当前位置：文档之家› 会计科目英文翻译

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 现金 Cash

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 Cashier's 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 短期投资 Short-term investments

'110101 股票 Short-term investments - stock

'110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves

应收款 Account 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 Other notes receivable

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 Bcreditor's

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 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 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 Vehicles 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 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 adjustment

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

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

减：委托贷款减值准备 Less: Provision for entrusted loan receivable

长期投资净额 Net bal of long-term investment

其中：合并价差 Include: Goodwill (Negative goodwill)

固定资产 Fixed assets

固定资产原值 Cost

减：累计折旧 Less: Accumulated Depreciation

固定资产净值 Net bal

减：固定资产减值准备 Less: Impairment for fixed assets

固定资产净额 NBV of fixed assets

工程物资 Material holds for construction of fixed assets

在建工程 Construction in progress

减：在建工程减值准备 Less: Impairment for construction in progress

在建工程净额 Net bal of construction in progress

固定资产清理 Fixed assets to be disposed of

固定资产合计 Total fixed assets

无形资产及其他资产 Other assets & Intangible assets

无形资产 Intangible assets

减：无形资产减值准备 Less: Impairment for intangible assets

无形资产净额 Net bal of intangible assets

-! 长期待摊费用 Long-term deferred

expense

融资租赁——未担保余值 Finance lease – Unguaranteed residual values

融资租赁——应收融资租赁款 Finance lease – Receivables

其他长期资产 Other non-current assets

无形及其他长期资产合计 Total other assets & intangible assets

递延税项 Deferred Tax

递延税款借项 Deferred Tax assets

资产总计 Total assets

负债及所有者（或股东）权益 Liability & Equity

流动负债 Current liability

短期借款 Short-term loans

应付票据 Notes payable

应付账款 Accounts payable

已结算尚未完工款

预收账款 Advance from customers

应付工资 Payroll payable

应付福利费 Welfare payable

应付股利 Dividend payable

应交税金 Taxes payable

其他应交款 Other fees payable

其他应付款 Other payable

预提费用 Accrued Expense

预计负债 Provision

递延收益 Deferred Revenue

一年内到期的长期负债 Long-term liability due within one year

其他流动负债 Other current liability

流动负债合计 Total current liability

长期负债 Long-term liability

长期借款 Long-term loans

应付债券 Bonds payable

长期应付款 Long-term payable

专项应付款 Grants & Subsidies received

其他长期负债 Other long-term liability

长期负债合计 Total long-term liability

递延税项 Deferred Tax

递延税款贷项 Deferred Tax liabilities

负债合计 Total liability

少数股东权益 Minority interests

所有者权益（或股东权益）Owners’ Equity

实收资本（或股本） Paid in capital

减；已归还投资 Less: Capital redemption

实收资本（或股本）净额 Net bal of Paid in capital

资本公积 Capital Reserves

盈余公积 Surplus Reserves

其中：法定公益金 Include: Statutory reserves

未确认投资损失 Unrealised investment losses

未分配利润 Retained profits after appropriation

其中：本年利润 Include: Profits for the year

外币报表折算差额 Translation reserve

所有者（或股东）权益合计 Total Equity

负债及所有者（或股东）权益合计 Total Liability & Equity

三、利润及利润分配表 Income statement and profit appropriation

一、主营业务收入 Revenue

减：主营业务成本 Less: Cost of Sales

主营业务税金及附加 Sales Tax

二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss)

加：其他业务收入 Add: Other operating income

减：其他业务支出 Less: Other operating expense

减：营业费用 Selling & Distribution expense

管理费用 G&A expense

财务费用 Finance expense

三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)

加：投资收益（亏损以“—”填列） Add: Investment income

补贴收入 Subsidy Income

营业外收入 Non-operating income

减：营业外支出 Less: Non-operating expense

四、利润总额（亏损总额以“—”填列）Profit before Tax

减：所得税 Less: Income tax

少数股东损益 Minority interest

加：未确认投资损失 Add: Unrealised investment losses

五、净利润（净亏损以“—”填列） Net profit ( - means loss)

加：年初未分配利润 Add: Retained profits

其他转入 Other transfer-in

六、可供分配的利润 Profit available for distribution( - means loss)

-! 减：提取法定盈余公积 Less:

Appropriation of statutory surplus reserves

提取法定公益金 Appropriation of statutory welfare fund

提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund

提取储备基金 Appropriation of reserve fund

提取企业发展基金 Appropriation of enterprise expansion fund

利润归还投资 Capital redemption

七、可供投资者分配的利润 Profit available for owners' distribution

减：应付优先股股利 Less: Appropriation of preference share's dividend

提取任意盈余公积 Appropriation of discretionary surplus reserve

应付普通股股利 Appropriation of ordinary share's dividend

转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital

八、未分配利润 Retained profit after appropriation

补充资料： Supplementary Information:

