房屋所有权证翻译

法律翻译笔记（一）房屋租赁property tenancy预租pre-leasing法定代表人legal representative股权equity interestpurpose and business scope 宗旨及经营范围contribution 认缴（资本）non-compete(non-competition) 不竞争（协议／条款）deadlock/impasse 僵局（条款）interim meeting 临时会议early termination 提前终止（协议等）fair market value 公平市价without regard to its conflict of laws provisions(OR without reference to conflicts of law principles)（但）排除冲突法的适用waiver 弃权headings 标题subject to PRC laws 受中国法律约束（二）Agreement for Acquiring Increased Registered Capital 认购增资协议Conditions Precedent （交易等的）先决条件without cause 无理由to the best knowledge of 就……所知encumber (property, etc.) 对（财产等）设定他方权利time is of the essence 时间是关键要素意向书letter of intent多功能（地产）multi-purpose综合性（物业等）complex土地使用权land use right合作经营公司Contractual/Cooperative Joint Venture （CJV）合资经营公司Equity Joint Venture (EJV)尽力use its best efforts促使cause...to...预租pre-completion (NOT pre-leasing)许可证permit (NOT approval)可以对抗第三人be good against any claims made by any third party商品房commercial/condominium (NOT commodity house)尾款final payment业主owner法律翻译Tips# 法律文件中列举项目的最后一项前的"or"或"and"表示充分或必要的逻辑关系，不可略译。

房产证翻译成英文房产证（Premises Permit）即通常所说的“房本”，是购房者通过交易取得房屋的合法所有权，可依法对所购房屋行使占有、使用、收益和处分的权利的证件。

即《房屋所有权证》，是国家依法保护房屋所有权的合法凭证。

房屋所有者凭证管理和使用自己的房屋。

房产证包括房屋所有权证和房屋共有权证，在通常意义上，房产证是房屋所有权证的简称，是由不动产登记机关发放的证明房屋所有权归属的书面凭证。

如果说在全世界哪个国家的人最热衷房产，那么一定非中国人莫属。

甚至为了表达这一社会现象，中国人甚至创造出了一个全新的词语“中国式买房”，它指的是中国民众在面对居高不下的房价，为了买到一套适合自己的房子，不得不关心时事、政策、经济，中国的普通老百姓可以随口将国内生产总值（GDP）、居民消费指数（CPI）等一系列经济学专业术语结合时政，对当前房价的影响作出自己的理论判断。

这种社会的现象的初衷仅仅是尽可能在适合的地点用合适的价格买到一套不会贬值的房子而已。

因为一套房产的背后承载的是中国人一代人或者几代人的财富积累。

造成这种现象不仅是中国传统中的“重买轻租”观念影响，更与社会发展城镇化进程有关，房产从过去满足居住需求已经演变成争夺教育资源、居住环境、医疗资源等社会资源关联，另一方面，现阶段的房产已经从居住品过度成投资品，成为中国老百姓家庭资产最重要的组成部分。

拥有房产表明房产所有人在国内拥有优质的资产，既可以作为申请贷款的抵押物，如果想要出国，还可以作为证明个人财务水平的重要证明材料之一，一份翻译得当的房产证可以增大过签概率。

房产证翻译成英文的注意事项：1、房产证翻译件内容必须与原件保持完全一致，不允许出现错译漏译现象。

2、房产证拥有全国统一的格式，翻译件需保证与原件排版基本一致，核心内容不允许擅自改变位置，涉及官方印章、钢印等关键信息的，应该截图予以保留，并附翻译说明。

3、提交的房产证翻译件应该严格按照签证中心官网要求，提供符合文件要求的翻译件，比如英属联邦制国家会要求提交的翻译件文末附译者声明，译员个人信息包括译员签名、译员所在单位地址和联系方式、译员证书编号、译员翻译日期；美国签证中心要求提交的翻译件必须是与申请人无利益相关的第三方人员。

房产证翻译Certificate of House Property Right Translation房产证封面 Cover of Certificate of House Property Right's translation中华人民共和国People’s Republic of China房屋所有权证 Certificate of House Property Right房产证首页翻译 First page of Certificate of House Property Right's translation根据《中华人民共和国民法典》等法律法规，为保护不动产权利人合法权益，对不动产权利人申请登记的本证所列不动产权利，经审查核实，准予登记，颁发此证。

