English-Chinese Accounting vocabulary

English-Chinese Accounting vocabulary - ·Ýù ·Ý ù g...

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Unformatted text preview: ·Ýù ·Ý ù g· Ý ù ª g· Ý ù ª ·Ýù Assets Current assets j Cash and cash equivalents j 1001 Cash s 1002 Cash in bank · Ý ùj 1009 g · Ý ù j Other cash and cash equivalents ª '100901 Other city Cash in bank · Ý jù '100902 Cashier's cheque · Ý jù '100903 Bank draft · Ý jù '100904 Credit card s '100905 L/C Guarantee deposits gª · Ý jù '100906 Refundable deposits ª · Ý jù 1101 Short-term investments · Ý ùj '110101 Short-term investments stock s '110102 Short-term investments corporate bonds s '110103 Short-term investments corporate funds s '110110 Short-term investments other s 1102 Short-term investments falling price reserves Account receivable s 1111 Note receivable · Ý ùj Bank acceptance j Trade acceptance j 1121 Dividend receivable · Ý ùj 1122 Interest receivable · Ý ùj 1131 Account receivable · Ý ùj 1133 Other notes receivable ª · Ý ùj 1141 Bad debt reserves · Ý ùj 1151 Advance money · Ý ùj 1161 ª · Ý ù j Cover deficit by state subsidies of receivable Inventories j 1201 Supplies purchasing · Ý ùj 1211 Raw materials s 1221 Wrappage s 1231 Low-value consumption goods ª · Ý ùj 1232 Materials cost variance g· Ý ùj ª 1241 Semi-Finished goods ª · Ý ùj 1243 Finished goods · Ý ùj 1244g · Ý ù j Differences between purchasing and selling price ª 1251 g · Ý ù j Work in process outsourced ª 1261 · Ý ù j Trust to and sell the goods on a commission basis g ª 1271· Ý ù j Commissioned and sell the goods on a commission basis g ª 1281 g · Ý ù j Inventory falling price reserves ª 1291 Collect money and send out the goods by stages 1301 Deferred ·ÝøØ ·Ý ø Ø 1401 g · ª '140101 '140102 1402 g · ª '140201 '140202 1421 ÝøØ · Ý øØ gª · Ý ø Ø ÝøØ · Ý øØ gª · Ý ø Ø 1431 '143101 '143102 '143103 1501 ·ÝøØ · Ý øØ ·ÝøØ s s ·Ýø Ø ·Ýø Ø · Ýø Ø 1502 1505 ·ÝøØ ²` 1601 '160101 '160102 '160103 '160104 1603 ·Ýø ª · Ýø g· Ý ø ª ª·Ýø ·ÝøØ · Ý øØ · Ý øØ gª · Ý ø Ø 2H „ ·ÝøØ Ø Ø Ø Ø 1605 1701 1801 s ª ·Ý ø Ø s s ª·Ýø Ø s g· Ý ø Ø ª ·ÝøØ and prepaid expenses Long-term investment Long-term investment on stocks Investment on stocks Other investment on stocks Long-term investment on bonds Investment on bonds Other investment on bonds Long-term investments depreciation reserves Stock rights investment depreciation reserves Bcreditor's rights investment depreciation reserves Entrust loans Principal s Interest s Depreciation reserves Fixed assets Building Structure Machinery equipment Transportation facilities Instruments and implement Accumulated depreciation Fixed assets depreciation reserves Building/structure depreciation reserves Machinery equipment depreciation reserves Project goods and material Special-purpose material Special-purpose equipment Prepayments for equipment Preparative instruments and implement for fabricate Construction-in-process Erection works Erecting equipment-in-process Technical innovation project General overhaul project Construction-in-process depreciation reserves Liquidation of fixed assets Intangible assets Patents Non-Patents Trademarks, Trade names Copyrights