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 Cost4101 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
会计科目中英文对照表