1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments

2．自然灾害发生损失 Losses from natural disaster 3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies

4．会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates

5．债务重组损失 Losses from debt restructuring

现金流量表 Cash Flow Statement

一、经营活动产生的现金流量： Cash Flow from Operating Activities:

销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services

收到的税费返还 Refunds of taxes

收到的其他与经营活动有关的现金 Cash received relating to other operating activities

现金流入小计 Sub-total of cash inflows

购买商品、接受劳务支付的现金 Cash paid for goods or receiving services

支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees

支付的各项税费 Tax payments

支付的其他与经营活动有关的现金 Cash paid relating to other operating activities

现金流出小计 Sub-total of cash outflows

经营活动产生的现金流量净额 Net Cash Flow from Operating Activities

二、投资活动产生的现金流量： Cash Flow from Investing Activities:

收回投资所收到的现金 Cash received from disposal of investments

处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units

取得投资收益所收到的现金 Cash received from investments income

处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets

购买子公司所收到的现金 Cash received by acquisition of subsidiary

收到的其他与投资活动有关的现金 Cash received relating to other investing activities

现金流入小计 Sub-total of cash inflows

购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets

投资所支付的现金 Cash paid to acquire investments

支付的其他与投资活动有关的现金 Cash payments relating to other investing activities

现金流出小计 Sub-total of cash outflows

投资活动产生的现金流量净额 Net Cash Flow from Investing Activities

三、筹资活动产生的现金流量： Cash Flow from Financing Activities:

吸收投资所收到的现金 Cash received by investors

借款所收到的现金 Cash received from borrowings

其中：从金融机构借款所收到的现金Include: Cash received from financial institution borrowings

收到的其他与筹资活动有关的现金 Cash received relating to other financing activities

现金流入小计 Sub-total of cash inflows

偿还债务所支付的现金 Repayments of borrowings

其中：偿还金融机构债务所支付的现金Include: Repayments of financial institution borrowings

分配股利、利润和偿付利息所支付的现金Dividends paid, profit distributed or interest paid

支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities

现金流出小计 Sub-total of cash outflows

筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities

四、汇率变动对现金的影响额 Effect of Foreign Currency Translation

五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents

现金流量附表： Supplementary Information:

1.将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:

净利润 Net Profit

加：少数股东损益 Add: Minority interest

加：计提的资产减值准备 Impairment losses on assets

固定资产折旧 Depreciation of fixed assets

无形资产摊销 Amortisation of intangible assets

长期待摊费用摊销 Amortisation of long-term deferred expenses

待摊费用减少（减：增加） Decrease (increase) in deferred expenses

预提费用增加（减：减少） Increase (decrease) in accrued expenses

处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets

固定资产报废损失 Losses on write-off of fixed assets

财务费用 Finance expense (income)

投资损失（减、收益） Losses (gains) arising from investments

递延税款贷款（减、借项） Deferred tax credit (debit)

存货的减少（减、增加） Decrease (increase) in inventories

经营性应收项目的减少（减、增加）Decrease (increase) in receivables under operating activities

经营性应付项目的增加（减、减少）Increase (decrease) in payables under operating activities

其他 Others

经营活动产生的现金流量净额 Net cash flow from operating activities

2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments:

债务转为资本 Conversion of debt into capital

一年内到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability

融资租入固定资产 Fixed assets acquired under finance leases

3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:

现金的期末余额 Cash at the end of the period

减：现金的期初余额 Less: cash at the beginning of the year

加：现金等价物的期末余额 Add: cash

equivalents at the end of the period

减：现金等价物的期初余额 Less: cash

equivalents at the beginning of the period

现金及现金等价物净增加额 Net increase

in cash and cash equivalents

常见职务、职位英文翻译

常见职位、职务英文译名 Accounting Assistant 会计助理 Accounting Clerk 记帐员 Accounting Manager 会计部经理 Accounting Stall 会计部职员 Accounting Supervisor 会计主管 Administration Manager 行政经理 Administration Staff 行政人员 Administrative Assistant 行政助理 Administrative Clerk 行政办事员 Advertising Staff 广告工作人员 Airlines Sales Representative 航空公司定座员 Airlines Staff 航空公司职员 Application Engineer 应用工程师 Assistant Manager 副经理 Bond Analyst 证券分析员 Bond Trader 证券交易员 Business Controller 业务主任 Business Manager 业务经理 Buyer 采购员 Cashier 出纳员 Chemical Engineer 化学工程师 Civil Engineer 土木工程师 Clerk/Receptionist 职员／接待员 Clerk Typist & Secretary 文书打字兼秘书 Computer Data Input Operator 计算机资料输入员 Computer Engineer 计算机工程师 Computer Processing Operator 计算机处理操作员 Computer System Manager 计算机系统部经理 Copywriter 广告文字撰稿人 Deputy General Manager 副总经理 Economic Research Assistant 经济研究助理 Electrical Engineer 电气工程师 Engineering Technician 工程技术员 English Instructor/Teacher 英语教师