Tenure Goodwill 1805 Intangible Assets depreciation reserves Patent rights depreciation reserves trademark rights depreciation reserves Unacknowledged financial charges Wait deal assets loss or income Long-term deferred and prepaid expenses Wait deal assets loss or income Wait deal intangible assets loss or income Wait deal fixed assets loss or income gª · Ý ñ gª · Ý ñ 1815 g · Ý ñ ª gª · Ý ñ 1901 g · Ý ñ ª 1911 g · Ý ñ ª 191101 Ø 191102 Ø Liability ª·Ýñ · Ýñ2101 2111 gª · Ý ñ g· Ý ñ ª 2121 2131 2141 ª 2151 2153 2161 2171 '217101 '21710101 '21710102 '21710103 '21710104 '21710105 '21710106 '21710107 '21710108 € E K gª Ð ¸ é '21710109 '21710110 '217102 '217103 '217104 '217105 '217106 gª · '217107 '217108 '217109 · Ý ñ· Ý ñ- · Ý ñ· Ý ñ· Ý ñ· Ý ñª · Ý ñ· ñ· Ý ñª · Ý -ñ · Ý -ñ · Ý -ñ gª · Ý -ñ · Ý -ñ · Ý -ñ · Ý -ñ gª · Ý -ñ ðà gª · Ý -ñ ª · Ý -ñ ª · Ý -ñ ª · Ý -ñ ª · Ý -ñ ª · Ý -ñ Ý -ñ Ø ª · Ý -ñ gª · Ý -ñ Current liability Short-term borrowing Notes payable Bank acceptance Trade acceptance Account payable Deposit received Proxy sale goods revenue Accrued wages Accrued welfarism Dividends payable Tax payable value added tax payable Withholdings on VAT Paying tax Unpaid VAT changeover Tax deduction Substituted money on VAT Tax reimbursement for export Changeover withnoldings on VAT Export deduct domestic sales goods tax Overpaid VAT changeover Unpaid VAT Business tax payable Consumption tax payable Resources tax payable Income tax payable Increment tax on land value payable Tax for maintaining and building cities payable Housing property tax payable Tenure tax payable '217110· Ý -ñ gª '217111 gª · Ý -ñ 2176 ª · Ý ñ 2181 ª · Ý ñ2191 · Ý ñ· Ýñ2201 g · Ý ñ ª 2211 · Ý ñ·Ý ñ 2301 Vehicle and vessel usage license plate tax(VVULPT) payable Personal income tax payable Other fund in conformity with paying Other payables Drawing expense in advance Other liabilities Pending changerover assets value Anticipation liabilities Long-term Liabilities Long-term loans Long-term loans due within one year Long-term loans due over one year Bonds payable Face value, Par value Premium on bonds Discount on bonds Accrued interest Long-term account payable Accrued financial lease outlay Long-term account payable due within one year Long-term account payable over one year Special payable Long-term special payable due within one year Long-term special payable over one year · Ý ñ- 0¨ 0¨ 2311 '231101 '231102 '231103 '231104 2321 · Ý ñ· Ý -ñ · Ý -ñ · Ý -ñ · Ý -ñ ª · Ý ñ- gª · Ý ñ v v v v 2331 ª · Ý ñ- v v v 2341 ñ ·Ý Deferral taxes OWNERS' s 3101 · Ýñ ·Ý ñ3103 s 3111 '311101 '311102 '311103 '311105 '311106 '311107 3121 '312101 ( s ) s ª · Ý ñ· Ý ñ( s ‰n m gª · Ý -ñ · Ý -ñ gª · Ý -ñ · Ý ñgª · Ý -ñ s ) EQUITY Capital Paid-up capital(or stock) Paicl-up capital Paid-up stock Investment Returned Capital reserve Cpital(or Stock) premium s Receive non-cash donate reserve Stock right investment reserves Allocate sums changeover in Foreign currency capital Other capital reserve Surplus reserves Legal surplus '312102 '312103 '312104 '312105 '312106gª · s 3131 3141 '314101 '314102 '314103gª · '314104 '314105 '314106 '314107gª · '314108 gª '314109 '314110 gª '314111 s '314115 û ˆ ª·Ý gª · Ý û ˆ ª · Ý ûˆ · Ý ûˆ gª · Ý û ˆ Ý ûˆ ·Ýûˆ ·Ýûˆ · Ý ûˆ Ý ûˆ gª · Ý û ˆ ‰h ø Ý ûˆ · Ý ûˆ · Ý ûˆ ( s gª · Ý ) ˆ û Undistributed profit Free surplus reserves Legal public welfare fund Reserve fund Enterprise expension fund Profits capitalizad on return of investment Profits Current year profits Profit distribution Other chengeover in Withdrawal legal surplus Withdrawal legal public welfare funds Withdrawal reserve fund Withdrawal reserve for business expansion Withdrawal staff and workers' bonus and welfare fund Profits capitalizad on return of investment Preferred Stock dividends payable Withdrawal other common accumulation fund Common Stock dividends payable Common Stock dividends change to assets(or stock) Cost ª· Ý ûˆ 4101 '410101 '410102 4105 s gª · Ý û ˆ s s s ª·Ýû ˆ s s ·Ý û ˆ ª·Ýûˆ s s ª·Ý û ˆ s s s ·Ýûˆ gª · Ý û ˆ gª · Ý û ˆ ·Ýûˆ Cost of Base cost of Auxiliary cost of Manufacturing manufacture manufacture manufacture overhead Materials Executive Salaries Wages Retirement allowance Bonus Outsourcing fee Employee benefits/welfare Coferemce Special duties Business traveling Correspondence Correspondence Water and Steam Taxes and dues Rent Maintenance Vehicles Vehicles Education and maintenance maintenance training Entertainment Books and printing Transpotation Insurance premium Commission Sundry charges Depreciation expense Article of consumption Labor protection fees Loss on seasonality cessation s s s gª · Ý ñ j s s ª · Ý ñj s s ª· Ý ñ j ª·Ýñ j gª · Ý ñ j 4107ñ j ·Ý Service costs Profit ª ·Ýj ñ s · Ý ñj 5101 g· Ý ñj ª gª · Ý ñ j ·Ý ñj 5102 g· Ý ñj ª OPERATING Prime operating Sales Service Other operating Sales · Ýñ j s ª ·Ý ñj p ª· Ý ñ j ·Ý ñ j 5201 · Ý ñj gª · Ý ñ j gª · Ý ñ j ‰d H 5203 g· Ý ñ j ª 5301 ·Ýñj p g ª · Ý ñj ª · Ýñj s · Ý ñj ª · Ý ñj and loss Income INCOME revenue revenue revenue revenue materials Wrappage lease Remise right of assets revenue Reimbursement of income tax Other revenue Investment income Current investment income Long-term investment income Withdrawal of entrust loans reserves Subsidize revenue Subsidize revenue from country Other subsidize revenue NON-OPERATING INCOME Non-cash deal income Cash overage Net income on disposal of fixed assets Income on sales of intangible assets Fixed assets inventory profit Net amercement income Outlay 5401 g· Ý ñj ª gª · Ý ñ j ·Ýñj 5402 s s gª · Ý ñ j s ª·Ýñj 5405 g· Ý ñj ª gª · Ý ñ j Y ü s 5501 ª· Ý ñ j s s s s 5502 · Ýñj s g· Ý ñ j ª s s · Ýñj gª · Ý ñ j s gª · Ý ñ j ª ·Ý ñj ª ·Ýñj ª · Ý ñj s gª · Ý ñ j s s ª · Ý ñj ª· Ý ñ j gª · Ý ñ j s s ª·Ýñj · Ý ñj · Ý ñj Vehicle Revenue charges Operating costs Cost of goods sold Cost of service Tax and associate charge Sales tax Consumption tax Tax for maintaining and building cities Resources tax Increment tax on land value Other business expense Other cost of material sale Other cost of service Other tax and associate charge Expenses Operating expenses Consignment commission charge Transpotation Insurance premium Exhibition fees Advertising fees Adminisstrative expenses Staff Salaries Repair charge Article of consumption Office allowance Travelling expense Labour union expenditure