returned of in

127. 应付优先股股利 Preference dividends payable

128. 提取任意盈余公积 Unspecified surplus reserve

129. 应付普通股股利 General dividends payable

130. 转作资本(或股本)的普通股股利 General dividends transf

131. 未分配利润 Undistributed profits

132. 生产成本Manufacture Cost

133. 加工费 Process fee

134. 包装物 Wrappage

135. 制造费用 Manufacture Expense

136. 转出Transfer Out

137. 工资Salary

138. 福利Welfare

139. 社保费用（公司）Social Insurance(Co.)

140. 劳动保护Labour Protection