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

会计科目英文词汇

中国注册会计师考试英文测试词汇整理现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier's check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference

常见职务职位英文翻译

常见职务职位英文翻译希望对你有帮助哦!总公司Head Office分公司Branch Office营业部Business Office人事部Personnel Department(人力资源部)Human Resources Department总务部General Affairs Department财务部General Accounting Department销售部Sales Department促销部Sales Promotion Department国际部International Department出口部Export Department进口部Import Department公共关系Public Relations Department广告部Advertising Department企划部Planning Department产品开发部Product Development Department研发部Research and Development Department(R&D)秘书室Secretarial PoolAccounting Assistant 会计助理Accounting Clerk 记帐员Accounting Manager 会计部经理Accounting Stall 会计部职员Accounting Supervisor 会计主管Administration Manager 行政经理Administration Staff 行政人员Administrative Assistant 行政助理Administrative Clerk 行政办事员Advertising Staff 广告工作人员Airlines Sales Representative 航空公司定座员Airlines Staff 航空公司职员Application Engineer 应用工程师Assistant Manager 副经理Bond Analyst 证券分析员Bond Trader 证券交易员Business Controller 业务主任Business Manager 业务经理Buyer 采购员Cashier 出纳员Chemical Engineer 化学工程师

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

常见职位职务英文翻译

常见职位职务英文翻译 Accounting Assistant会计助理 Accounting Clerk记帐员 Accounting Manager会计部经理 Accounting Stall会计部职员 Accounting Supervisor会计主管 Administration Manager行政经理 Administration Staff行政人员 Administrative Assistant行政助理 Administrative Clerk行政办事员 Advertising Staff广告工作人员 Airlines Sales Representative航空公司定座员 Airlines Staff航空公司职员 Application Engineer应用工程师 Assistant Manager副经理 Bond Analyst证券分析员 Bond Trader证券交易员 Business Controller业务主任 Business Manager业务经理 Buyer采购员 Cashier出纳员 Chemical Engineer化学工程师 Civil Engineer土木工程师 Clerk/Receptionist职员／接待员 Clerk Typist&Secretary文书打字兼秘书 Computer Data Input Operator计算机资料输入员Computer Engineer计算机工程师 Computer Processing Operator计算机处理操作员Computer System Manager计算机系统部经理 Copywriter广告文字撰稿人 Deputy General Manager副总经理 Economic Research Assistant经济研究助理 Electrical Engineer电气工程师 Engineering Technician工程技术员 English Instructor/Teacher英语教师 Export Sales Manager外销部经理 Export Sales Staff外销部职员 Financial Controller财务主任 Financial Reporter财务报告人 F.X.(Foreign Exchange)Clerk外汇部职员 F.X.Settlement Clerk外汇部核算员 Fund Manager财务经理 General Auditor审计长 General Manager/President总经理

新准则会计科目英文翻译

新准则会计科目英文翻译一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益unrealized financing income 54 1601 固定资产permanent assets 55 1602 累计折旧accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程construction in process 58 1605 工程物资engineer material 59 1606 固定资产清理disposal of fixed assets 60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产intangible assets 68 1702 累计摊销accumulated amortization

中国姓氏英文翻译大全

中国姓氏英文翻译大全- - [b][u]中国姓氏英文翻译大全- -[/u][/b] A: 艾--Ai 安--Ann/An 敖--Ao B: 巴--Pa 白--Pai 包/鲍--Paul/Pao 班--Pan 贝--Pei 毕--Pih 卞--Bein 卜/薄--Po/Pu 步--Poo 百里--Pai-li C:

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

会计科目英文翻译

-! 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 现金 Cash 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 Cashier's 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 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account 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 Other notes receivable 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 Bcreditor's rights investment depreciation reserves

中国常见行政职务名称英文翻译

行政职务名称（副）主席：（vice-）president/chairman （副）总理：（vice-）premier 总书记：general secretary （副）秘书长：（deputy）secretary-general （副）部长：（vice-）minister （副）局长：（vice-）bureau director （副）省长：（vice-）governor （副）市长：（vice-）mayor （副）县长：（vice-）head of a county （副）主任：(deputy) director （副）处长：(deputy) section chief,head of a depart. （副）科长：(deputy) section chief/manager 大专院校（副）校长：（vice-）president; (vice-) chancellor 专业技术职称（副）教授：(associate) professor 讲师：lecturer 助教：assistant teacher 研究员：research fellow 助理研究员：assistant research fellow （副）编审：(associate) professor of editorship 助理编辑：assistant editor 主任医师：professor of medicine 主治医师：consultant 高级经济师：senior business engineer 高级会计师：senior accountant 高级统计师：senior statistician

