中国会计科目英文翻译

一、资产类Assets

流动资产Current assets

货币资金Cash and cash equivalents

1001 库存现金Cash on hand

1002 银行存款Cash in bank

1009 其他货币资金Other cash and cash equivalents

100901 外埠存款Other city Cash in bank

100902 银行本票Cashiers cheque

100903 银行汇票Bank draft

100904 信用卡Credit card

100905 信用证保证金L/C Guarantee deposits

100906 存出投资款Refundable deposits

1101 交易性金融资产trading financial asset s

应收款 Receivable

1111 应收票据Note receivable

银行承兑汇票Bank acceptance

商业承兑汇票Trade acceptance

1121 应收股利Dividend receivable

1122 应收利息Interest receivable

1131 应收账款Account receivable

1133 其他应收款Others receivables

1141 坏账准备Bad debt reserves

1151 预付账款Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable

库存资产Inventories

1201 物资采购Supplies purchasing

1211 原材料Raw materials

1221 包装物Wrappage

1231 低值易耗品Low-value consumption goods

1232 材料成本差异Materials cost variance

1241 自制半成品Semi-Finished goods

1243 库存商品Finished goods

1244 商品进销差价Differences between purchasing and selling price

1251 委托加工物资Work in process - outsourced

1261 委托代销商品Trust to and sell the goods on a commission basis

1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves

1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses

长期投资Long-term investment

1401 长期股权投资Long-term investment on stocks

140101 股票投资Investment on stocks

140102 其他股权投资Other investment on stocks

1402 长期债权投资Long-term investment on bonds

140201 债券投资Investment on bonds

140202 其他债权投资Other investment on bonds

1421 长期投资减值准备Long-term investments depreciation reserves

股权投资减值准备Stock rights investment depreciation reserves

债权投资减值准备Bcreditors rights investment depreciation reserves

1431 委托贷款 Entrust loans

143101 本金Principal

143102 利息Interest

143103 减值准备Depreciation reserves

1501 固定资产 Fixed assets

房屋Building

建筑物 Structure

机器设备 Machinery equipment

运输设备Transportation facilities

工具器具Instruments and implement

1502 累计折旧Accumulated depreciation

1505 固定资产减值准备Fixed assets depreciation reserves

房屋、建筑物减值准备Building/structure depreciation reserves

机器设备减值准备Machinery equipment depreciation reserves

1601 工程物资Project goods and material

160101 专用材料Special-purpose material

160102 专用设备Special-purpose equipment

160103 预付大型设备款Prepayments for equipment

160104 为生产准备的工具及器具Preparative instruments and implement for fabricate

1603 在建工程Construction-in-process

安装工程Erection works

在安装设备Erecting equipment-in-process

技术改造工程Technical innovation project

大修理工程General overhaul project

1605 在建工程减值准备Construction-in-process depreciation reserves

1701 固定资产清理Liquidation of fixed assets

1801 无形资产Intangible assets

专利权Patents

非专利技术 Non-Patents

商标权Trademarks, Trade names

著作权Copyrights

土地使用权 Tenure

商誉Goodwill

1805 无形资产减值准备Intangible Assets depreciation reserves

专利权减值准备Patent rights depreciation reserves

商标权减值准备trademark rights depreciation reserves

1815 未确认融资费用Unacknowledged financial charges

待处理财产损溢Wait deal assets loss or income

1901 长期待摊费用Long-term deferred and prepaid expenses

1911 待处理财产损溢Wait deal assets loss or income

191101待处理流动资产损溢Wait deal intangible assets loss or income

191102待处理固定资产损溢Wait deal fixed assets loss or income

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 V A T

21710102 已交税金Paying tax

21710103 转出未交增值税Unpaid VA T changeover

21710104 减免税款Tax deduction

21710105 销项税额Substituted money on V A T

21710106 出口退税Tax reimbursement for export

21710107 进项税额转出Changeover withnoldings on VA T

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 V AT changeover

21710110 未交增值税Unpaid V A T

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Capita

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

四、成本类Cost

4101 生产成本Cost of manufacture

410101 基本生产成本Base cost of manufacture

410102 辅助生产成本Auxiliary cost of manufacture

4105 制造费用Manufacturing overhead

材料费Materials

管理人员工资Executive Salaries

奖金Wages

退职金Retirement allowance

补贴Bonus

外保劳务费 Outsourcing fee

福利费Employee benefits/welfare

会议费Coferemce

加班餐费Special duties

市内交通费Business traveling

通讯费Correspondence

电话费Correspondence

水电取暖费Water and Steam

税费Taxes and dues

租赁费Rent

管理费Maintenance

车辆维护费V ehicles maintenance

油料费Vehicles maintenance

培训费Education and training

接待费Entertainment

图书、印刷费Books and printing

运费Transpotation

保险费Insurance premium

支付手续费Commission

杂费Sundry charges

折旧费Depreciation expense

机物料消耗Article of consumption

劳动保护费Labor protection fees

季节性停工损失Loss on seasonality cessation

4107 劳务成本Service costs

五、损益类Profit and loss

收入Income

业务收入OPERA TING 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-OPERA TING 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 adjustment

