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新会计准则会计科目中英文对照表

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新准则会计科目英文翻译

新准则会计科目英文翻译

新准则会计科目英文翻译一、资产类1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term account receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor 六、损益类129 6001 主营业务收入main business income130 6011 利息收入 金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出 金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整prior year profit and loss adjustment中英文对照最新会计科目 北京市审计局发布顺序号编号 会计科目名称 适用范围 英文表达法 一、资产类1 1001 库存现金 Cash on Hand2 1002 银行存款 Bank Deposit3 1003 存放中央银行款项银行专用 Deposit in the Central Bank 4 1011 存放同业 银行专用 Due from Placements with Banks and Other Financial Institutions5 1015 其他货币资金 Other Monetary Capital6 1021 结算备付金 证券专用 Deposit Reservation for Balance7 1031 存出保证金 金融共用 Deposit for Recognizance8 1051 拆出资金 金融共用 Lendings to Banks and Other Financial Institutions9 1101 交易性金融资产Transactional Monetary Capital 10 1111 买入返售金融资产金融共用 Redemptory Monetary Capital for Sale 11 1121 应收票据 Notes Receivable12 1122 应收账款 Accounts Receivable131123 预付账款 Accounts Prepayment 141131 应收股利 Dividend Receivable 151132 应收利息 Accrued Interest Receivable 161211 应收保户储金 保险专用 Receivable Deposit from the Insured 171221 应收代位追偿款 保险专用 Subrogation Receivables 181222 应收分保账款 保险专用 Reinsurance Accounts Receivable 191223 应收分保未到期责任准备金 保险专用 Receivable Deposit for Undue Duty of Reinsurance 201224 应收分保保险责任准备金 保险专用 Receivable Deposit for Duty of Reinsurance 211231 其他应收款 Other Accounts Receivable 221241 坏账准备 Bad Debit Reserve 231251 贴现资产 银行专用 Deposit of Capital Discounted 241301 贷款 银行和保险共用 Loans 251302 贷款损失准备 银行和保险共用 Loans Impairment Reserve 261311 代理兑付证券 银行和证券共用 Vicariously Cashed Securities 271321 代理业务资产 Capital in Vicarious Business 281401 材料采购 Procurement of Materials 291402 在途物资 Materials in Transit 301403 原材料 Raw Materials 311404 材料成本差异 Balance of Materials 321406 库存商品 Commodity Stocks 331407 发出商品 Goods in Transit 341410 商品进销差价 Difference between Purchase and Sales of Commodities 351411 委托加工物资 Materials for Consigned Processing 361412 包装物及低值易耗品 Wrappage and Easily Wornout Inexpensive Articles 371421 消耗性生物资产 农业专用 Consumptive Biological Assets 381431 周转材料 建造承包商专用 Revolving Materials 391441 贵金属 银行专用 Expensive Metals 40 1442 抵债资产 金融共用 Capital for Debt Payment411451 损余物资 保险专用 Salvage Value Of Insured Properties 421461 存货跌价准备 Reserve For Stock Depreciation 431501 待摊费用 Unamortized Expenditures 441511 独立账户资产 保险专用 Capital in Independent Accounts 451521 持有至到期投资 Held-To-Maturity Investment 461522 持有至到期投资减值准备 Reserve for Held-To-Maturity Investment Impairment 471523 可供出售金融资产 Financial Assets Available for Sale 481524 长期股权投资 Long-term Equity Investment 491525 长期股权投资减值准备 Reserve for Long-term Equity Investment Impairment 501526 投资性房地产 Investment Real Estate 511531 长期应收款 Long-term Accounts Receivable 521541 未实现融资收益 Unrealized Financing Profits 531551 存出资本保证金 保险专用 Deposit for Capital Recognizance 541601 固定资产 Fixed Assets 551602 累计折旧 Accumulative Depreciation 561603 固定资产减值准备 Reserve for Fixed Assets Impairment 571604 在建工程 Construction in Process 581605 工程物资 Engineer Material 591606 固定资产清理 Disposal of Fixed Assets 601611 融资租赁资产 租赁专用 Financial Leasing Assets 611612 未担保余值 租赁专用 Unguaranteed Residual Value 621621 生产性生物资产 农业专用 Productive Biological Assets 631622 生产性生物资产累计折旧 农业专用 Accumulative Depreciation of Productive Biological Assets 641623 公益性生物资产 农业专用 Biological Assets for Commonweal 651631 油气资产 石油天然气开采专用 Oil and Gas Assets 66 1632 累计折耗 石油天然气开采专用 Accumulated Depletion67 1701 无形资产 Intangible Assets 68 1702 累计摊销 Accumulated Amortization 69 1703 无形资产减值准备Reserve for Intangible Assets Impairment 70 1711 商誉 Business Reputation 71 1801 长期待摊费用 Long-term Deferred Expenses 72 1811 递延所得税资产Deferred Income Tax Assets 73 1901 待处理财产损溢Unsettled Assets Profit and Loss 二、负债类74 2001 短期借款 Short-term Borrowings 75 2002 存入保证金 金融共用 Deposit Received for Recognizance 76 2003 拆入资金 金融共用 Borrowings from Banks and Other Financial Institutions77 2004 向中央银行借款银行专用 Borrowings from the Central Bank 78 2011 同业存放 银行专用 Due to Placements with Banks and Other Financial Institutions79 2012 吸收存款 银行专用 Savings Absorption80 2021 贴现负债 银行专用 Liabilities of Capital Discounted81 2101 交易性金融负债Transactional Moneytary Liabilities 82 2111 卖出回购金融资产款金融共用 Financial Assets Sold for Repurchase 83 2201 应付票据 Notes Payable84 2202 应付账款 Accounts Payable85 2205 预收账款 Accounts Received in Advance86 2211 应付职工薪酬 Payroll Payable87 2221 应交税费 Tax Payable88 2231 应付股利 Dividend Payable89 2232 应付利息 Accrued Interest Payable90 2241 其他应付款 Other Accounts Payable91 2251 应付保户红利 保险专用 Dividend Payable for The Insured 92 2261 应付分保账款 保险专用 Dividend Payable for Reinsurance93 2311 代理买卖证券款 证券专用 Receivings from Vicariously Traded Securities94 2312 代理承销证券证券和银行Receivings from Vicariously Sold款 共用 Securities95 2313 代理兑付证券款 证券和银行共用 Receivings from Vicariously Cashed Securities 96 2314 代理业务负债 Liabilities from Vicarious Business 97 2401 预提费用 Withholding Expenses 98 2411 预计负债 Estimated Liabilities 99 2501 递延收益 Deferred Profits 100 2601 长期借款 Long-term Borrowings 101 2602 长期债券 Long-term Bonds 102 2701 未到期责任准备金 保险专用Deposit for Undue Duty of Reinsurance 103 2702 保险责任准备金 保险专用Deposit for Duty of Reinsurance 104 2711 保户储金 保险专用Deposit of the Insured 105 2721 独立账户负债 保险专用Liabilities of Independent Accounts 106 2801 长期应付款 Long-term Accounts Payable 107 2802 未确认融资费用 Unsettled Financing Expenses 108 2811 专项应付款 Special Accounts Payable 109 2901 递延所得税负债 Deferred Income Tax Liabilities 三、共同类110 3001 清算资金往来 银行专用Liquidation of Inter Bank Business 111 3002 外汇买卖 金融共用Foreign Exchange Buy and Sale 112 3101 衍生工具 Derivative Tools 113 3201 套期工具 Arbitrage Tools 114 3202 被套期项目 Arbitraged Items 四、所有者权益类115 4001 实收资本 Paid-in Capital 116 4002 资本公积 Capital Surplus 117 4101 盈余公积 Earned Surplus 118 4102 一般风险准备 金融共用Generic Risk Reserve 119 4103 本年利润 Full-year Profit 120 4104 利润分配 Allocation of Profits 121 4201 库存股 Treasury Share 五、成本类122 5001 生产成本 Production Costs 123 5101 制造费用 Manufacturing Expenditures124 5201 劳务成本Service Costs 125 5301 研发支出Research and Development Expenditures 126 5401 工程施工建造承包商专用 Engineering Constructon 127 5402 工程结算 建造承包商专用 Engineering Settlement 128 5403 机械作业 建造承包商专用 Mechanical Operations 六、损益类129 6001 主营业务收入 Prime Operating Revenue 130 6011 利息收入 金融共用Interest Income 131 6021 手续费收入 金融共用Commission Income 132 6031 保费收入 保险专用Premium Income 133 6032 分保费收入 保险专用Reinsurance Premium Income 134 6041 租赁收入 租赁专用Leasehold Income 135 6051 其他业务收入 Other Business Income 136 6061 汇兑损益 金融专用Exchange Gain or Loss 137 6101 公允价值变动损益 Profit and Loss from Fair Value Changes 138 6111 投资收益 Income on Investment 139 6201 摊回保险责任准备金 保险专用Amortized Deposit for Duty 140 6202 摊回赔付支出 保险专用Amortized Compensation Expenses 141 6203 摊回分保费用 保险专用Amortized Reinsurance Expenditures 142 6301 营业外收入 Nonrevenue Receipt 143 6401 主营业务成本 Prime Operating Cost 144 6402 其他业务成本 Other Operating Cost 145 6405 营业税金及附加 Business Tax and Surcharges 146 6411 利息支出 金融共用Interest Expenses 147 6421 手续费支出 金融共用Commission Expenses 148 6501 提取未到期责任准备金 保险专用Appropriation of Deposit for Undue Duty 149 6502 提取保险责任准备金 保险专用Appropriation of Deposit for Duty 150 6511 赔付支出 保险专用Compensation Expenses 151 6521 保户红利支出 保险专用Dividend Expenses for The Insured 152 6531 退保金 保险专用 Loan Value1536541 分出保费 保险专用 Reinsurance Premium 1546542 分保费用 保险专用 Reinsurance Expenses 1556601 销售费用 Marketing Costs 1566602 管理费用 Managing Costs 1576603 财务费用 Financing Costs 1586604 勘探费用 Prospecting Costs 1596701 资产减值损失 Assets Devaluation 1606711 营业外支出 Nonoperating Expenses 161 6801 所得税 Income Tax162 6901 以前年度损益调整Profit and Loss Adjustment of Former Years**********************1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及 约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments 1429 累积折旧-土地改良物accumulated depreciation - land improvements 143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other============================================================= ===================2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental taxpay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other============================================================= ===================3 所有者权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stocktrans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs 35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest============================================================= ===================4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other交易性金融资产：financial assets at fair value through profit or loss 持有至到期投资：held-to-maturity investments公允价值变动损益：changes in fair value recognised in profit or loss。

中英文会计科目

中英文会计科目

中英文会计科目一、资产类（Assets）资产类是指企业拥有或控制的、预期能为其带来经济利益的资源。

资产类科目通常在企业的资产负债表上列示。

常见的资产类科目如下：•现金（Cash）•应收账款（Accounts Receivable）•存货（Inventory）•预付款项（Prepaid Expenses）•固定资产（Fixed Assets）•无形资产（Intangible Assets）二、负债类（Liabilities）负债类是指企业所面临的已确认的、目前可能产生经济利益转移的现时义务。

