英文会计科目

英文会计科目 一、资资资 资存资金 cash on hand 资行存款 bank deposit 其他资资资金 other monetary capital 交易性金融资资 transaction monetary assets 资收票据 notes receivable 资收资款 Account receivable 资付资款 account prepaid 资收股利 dividend receivable 资收利息 accrued interest receivable 其他资收款 accounts receivable-others 坏资准资 had debts reserve 采资 procurement of materials 在途物资 materials in transit 原材料 raw materials 资存商品 commodity stocks 资出商品 goods in transit 包物及低资易耗品 装wrappage and low value and easily wornout articles 存资跌价准资 reserve against stock price declining 待资资用 fees to be apportioned 持有至到期投资 hold investment due 持有至到期投资资准资 减hold investment due reduction reserve 可供出金融资资 售financial assets available for sale 资期股资投资 long-term stock ownership investment 资期股资投资资准资 减long-term stock ownership investment reduction reserve 投资性房地资 investment real eastate 资期资收款 long-term account receivable 未资资融资收益 unrealized financing income 固定资资 permanent assets 累资折 旧accumulated depreciation 固定资资资准资减permanent assets reduction reserve 在建工程 construction in process 工程物资 engineer material 固定资资理 清disposal of fixed assets 融资租资资资 租资资用 financial leasing assets exclusively for leasing 未保余资 租资资用 担unguaranteed residual value exclusively for leasing 生资性生物资资 资资资用 productive living assets exclusively for agriculture 生资性生物资资累资折 资资资用 旧productive living assets accumulated depreciation exclusively for agriculture 公益性生物资资 资资资用 non-profit living assets exclusively for agriculture 油资资 石油天然资采资用 气气oil and gas assets exclusively for oil and gas exploitation 累资折耗 石油天然资采资用 气accumulated depletion exclusively for oil and gas exploitation 无形资资 intangible assets 累资资资 accumulated amortization 无形资资资准资 减intangible assets reduction reserve商 誉business reputation 资期待资资用 long-term deferred expenses 资延所得资资 税deferred income tax assets 待资理资资资溢 waiting assets profit and loss二、资资资 debt group 短期借款 short-term loan 交易性金融资资 transaction financial liabilities资付票据 notes payable 资付资款 account payable 资收资款 item received in advance 资付资工薪酬 employee pay payable 资交资 税tax payable 资付股利 dividend payable 资付利息 interest payable 其他资付款 other account payable 资提资用 withholding expenses 资资资资 estimated liabilities 资延收益 deferred income 资期借款 money borrowed for long term 资期资券 long-term bond 资期资付款 long-term account payable 未资融资资用 确unacknowledged financial charges 资资资付款 special accounts payable 资延所得资资 税deferred income tax liabilities三、共同资 衍生工具 derivative tool 套期工具 arbitrage tool 被套期资目 arbitrage project 四、所有者资益资 资收资本 paid-up capital 资本公资 contributed surplus 盈余公资 earned surplus 本年利资 profit for the current year 利资分配 allocation of profits 资存股 treasury stock 五、成本资 生资成本 production cost 制造资用 cost of production 资资成本 service cost 研资支出 research and development expenditures #工程# 建造承包商资用 engineering construction exclusively for construction contractor 工程资算 建造承包商资用 engineering settlement exclusively for construction contractor 机械作资 建造承包商资用 mechanical operation exclusively for construction contractor 六、资益资 主资资资收入main business income 利息收入 金融共用 interest income financial sharing 其他资资收入 other business income 资资资益 金融资用 exchange gain or loss exclusively for finance 公允价资资资资益 sound value flexible loss and profit 投资收益 income on investment 资资外收入 nonrevenue receipt 主资资资成本 main business cost 其他资资支出 other business expense 资资金及附加 税business tariff and annex 利息支出 金融共用 interest expense financial sharing 资资用 售marketing cost 156 6602 管理资用 managing cost 资资资用 financial cost 158 6604 勘探资用 exploration expense 资资资资失 减loss from asset devaluation 资资外支出 nonoperating expense 161 6801 所得 税income tax 以前年度资益资整prior year profit and loss adjustment