有关会计科目的中英文对照

一级科目二级科目三级科目四级科目代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market

中国菜谱英文翻译

中国菜谱英语翻译：主食小吃（一） 1、X.O.炒萝卜糕：Turnip Cake with XO Sauce 2、八宝饭：Eight Treasure Rice 3、白粥：Plain Rice Porridge 4、XO酱海鲜蛋炒饭：Stir-fried Rice with Assorted Seafood in XO Sauce 5、鲍鱼丝金菇焖伊面：Stir-fried Noodles with Mushrooms and Shredded Abalone 6、鲍汁海鲜烩饭：Boiled Seafood and Rice with Abalone Sauce 7、鲍汁海鲜面：Seafood Noodles with Abalone Sauce 8炒肝：Stir-fried Liver Beijing Style 9、鸡汤馄饨：Wonton in Chicken Soup 10、炸酱面：Noodles with Bean Paste 、 11、碧绿鲜虾肠粉：Fresh Shrimps in Rice Flour Noodles with Vegetables 12、冰糖银耳炖雪梨：Stewed Sweet Pear with White Fungus 13、菜脯叉烧肠粉：Steamed Rice Rolls with Preserved Vegetables 14、菜盒子：Stir-fried Crispy Cake Stuffed with Vegetable 15、菜肉大馄饨：Pork and Vegetable Wonton 16、菜肉饺子：Dumplings Stuffed with Minced Pork and Vegetable 17、参吧素菜卷：Sweet Dumplings Stuffed with Cream and Mixed Fruits 18、草菇牛肉肠粉：Steamed Rice Noodle Rolls with Mushrooms and Minced Beef 19、叉烧包：Barbecued Pork Bun 20、叉烧焗餐包：Barbecued Pork Dumpling 21、叉烧酥：Cake with Barbecued Pork

会计科目英文缩写

一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable

应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment

中国政府部门英文缩写

-------------------------------------------------------------------------------- From: lijunjiwoaini@https://www.360docs.net/doc/f218487270.html, Subject: Date: Sun, 11 Nov 2007 20:46:40 +0800 中国共产党中央委员会Central Committee of the Communist Party of China 中央政治局Political Bureau of the Central Committee of the CPC 中央政治局常务委员会Standing Committee of the Political Bureau of the CPC 中央书记处Secretariat of the Central Committee of the CPC 中央军事委员会Central Military Commission of the CPC 中央纪律检查委员会Central Commission for Discipline Inspection of the CPC 中央办公厅General Office, CCCPC 中央组织部Organization Department, CCCPC 中央宣传部Publicity Department, CCCPC 中央统一战线部United Front Work Department, CCCPC 中央对外联络部International Liaison Department, CCCPC 中央政法委员会Committee of Political and Legislative Affairs, CCCPC 中央政策研究室Policy Research Office, CCCPC 中央直属机关工作委员会Work Committee for Offices Directly under the CCCPC 中央国家机关工作委员会State Organs Work Committee of the CPC 中央台湾工作委员会Taiwan Affairs Office, CCCPC 中央对外宣传办公室International Communication Office, CCCPC 中央党校Party School of the CPC 中央党史研究室Party History Research Centre, CCCPC 中央文献研究室Party Literature Research Centre, CCCPC 中央翻译局Compilation and Translation Bureau, CCCPC 中央外文出版发行事业局China Foreign Languages Publishing and Distribution Administration 中央档案馆Archives Bureau, CCCPC to have a crush on (someone)； to feel an instant magnetism； to catch one‘s eyes；to hit it off； to have the hots for (someone)； to be attracted to each other. 这些片语，都是描写男女间互相倾慕，两情相悦，有吸引力或一见锺情。例如： * He (she) has a crush on her (him) (他对她十分爱慕) 。 * He felt an instant magnetism when their eyes met. （他们见面时，他立即感到磁性般的吸住）。意指女的外表吸引; 如果是she felt ……那么就是指男的外表吸引。

新准则会计科目英文翻译

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蔡/柴--Tsia/Choi/Tsai 曹/晁/巢--Chao/Chiao/Tsao 岑--Cheng 崔--Tsui 查--Cha 常--Chiong 车--Che 陈--Chen/Chan/Tan 成/程--Cheng 池--Chi 褚/楚--Chu 淳于--Chwen-yu D: 戴/代--Day/Tai 邓--Teng/Tang/Tung 狄--Ti 刁--Tiao 丁--Ting/T 董/东--Tung/Tong 窦--Tou 杜--To/Du/Too

段--Tuan 端木--Duan-mu 东郭--Tung-kuo 东方--Tung-fang E: F: 范/樊--Fan/Van 房/方--Fang 费--Fei 冯/凤/封--Fung/Fong 符/傅--Fu/Foo G: 盖--Kai 甘--Kan 高/郜--Gao/Kao 葛--Keh 耿--Keng 弓/宫/龚/恭--Kung 勾--Kou

古/谷/顾--Ku/Koo 桂--Kwei 管/关--Kuan/Kwan 郭/国--Kwok/Kuo 公孙--Kung-sun 公羊--Kung-yang 公冶--Kung-yeh 谷梁--Ku-liang H: 海--Hay 韩--Hon/Han 杭--Hang 郝--Hoa/Howe 何/贺--Ho 桓--Won 侯--Hou 洪--Hung 胡/扈--Hu/Hoo 花/华--Hua 宦--Huan 黄--Wong/Hwang

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