According to the Civil Code of the People's Republic of China and other laws and regulations, in order to protect the legitimate rights and interests of the real estate right holder, the real estate rights listed in this certificate that the real estate right holder applies for registration shall be approved for registration after review and verification, and this certificate shall be issued.登记机构：北京市规划和自然资源委员会不动产登记专用章（朝阳）（盖章）Registration Authority: Beijing Municipal Commission of Planning and Natural Resources, Special Seal for Real Estate Registration （Chaoyang) (Sealed)xxxx年xx月xx日 xxxx.xx.xx中华人民共和国自然资源部监制 Made and Supervised by the Ministry of Natural Resources of the People's Republic of ChinaCode No xxxxxxx信息页翻译 Information page translation京（xxxx）朝不动产第 xxxx 号 Beijing （xxxx）Chao Zi House Property Right Certificate No.xxxx权利人 Owner of the house张三 Zhang San共有情况 Co-ownership 共同共有 Joint possessionCircumstance坐落 Location xx区xxx里 xxx号楼xx层xxx Room xx, xxthFloor, Building xx, xxx Community, ChaoyangDistrict不动产单元号 Real estate unitnumberxxxxxxxxx权利类型 Right type国有建设用地使用权/房屋所有权 State-ownedconstruction land use rights/house ownership权利性质 Right nature出让/商品房 Transfer/Commercial residentialbuilding用途 Use住宅 Residence面积 Area共有宗地面积xx 平方米/房屋建筑面积xx 平方米A total land area of xx square meters/houseconstruction area of xx square meters使用期限 Expiration date/权利其他状况 Other status of rights 持证人：张三房屋结构：钢筋混凝土结构专有建筑面积：xx平方米分摊建筑面积：xx平方米房屋总层数xx层房屋所在层：xx层Certificate holder: Zhang SanHouse structure: reinforced concrete structure Exclusive building area: xx square meters Allocated building area: xx square meters Total number of floors: xx floorsBuilding floor: xx floors附记Remarks共有权人 Co-owner of the house 房屋所有权证号 Certificate number of house property right张三 Zhang San 京（xxxx）朝不动产权第xxxx号 Beijing（xxxx）Chao Zi House Property Right Certificate No.xxxx李四 Li Si 京（xxxx）朝不动产权第xxxx号 Beijing（xxxx）Chao Zi House Property Right Certificate No.xxxx。

房产证英文翻译件模板房产证翻译件模板中华人民共和国房屋所有权证 Housing Ownership Certificate of the P.R.China中华人民共和国建设部监制 Printed by the Ministry of Construction of the P. R. China沪房权证 xx 字第 xxxx 号 Hu Real Estate Certificate xx No: xxxx 根据《中华人民共和国宪法》、《中华人民共和国城市房地产管理法》，为保护房屋所有权人的合法权益，对所有权人申请登记的本证所列房产，经审查属实，特发此证。

In accordancewith the Constitution of the People's Republic of China and the Law of the People's Republic of China on the Administration of Urban Real Estate, in order to protect the legal rights and interests of the house-owners, the Real Estate listed on this Certificate, which was applied by the house-owner, is confirmed to be authentic, and it is hereby to issue this Certificate. 发证机关 (盖章)Issued by: shanghai Land and Natural Resource & House Management Bureau (Seal) 房屋所有权人 House owner房屋坐落 House location丘(地)号 Land No.产别 Real estate category 私有产 Private房屋状况幢号 Building房号 Room No. 结构 structure 混合 Admixture房屋总层数 Total Story number of the Building所在层数 Story number the house in建筑面积(平方米)Building area xxx(平方米) xxx squaremeters设计用途 design purpose 住宅 Residence合计 Total xxx(平方米) xxx square meters共有人 Person number of co-ownership 共有权证号自 Co-ownership certificate No. 至 from to土地使用情况摘要Summary of land use conditions土地证号Land certificate No. 使用面积(平方米) Usable floor area 权属性质 Ownership quality 使用年限年月日至年月日 Use period From to设定他项权利摘要Summary of the right of other designed items权利人权利种类权利范围权利价值(元)Obligee Right Category Right scope Right Value(Yuan)设定日期约定期限注销日期Designed date Agreed period Cancellation data附记Footnote上海市xx区房屋土地管理局Issued by: shanghai Land and Natural Resource & HouseManagement Bureau of xx District填发单位(盖章)Beijing Land and Natural Resource & House Management Bureau of xx District (seal)填发日期:Date of issue:上海市房屋登记表shanghai Real Estate Registration Form坐落 House location图号 Drawing No.所有权人 House owner地号 Land No.产别私产Real estate category Private房屋用途住宅House usage Residential宗地面积Land area楼、平房建筑占地总面积分摊xxx(平方米)Total aera of building and single-story house area of apportionment xxx square meters平房建筑面积Building area of single-story house楼房建筑面积 xxx(平方米)Building area of building xxx square meters 楼、平房建筑总面积xxx(平方米)Total building area of building and sing-story house xxx sq.meters 楼号或幢号部位及房号Building No. Site and Room No. 结构混合房屋总层数 Structure Admixture Total story number 所在层数建成年份Story number the house locate Year of construction 建筑面积Building area合计 xxx (平方米) Totalxxx square meters套数 Set套内建筑面积(含阳台) xxx(平方米)Building area within the set(include balcony) xxx square meters 阳台建筑面积 xx(平方米)Building area of the balcony square meters 共有分摊建筑面积 xx(平方米)Building area of sharing xx square meters 建筑占地面积分摊xxxx(平方米)Floor area of Usable the building Shared area of apportionment xxxx square meters测绘日期: Date of mapping:填表人: 检查人:Fill-in person Check person填表日期: Date of filling in the form:上海房地产勘查测绘所监制不得翻印Printed by Shanghai Real Estate Surveying and DrawingOffice. It shall not be copied.。