中国会计科目的中英文对照

中国会计科目的中英文对照—负债类二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 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 value added tax 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 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费用 Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 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 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest

各种职位的英文翻译

各种职位的英文翻译 qa 是英文 quality assurance 的简称，中文含义是质量保证； qc 是英文 quality control 的简称，中文含义是质量控制。 IPQC 是过程检验工程师 JQE 是品质工程师 DQA 是设计品保工程师 SQE 共货商管理工程师 Administration( 行政部分) 行政主管 File Clerk 档案管理员行政助理 Office Manager 办公室经理行政秘书 Receptionist 接待员办公室文员 Secretary 秘书 Inventory Control Analyst 存货控制分析 Staff Assistant 助理 Mail Room Supervisor 信件中心管理员 Stenographer 速记员 Order Entry Clerk 订单输入文员 Telephone Operator 电话操作员 Shipping/Receiving Expediter 收发督导员 Ticket Agent 票务代理 Vice-President of Administration 行政副总裁 Typist 打字员 Executive and Managerial( 管理部分 ) Retail Store Manager 零售店经理 Food Service Manager 食品服务经理 Executive Marketing Director 市场行政总监 HMO Administrator 医疗保险管理 Assistant Store Manager 商店经理助理 Operations Manager 操作经理 Assistant Vice-President 副总裁助理 Production Manager 生产经理 Chief Executive Officer(CEO) 首席执行官 Property Manager 房地产经理 Chief Operations Officer(COO) 首席运营官 Branch Manager 部门经理 Controller(International) 国际监管 Claims Examiner 主考官 Director of Operations 运营总监 Controller(General) 管理员 Field Assurance Coordinator 土地担保协调员 General Manager 总经理 Management Consultant 管理顾问 District Manager 市区经理 Hospital Administrator 医院管理 President 总统 Import/Export Manager 进出口经理 Product Manager 产品经理 Insurance Claims Controller 保险认领管理员 Program Manager 程序管理经理 Insurance Coordinator 保险协调员 Project Manager 项目经理 Inventory Control Manager 库存管理经理 Regional Manager 区域经理 Manager(Non-Profit and Charities) 非盈利性慈善机构管理 Service Manager 服务经理 Manufacturing Manager 制造业经理 Vending Manager 售买经理 Telecommunications Manager 电信业经理 Vice-President 副总裁 Transportation Manager 运输经理 Warehouse Manager 仓库经理 Education and Library Science( 教育部分 ) Daycare Worker 保育员 ESL Teacher 第二外语教师 Developmental Educator 发展教育家 Head Teacher 高级教师 Foreign Language Teacher 外语教师 Librarian 图书管理员 Guidance Counselor 指导顾问 Music Teacher 音乐教师 Library Technician 图书管理员 Nanny 保姆 Physical Education Teacher 物理教师 Principal 校长 School Psychologist 心理咨询教师 Teacher 教师 Special Needs Educator 特种教育家 Teacher Aide 助理教师 Art Instructor 艺术教师 Computer Teacher 计算机教师 College Professor 大学教授 Coach 教练员 Assistant Dean of Students 助理训导长 Archivist 案卷保管员 Vocational Counselor 职业顾问 Tutor 家教、辅导教师 Auditor 审计师 Accountant 会计员，会计师 Administration Assistant 行政助理 Administrator 行政主管 Assistant Manager 副经理 Assistant Production Manager 副厂长 Business Manager 业务经理 Cashier 出纳员 Chief Accountant 总会计主任 Chief Engineer 总工程师 Civil Engineer 土木工程师 Clerk 文员(文书) Director 董事 Electrical Engineer 电气工程师 Executive Director 行政董事 Executive Secretary 行政秘书 Financial Controller 财务总监 Foreman 领班，组长 General manager 总经理 Junior clerk 低级文员（低级职员） Manager 经理 Marketing Executive 市场部主任 Marketing Manager 市场部经理 Marketing Officer 市场部办公室主任 Mechanical Engineer 机械工程师 Merchandiser 买手（商人） Messenger 信差（邮递员） Office Assistant 写字楼助理（办事员） Administrative Director Executive Assistant Executive Secretary General Office Clerk

文档之家

会计科目英文翻译

常见职务、职位英文翻译

有关会计科目的中英文对照

最新中国政府部门英文翻译

会计科目英文词汇

常见职务职位英文翻译

会计科目英文缩写

常见职位职务英文翻译

新准则会计科目英文翻译

中国姓氏英文翻译大全

会计科目英文翻译

中国常见行政职务名称英文翻译

中国会计科目的中英文对照

各种职位的英文翻译