负债类科目同样在资产负债表上列示。

常见的负债类科目如下：•应付账款（Accounts Payable）•应付工资（Wages Payable）•长期负债（Long-term Liabilities）•应交税款（Taxes Payable）•预收款项（Deferred Revenue）三、所有者权益类（Equity）所有者权益类是指企业资产减去负债后，剩下的归属于所有者的权益部分。

它代表了股东对企业的投资回报。

常见的所有者权益类科目如下：•股本（Common Stock）•盈余公积（Retained Earnings）四、收入类（Revenue）收入类是指企业在正常经营活动过程中所获得的、能增加经济利益的流入。

它通常反映了企业销售产品或提供服务所获得的收入。

常见的收入类科目如下：•销售收入（Sales Revenue）•服务收入（Service Revenue）•利息收入（Interest Revenue）•出租收入（Rental Revenue）五、费用类（Expenses）费用类是指企业在正常经营过程中为获取或保持收入所发生的、能减少经济利益的流出。

费用类科目通常反映了企业在经营活动中所支出的费用。

常见的费用类科目如下：•工资费用（Wages Expense）•租金费用（Rent Expense）•营销费用（Marketing Expense）•利息费用（Interest Expense）•税费（Taxes）以上是一些常见的中英文会计科目。

新发布企业会计准则目录、会计科目、财务报表(中英文)

新发布企业会计准则目录、会计科目、财务报表(中英文)

新发布企业会计准则目录(中英文对照版）企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity invest ments)4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产交换(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monet ary assets)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensatio n )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fun d)12. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment) 13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts) 17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency transl ation)21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations) 22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases)23. 企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measu rement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial as sets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contra cts)27. 企业会计准则第26 号--------再保险合同(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) 28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleu m andnatural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates, and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financi alstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) 33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial report ing)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financi alinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)新会计科目表（中英文对照版）一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paid-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 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 reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other change over in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 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 fund314107 利润归还投资 Profits capitalizad on return of investment 314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable314111 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财务报表中英对照一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss)加：投资收益（亏损以“—”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates。

新会计准则会计科目表(中英文对照)[2]

新会计准则会计科目表(中英文对照)[2]

一、资产类1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve againststock price declining45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term accountreceivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively forconstruction contractor128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用interest income financial sharing135 6051 其他业务收入other business income136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and profit138 6111 投资收益income on investment142 6301 营业外收入nonrevenue receipt143 6401 主营业务成本main business cost144 6402 其他业务支出other business expense145 6405 营业税金及附加business tariff and annex146 6411 利息支出金融共用interest expense financial sharing155 6601 销售费用marketing cost156 6602 管理费用managing cost157 6603 财务费用financial cost158 6604 勘探费用exploration expense159 6701 资产减值损失loss from asset devaluation160 6711 营业外支出nonoperating expense161 6801 所得税income tax162 6901 以前年度损益调整prior year profit and loss adjustment说明：新准则是在资产负债表中没有了这两个项目，但是平时可以根据需要设置的，待摊费用的期末余额在预付款项项目核算，预提费用期末余额在预收款项项目核算。

会计科目的中英文对照

会计科目的中英文对照

会计科目的中英文对照1. 资产类(Accounts on Assets)1.1 流动资产(Current Assets)•现金(Cash)•应收账款(Accounts Receivable) •存货(Inventories)•预付款项(Prepayments)1.2 非流动资产(Non-current Assets)•不动产、厂房及设备(Real Estate, Plants and Equipment)•无形资产(Intangible Assets)•长期投资(Long-term Investments)•长期应收账款(Long-term Receivables) 2. 负债类(Accounts on Liabilities)2.1 流动负债(Current Liabilities)•应付账款(Accounts Payable)•短期借款(Short-term Loans)•预收账款(Unearned Revenues)2.2 非流动负债(Non-current Liabilities)•长期借款(Long-term Loans)•长期应付账款(Long-term Payables) •递延收益(Deferred Revenue)3. 股东权益类(Accounts on Equity)3.1 股本(Share Capital)•普通股(Ordinary Shares)•优先股(Preferred Shares)3.2 资本公积(Capital Reserves)•资本公积金(Capital Surplus)3.3 盈余公积(Retned Earnings)•盈余公积金(Retned Surplus)4. 成本类(Accounts on Expenses)4.1 经营成本(Operating Costs)•原材料成本(Raw Materials Costs)•营销费用(Marketing Expenses)•人力资源成本(Human Resources Costs)4.2 财务成本(Financial Costs)•利息支出(Interest Expenses) •贷款费用(Loan Charges)•银行手续费(Bank Fees)5. 收益类(Accounts on Revenues) 5.1 营业收入(Operating Revenues)•销售收入(Sales Revenues)•租金收入(Rental Incomes)•委托代理收入(Agency Fees)5.2 其他收入(Other Incomes)•投资收益(Investment Incomes)•赞助收入(Sponsorship Revenues)•权益转让收益(Equity Transfer Gns)以上是会计科目的中英文对照表。

会计中英文对照

会计中英文对照

会计中英文对照一，会计要素会计accounting 决策人Decision Maker 公众会计Public Accounting投资人Investor 股东Shareholder 债权人Creditor财务会计Financial Accounting 管理会计Management Accounting成本会计Cost Accounting 私业会计Private Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation会计目标Accounting Objectives 会计假设Accounting Assumptions会计要素Accounting Elements 会计原则Accounting Principles会计实务过程Accounting Procedures 财务报表Financial Statements财务分析Financial Analysis 会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset 负债Liability 权益Owner's Equity收入Revenue 费用Expense 收益Income 亏损Loss历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle 一致性原则Consistent Principle可比性原则Comparability Principle 重大性原则Materiality Principle稳健性原则Conservatism Principle 权责发生制Accrual Basis现金收付制Cash Basis 财务报告Financial Report流动资产Current assets 流动负债Current Liabilities长期负债Long-term Liabilities 投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 帐户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记帐Journal 总分类帐General Ledger 明细分类帐Subsidiary Ledger 试算平衡Trial Balance现金收款日记帐Cash receipt journal 现金付款日记帐Cash disbursements journal销售日记帐Sales Journal 购货日记帐Purchase Journal 普通日记帐General Journal 工作底稿Worksheet 调整分录Adjusting entries 结帐Closing entries 三、现金与应收帐款现金Cash 银行存款Cash in bank 库存现金Cash in hand流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check(cheque) 银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit 在途支票Outstanding check 应付凭单Vouchers payable 应收帐款Account receivable 应收票据Note receivable起运点交货价F.O.B shipping point 目的地交货价F.O.B destination point 商业折扣Trade discount 现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense 备抵法Allowance method 备抵坏帐Bad debt allowance 损益表法Income statement approach 资产负债表法Balance sheet approach 帐龄分析法Aging analysis method 直接冲销法Direct write-off method 带息票据Interest bearing note 不带息票据Non-interest bearing note 出票人Maker 受款人Payee本金Principal 利息率Interest rate 到期日Maturity date 本票Promissory note 贴现Discount 背书Endorse 拒付费Protest fee com 四、存货存货Inventory商品存货Merchandise inventory 产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point 目的地抵岸价格F.O.B destination 寄销Consignment 寄销人Consignor 承销人Consignee 定期盘存Periodic inventory 永续盘存Perpetual inventory 购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification 加权平均法Weighted average 先进先出法First-in, first-out or FIFO 后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value 重置成本Replacement cost 可变现净值Net realizable value 上限Upper limit 下限Lower limit毛利法Gross margin method 零售价格法Retail method 成本率Cost ratio 五、长期投资长期投资Long-term investment 长期股票投资Investment on stocks 长期债券投资Investment on bonds 成本法Cost method 权益法Equity method 合并法Consolidation method 股利宣布日Declaration date 股权登记日Date of record 除息日Ex-dividend date 付息日Payment date 债券面值Face value, Par value 债券折价Discount on bonds 债券溢价Premium on bonds 票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock 优先股Preferred Stock 现金股利Cash dividends 股票股利Stock dividends 清算股利Liquidating dividends 到期日Maturity date 到期值Maturity value 直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets 原值Original value预计使用年限Expected useful life 预计残值Estimated residual value 折旧费用Depreciation expense 累计折旧Accumulated depreciation 帐面价值Carrying value 应提折旧成本Depreciation cost 净值Net value在建工程Construction-in-process 磨损Wear and tear 过时Obsolescence直线法Straight-line method (SL) 工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD) 以旧换新Trade in 经营租赁Operating lease 融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments 七、无形资产无形资产Intangible assets 专利权Patents商标权Trademarks, Trade names 著作权Copyrights 特许权或专营权Franchises 商誉Goodwill开办费Organization cost 租赁权Leasehold 摊销Amortization 八、流动负债负债Liability 流动负债Current liability 应付帐款Account payable 应付票据Notes payable 贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable 预收收益Prepayments by customers 存入保证金Refundable deposits 应付费用Accrual expense 增值税value added tax 营业税Business tax应付所得税Income tax payable 应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps 或有事项Contingency 或有负债Contingent 或有损失Loss contingencies 或有利得Gain contingencies 永久性差异Permanent difference 时间性差异Timing difference 应付税款法Taxes payable method 纳税影响会计法Tax effect accounting method 递延所得税负债法Deferred income tax liability method 九、长期负债长期负债Long-term Liabilities 应付公司债券Bonds payable 有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds 保证公司债券Guaranteed Bonds 信用公司债券Debenture Bonds 一次还本公司债券Term Bonds 分期还本公司债券Serial Bonds 可转换公司债券Convertible Bonds 可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds 记名公司债券Registered Bonds 无记名公司债券Coupon Bonds 普通公司债券Ordinary Bonds 收益公司债券Income Bonds 名义利率，票面利率Nominal rate 实际利率Actual rate 有效利率Effective rate 溢价Premium 折价Discount 面值Par value直线法Straight-line method 实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance 偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan 十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity 投入资本Contributed capital 缴入资本Paid-in capital 股本Capital stock 资本公积Capital surplus 留存收益Retained earnings 核定股本Authorized capital stock 实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock 普通股Common stock 优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method 面值法Par value method 捐赠资本Donated capital 盈余分配Distribution of earnings 股利Dividend股利政策Dividend policy 宣布日Date of declaration 股权登记日Date of record 除息日Ex-dividend date 股利支付日Date of payment 现金股利Cash dividend 股票股利Stock dividend拨款appropriation 十一、财务报表财务报表Financial Statement 资产负债表Balance Sheet 收益表Income Statement 帐户式Account Form 报告式Report Form 编制（报表）Prepare 工作底稿Worksheet 多步式Multi-step 单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis （现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept 直接交换业务Direct exchanges 正常营业活动Normal operating activities财务活动Financing activities 投资活动Investing activities 十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage 比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio 价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment 总资产报酬率Return on total asset 债券收益率Yield rate on bonds 已获利息倍数Number of times interest earned 债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital 周转Turnover存货周转率Inventory turnover 应收帐款周转率Accounts receivable turnover流动比率Current ratio 速动比率Quick ratio 酸性试验比率Acid test ratio 十四、合并财务报表合并财务报表Consolidated financial statements 吸收合并Merger 创立合并Consolidation 控股公司Parent company 附属公司Subsidiary company 少数股权Minority interest 权益联营合并Pooling of interest 购买合并Combination by purchase 权益法Equity method 成本法Cost method 十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost 物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index 货币性资产Monetary assets 货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses 未实现的资产持有损益Unrealized holding gains or losses。