Research and development expense Employee benefits/welfare Personnel education Unemployment insurance Labour insurance Medical insurance Coferemce Intermediary organs Consult fees Legal cost Business entertainment Technology transfer fees Mineral resources compensation fees Pollution discharge fees Housing property tax and vessel usage license plate tax(VVULPT) s 5503 · Ýû ¨ ·Ý û¨ ª ·Ý û ¨ 5601 ·Ýû ¨ ª·Ýû ¨ ·Ýû ¨ Ø g· Ý û ¨ ª gª · Ý û ¨ ·Ýû ¨ 5701 Tenure tax Stamp tax Finance charge ·Ýû¨ Interest exchange Foreign exchange loss Charge for trouble Special-borrowing cost Nonbusiness expenditure ª·Ýû¨ Donation outlay Depreciation reserves Extraordinary loss Net loss on disposal of fixed assets Loss on sales of intangible assets Fixed assets inventory loss Loss on arrangement Amercement outlay Income tax s Prior year income adjustment Cash s ·Ýû g· Ý û ª gª · Ý û gª · Ý û gª · Ý û gª · Ý û gª · Ý û ¨ ¨ ¨ ¨ ¨ ¨ ¨ s s s s -s ·- Ý û ¨ -Ýû¨ · -s gª · - Ý û ¨ ª · -Ý û ¨ -· Ý û ¨ -· Ý û ¨ -· Ý û ¨ -· Ý û ¨ ¨ · Ýû ·Ý û · Ýû ·Ý û ·- Ý û ¨ -û¨ g· Ý ª · -Ý û ¨ g· -û ¨ ªÝ g· Ýû ª g· Ý û ª g· Ý û ª g· Ý û ª ¨ ¨ ¨ ¨ ¨ ¨ ¨ s · Ýû ¨ - · Ýû ¨ in hand Cash in bank Other monetary assets - cash in other cities Other monetary assets - cashier‘s check Other monetary assets - bank draft Other monetary assets - credit cards Other monetary assets - L/C deposit Other monetary assets - cash for investment Investments - Short term - stocks Investments - Short term - bonds Investments - Short term - funds Investments - Short term - others Provision for short-term investment Long term equity investment - stocks Long term equity investment - others Long term securities investemnt - bonds Long term securities investment - others Provision for long-term investment Notes receivable Dividends receivable Interest receivable Trade debtors Provision for doubtful debts - trade debtors Prepayment ª ·Ýý ¸ -ª · Ý ý ¸ s g· Ýý ¸ ª · Ýý ¸ s s ª·Ýý gª · Ý ý ª ·Ý ý ·Ý ý gª · Ý ý gª · Ý ý g· Ý ý ª g· Ý ý ª ¸ ¸ ¸ ¸ ¸ ¸ ¸ ¸ gª · Ý ý ¸ · Ýý ¸ s s s s s s s -· Ý ý ¸ -· Ý ý ¸ ª -· Ý ý ¸ - ¸ð - · Ýý¸ · Ýý ¸ s s s s ·-Ý ý ¸ -· Ý ý ¸ gª · -Ý ý ¸ - FoW · Ýý ¸ g· Ý ý ¸ ª s s s s s g· Ý ý ¸ ª gª · Ý ý ¸ ª · -ý ¸ Ý - s ª -· Ý ý ¸ - Allowance receivable Other debtors Provision for doubtful debts - other debtors Other current assets Purchase Raw materials Packing materials Low value consumbles Material cost difference Self-manufactured goods Finished goods Difference between purchase & sales of commodities Consigned processiong material Consignment-out Consignment-in Goods on instalment sales Provision for obsolete stocks Prepaid expenses Unsettled G/L on current assets Unsettled G/L on fixed assets Consignment loan principle s Consignment loan interest s Consignment loan provision Fixed assets Buildings Fixed assets - Plant and machinery Fixed assets - Electronic Equipment, furniture and fixtures Fixed assets Automobiles Accumulated depreciation Impairment of fixed assets Project material - specific materials Project material - specific equipment Project material - prepaid for equipment Project material - tools and facilities for production Construction in progress Impairment