应付职工薪酬英文

主要会计科目的英文说法（国际通用）a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目

The payable staff and worker pay

补充：Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner's equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰 Account 帐

Account Code Account Title 1001 现金 Cash1002 银行存款 Cash in Bank1015 其他货币资金 Other cash and cash equivalents1101 交易性金融资产（短期投资） Held for trading financial assets1121 应收票据 Note receivable1122 应收账款 Account receivable1123 预付帐款 Account prepaid1231 其他应收款 Other receivable123101 应收出口退税 refund of tax for export receivable123102 应收补贴款 subsidies of receivable123199 其他 other1241 坏账准备 Bad debt reserves1321 受托代销商品 Commissioned and sell the goods on a commission basis1401 商品采购 merchandise purchase1403 材料物资 Material1406 库存商品 Goods on hand1407 发出商品（分期收款发出商品） Goods on installment sale1408 出租商品 Merchandise held for rental1410 商品进销差价（包含受托代销商品差价） Differences between purchasing and selling price1411 委托加工商品 Materials in outside processing1412 包装物及低值易耗品 Wrappage & consumable supplies141201 包装物 wrappage141202 办公用品 Office supplies141203 电器家私 electrical home appliance & furnishings141204 仓储物品 things for warehouse1461 存货跌价准备 Inventory falling price reserves1501 待摊费用 Deferred and prepaid expenses150101 租赁费 lease rental150102 办公家私 furnishings150103 养路费 road maintaining fee150104 装修费 fit up fee150199 待转进项税 Pending changerover VAT on purchase15019901 进口待采集 Pending collection import VAT15019902 普通待认证 Pending attestation VAT15019903 运费待认证 Pending Transportation VAT1524 长期股权投资 long term of equity share investment1601 固定资产 fixed assets1602 累计折旧 Accumulated depreciation1603 固定资产减值准备 Fixed assets depreciation reserves1604 在建工程 Construction-in-process1606 固定资产清理 Liquidation of fixed assets1701 无形资产 Intangible assets170101 商标 Trademarks1801 长期待摊费用 Long-term deferred and prepaid expenses1901 待处理财产损益 Assets loss or income in suspense190101 待处理流动资产损益 Assets loss or income in suspense190102 待处理固定资产损益 Assets loss or income in suspense1902 其他长期资产 Other Long Term Assets190201 特准储备物资 Physical assets reserve specifically authorized 2001 短期借款 Short term debt2201 应付票据 Notes payable2202 应付帐款 Account payable2205 预收帐款 Deposit received2211 应付职工薪酬（含福利费） Wages & welfarism payable2221 应交税费（含应交税金和其他应交款） Taxes and dues payable222101 个人所得税 individual income tax222102 应交增值税 value added tax payable22210201 进项税额 VAT on purchase22210202 已交税金 VAT paid22210203 转出未交增值税 unpaid VAT changeover22210204 减免税额 tax deduction22210205 销项税额 VAT on sales22210206 进项税额转出 changeover VAT on purchase22210207 转出多交增值税 overpaid VAT changeover22210208 出口退税 VAT Refund for exported22210209 出口抵减内销产品应纳税额 export deduct domestic sales goods tax222103 未交增值税 Unpaid VAT222104 关税 tariff222105 应交消费税 consumption tax payable222106 应交城市维护建设税 tax for maintaining and building cities payable222107 应交所得税 income tax payable222108 待抵扣进项税额 pending deduct VAT on purchase222109 待调整 pending adjust222110 其他应交款 other fund in conformity with paying22211001 应交教育费附加 educational fee payable2241 其他应付款 Other payables2401 预提费用 Provision for expenses2402 特准储备资金 Fund reserve specifically authorized2601 长期借款 Long term loans2602 长期债卷（应付债卷） long term bonds2801 长期应付款 Long term account payable2811 专项应付款 Special payable2901 递延所得税负债 Deferred income tax liabilities2902 住房周转金 Housing Revolving Funds 4001 实收资本 Paid in capital4002 资本公积 Capital reserve400201 资本溢价 Capital premium4101 盈余公积 Surplus reserves410101 公益金 Legal public welfare fund4103 本年利润 Current year profits4104 利润分配 Profit distribution410401 未分配利润 undistributed profit410402 盈余公积补亏 surplus reserves recover loss410403 提取盈余公积 Withdrawal legal surplus410404 应付利润 profit payable410405 转作奖金的利润 profit change to bonus410406 应交特种基金 special funds payable410407 归还借款的利润 profit return loan410408 单项留用的利润 profit reserved for a single item 6001 主营业务收入 Prime operating revenue6051 其他业务收入 Other operating revenue6052 代购代销收入 Income from purchase and sales commission6061 汇兑损益 Exchange gain or loss6111 投资收益（包含补贴收入） Investment revenue (include Subsidize revenue)6301 营业外收入 Non operating revenue6401 主营业务成本 Operating costs6402 其他业务支出 Other business expense6403 代购代销支出 Expense from purchase and sales commission6405 营业税金及附加 Sales tax and extra charges6601 销售费用 Operating expenses660101 财产保险 property insurance660102 包装费 packaging fee660103 报关费 customs charges660104 商检费 commodity inspection fee660105 维修费 repair charge660106 仓库租金费 rental for Warehouse660107 运输费 carriage charges660108 仓储费 storage Fee660109 汽油费 gasoline660110 汽车行驶费 car travel fee660111 差旅费 travel expense660112 设计费 design fee660113 办公费 office allowance660114 工资 staff salaries660115 装卸费 handling charges660116 广告费 advertising fee660199 其他 other6602 管理费用 Adminisstrative expenses660201 办公费 office allowance660202 停车费 car parking fee660203 汽油费 gasoline660204 路桥费 toll charge660205 电话费 correspondence fee660206 差旅费 travel expense660207 印花税 stamp tax660208 折旧 depreciation660209 咨询费 Consult fee660210 福利费 welfarism660211 网络费 network fee660212 租赁费 lease rental660213 工资 staff salaries660214 业务招待费 business entertainment660215 低值易耗品摊销 article of consumption660216 水电费 utilities660217 管理费 administrative fee660218 养路费 toll maintenance fee 660219 交通费 660220 洗车费 car washing fee660221 广告费 advertising fee660222 服务费 clothing fee660223 审计费 auditing fee660224 业务宣传费 business propagandize fee660225 社保 social security660299 其他 other6603 财务费用 Finance charge660301 利息 interest exchange660302 手续费/工本费 charge for trouble6711 营业外支出 Nonbusiness expenditure671101 固定资产减值准备 fixed assets depreciation reserves6801 所得税 Income tax6901 以前年度损益调整 Prior year income adjustment (PYIA)