国际会计科目对照表中英

国际会计科目对照表中英

所有者权益类会计科目中英对照
实收资本科目：Paid-in Capital
资本公积科目： Additional Paid-in
Capital
所有者权益科目： Ow积科目：Surplus Re se r ve
成本类会计科目中英对照
直接材料费用： Direct Material Expense
直接人工费用： Direct Labor Expense
制造费用： Manufacturing Expense
其他成本： Other Costs
损益类会计科目中英对照
营业收入 revenue
营业成本 cost of
sales
营业税金及 附加 tax and
surcharges
期间费用 period expenses
损益类科目：用于核算企业在 一定期间内所取得的经营成果
资产类会计科目中英对照
现金 Cash
应收账款 Accounts Receivable
存货 Inventory
固定资产 Fixed Assets
负债类会计科目中英对照
负债类会计科目中英对照：Liabilities 流动负债类会计科目中英对照：Current Liabilities 长期负债类会计科目中英对照：Long-Term Liabilities 其他负债类会计科目中英对照：Other Liabilities
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负债类科目：用于记录企业负债 状况，如应付账款、短期借款等
损益类科目：用于记录企业收入 和费用状况，如主营业务收入、 管理费用等
会计科目使用范围
资产类科目：用于核算企业拥 有或控制的各类资产价值

(新准则)中英文会计科目对照

(新准则)中英文会计科目对照

(新准则)中英文会计科目对照中英文会计科目对照表参考中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equiva lents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving f unds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investmen ts - stock1122 短期投资-短期票券short-term invest ments - short-term notes and bills1123 短期投资-政府债券short-term invest ments - government bonds1124 短期投资-受益凭证short-term invest ments - beneficiary certificates1125 短期投资-公司债short-term investm ents - corporate bonds1128 短期投资-其它short-term investmen ts - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to ma rket113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes recei vable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for u ncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts r eceivable1147 应收帐款-关系人accounts receivabl e - related parties1149 备抵呆帐－应收帐款allowance for u ncollec- tible accounts - accounts receiv able118 其它应收款other receivables1181 应收出售远汇款forward exchange co ntract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward e x-change contract1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receiv able1187 其它应收款- 关系人other receivable s - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivabl es121~122 存货inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for redu ction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished good s1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsour ced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies i n transit1229 备抵存货跌价损失allowance for redu ction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expense s126 预付款项prepayments1261 预付货款prepayment for purchases 1268 其它预付款项other prepayments 128~129 其它流动资产other current asset s1281 进项税额VAT paid ( or input tax) 1282 留抵税额excess VAT paid (or overp aid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees 1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign excha nge losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with other s1298 其它流动资产-其它other current ass ets - other13 基金及长期投资funds and long-term in vestments131 基金funds1311 偿债基金redemption fund (or sinkin g fund)1312 改良及扩充基金fund for improvemen t and expansion1313 意外损失准备基金contingency fund 1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity invest ments1322 长期债券投资long-term bond invest ments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term invest ments1329 备抵长期投资跌价损失allowance for excess of cost over market value of lon g-term investments14~ 15 固定资产property , plant, and eq uipment141 土地land1411 土地land1418 土地-重估增值land - revaluation incr ements142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated d epreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -reval uation increments1439 累积折旧-房屋及建物accumulated d epreciation - buildings144~146 机(器)具及设备machinery and eq uipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - reval uation increments1449 累积折旧-机(器)具accumulated depr eciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated dep reciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvement s1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements 156 未完工程及预付购置设备款constructio n in progress and prepayments for equi pment1561 未完工程construction in progress 1562 预付购置设备款prepayment for equi pment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revalua tion increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, pl ant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated dep letion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension c osts1782 租赁权益改良leasehold improvement s1788 其它无形资产-其它other intangible a ssets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuan ce costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid in surance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost 1818 其它递延资产other deferred assets 182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-ter m notes , accounts and overdue receivables1841 长期应收票据long-term notes recei vable1842 长期应收帐款long-term accounts rec eivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue r eceivables- related parties1848 其它长期应收款项other long-term re ceivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts -long-term notes, accounts and overdue receivables185 出租资产assets leased to others 1851 出租资产assets leased to others 1858 出租资产-重估增值assets leased to others - incremental value from revaluat ion1859 累积折旧-出租资产accumulated dep reciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits 188 杂项资产miscellaneous assets 1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(deb t)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowing s - owners2115 短期借款-员工short-term borrowing s - employees2117 短期借款-关系人short-term borrowi ngs- related parties2118 短期借款-其它short-term borrowing s - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper pa yable2122 银行承兑汇票bank acceptance 2128 其它应付短期票券other short-term n otes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - rel ated parties2138 其它应付票据other notes payable 214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable -related parties216 应付所得税income taxes payable 2161 应付所得税income tax payable 217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable 2174 应付营业税accrued VAT payable 2175 应付税捐-其它accrued taxes payabl e- other2178 其它应付费用other accrued expense s payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward e xchange contract2184 应付土地房屋款payables on land an d building purchased2185 应付设备款Payables on equipment 2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payabl e to directors and supervisors2198 其它应付款-其它other payables - ot her226 预收款项advance receipts2261 预收货款sales revenue received i n advance2262 预收收入revenue received in advan ce2268 其它预收款other advance receipts 227 一年或一营业周期内到期长期负债long-t erm liabilities -current portion2271 一年或一营业周期内到期公司债corp orate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts pay able due within one year or one operatin g cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accou nts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current porti on228~229 其它流动负债other current liabili ties2281 销项税额VAT received(or output t ax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated war ranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign excha nge gain2293 业主(股东)往来owners' current acco unt2294 同业往来current account with other s2298 其它流动负债-其它other current liabi lities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payabl e2311 应付公司债corporate bonds payab le2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable 2321 长期银行借款long-term loans paya ble - bank2324 长期借款-业主long-term loans paya ble - owners2325 长期借款-员工long-term loans paya ble - employees2327 长期借款-关系人long-term loans pa yable - related parties2328 长期借款-其它long-term loans paya ble - other233 长期应付票据及款项long-term notes a nd accounts payable2331 长期应付票据long-term notes paya ble2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital l ease liabilities2337 长期应付票据及款项-关系人Long-ter m notes and accounts payable - related parties2338 其它长期应付款项other long-term pa yables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accr ued land value incremental tax pay-able 235 应计退休金负债accrued pension liabil ities2351 应计退休金负债accrued pension li abilities238 其它长期负债other long-term liabilitie s2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilitie s286 存入保证金deposits received2861 存入保证金guarantee deposit recei ved288 杂项负债miscellaneous liabilities 2888 杂项负债-其它miscellaneous liabil ities - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stoc k3112 特别股股本capital - preferred stock 3113 预收股本capital collected in advanc e3114 待分配股票股利stock dividends to b e distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess o f par3211 普通股股票溢价paid-in capital in e xcess of par- common stock3212 特别股股票溢价paid-in capital in exc ess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus fr om assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus fr om gain on disposal of assets325 合并公积capital surplus from busine ss combination3251 合并公积capital surplus from busi ness combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-incapital3281 权益法长期股权投资资本公积additio nal paid-in capital from investee under e quity method3282 资本公积- 库藏股票交易additional pa id-in capital - treasury stock trans-action s33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve 3322 改良扩充准备improvement and expa nsion reserve3323 偿债准备special reserve for redemp tion of liabilities3328 其它特别盈余公积other special reser ve335 未分配盈余(或累积亏损) retained earni ngs-unappropriated (or accumulated defic it)3351 累积盈亏accumulated profit or los s3352 前期损益调整prior period adjustmen ts3353 本期损益net income or loss for cur rent period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealiz ed loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unreali zed loss on market value decline of long -term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translati on adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net los s not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales r evenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allo wances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue 488 其它营业收入-其它other operating r evenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased mer chandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased mat erial5133 进料退出material purchase returns 5134 进料折让material purchase allowanc es514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhea d5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel5155 运费shipping expenses, freight 5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (e xpense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - ou tsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization 5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare 5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing e xpenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs 588 其它营业成本-其它other operating c osts-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses 6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (e xpense)6159 广告费advertisement expense, adve rtisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense) 6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible acco unts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization 6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare 6175 佣金支出commission (expense) 6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & admi nistrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (e xpense)6259 广告费advertisement expense, adve rtisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense) 6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization 6271 外销损失loss on export sales 6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare 6274 研究发展费用research and develop ment expense6275 佣金支出commission (expense) 6276 训练费training (expense)6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and developme nt expenses635~638 研究发展费用research and dev elopment expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel 6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (e xpense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense) 6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization 6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare 6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income 712 投资收益investment income7121 权益法认列之投资收益investment in come recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on marke t price recovery of short-term investment713 兑换利益foreign exchange gain 7131 兑换利益foreign exchange gain 714 处分投资收益gain on disposal of inv estments7141 处分投资收益gain on disposal of i nvestments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating r evenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/incom e7484 出售下脚及废料收入revenue from sal e of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price re covery of inventory7487 坏帐转回利益gain on reversal of ba d debts7488 其它营业外收入-其它other non-opera ting revenue- other items75~ 78 营业外费用non-operating expense s751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment lo ss recog- nized under equity method 7523 短期投资未实现跌价损失unrealized lo ss on reduction of short-term investment s to market753 兑换损失foreign exchange loss 7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of inv estments7541 处分投资损失loss on disposal of i nvestments755 处分资产损失loss on disposal of ass ets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating e xpenses7881 停工损失loss on work stoppages 7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-mov ing inventories7888 其它营业外费用-其它other non-opera ting expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expe nse (or benefit)8111 所得税费用（或利益）income tax e xpense ( or benefit)9 非经常营业损益nonrecurring gain or lo ss91 停业部门损益gain(loss) from disconti nued operations911 停业部门损益-停业前营业损益income (loss) from operations of discontinued s egments9111 停业部门损益-停业前营业损益incom e(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments 9121 停业部门损益-处分损益gain(loss) fr om disposal of discontinued segment92 非常损益extraordinary gain or loss 921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or los s93 会计原则变动累积影响数cumulative effe ct of changes in accounting principles 931 会计原则变动累积影响数cumulative effect of changes in accounting principle s9311 会计原则变动累积影响数cumulative effect of changes in accounting principl es94 少数股权净利minority interest income 941 少数股权净利minority interest inco me9411 少数股权净利minority interest inco m。