房产证常用词汇Property ownership certificate 权属人property owner 身份证号码identity card no. 国籍nationality 房屋所有权来源source of housing ownership **年×月购买purchased in房屋用途usage of the house 占有房屋份额share of the house ×栋×××号全套，××平米full owner of suite***,building no.** area:***square meters 房屋所有权性质property of housing ownership 土地使用权来源source of land-use right 出让assignment 土地使用权性质property of land-use right 国有state-owned 房地坐落site of the house 房屋情况state of the house建筑结构architecture 钢精混凝土结构armoured concrete 层数floors竣工日期date of completion 建基面积area of the building base 建筑面积building area 其中住宅建筑面积domestic building area 其中套内建筑面积room building area—transmission construction area 四墙归属ownership of four walls 东。

西。

南。

北：自墙east,south,west,north: 土地情况state of land 地号land no. 图号chart no.用途：住宅usage:house 土地等级land grade 使用权类型type of tenure 中止日期expiration date使用权面积area of tenure 自用面积area of own use 共用面积area of public use 使用权证号license number of tenure 填证机关department of filling certificate 房地产共有情况state of mutual ownership(use) of resl estate 共有(用)人person of mutual owmership(use) 占有房屋份额share of the house共有(有)权证号certificate number of mutual ownership(use) 纳税情况state of taxation 契价agreed price税率tax rate种类type 纳税taxRegistry departmen seal of XX land resources and house administration Bureau Registry date:Bank,Shen Fang Di Zi No. 30XXXXX(Original)Shenzhen Municipal Planning and Land andResources Bureau (Chop)Register date: XXX, 199X房地产英语词汇大全property 物业，资产interest 产权subsidiary 附属机构，子公司valuation 评估open market value 公开市场价值leaseback 售后回租（即租回已出售的财产）on a residual basis 剩余法capital value 资本价值cost of development 开发费（指拆迁费，七通一平费等）professional fee 专业人员费（指勘察设计费等）finance costs 融资成本（指利息等）sale proceeds 销售收益on the basis of capitalisation 资本还原法floor area 建筑面积title document 契约文书plaza 购物中心land use certificate 土地使用证commercial/residential complex 商住综合楼land use fee 土地使用费（获得土地使用权后，每年支付国家的使用土地费用）Grant Contract of Land Use Right 土地使用权出让合同plot ratio 容积率site coverage 建筑密度land use term 土地使用期project approval 项目许可planning approval 规划许可commission 佣金permit 许可证business license 营业执照strata-title 分层所有权public utilities 公共设施urban planning 城市规划state-owned land 国有土地fiscal allotment 财政拨款grant or transfer 出让或转让the Municipal Land Administration Bureau 市土地管理局infrastructure 基础设施financial budget 财政预算public bidding 公开招标auction 拍卖negotiation /agreement协议land efficiency 土地效益location classification 地段等级projecting parameter 规划参数government assignment 政府划拨administrative institution 行政事业单位key zones for development 重点开发区tract 大片土地biding document 标书prerequisitioned land 预征土地competent authorities 主管部门construction project 建设项目planning permit of construction engineering 建设工程规划许可证go through the formalities 办手续comprehensive sub-areas综合分区reconstruction of old area 旧区改造purchasing power 购买力property trust 物业信托equity 权益cash flows 现金流量appreciation 增值disposition 处置hedge 保值措施income tax shelter 