外资企业会计科目·中英文对照

1101现金

1111银行存款

1121有价证券

1131应收票据

1141应收帐款

1151坏帐准备

1161预交所得税

1171预付货款

1181内部往来

1191其他应收款

1201待摊费用

1301材料采购

1401原材料

1411包装物

1421低值易耗品

1431材料成本差异

1441委托加工材料

1451自制半成品

1461产成品

1471分期收款发出商品1491存货变现损失准备1501长期投资

1511拨付所属资金

1601固定资产

1611累计折旧

1701在建工程

1801场地使用权

1811工业产权及专有技术1821其他无形资产

1901开办费

1911筹建期间汇兑损失1921递延投资损失

1931其他递延支出

流动负债

2101短期借款

2111应付票据

2121应付帐款

2131应付工资

2141应交税金

2151应付股利

2161预收货款

2171其他应付款

2181预提费用

2191职工奖励及福利基金

长期负债

2201长期借款

2211应付公司债

2212应付公司债溢价或折价其他负债

筹建期间汇兑收益

资本总额

中方投资

3101实收资本

3102已归还投资

外方

3111资本公积

3121公司拨入基金

3201储备基金

3211企业发展基金

3221利润归还投资

外方

3301本年利润

3311未分配利润

税后利润

年初未分配利润

年初未分配利润调整数

可供投资人分配的利润

已分配股利

中方股利

外方股利

年末未分配利润

4101生产成本

直接材料

进口材料

直接工资

在产品及自制半成品年初余额

在产品及自制半成品年末余额

产品生产成本

产成品年初余额

分期收款发出商品年初余额

存货变现损失准备年末余额

产成品年末余额

分期收款发出商品年末余额

存货变现损失准备年初余额4201制造费用

工资

折旧费

修理费

物料消耗

低值易耗品摊销

劳动保护费

水电费

瓣公费

差旅费

运输费

保险费

租赁费

设计制图费

试验检验费

环境保护费

存货盘亏(盘盈)

销售佣金

代销手续费

装卸费

销售服务费

5101产品销售收入

5102销售折扣与折让

5111产品销售税金

5121产品销售成本

5131销售费用

5141管理费用

公司经费

工会经费

董事会费

顾问费

诉讼费

税金

场地使用费

技术转让费

无形资产摊销

其他资产摊销

职工培训费

研究发展费

坏帐损失

交际应酬费

5151财务费用

5201其他业务收入

5211其他业务支出

5501营业外收入

投资收益

投资作价收益

处理固定资产收益

固定资产盘盈

罚款收入

以前年度收益

5601营业外支出

投资损失

投资作价损失

处理固定资产捐失

固定资产盘亏

罚款支出

捐赠支出

非常捐失

以前年度捐失

不减少流动资金的费用和捐失

固定资产折旧

无形资产及其它资产摊销

处理固定资产捐失

长期投资溢价摊销

应付公司债折价摊销

捐赠固定资产支出

库存材料:

原材料

原料及主要材料

辅助材料

外购半成品

修理用备件

燃料

包装物

低值易耗品

在途材料、

委耗加工材料

在产品

自制半成品

产成品

分期收款发出商品

各项存货全年平均余额

每百元销售收入占用的存货资金

存货周转天数

存货中包括

①已经提取变现损失准备的存货

②可变现净值低于成本的其他存货

③待虚理存货短缺及毁揖

产品销售收入

其中:出口产品销售收入

内销产品销售收入

销售折扣与折让

产品销售净额

产品销售税金

产品销售成本

出口产品销售成本

产品销售毛利

销售费用

管理费用

场地使用费

财务费用

利息支出

汇兑损失

产品销售利润

其他业务利润

营业利润

营业外收入

营业外支出

利润总额

固定资产清理收入

收回长期投资

投资转出固定资产

减少无形资产

增加长期借款

增加储借基金和企业发展基金

增加资本

增加资本公积

调整以前年度未分配利润和弥补亏损发行公司债

current assets

cash on hand

cash in bank

marketable securities

notes receivable

account receivable

provision for bad debts

prepaid income tax

advances to suppliers

inter company account

other receivables

prepaid expenses

materials purchased

raw materials

containers

low cost and short lived articles

cost variances of materials

materials in outside processing

semi-finished goods

finished goods

goods on instalment sales

provision for loss on realization of inventory long-term investments

fund to branches

fixed assets

accumulated depreciation

construction in progress

land occupancy right

proprietary technology and patents

other intangible assets

organization expenses

exchange loss during the startup period deferred loss in investments

other deferred expenses

current liabilities

short-term loans

notes payable

accounts payable

accrued payroll

taxes payable

dividends payable

advances from customers

other payable

accrued expenses

staff and workers' bonus and welfare fund long-term liabilities

long-term loans

debentures payable

premium or discount on debentures payable other liabilities

exchange gains for organizing

capitalization

chinese investment

foreign inVestment

paid-ins capital

investment returned

foreigners

capital surplus

fund from head office

reserve fund

enterprise expansion fund

profit capitalised on return of investment

foreigners

current year profit

undistributed profits

pofit after tax

retained earnings at beginning of year

adjustment of retained earnings at beginning of year

balance of profit available for investor distribution

dividends declared

Chinese participants

foreign participants

retained earnings at end of year

cost of production

direct materials

imported materials

direct labor

goods in process and semi-finished goods at beginning of year goods in process and semi-finished goods at end of year

cost of goods manufactured

finished goods at beginning of year

merchandise shipped on instalment sales at oegmnmg of the year loss reserve on realization of inventories at beginning of the year finished goods at end of year

merchandise shipped on instalment sales at end of the year

loss reserve on realization of inventories at end of the year manufacturing expenses

salaries and wages

depreciation

repairs and maintenance

consumable supplies

low-priced and perishable articles (includingamortization)

labor protection expenses

water and electricity

office expenses

travelling expenses

transportation expenses

insurance

rent

designing and drawing expenses

experimental and inspection expenses

environment protection expenses

inventory shortage (average)

selling commission

consignment commission

loading and unloading expenses

advertising

selling service charge

sales

sales discount and allowances

sales tax

cost of sales

selling expenses

general and administrative expenses

company's outlay

labour union dues

expenses of board of directors meetings

advisory expenses

action fee

taxes

payment for the use of site

payment for transfer of technology

amortization of other intangible assets amortization of other assets

expenses for training staff and workers

research and development expenses

bad debts

entertainment expenses

financial expenses

income from other operations

expenses for other operations

non-operating income

income on investment

income on capitalized value of investment income on disposal of fixed assets

overage of fixed assets

penalty and fine received

income of previous years

non-operating expenses

loss on investment

loss on capitalized value of investment

loss on disposal of fixed assets

shortage of fixed assets

penalty and fine paid

contribution and donation

extraordinary loss

expenses and losses of previous years

amounts not affecting working capital depreciation of fixed assets

amortization oCintangible and other assets

loss from disposal of fixed assets

amortization of premium on long term investments amortization of discount on bonds payables donated fixed assetsexnenses

stores in stock:

materials and supplies

raw materials

auxiliarymaterials

semi-products purchased

spare parts for repair and maintenance

fuel

containers

low-priced and perishable articles

stores in transit

stores in outside processing

goods in process

semi-finished goods

finished goods

merchandise shipped on instalment sales

average balance of inventories for the year

amount of inventories per 100 Yuan of sales

length of inventory turnover (days)

inventory balance including

inventories drew loss reserve from realization

other inventories of which net realizable value is lower than cost shortage and spoilage of inventories to be written off

sales of products

including: export sales

home sales:

sales discount and allowances

net sales

sales tax

cost of sales

cost of export sales

gross profit on sales

selling expenses

general and administrative expenses

payment for use of site

financial expenses

interest expenses

exchange loss

profit on sales

profit from other operations

operating profit

non-operating income

non-operating expenses

total profit

proceeds from disposal of fixed assets

decrease of long term investments

fixed assets transferred out as investments

decrease of intangible assets

increase of long term loans

increase of reserve funds and expansion funds

increase of capital

increase of capital surplus

adjusting retained earnings of previous years and deficit coverage increase of bonds