新准则会计科目中英文对照-会计科目中英文对照表

新准则会计科目中英文对照-会计科目中英文对照表
新准则会计科目中英文对照
By Jerry Huang
资产类 Assets 货币资金 Cash and cash equivalents 库存现金 Cash/ Cash on hand 银行存款 Bank deposit/ Cash in bank 存放中央银行款项 Deposits in the central bank 存放同业 Deposits in other banks 贷款 Loans 其他货币资金 Other cash and cash equivalents 应收账款 Accounts receivable 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 其他应收款 Other receivables 预付账款 Prepaid accounts 原材料 Raw materials 存货 Inventory 存货跌价准备 Provision for inventory write-down 材料采购 Materials procurement 发出商品 Goods sold 库存商品 Goods on hand 产成品 Finished goods 自制半成品 Semi-finished goods 受托代销商品 Goods on consignment-in 受托代销商品款 Consignment-in money 分期收款发出商品 Goods on installment sales 委托加工物资 Consigned processing materials 工程施工 Engineering construction 工程结算 Engineering settlement 工程物资 Engineering materials 坏账准备 Bad debt provision 待摊费用 Deferred expense 交易性金融资产-成本 Held for trading financial assets-cost 交易性金融资产-公允价值变动 Held for trading financial assets – changes in fair value 持有至到期投资-成本 Held-to-maturity investment-cost 持有至到期投资-利息调整 Held-to-maturity investment - interest adjustment 持有至到期投资-应计利息 Held-to-maturity investment - accrued interest 可供出售金融资产-成本 Available-for-sale financial assets – cost 可供出售金融资产-利息调整 Available-for-sale financial assets - int会计科目中英文对照

新会计准则会计科目表(中英文对照)

新会计准则会计科目表(中英文对照)

一、资产类11001库存现金cash on hand21002银行存款bank deposit51015其他货币资金other monetary capital 91101交易性金融资产transaction monetary assets 111121应收票据notes receivable121122应收账款account receivable131123预付账款account prepaid141131应收股利dividend receivable151132应收利息accrued interest receivable 211231其他应收款accounts receivable-others 221241坏账准备had debts reserve281401材料采购procurement of materials291402在途物资materials in transit301403原材料raw materials321406库存商品commodity stocks331407发出商品goods in transit361412包装物及低值易耗品wrappage and low value and easily wornoutarticles421461存货跌价准备reserve against stock price declining451521持有至到期投资hold investment due461522持有至到期投资减值准备hold investment due reduction reserve 471523可供出售金融资产financial assets available for sale481524长期股权投资long-term stock ownership investment491525长期股权投资减值准备long-term stock ownership investment reduction reserve501526投资性房地产investment realeastate511531长期应收款long-term account receivable521541未实现融资收益unrealized financing income541601固定资产permanent assets551602累计折旧accumulated depreciation561603固定资产减值准备permanent assets reduction reserve571604在建工程construction in process581605工程物资engineer material591606固定资产清理disposal of fixed assets601611融资租赁资产租赁专用financial leasing assets exclusively for leasing611612未担保余值租赁专用unguaranteed residual value exclusively for leasing621621生产性生物资产农业专用productive living assets exclusively for agriculture631622生产性生物资产累计折旧农业专用productive living assetsaccumulated depreciation exclusively for agriculture641623公益性生物资产农业专用non-profit living assets exclusively for agriculture651631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation661632累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation671701无形资产intangible assets681702累计摊销accumulated amortization691703无形资产减值准备intangible assets reduction reserve701711商誉business reputation711801长期待摊费用long-term deferred expenses721811递延所得税资产deferred income tax assets731901待处理财产损溢waiting assets profit and loss二、负债类debt group742001短期借款short-term loan812101交易性金融负债transaction financial liabilities 832201应付票据notes payable842202应付账款account payable852205预收账款item received inadvance862211应付职工薪酬employee pay payable 872221应交税费tax payable882231应付股利dividend payable892232应付利息interest payable902241其他应付款other account payable982411预计负债estimated liabilities992501递延收益deferred income1002601长期借款money borrowed for long term1012602长期债券long-term bond1062801长期应付款long-term account payable1072802未确认融资费用unacknowledged financial charges 1082811专项应付款special accounts payable1092901递延所得税负债deferred income tax liabilities 三、共同类1123101衍生工具derivative tool1133201套期工具arbitrage tool1143202被套期项目arbitrage project四、所有者权益类1154001实收资本paid-up capital1164002资本公积contributed surplus1174101盈余公积earned surplus1194103本年利润profit for the current year1204104利润分配allocation of profits1214201库存股treasury stock五、成本类1225001生产成本production cost1235101制造费用cost of production1245201劳务成本service cost1255301研发支出research and development expenditures1265401工程施工建造承包商专用engineering construction exclusively forconstruction contractor1275402工程结算建造承包商专用engineering settlement exclusively for construction contractor1285403机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类1296001主营业务收入main business income1306011利息收入金融共用interest income financial sharing1356051其他业务收入other business income1366061汇兑损益金融专用exchange gain or loss exclusively for finance 1376101公允价值变动损益sound value flexible loss and profit 1386111投资收益income on investment1426301营业外收入nonrevenue receipt1436401主营业务成本main business cost1446402其他业务支出other business expense1456405营业税金及附加business tariff and annex1466411利息支出金融共用interest expense financial sharing 1556601销售费用marketing cost1566602管理费用managing cost1576603财务费用financial cost1586604勘探费用exploration expense1596701资产减值损失loss from asset devaluation1606711营业外支出nonoperating expense1616801所得税income tax1626901以前年度损益调整prior year profit and loss adjustment。

2023新会计准则科目表(2023年新会计准则会计科目明细表)

2023新会计准则科目表(2023年新会计准则会计科目明细表)

2023新会计准则科目表（2023年新会计准则会计科目明细表）有缘千里来相见，希望2023新会计准则科目表2023年新会计准则会计科目明细表能很好的解决你要查找的问题！我们和你一起进步共同成长！本文目录全览：1、新会计准则科目资产负债表及利润表样式2、企业会计制度与新会计准则会计科目对照表3、求新会计准则公布的会计科目4、新会计准则会计科目表5、会计科目汇总表新会计准则科目资产负债表及利润表样式资产负债表（the Balance Sheet）亦称财务状况表，表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表，资产负债表利用会计平衡原则，将合乎会计原则的资产、负债、股东权益”交易科目分为“资产”和“负债及股东权益”两大区块，在经过分录、转帐、分类帐、试算、调整等等会计程序后，以特定日期的静态企业情况为基准，浓缩成一张报表。

企业会计制度与新会计准则会计科目对照表新旧会计准则科目对照表如下：扩展资料：为了便于编制会计凭证、登记账簿、查阅账目、实行会计电算化，还应在对会计科目进行分类的基础上，为每个会计科目编一个固定的号码，这些号码称为会计科目编号，简称科目编号。

科目编号能清楚地表示会计科目所属的类别及其在类别中的位置。

如《工业企业会计制度》采用三位数对会计科目进行编号：1、资产类科目均以1为第一位数字；2、负债类科目均以2为第一位数字；3、所有者权益类科目均以3为第一位数字；4、成本类科目均以4为第一位数字；5、损益类科目均以5为第一位数字。

在上述主要类别之下，业务性质相同的会计科目都以同样的号码为第二位数字，在相同业务性质的会计科目下，再以第三位依次排列各个会计科目。

在会计科目的第三位数之间留有适当的空号，供增会计科目之用，为了便于会计工作的进行，通常在会计制度中，以会计科目表的形式对会计科目的编号、类别和名称加以规范。

参考资料：我们--新会计科目求新会计准则公布的会计科目新会计准则规定企业资产负债表中“应收账款”项目的期末数=应收账款科目所属明细账户的借方余额+预收账款所属科目的借方余额-应收账款计提的坏账准备应收账款贷方余额应计入预收账款，出现了贷方余额，表示你们公司欠客户的钱，属于预收款项。