收入税的庇护downturn （经济）衰退wealth maximisation 最大限度的增加财产（同其他投资相比） forecast 预测rules-of-thumb techniques 经验法mortgage lender 抵押放贷者vacancy 空房discounted cash flow models 折现值现金流量模型expectation 期望值letting 出租equity reversion 权益回收bad debts 坏帐depreciation allowances 折旧费supplies 日常用品utilities 公共事业设备allowances for repairs and maintenance维修费unpaid mortgage balance 抵押贷款欠额stamp duty印花税recession 衰退<br>overproduction 生产过剩glut 供过于求high-technology 高科技investment strategy投资策略circulation 发行量entrepreneur 倡导者，企业家coliseum 大体育场，大剧院chambers （商业资本家联合组织的）会所arena 室内运动场socioeconomic status 社会经济地位amenities 便利设施condominium 个人占有公寓房，一套公寓房的个人所有权income bracket 收入档次tenement 分租合住的经济公寓area code （电话）地区代码community 社区assessment估价downzone 降低区划规模housing residences住宅GENERAL ROOM NAME 常用房间名称办公室office 服务用房service room 换班室shift room 休息室rest room （break room）起居室living room 浴室bathroom 淋浴间shower 更衣室locker room 厕所lavatory 门厅lobby 诊室clinic 工作间workshop电气开关室switchroom 走廊corridor 档案室archive 电梯机房lift motor room 车库garage 清洁间cleaning room 会议室（正式） conference room 会议室meeting room 衣柜间ward robe 暖风间H.V.A.C room 饭店restaurant 餐厅canteen, dining room 厨房kitchen 入口entrance 接待处reception area 会计室accountant room 秘书室secretary room 电气室electrical room 控制室control room 工长室foreman office 开关柜室switch gear 前室antecabinet （Ante.）生产区production area 马达控制中心Mcc多功能用房utility room 化验室laboratory room 经理室manager room 披屋（阁楼） penthouse 警卫室guard house建筑制图用语：Front Elevation 前立面Left Elevation 左立面Right Elevation 右立面Rear Elevation 后立面Foundation Plan 地下室平面（如果只有一层）First Floor Plan 一层平面（如果没有地下室也可叫做首层平面）Second Floor Plan 二层平面Stair Section 楼梯剖面Roof Plan 屋顶平面说明：Plan 和Section 都可理解为某层平面中的面的含义，但是严格来说Section 是剖切了的平面图而Plan 是没有剖切到的。

此文档收集于网络，如有侵权请联系网站删除房产证英文翻译模板Property own ership certificate 房产证权属人property owner身份证号码identity card no.国籍nationality房屋所有权来源source of hous ing own ership ** 年x月购买purchased in房屋用途usage of the house占有房屋份额share of the house x栋xxx号全套，xx平米full own er of suite***,buildi ng n o.** area:***square meters 房屋所有权性质property of hous ing own ership 土地使用权来源source of land-use right 岀让assignment土地使用权性质property of land-use right 国有state-owned房地坐落site of the house 房屋情况state of the house 建筑结构architecture 钢精混凝土结构armoured concrete层数floors 竣工日期date of completion 建基面积area of the building base 建筑面积building area 其中住宅建筑面积domestic buildi ng area其中套内建筑面积room buildi ng area四墙归属ownership of four walls 东。

西。

南。

北：自墙east,south,west ,n orth: 土地情况state of la nd 地号land no.图号chart no.用途：住宅usage:house土地等级land grade使用权类型type of tenure 中止日期expiration date 使用权面积area of tenure 自用面积area of own use 共用面积area of public use 使用权证号license number of tenure 填证机关department of filling certificate 房地产共有情况state of mutual own ership(use) of resl estate 共有(用)人person of mutual owmership(use) 占有房屋份额share of the house共有(有)权证号certificate number of mutual ownership(use)纳税情况state of taxation 契价agreed price 税率tax rate 种类type 纳税tax只供学习与交流。