of construction in progress Disposal of fixed assets Intangible assets patent s Intangible assets - industrial property and know-how Intangible assets trademark rights Intangible assets - land use rights Intangible assets goodwill s Impairment of intangible assets Deferred assets Unrecognized finance fees gª · Ý ð n · Ý ðn ·Ý ðn · Ý ðn ª · Ý ðn ª · Ý ðn ª · Ýðn · Ýðn gª · Ý ð n · Ý ðn gª · Ý ð n g · Ý ðn ª · Ýðn · Ý ðn ª · Ý ðn s s s - ·Ýn ð -· Ýn ð -· Ýn ð ¨ ÎH · Ý ðn s s s s ª · Ý ðn ª · Ý ðn g · Ý ðn ª s s s s s gª · Ý ð n s ª · Ý ðn s s s s s s s - · Ýn ð - · Ýn ð - · Ýn ð - · Ýn ð - s - - s s - -· Ý n ð g-· Ý n ªð -ª · Ý n gð - -Ë ð g-· Ý n ªð Other long term assets Deferred assets debits Notes payable Trade creditors Adanvances from customers Consignment-in payables Other payable to government Other creditors Proposed dividends Donated assets Accrued liabilities Short-term debentures payable Other current liabilities Accrued expenses Payroll payable Welfare payable Bank loans - Short term - pledged Bank loans - Short term - credit Bank loans - Short term - guaranteed Long term loans due within one year Long term payable due within one year Bank loans Long term Bond payable Par value Bond payable Excess Bond payable Discount Bond payable Accrued interest Long term payable Specific payable Other long term liabilities Tax payable income tax Tax payable VAT s Tax payable business tax Tax payable consumable tax Tax payable others s Deferred taxation credit Share capital Investment returned Profit appropriation - other transfer in Profit appropriation - statutory surplus reserve Profit appropriation - statutory welfare reserve Profit appropriation - reserve fund Profit appropriation - enterprise development fund Profit appropriation - staff bonus and welfare fund Profit appropriation - return investment by profit s s s shares - ˜òN¹ªg g ¹ -N ò ˜ ª - Profit appropriation - preference shares dividends Profit appropriation - other surplus reserve Profit appropriation - ordinary shares dividends Profit appropriation - ordinary shares dividends converted to ƒx Retained gª ¹ N ò ˜ -¹N ò ˜ W ‰h g- N ò ˜ ª¹ g ¹- N ò ˜ ª -¹ N ò˜ - s s s s s s s s s s s s s g ¹ -N ò ˜ ª g ¹ -N ò ˜ ª ª ¹-N ò ˜ -¹ N ò ˜ g¹-ò ˜ ªN g ¹ -ò ˜ ªN g¹N ò ˜ ª gª ¹ N ò ˜ x ¹N ò ¹Nò ¹Nò ¹ Nò gª ¹ N ò ª ¹ Nò ¹Nò g¹ N ò ª ª ¹ Nò ˜ ˜ ˜ ˜ ˜ ˜ ˜ ˜ ˜ s Income tax s earnings, beginning of the year Capital surplus share premium Capital surplus - donation reserve Capital surplus - cash donation Capital surplus - investment reserve Capital surplus subsidiary Capital surplus - foreign currency translation Capital surplus others Surplus reserve - statutory surplus reserve Surplus reserve - other surplus reserve Surplus reserve - statutory welfare reserve Surplus reserve reserve fund Surplus reserve - enterprise development fund Surplus reserve - return investment by investment Sales Cost of sales Sales tax Operating expenses General and administrative expenses Financial expenses Investment income Other operating income Non-operating income Subsidy income Other operating expenses Non-operating expenses ...
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