会计科目中英文对照

会计科目中英文对照

1,AAA ,美国会计学会2,Abacus,《算盘》杂志3,abacus ,算盘4,Abandonment,"废弃,报废;委付"5,abandonment value ,废弃价值6,abatement,①减免②冲销7,ability to service debt ,偿债能力8,abnormal cost ,异常成本9,abnormal spoilage ,异常损耗10,above par ,超过票面价值11,above the line,线上项目12,absolute amount ,"绝对数,绝对金额"13,absolute endorsement ,绝对背书14,absolute insolvency ,绝对无力偿付15,absolute priority ,绝对优先求偿权16,absolute value ,绝对值17,absorb ,"摊配,转并" 18,absorptionaccount ,"摊配账户,转并账户"19,absorption costing ,摊配成本计算法20,abstract ,摘要表21,abuse ,滥用职权22,abuse of tax shelter ,滥用避税项目23,ACCA,特许公认会计师公会24,accelerated cost recovery system ,加速成本收回制度25,accelerated depreciation method ,"加速折旧法,快速折旧法" 26,acceleration clause ,"加速偿付条款,提前偿付条款"27,acceptance,①承兑②已承兑票据③验收28,acceptance bill ,承兑票据29,acceptance register ,承兑票据登记簿30,acceptance sampling,验收抽样31,access time ,存取时间32,accommodation ,融通33,accommodation bill ,融通票据34,accommodationendorsement ,融通背书35,account,"①账户,会计科目②账簿,报表③账目,账项④记账"36,accountability ,"经营责任,会计责任"37,accountability unit ,责任单位38,Accountancy ,《会计》杂志39,accountancy ,会计40,accountant ,"会计员,会计师"41,accountantgeneral ,"会计主任,总会计"42,accounting in charge ,主管会计师43,"accountant,s legalliability ",会计师的法律责任44,"accountant,s report",会计师报告45,"accountant,sresponsibility ",会计师职责46,account form ,"账户式,账式"47,accounting,①会计②会计学48,accountingassumption ,"会计假定,会计假设"49,accounting basis ,"会计基准,会计基本方法"50,accounting changes ,会计变更51,accounting concept ,会计概念52,accounting control ,会计控制53,accountingconvention ,"会计常规,会计惯例"54,accountingcorporation ,会计公司55,accounting cycle ,会计循环56,accounting data ,会计数据57,accounting doctrine ,会计信条58,accounting document ,会计凭证59,accounting elements ,会计要素60,accounting entity ,"会计主体,会计个体"61,accounting entry ,会计分录62,accounting equation ,会计等式63,accounting event ,会计事项64,accountingexposure ,"会计暴露,会计暴露风险"65,accounting firm ,会计事务所66,Accounting Hall ofFame ,会计名人堂67,accountingharmonization ,会计协调化68,accounting identity ,会计恒等式69,accounting income ,会计收益70,accountinginformation ,会计信息71,accountinginformation system ,会计信息系统72,accountinginternationalization ,会计国际化73,accounting journals ,会计杂志74,accountinglegislation ,会计法规75,accounting manual ,会计手册76,accountingobjective ,会计目标77,accounting period ,会计期78,accounting policies ,会计政策79,accountingpostulate ,会计假设80,accounting practice ,会计实务81,accountingprinciple ,会计原则82,Accounting PrincipleBoard ,会计原则委员会83,accountingprocedures ,会计程序84,accountingprofession ,"会计职业,会计专业"85,accounting rate ofreturn ,会计收益率86,accountingrecords ,"会计记录,会计簿籍"87,Accounting Review ,《会计评论》88,accounting rules ,会计规则89,Accounting SeriesRelease ,《会计公告文件》90,accounting service ,会计服务91,accounting software ,会计软件92,accountingstandard ,"会计标准,会计准则"93,accounting standardization ,会计标准化94,Accounting Standards Board ,会计准则委员会(英)95,Accounting Standards Committee ,会计准则委员会(英)96,accounting system,①会计制度②会计系统97,accounting technique ,会计技术98,accounting theory ,会计理论99,accounting transaction ,"会计业务,会计账务"100,Accounting Trend and Techniques ,《会计趋势和会计技术》101,accounting unit ,会计单位102,accounting valuation ,会计计价103,accounting year ,会计年度104,accounts ,"会计账簿,会计报表"105,account sales ,"承销清单,承销报告单" 106,accounts payable ,应付账款107,accountsreceivable ,应收账款108,accounts receivable aging schedule ,应收账款账龄分析表109,accounts receivable assigned ,已转让应收账款110,accounts receivable collection period,应收账款收款期111,accounts receivable discounted ,已贴现应收账款112,accounts receivablefinancing ,"应收账款筹资,应收账款融资"113,accounts receivablemanagement ,应收账款管理114,accounts receivableturnover ,"应收账款周转率,应收账款周转次数"115,accretion ,增殖116,accrual basisaccounting ,"应计制会计,权责发生制会计"117,accrued asset ,应计资产118,accrued expense ,应计费用119,accrued liability ,应计负债120,accrued revenue ,应计收入121,accumulateddepreciation ,累计折旧122,accumulateddividend ,累计股利123,accumulatedearnings tax ,"累积盈余税,累积收益税"124,accumulation ,"累积,累计"125,acid test ratio ,酸性试验比率126,acquired company ,"被盘购公司,被兼并公司"127,acquisition ,"购置,盘购"128,acquisitionaccounting ,盘购会计129,acquisition cost ,购置成本130,acquisitiondecision ,购置决策131,acquisition excess ,盘购超支132,acquisitionsurplus ,盘购盈余133,across-the-board ,全面调整134,ACT ,预交公司税135,act ,"法案,法规"136,action ,"起诉,诉讼"137,active account ,活动账户138,active assets ,活动资产139,activity ,"业务活动,作业"140,activity account ,作业账户141,activityaccounting ,作业会计142,activity ratio ,业务活动比率143,activity variance ,业务活动量差异144,act of bankruptcy ,破产法145,act of company ,公司法146,act of God ,"天灾,不可抗力"147,actual capital ,实际资本148,actual value ,实际价值149,actual wage ,实际工资150,added value ,增值151,added valuestatement ,增值表152,added value tax ,增值税153,addition ,"增置,扩建"154,additionaldepreciation ,"附加折旧,补提折旧"155,additional paid-incapital ,附加实缴资本156,additional tax ,附加税157,adequatedisclosure ,充分披露158,adjunct account ,附加账户159,adjustable-ratebond ,可调整利率债券160,adjusted grossincome ,"调整后收益总额,调整后所得总额"161,adjusted trialbalance ,调整后试算表162,adjusting entry ,调整分录163,adjustment ,调整164,adjustment account ,调整账户165,adjustment bond ,调整债券166,administrativeaccounting ,行政管理会计167,administrativebudget ,行政管理预算168,administrativeexpense,行政管理费用169,ADR ,资产折旧年限幅度170,ad valorem tax ,从价税171,advance ,"预付款,垫付款"172,advance corporationtax ,预交公司税173,advances fromcustomers ,预收客户款174,advance tosuppliers ,预付货款175,adventure ,"投机经营,短期经营"176,adverse opinion ,"反面意见,否定意见"177,adverse variance ,"不利差异,逆差"178,advisory services,咨询服务179,affiliated company ,联营公司180,affiliation ,联营181,after closing trialbalance ,结账后试算表182,after cost ,售后成本183,after date ,出票后兑付184,after sight ,见票后兑付185,after-tax ,税后186,AGA ,政府会计师联合会187,age ,"寿命,账龄,资产使用年限"188,age allowance,年龄减免189,age analysis ,账龄分析190,agency ,"代理,代理关系"191,agency commission ,代理佣金192,agency fund ,代管基金193,agenda ,"议事日程,备忘录"194,agent ,"代理商,代理人"195,aggregate balance sheet ,合并资产负债表196,aggregate income statement ,合并损益表197,AGI ,"调整后收益总额,调整后所得总额" 198,aging of accounts receivable,应收账款账龄分析199,aging schedule ,账龄表200,agio ,"贴水,折价" 201,agiotage ,"汇兑业务,兑换业务"202,AGM ,年度股东大会203,agreement ,协议204,agreement of partnership ,合伙协议205,AICPA ,美国注册公共会计师协会206,AIS ,会计信息系统207,all capital earnings rate ,资本总额收益率208,all-inclusive income concept ,总括收益概念209,allocation ,"分摊,分配"210,allocation criteria,分配标准211,allotment,"①分配,拨付②分配数,拨付数"212,allowance,①备抵②折让③津贴213,allowance for baddebts ,呆账备抵214,allowance fordepreciation ,折旧备抵账户215,allowance method ,备抵法216,all-purposefinancial statement ,"通用财务报表,通用会计报表"217,alpha risk ,"阿尔法风险,第一种审计风险"218,altered check ,涂改支票219,alternativeaccounting methods ,可选择性会计方法220,alternativeproposals ,"替代方案,备选方案"221,amalgamation ,企业合并222,American AccountingAssociation ,美国会计学会223,American depositoryreceipts ,"美国银行证券存单,美国银行证券托存收据"224,American Instituteof Certified PublicAccountants ,"美国注册会计师协会,美国注册公共会计师协会"225,American option ,美式期权226,American StockExchange ,美国股票交易所227,amortization,①摊销②摊还228,amortized cost ,摊余成本229,amount ,"金额,合计"230,amount differ ,金额不符231,amount due ,到期金额232,amount of 1dollar ,1元的本利和233,analysis ,分析234,analyst,分析师235,analytical review ,分析性检查236,annual audit ,年度审计237,annual closing ,年度结账238,annual generalmeeting ,年度股东大会239,annualize ,按年折算240,annualized netpresent value ,折算年度净现值241,annual report ,年度报告242,annuity ,年金243,annuity due,期初年金244,annuity in advance,预付年金245,annuity in arrears,迟付年金246,annuity method ofdepreciation ,年金折旧法247,antedate ,填早日期248,anticipation ,"预计,预列"249,anti-dilutionclause ,防止稀释条款250,anti-pollutioninvestment ,消除污染投资251,anti-profiteeringtax ,反暴利税252,anti-tax avoidance ,反避税253,anti-trustlegislation ,反拖拉斯立法254,A/P ,应付账款255,APB ,会计原则委员会256,APB Opinion ,《会计原则委员会意见书》257,Application,"申请,申请书"258,applied overhead ,已分配间接费用259,appraisal ,估价260,appraisal capital ,评估资本261,appraisal surplus ,估价盈余262,appraiser ,"估价员,估价师"263,appreciation ,增值264,appropriatedretained earnings ,"已拨定留存收益,已指定用途留存收益"265,appropriation ,"拨款,指拨经费"266,appropriationaccount ,①拨款账户②留存收益分配账户267,appropriationbudget,拨款预算268,approval ,"核定,审批"269,approved account ,核定账户270,approved bond ,核定债券271,A/R ,应收账款272,arbitrage ,"套利,套汇"273,arbitragetransaction ,"套利业务,套汇业务"274,arbitration ,"仲裁,公断"275,arithmetical error ,算术误差276,"arm,s-length price ","正常价格,公正价格" 277,"arm,s-length transaction ","一臂之隔交易,正常交易"278,ARR ,会计收益率279,arrears,"①拖欠,欠款②迟付"280,arrestment ,财产扣押281,Authur Anderson & Co. ,"约瑟?安德森会计师事务所,安达信会计师事务所"282,article ,"文件条文,合同条款"283,articles of incorporation,公司章程284,articles of partnership ,合伙契约285,articulate ,环接286,articulated concept ,环接观念287,artificial intelligence ,人工智能288,ASB ,审计准则委员会289,ASE,美国股票交易所290,Asian Development Bank ,亚洲开发银行291,Asian dollar ,亚洲美元292,asking price ,"索价,卖方报价"293,assessed value ,估定价值294,assessment,"①估定,查定②特别税捐,特别摊派税捐"295,asset ,资产296,asset cover ,"资产担保,资产保证"297,asset depreciation range ,资产折旧年限幅度298,asset-liability view ,资产—负债观念299,asset quality ,资产质量300,asset retirement ,"资产退役,资产报废"301,asset revaluation ,资产重估价302,asset stripping ,"资产剥离,资产拆卖"303,asset structure ,资产结构304,asset turnover ,资产周转率305,asset valuation ,资产计价306,assignment ofaccounts receivable ,应收账款转让307,associatedcompany ,"联属公司,附属公司"308,Association ofGovernment Accounting ,政府会计师协会309,assumedliability ,"承担债务,承付债务"310,AT ,税后311,at cost ,按成本312,at par ,"按票面额,平价"313,at sight ,"见票兑付,即期兑付"314,attached account ,被查封账户315,attachment ,"扣押,查封"316,attest,"证明,验证"317,attestation ,"证明书,鉴定书"318,audit ,"审核,审计"319,auditability ,可审核性320,audit committee ,审计委员会321,audit coverage,审计范围322,audited financialstatement ,"审定财务报表,审定会计报表"323,audit evidence,"审计证据,审计凭证"324,Audit Guides ,《审计指南》325,auditing,①审计②审计学326,auditing procedure ,审计程序327,auditing process,审计过程328,auditingstandard ,"审计标准,审计准则"329,Auditing StandardsBoard,审计准则委员会330,Auditor,"审计员,审计师"331,auditor general,"审计主任,总审计"332,"auditor,s legalliability ",审计师法律责任333,"auditor,s opinion",审计师意见书334,"auditor,s report","审计师报告,查账报告"335,audit program ,审计工作计划336,audit report ,审计报告337,audit risk ,审计风险338,audit sampling ,审计抽样339,audit software ,审计软件340,audit test,审计抽查341,audit trail,"审计脉络,审计线索"342,audit working paper ,审计工作底稿343,authorized capitalstock ,"核定股本,法定股本"344,automated clearinghouse ,自动票据交换所345,automated tellermachine ,自动取款机346,automatic transferservice ,自动转账服务347,available asset ,可用资产348,availableinventory ,可用存货349,average balance ,平均余额350,average collectionperiod ,平均收款期351,average cost,平均成本352,average-costmethod ,平均成本法353,averageinventory ,"平均存货,平均库存"354,average life ,"平均寿命,平均使用年限"355,average paymentperiod (of accountspayable) ,应付账款平均付款期356,average rate ofreturn ,平均收益率357,averages ,股票价格平均指数358,avoidable cost ,可避免成本359,back charge ,欠费费用360,back date ,"倒填日期,填早日期"361,backed bill ,背书票据362,back-end load,后期负担363,backer,①票据担保人②财务支持人364,backlogdepreciation ,欠提折旧365,back order ,欠交订货366,back pay ,欠付工资367,back tax ,欠交税款368,back-to-backcredit ,对开信用证369,back-to-back loan,对销贷款370,back wardation ,倒价371,backwardintegration ,逆向合并372,bad check ,空头支票373,bad debt ,"呆账,呆账账户"374,bad debt account ,呆账账户375,bad debt expense ,呆账费用376,bad debt ratio ,呆账比率377,bad debt recovery ,呆账收回378,bailment ,"寄销,寄托"379,bailout ,抽资380,bailout period ,投资返还期381,balance,①余额②平衡382,balance budget ,平衡预算383,balance due ,结欠余额384,balance fund ,平衡基金385,balance of account ,账户余额386,balance of payment ,国际收支差额387,balance of retained earnings ,留存收益余额388,balance sheet ,资产负债表389,balance sheet account ,资产负债表账户390,balance sheet analysis ,资产负债表分析391,balance sheet audit ,资产负债表审计392,balance sheet date ,结账日期393,balance sheet ratio ,资产负债表比率394,balance sheet total ,资产负债表总额395,balloon payment ,漂浮式付款396,bank ,银行397,"bank(er,s)acceptance ","银行承兑,银行承兑汇票"398,bank balance ,银行存款余额399,bankbook ,存折400,bank charge ,银行手续费401,bank checkingaccount ,"银行支票账户,银行活期存款账户"402,bank confirmation ,银行证明信函403,bank credit,"银行信用,银行信贷"404,bank custody ,银行保险库405,bank draft,银行汇票406,banker,①银行家②银行407,bank failure ,银行倒闭408,bank loan ,银行贷款409,bank overdraft,银行透支410,bank reconciliationstatement,"银行对账单,银行存款调节表"411,bank reference,银行征信信函412,bank run ,银行挤兑413,bankruptcy ,破产414,bankruptcy act ,破产法415,bankruptcy cost ,破产成本416,bankruptcy court ,破产法院417,bankruptcyprediction,破产判断418,Bankruptcy ReformAct of 1978 ,1978年破产改革法419,bank transfer ,"银行汇兑业务,银行转账业务"420,bargain,"①合同,谈判②廉价货"421,bargain money,定金422,bargain purchaseoption,承租人优先购置权423,bargain renewedoption,承租人优先续租权424,bargain sale ,廉价销售425,barometers ,"经济晴雨表,经济指标"426,barometers stock,晴雨表股票427,barter ,以货易货428,barter transaction ,易货业务429,base ,基数430,base period ,基期431,base price ,基价432,base rate ,基础利率433,base stock ,基础存量434,BASIC ,基础语言435,basic earnings pershare ,每股基础收益436,basis ,基准437,basis ofaccounting ,"会计基准,会计方法"438,basis of taxation ,计税基准439,basis point ,基点440,basket purchase ,"整套采购,总价采购"441,batch costing ,分批成本计算法442,batch processing ,"分批处理,分批数据处理"443,B/D ,过次页444,B/E,汇票445,BE analysis ,"损益分界分析,保本分析"446,bear,"①承担,负担②卖空者,空头"447,bearer ,持票人448,bearer bond ,不记名债券449,bearer draft ,不记名汇票450,bear interest ,"附息,负担利息"451,bear market ,"熊市,下跌行情"452,bear squeeze ,榨空头453,beating the market ,战胜股市454,before-separationcost ,分离前成本455,before-tax income,税前收益456,BeginnersAll-purpose SymbolicInstruction Code ,"基础语言,初学者通用符号指令语言"457,beginning balance ,期初余额458,beginninginventory ,期初存货459,bellwethersecurity ,"领头证券,龙头证券"460,below par ,低于票面价值461,below the line ,线下项目462,beneficial interest,受益人权益463,beneficial owner ,受益权人464,beneficiary ,"受益人,受款人,受赔人"465,benefit,"①效益,利益②福利金,津贴"466,benefit-costanalysis ,效益成本分析467,benefit-cost ratio ,效益成本比率468,benefit fund ,福利基金469,benefit in kind ,实物福利470,benefit system ,职工福利制度471,best-efforts agreement ,证券尽力推销协议472,beta coefficient ,贝塔系数473,beta risk ,"贝塔风险,第二种类型误差" 474,betterment ,"改造投资,改造工程投资"475,B/F ,余额承前476,Bias,"偏差,偏向性" 477,bid ,①买价②投标478,bid bond ,投标保证金479,bid price,"①买方出价,买价②投标价格" 480,big bath ,巨额冲销481,Big Board ,大证券交易所482,Big Five ,五大会计师事务所483,bill,"①汇票,票据②通知单,清单③账单,发货票"484,billing ,"开发票,开账单"485,billing clerk ,开票员486,bill of entry ,报关单487,bill of exchange ,汇票488,bill of lading ,"提货单,提单"489,bill of materials ,用料单490,bill of sales ,"销货清单,卖据"491,bills payable ,应付票据492,bills receivable ,应收票据493,B/L ,提货单494,black market ,黑市495,black money ,黑钱496,blank bill oflading ,不记名提货单497,blank check ,空白支票498,blank endorsement ,不记名背书499,blanket mortgage ,总括抵押500,blanket order ,总括订货单501,blanket price ,总括价格502,blind entry ,"失实分录,未加说明的分录"503,blind purchase ,盲目采购504,blue-chip ,"蓝筹码股票,热门股票"505,blue-sky laws ,"蓝天法,股票发行控制法"506,board chairman ,董事长507,board minutes ,董事会会议记录508,board of directors ,董事会509,board of trade ,"同业公会,商会"510,bond,"①债券②保证书,保证金③忠诚保证"511,bond conversion ,债券兑换512,bond discount,债券折价513,bonded goods ,保税货物514,bonded warehouse ,保税仓库515,bond financing ,债券筹资516,bondholder ,债券持有人517,bond indenture ,"债券信托契约,债券契约"518,bonding company ,忠诚担保公司519,bond issue cost ,债券发行成本520,bond premium ,债券溢价521,bond rating ,评定债券等级522,bonds outstanding,"流通在外债券,未偿付债券"523,bonds payable ,应付公司债券524,bond yield ,债券收益率525,bonus ,"奖金,红利"526,bonus issue ,发行红利股527,book,①账簿②账面的③记账528,book audit ,账簿审计529,book balance ,账面余额530,book inventory ,"账面存货,账面盘存"531,bookkeeper,"簿记员,记账员"532,bookkeeping,"①簿记,记账②簿记学"533,book of final entry ,终结分录账簿534,book of orginalentry ,原始分录账簿535,book profit ,"账面利润,账面盈利"536,book rate of return ,账面收益率537,books of accounts ,账簿538,book value ,账面价值539,book value pershare ,每股账面价值540,boot ,补价541,borrowing ,"借贷,借款"542,borrowing power,借款能力543,bottom line ,"损益表底线,最终财务成果"544,B/R ,应收票据545,branch ,"分支机构,分店"546,branchaccounting ,"分支机构会计,分店会计"547,branch currentaccount ,"分支机构往来账户,分店往来账户"548,branch ledger ,分支机构分类账549,brand name ,"牌号名称,商标名称"550,breach ofcontract ,"违约,违反合同"551,breach of trust ,违反信托552,breakdown ,"分解,按细目分类"553,break-evenanalysis ,"损益分界分析,损益平衡分析"554,break-even chart ,"损益分界图表,损益平衡图表"555,break-even point ,"损益分界点,损益平衡点"556,break-up value ,拆卖价值557,bribes andkickbacks ,贿赂和回扣558,bridging loan ,过渡性贷款559,British AccountingAssociation ,英国会计学会560,broker ,经纪人561,brokerage ,经纪人佣金562,brought down ,"入次页,过次页"563,brought forward ,承前页564,budget ,预算565,budgetary control ,预算控制566,budget decision ,预算决策567,bugeting ,预算编制568,budget management ,预算管理569,budget variance ,预算差异570,buffer stock ,"保险库存,缓冲存货"571,bull,"①买空②买空者,多头"572,bullion ,"金银块,金银条"573,bull market ,"牛市,涨市"574,burden ,间接费用575,burden rate ,间接费用率576,business,"①商业,工商业②企业③经营,营业"577,business accounting ,企业会计578,business barometer ,工商业指标579,business combination ,企业合并580,business cycle ,"商业周期,商业循环"581,business environment ,企业环境582,business failure ,经营失败583,business income ,"企业收益,营业收益" 584,business risk ,"经营风险,营业风险"585,business segment ,企业分部586,business transaction ,"企业交易,营业业务"587,business trust ,企业经营信托588,buy and hold decision ,购入和持存决策589,"buyer,s credit ",买方信贷590,buying expense ,进货费用591,buyout ,"收购股权,收购控制股权"592,buy over ,"收买,贿赂"593,bylaws ,公司章程细则594,by-product ,副产品595,CA ,特许会计师596,cable transfer ,电汇597,calculation ,计算598,calculator ,计算器599,calendar year ,日历年度600,call ,"①期前偿还,期前兑回②催交股款③买方期权"601,callable bond ,可提前兑回债券602,callable preferredstock ,可提前兑回优先股603,call loan ,活期拆放贷款604,call option ,股票购买期权605,call premium ,提前兑回溢价606,call price ,提前兑回价格607,call provision ,提前兑回条款608,cancelable lease ,可取消租约609,cancelled check ,注销支票610,C & F ,货价加运费611,C & I ,货价加保险费612,capacity,①生产能力②偿债能力613,capacity cost ,"生产能力成本,经营能力成本"614,capacity to borrow ,借款能力615,capacity tocontract ,"订约能力,订约资格"616,capital ,"资本金,资本"617,capital account ,资本账户618,capital addition ,资本增置619,capital allowance ,资本减免620,capital andliabilities ratio ,资本负债比率621,capitalappreciation ,资本升值622,capital asset ,资本性资产623,capital assetpricing model ,资本性资产计价模型624,capitalauthorized ,"额定资本,法定资本"625,capital budget ,资本预算626,capital cost ,资本成本627,capital deficit ,资本亏绌628,capitalexpenditure ,资本支出629,capital gain ,"资本利得,资本收益"630,capital impairment ,资本减损631,capital intensive ,资本密集632,capital investment ,资本投资633,capital investmentappraisal,资本投资评价634,capitalization ,资本化635,capitalization ofearnings ,收益资本化636,capitalization ofinterest ,利息资本化637,capitalized value ,资本化价值638,capital lease ,资本租赁639,capital leverage ,资本杠杆作用640,capital loss ,资本损失641,capital maintenanceconcept ,"资本保持概念,资本维护概念"642,capital market ,资本市场643,capital market line ,资本市场贝塔风险线644,capital outlay ,资本支出645,capital-outputratio ,资本产值比率646,capital paid-in ,"实缴股本,投入股本"647,capital rationing ,资本分配648,capitalreorganization ,资本改组649,capital reserve ,资本公积金650,capital return ,"资本收益率,投资回收率"651,capital stock ,股本652,capital stockoutstanding ,"发行股本,流通在外股本"653,capital stockpremium ,股本溢价654,capital stocksubscriptions ,认购股本655,capital structure ,股本结构656,capital structuredecision ,资本结构决策657,capital surplus ,资本盈余658,capital turnover ,资本周转率659,capitalverification ,"资本验证,验资"660,CAPM ,资本性资产计价模型661,carried interest ,附带权益662,carry back ,"结转前期扣减,移前扣减"663,carrying cost ,"置存成本,储存成本"664,carrying value ,①置存价值②抵押品价值665,carry over,"①结转下期扣减,移后扣减②结转库存,滚存量"666,CASB ,成本会计准则委员会667,cash,①现金②兑现668,cashability ,变现能力669,cash account ,现金账户670,cash asset ,现金资产671,cash audit ,现金审计672,cash basis accounting ,"现金收付制会计,收付实现制会计" 673,cash bonus ,现金红利674,cash break-even analysis ,现金损益分界分析675,cash budget ,现金预算676,cash cow ,现金母牛677,cash deficit ,现金亏绌678,cash disbursement journal ,现金支出日记账679,cash discount ,现金折扣680,cash dividend ,现金股利681,cash equivalent ,现金等价物682,cash equivalent value ,现金等值683,cash flow,①现金流转②现金流量684,cash flow statement ,"现金流转表,现金流量表"685,cash-flow tocapital-expenditureratio ,现金流量对资本支出比率686,cash-flow tototal-debt ratio ,现金流量对负债总额比率687,cash forecast ,现金预测688,cashier ,出纳员689,"cashier,s check ",银行本票690,cash in transit ,在途现金691,cash journal ,现金日记账692,cash on delivery ,货到付现693,cash on hand ,库存现金694,cash position ,"现金状况,现金头寸"695,cash receiptsjournal ,现金收入日记账696,cash records ,现金记录697,cash sale ,现金销售698,cash shortages andoverages,现金缺溢699,cash statement ,现金报表700,cash turnover ratio ,现金周转率701,cash with order ,"现金订货,订货现金"702,casting ,"加总,合计"703,casual audit ,临时审计704,CBA,成本效益分析705,CCA ,现时成本会计706,CD ,存款单707,ceiling ,最高限额708,ceiling price ,最高限价709,central bank ,中央银行710,centralization ,"集中经营,集权"711,certainty ,确定性712,certainty decision ,确定性决策713,certaintyequivalent ,确定等值714,certaintyequivalent coefficient ,确定等值系数715,certificate ofcapital verification ,验资证明书716,certificate ofdeposit ,存款单717,certificate ofincorporation ,"公司登记执照,公司注册证书"718,certificate ofindebtedness ,借据719,certificate ofprotest ,拒付证明书720,certifiedaccountant ,注册会计师721,certified check ,保付支票722,certified dataprocessor ,注册数据处理师723,certified financialplanners ,注册财务计划师724,certified financialstatement ,"已审核财务报表,已审核会计报表"725,certifiedinformation systemauditor ,注册信息系统审计师726,certified internalauditor ,注册内部审计师727,certifiedmanagement accountant ,注册管理会计师728,certified publicaccountant ,注册公共会计师729,certifying officer ,签付员730,chain discount ,连锁折扣731,chain liquidation ,连续清算732,chairman of theboard of director ,董事长733,"chairman,s report",董事长报告734,change fund ,找零备用金735,changing pricesaccounting,物价变动会计736,charge,"①费用②借记,借项③赊账④留置权"737,charge account ,"赊账,赊账账户"738,charge anddischarge statement ,信托财产(或遗产)收支报表739,charge card ,付款卡740,charge off ,注销741,charge sale ,赊销742,charter ,"执照,许可证"743,charteredaccountant ,特许会计师744,chartered financialanalyst ,特许财务分析师745,charted financialconsultant ,"特许财务咨询师,特许财务顾问"746,chartist ,图表分析专家747,chart of accounts,"账户分类表,会计科目表"748,chattel ,动产749,chattel mortgage ,动产抵押750,check,"①支票②检查,核对"751,check and balancesystem ,"制约平衡制度,制衡制度"752,check cleaning ,支票交换753,checking account ,"支票账户,活期存款账户" 754,check register ,支票登记簿755,check verification ,支票验证756,chief accountant ,"总会计,会计主任"757,chief auditor ,"总审计,审计主任"758,chief cashier ,"总出纳,出纳主任"759,chief financial officer ,"财务总裁,财务总经理"760,CHIPS ,票据交换所银行内部支付系统761,chronological book ,序时账簿762,CIF,到岸价格763,circularization ,发函询证764,circulating asset ,流动资产765,circulatingcapital ,"流动资本,流动资金"766,claim ,索赔767,classification of accounts ,账户分类表768,classification of assets ,资产分类769,classification of liabilities ,负债分类770,"classification of stockholders, equity ",股东产权分类771,classified common stock ,分类普通股772,classified trial balance ,分类试算表773,claw back ,追回税款774,clean,①不附带保留条件②不附其他单据③不附利息775,clean bill of exchange ,光票汇票776,clean letter ofcredit ,光票信用证777,clearance,"①结关,报关②票据交换,清算③清仓"778,clearance agent ,报关结算代理商779,clearance sale,清仓减价销售780,clearing,①票据交换②结算781,clearing account,"①暂记账户,过渡账户②票据交换往来账户"782,clearing house ,票据交换所783,clear-up cause ,清理条款784,clerical error,"笔误,记账错误"785,clerk ,"办事员,职员"786,client ,"客户,委托人"787,closed account ,已结账账户788,closed-end mutualfund ,固定股份互助基金投资公司789,closely-heldcompany ,不公共招股公司790,closely-heldcorporation ,不公共招股公司791,closing,①结账②收盘792,closingadjustment ,"结账调整,决算调整"793,closing balance ,期末余额794,closing date ,"结账日期,截止日期"795,closing entry ,结账分录796,closing price ,收盘价格797,closing trialbalance ,结账试算表798,CM ,"贡献毛利,贡献毛益"799,CMA ,注册管理会计师800,CML ,资本市场贝塔风险线801,COBOL ,普通商业用语802,code,"①代号,代码②法规,守则"803,Code ofProfessional Ethics,《职业道德守则》804,coding ,编码805,coding clerk ,编码员806,coding of accounts ,账户编码807,co-financing,共同融资808,coin ,硬币809,coinsurance clause ,共同保险条款810,collateral ,"抵押品,担保品"811,collateral bond ,"抵押品担保债券,动产担保债券"812,collateral loan ,抵押品担保贷款813,collectibles ,收藏物814,collection agency ,收账代理商815,collection period ,收款期816,collective policy ,收账政策817,collusion,串通舞弊818,columnar journal ,多栏式日记账819,combination ,企业合并820,combined financialstatement,"合并财务报表,合并会计报表"821,combined journaland ledger,"合并日记分类账,日记总账"822,comfort letter ,安慰信函823,commercial bank ,商业银行824,commercial bill ,商业汇票825,commercial credit ,商业信用826,commercial law ,商法827,commercial paper,①商业票据②流通票据828,commission ,"佣金,手续费"829,commitment ,①承诺付款②承诺贷款830,commitment fee ,承诺费831,commodity ,"商品,货物"832,commodity exchange ,商品交易所833,Common BusinessOriented Language ,普通商业语言834,common cost ,共同成本835,common dollar ,等值美元836,common-sizestatement ,共同尺度报表837,common stock ,普通股838,common stockequivalent,等同普通股839,Common Stock Index ,普通股股票价格指数840,community ofinterest ,"共同权益,共同权益集团"841,commuted value ,折算价值842,company ,公司843,company director ,公司董事长844,company finance,公司财务845,company law ,公司法。