House Ownership Certificate No. 房产证号Property Owner 房屋所有权人Shared of The House 共有情况Site of The House房屋坐落Registration Date 登记时间Property of Land Ownership 房屋性质Usage 规划用途Complete Residential House 成套住宅State ofThe House 房屋状况Total Number of Stories总层数Building AreaArea建筑面积Domestic BuildingArea 室内建筑面积Others其他State of Land土地状况LandNo.地号Source of LandOwnership土地使用权取得方式Period of Use土地使用年限Blank Below以下空白Excursus附记Mortgage 抵押Issuance Department: 填发单位I confirm that the translation is accurate. Liu YilinTEM 8 Code:EVIII 1510049455 17 June, 2016Plane Figure Of Individual Household Division 房产分户图Property Location 房产坐落Building Year 建成年份 Domestic Building Area 套内建筑面积Land No. 房地号 Building Structure 建筑结构 ferroconcrete 钢混 Area of Public Use 公摊面积 Total Floors 总层数Owner ’s Floor 所在层数Property Area 产权面积Survey Date: 绘图日Surveyor: 测绘人 Proofreader: 校核人Scale 比例尺。

房地产业基本术语标准中华人民共和国行业标准JGJ／T 30－2003 2003年6月1日起实施1总则1.0.1为使我国房地产行业术语规范化，利于国内外交流，促进房地产事业的发展，制定本标准。

1.0.2本标准适用于房地产行业及其相关领域。

1.0.3本标准依据《中华人民共和国城市房地产管理法》、《中华人民共和国土地管理法》编制。

1.0.4房地产业基本术语除应符合本标准外，尚应符合国家现行的有关强制性标准的规定。

2房地产业一般术语2.0.1房地产real estate，real property可开发的土地及其地上定着物、建筑物，包括物质实体和依托于物质实体上的权益。

2.0.2不动产immovable property依自然性质或法律规定不可移动的土地、土地定着物、与土地尚未脱离的土地生成物、因自然或者人力添附于土地并且不能分离的其他物。

包括物质实体和依托于物质实体上的权益。

2.0.3土地land地球表层的陆地部分及其以上、以下一定幅度空间范围内的全部环境要素，以及人类社会生产生活活动作用于空间的某些结果所组成的自然—经济综合体。

2.0.4房屋house供人们生产、居住或者作其他用途的建筑物的总称。

2.0.5地产estate土地和固着其上不可分割的部分所共同形成的物质实体以及依托于物质实体上的权益。

2.0.6房产house property个人或者团体保有所有权的房屋连同保有使用权的地基以及依托于房屋、地基物质实体上的权益。

2.0.7房地产业real estate industry从事房地产投资、开发、经营、管理和服务的产业。

2.0.8房地产所有权real estate title房地产权属所有人依照法律、法规规定对其所有的房地产享有占有、使用、收益、处分的权利。

2.0.9房地产使用权real estate user依照法律法规规定对土地加以利用和对房屋依法占有、使用、收益和有限处分的权利。

2.0.10物业property特指正在使用中和已经可以投入使用的各类建筑物及附属设备、配套设施、相关场地等组成的单宗房地产实体以及依托于该实体上的权益。

00会计科目英文翻译一、资产类 Assets 000000000流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 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 deposits1101 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 - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 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 reserves1291 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 investment1401 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 stocks1402 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 bonds1421 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 creditor'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 reserves1501 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 implement1502 累计折旧 Accumulated depreciation1505 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 reserves1601 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 fabricate1603 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 project1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 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 Goodwill1805 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 reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 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 (海归论坛)000000000二、负债类 Liability (海归论坛)00000000短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 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 platetax(VVULPT) payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changeover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 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 year2311 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 interest2321 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 year2331 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 year2341 递延税款 Deferral taxes 000000000三、所有者权益类 OWNERS' EQUITY 000000000资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paid-up capital实收股本 Paid-up stock3103 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 reserve3121 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 Profits3131 本年利润 Current year profits3141 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 (海归论坛) 000000000四、成本类 Cost (海归论坛)000000004101 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 manufacture4105 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 cessation4107 劳务成本 Service costs (海归论坛)000000000五、损益类 Profit and loss (海归论坛)000000000收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 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 revenue5201 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 revenue5301 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 charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 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 value5405 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 Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得税 Income tax 000000000。