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中英文会计科目对照表

UFPrn20080327095638

科目名称

现金 Cash on hand

银行存款 Cash in bank

应收账款 Accounts receivable

其他应收款 Other receivables

押金 Deposit

员工借款 employee advance

其他借款 other advance

代垫款 money advanced

坏账准备 Provision for bad debts

预付账款 Advances to suppliers

在途物资 materials in transit

包装物 Wrappage

低值易耗品 Low-value consumption goods

库存商品 Finished goods

存货跌价准备 Inventory falling price reserves

待摊费用 Deferred and prepaid expenses

固定资产 Fixed assets

累计折旧 Accumulated depreciation

固定资产减值准备 Fixed assets depreciation reserves

在建工程 Construction in process

固定资产清理 Liquidation of fixed assets

无形资产 Intangible assets

无形资产减值准备 Intangible Assets depreciation reserves

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

装修费用 decoration fees

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

短期借款 Short-term borrowing

应付账款 Accounts payable

预收账款 Deposit received

应付工资 Accrued wages

应付福利费 Accrued welfarism

应付股利 Dividends payable

应交税金 Tax payable

应交增值税 VAT payable

进项税额 Withholdings on VAT

已交税金 Paying tax

转出未交增值税 Unpaid VAT changeover

减免税款 Tax deduction

销项税额 Substituted money on VAT

出口退税 Tax reimbursement for export

进项税额转出 Changeover withnoldings on VAT

出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover

未交增值税 Unpaid VAT

应交营业税 Business tax payable

应交消费税 Consumption tax payable

应交资源税 Resources tax payable

应交所得税 Enterprise income tax payable

应交土地增值税 Land appreciation tax payable

应交房产税 Real estate tax payable

应交土地使用税 Land use tax payable

应交车船使用税 Vehicle and vessel usage tax payable

应交个人所得税 Individual income tax payable

印花税 Stamp duty

其他应交款 Other fund in conformity with paying

五险一金 Social benefit and housing fund

其他应付款 Other payables

预提费用 Drawing expense in advance

预计负债 Anticipation liabilities

长期借款 Long-term loans

实收资本(或股本) share capital

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