新会计准则 中英文会计科目对照表

新会计准则 中英文会计科目对照表

中英文会计科目对照表一、资产类1 1001 库存现金cash on hand （cash）2 1002 银行存款bank deposit (cash in bank)5 1015 其他货币资金other monetary capital （other cash and cash equivalents）9 1101 交易性金融资产dealing financial assets (transactional financial assets；trading securities)11 1121 应收票据notes receivable12 1122 应收账款accounts receivable13 1123 预付账款accounts prepaid (advance money)14 1131 应收股利dividend receivable15 1132 应收利息interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve（allowance for uncollectible accounts）28 1401 材料采购procurement of materials （Supplies purchasing）29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks （Finished goods）33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining （allowance for obsolescence）43 1501 待摊费用fees to be apportioned （prepaid expenses）45 1521 持有至到期投资held-to-maturity investment （held-to-maturity securities）46 1522 持有至到期投资减值准备depreciation reserve for held-to-maturity investment47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term equity investment49 1525 长期股权投资减值准备depreciation reserves for long-term equity investment50 1526 投资性房地产investment on real estate51 1531 长期应收款long-term accounts receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets （fixed assets）55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve （fixed assets depreciation reserves）57 1604 在建工程construction in process58 1605 工程物资engineer material （Project goods and material）59 1606 固定资产清理disposal of fixed assets （liquidation of fixed assets）67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets depreciation reserves70 1711 商誉Goodwill71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢unsettled assets profit and loss二、负债类74 2001 短期借款short-term liability81 2101 交易性金融负债transactional financial liabilities83 2201 应付票据notes payable84 2202 应付账款accounts payable85 2205 预收账款item received in advance （unearned revenue）86 2211 应付职工薪酬wages and salaries payable87 2221 应交税费taxes and dues payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债anticipation liabilities（accrued liabilities）99 2501 递延收益deferred income100 2601 长期借款long-term liability101 2602 应付债券bond payable106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-in capital116 4002 资本公积capital reserves117 4101 盈余公积surplus reserves119 4103 本年利润current year profit120 4104 利润分配profit distribution121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost （cost of manufacture）123 5101 制造费用manufacturing overhead124 5201 劳务成本service cost125 5301 研发支出research and development expenditures六、损益类129 6001 主营业务收入main business income（prime operating revenue）135 6051 其他业务收入other business income （other operating revenue）137 6101 公允价值变动损益profit and loss from fair value changes138 6111 投资收益income on investment142 6301 营业外收入nonrevenue receipt （nonoperating income）143 6401 主营业务成本main business cost （cost of goods sold）144 6402 其他业务支出other business expenses145 6405 营业税金及附加business tariff and annex155 6601 销售费用selling expenses156 6602 管理费用administrative expenses157 6603 财务费用financial expenses158 6604 勘探费用exploration expenses159 6701 资产减值损失loss from asset devaluation160 6711 营业外支出nonoperating expense（nonbusiness expenditure）161 6801 所得税费用income tax162 6901 以前年度损益调整prior year income adjustment。

新会计准则会计科目中英文对照表

新会计准则会计科目中英文对照表

资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods bystages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds '140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income '191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes 三、所有者权益类OWNERS' EQUITY资本Capita3101 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 stock3103 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 reserve3121 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Profits3131 本年利润Current year profits3141 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 commonaccumulation 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 manufacture4105 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 cessation4107 劳务成本Service costs五、损益类Profit and loss 收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge 营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

