中国会计科目中英文对照 （所有者权益类、成本类）

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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


[ 本帖最后由 smis 于 2009-7-11 11:34 编辑 ]