中英文会计科目对照

中英文会计科目对照

中英文会计科目对照一、资产类1. 货币资金 - Cash and cash equivalents2. 短期投资 - Short-term investments3. 应收票据 - Notes receivable4. 应收账款 - Accounts receivable5. 预付账款 - Prepaid expenses6. 存货 - Inventory7. 长期股权投资 - Long-term equity investments8. 长期债权投资 - Long-term debt investments9. 固定资产 - Property, plant, and equipment10. 累计折旧 - Accumulated depreciation11. 无形资产 - Intangible assets12. 递延资产 - Deferred assets二、负债类1. 短期借款 - Short-term loans2. 应付票据 - Notes payable3. 应付账款 - Accounts payable4. 预收账款 - Deferred revenue5. 长期借款 - Long-term loans6. 银行贷款 - Bank loans7. 应付工资 - Salaries payable8. 应交税费 - Taxes payable9. 应付利息 - Interest payable10. 长期债务 - Long-term debt11. 递延负债 - Deferred liabilities三、所有者权益类1. 实收资本 - Paid-in capital2. 资本公积 - Capital surplus3. 盈余公积 - Retained earnings4. 未分配利润 - Undistributed profits5. 专项储备 - Special reserves6. 本年利润 - Current year profits7. 外币报表折算差额 - Foreign currency translation adjustment四、收入类1. 主营业务收入 - Main operating revenue2. 其他业务收入 - Other operating revenue5. 财务费用 - Financial expenses7. 营业外支出 - Non-operating expenses五、费用类1. 主营业务成本 - Main operating costs2. 销售费用 - Selling expenses3. 管理费用 - Administrative expenses4. 财务费用 - Financial expenses5. 税费 - Taxes6. 资产减值损失 - Asset impairment losses7. 其他费用 - Other expenses六、成本类1. 出售商品、提供劳务收到的现金 - Cash received from selling goods or providing services2. 收到的税费返还 - Tax refunds received3. 收到的其他与经营活动有关的现金 - Other cash received related to operating activities4. 购买商品、接受劳务支付的现金 - Cash paid for purchasing goods or receiving services5. 支付给职工以及为职工支付的现金 - Cash paid to and on behalf of employees6. 支付的税费 - Taxes paid7. 支付的其他与经营活动有关的现金 - Other cash paid related to operating activities9. 处置固定资产、无形资产和其他长期资产而收回的现金净额 - Net cash received from disposal of fixed assets, intangible assets, and other long-term assets11. 偿还债务支付的现金 - Cash paid for repayment of loans12. 分配股利、利润或偿付利息支付的现金 - Cash paid for distribution of dividends, profits, or payment of interests13. 收到其他与投资活动有关的现金 - Other cash received related to investment activities14. 偿付其他与投资活动有关的现金 - Other cash paid related to investment activities15. 吸收投资收到的现金 - Cash received from investment absorption16. 借款收到的现金 - Cash received from loan received17. 发行债券收到的现金 - Cash received from bond issuance18. 收到其他与筹资活动有关的现金 - Other cash received related to financing activities19. 还本付息等支付的现金 - Cash paid for repayment of principal and interest20. 分配股利、利润或支付利息支付的现金 - Cash paid for distribution of dividends, profits, or payment of interest21. 银行存款的期初余额 - Initial balance of bank deposits22. 银行存款的期末余额 - Ending balance of bank deposits以上是(新准则)中英文会计科目对照，供参考。

(新准则)中英文会计科目对照

(新准则)中英文会计科目对照

中英文会计科目对照表参考中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to mar ket113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receiva ble118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long -term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements 156 未完工程及预付购置设备款construction in progress and prepayments for equip ment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluat ion increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, pl ant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receiva bles1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts pay able due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accou nts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current porti on228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able 235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under e quity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-t erm equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long -term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method 7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investment s to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-movi ng inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued se gments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued s egment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments 9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles 931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principle s94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest incom。

新会计准则会计科目表中英文对照7篇

新会计准则会计科目表中英文对照7篇

新会计准则会计科目表中英文对照7篇一、资产类1001库存现金企业的库存现金。

企业有内部周转使用备用金的，可以单独设置“”科目。

借方登记企业增加的库存现金额，贷方登记企业减少的库存现金额，期末借方余额，反映企业持有的库存现金余额。

1002银行存款企业存入银行或者其他金融机构的各种款项。

银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出投资款、外埠存款等，在“”科目核算。

借方登记银行存款的增加额，贷方登记银行存款的减少额。

期末借方余额，反映企业存在银行或者其他金融机构的各种款项。

1012其他货币资金企业的银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出投资款、外埠存款等其他货币资金。

期末借方余额，反映企业持有的其他货币资金。

1101交易性金融资产企业为交易目的所持有的债券投资、股票投资、基金投资等交易性金融资产的公允价值。

企业持有的直接指定为以公允价值计量且其变动计入当期损益的金融资产，也在本科目核算。

期末借方余额，反映企业持有的交易性金融资产的公允价值。

资产负债表日公允价值>账面余额(调增账面余额)：借：交易性金融资产—公允价值变动（金额为账面价值与公允价值的差额）贷：公允价值变动损益资产负债表日公允价值0，表示超支差异若材料的成本差异率2022-2022年新会计准则常用会计科目表经典注释整理一、资产类1001库存现金企业的库存现金。

企业有内部周转使用备用金的，可以单独设置“”科目。

期末借方余额，反映企业持有的库存现金。

1002银行存款企业存入银行或者其他金融机构的各种款项。

银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出投资款、外埠存款等，在“”科目核算。

期末借方余额，反映企业存在银行或者其他金融机构的各种款项。

1012其他货币资金企业的银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出投资款、外埠存款等其他货币资金。

期末借方余额，反映企业持有的其他货币资金。

新会计准则会计科目表(中英文对照)

新会计准则会计科目表(中英文对照)

新会计科目表1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other======================================================================= 2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other======================================================================= 3 所有者权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest======================================================================= 4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue – other1.“现金”科目变为“库存现金”科目。

中英对照新企业会计准则及新会计科目表

中英对照新企业会计准则及新会计科目表

新会计准则目录中英文对照2008-10-07 来源：中国英语网点击数： 343 责任编辑：国家教育在线1.企业会计准则————————-基本准则（Accounting Standard for Business Enterprises - Basic Standard）2.企业会计准则第1 号————————-存货（Accounting Standard for Business Enterprises No.1 - Inventories）3.企业会计准则第2 号————————-长期股权投资（Accounting Standard for Business Enterprises No.2 - Long-term equity investments）4.企业会计准则第3 号————————-投资性房地产（Accounting Standard for Business Enterprises No.3 - Investment properties）5.企业会计准则第4 号————————-固定资产（Accounting Standard for Business Enterprises No.4 - Fixed assets）6.企业会计准则第5 号————————-生物资产（Accounting Standard for Business Enterprises No.5 - Biological assets）7.企业会计准则第6 号————————-无形资产（Accounting Standard for Business Enterprises No.6 - Intangible assets）8.企业会计准则第7 号————————-非货币性资产：）（Accounting Standard for Business Enterprises No.7 - Exchange of non-monetary assets）9.企业会计准则第8 号————————-资产减值（Accounting Standard for Business Enterprises No.8 - Impairment of assets）10.企业会计准则第9 号————————-职工薪酬（Accounting Standard for Business Enterprises No.9 – Employee compensation ）11.企业会计准则第10 号————————企业年金基金（Accounting Standard for Business Enterprises No.10 - Enterprise annuity fund）12.企业会计准则第11 号————————股份支付（Accounting Standard for Business Enterprises No.11 - Share-based payment）13.企业会计准则第12 号————————债务重组（Accounting Standard for Business Enterprises No.12 - Debt restructurings）14.企业会计准则第13 号————————或有事项（Accounting Standard for Business Enterprises No.13 - Contingencies）15.企业会计准则第14 号————————收入（Accounting Standard for Business Enterprises No.14 - Revenue）16.企业会计准则第15 号————————建造合同（Accounting Standard for Business Enterprises No.15 - Construction contracts）17.企业会计准则第16 号————————政府补助（Accounting Standard for Business Enterprises No.16 - Government grants）18.企业会计准则第17 号————————借款费用（Accounting Standard for Business Enterprises No.17 - Borrowing costs）19.企业会计准则第18 号————————所得税（Accounting Standard for Business Enterprises No.18 - Income taxes）20.企业会计准则第19 号————————外币折算（Accounting Standard for Business Enterprises No.19 - Foreign currency translation）21.企业会计准则第20 号————————企业合并（Accounting Standard for Business Enterprises No.20 - Business Combinations）22.企业会计准则第21 号————————租赁（Accounting Standard for Business Enterprises No.21 - Leases）23.企业会计准则第22 号————————金融工具确认和计量（Accounting Standard for Business Enterprises No.22 - Recognition and measurement of financial instruments）24.企业会计准则第23 号————————金融资产转移（Accounting Standard for Business Enterprises No.23 - Transfer of financial assets）25.企业会计准则第24 号————————套期保值（Accounting Standard for Business Enterprises No.24 - Hedging）26.企业会计准则第25 号————————原保险合同（Accounting Standard for Business Enterprises No.25 - Direct insurance contracts）27.企业会计准则第26 号————————再保险合同（Accounting Standard for Business Enterprises No.26 - Re-insurance contracts）28.企业会计准则第27 号————————石油天然气开采（Accounting Standard for Business Enterprises No.27 - Extraction of petroleum and natural gas）29.企业会计准则第28 号————————会计政策、会计估计变更和差错更正（Accounting Standard for Business Enterprises No.28 - Changes in accounting policie and estimates, and correction of errors）30.企业会计准则第29 号————————资产负债表日后事项（Accounting Standard for Business Enterprises No.29 - Events occurring after the balance sheet date）31.企业会计准则第30 号————————财务报表列报（Accounting Standard for Business Enterprises No.30 - Presentation of financial statements）32.企业会计准则第31 号————————现金流量表（Accounting Standard for Business Enterprises No.31 - Cash flow statements）33.企业会计准则第32 号————————中期财务报告（Accounting Standard for Business Enterprises No.32 - Interim financial reporting）34.企业会计准则第33 号————————合并财务报表（Accounting Standard for Business Enterprises No.33 - Consolidated financial statements）35.企业会计准则第34 号————————每股收益（Accounting Standard for Business Enterprises No.34 - Earnings per share）36.企业会计准则第35 号————————分部报告（Accounting Standard for Business Enterprises No.35 - Segment reporting）37.企业会计准则第36 号————————关联方披露（Accounting Standard for Business Enterprises No.36 - Related party disclosure）38.企业会计准则第37 号————————金融工具列报（Accounting Standard for Business Enterprises No.37 - Presentation of financial instruments）39.企业会计准则第38 号————————首次执行企业会计准则（Accounting Standard for Business Enterprises No.38 - First time adoption of Accounting Standards for Business Enterprises）中英对照企业会计准则基本准则2008-07-15 12:06:42企业会计准则——基本准则Accounting Standard for Business Enterprises: Basic Standard第一章总则Chapter 1 General Provisions第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。

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资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods bystages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds '140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income '191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes 三、所有者权益类OWNERS' EQUITY资本Capita3101 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 stock3103 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 reserve3121 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Profits3131 本年利润Current year profits3141 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 commonaccumulation 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 manufacture4105 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 cessation4107 劳务成本Service costs五、损益类Profit and loss 收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge 营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

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