会计科目分录中英文对照
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科目代码 Account Code 1001 1002 1015 1101 1121 1122 1123 1231 123101 123102 123199 1241 1321 1401 1403 1406 1407 1408 1410 1411 1412 141201 141202 141203 141204 1461 1501 150101 150102 150103 150104 150199 15019901 15019902 15019903 1524 现金 银行存款 其他货币资金 交易性金融资产（短期投资） 应收票据 应收账款 预付帐款 其他应收款 应收出口退税 应收补贴款 其他 坏账准备 受托代销商品 商品采购 材料物资 库存商品 发出商品（分期收款发出商品） 出租商品 商品进销差价（包含受托代销商品差价） 委托加工商品 包装物及低值易耗品 包装物 办公用品 电器家私 仓储物品 存货跌价准备 待摊费用 租赁费 办公家私 养路费 装修费 待转进项税 进口待采集 普通待认证 运费待认证 长期股权投资
Operating expenses property insurance packaging fee customs charges commodity inspection fee repair charge rental for Warehouse carriage charges storage Fee gasoline car travel fee travel expense design fee office allowance staff salaries handling charges advertising fee other Adminisstrative expenses office allowance car parking fee gasoline toll charge correspondence fee travel expense stamp tax depreciation Consult fee welfarism network fee lease rental staff salaries business entertainment article of consumption utilities administrative fee toll maintenance fee
Paid in capital Capital reserve Capital premium Surplus reserves Legal public welfare fund Current year profits Profit distribution undistributed profit surplus reserves recover loss Withdrawal legal surplus profit payable profit change to bonus special funds payable profit return loan profit reserved for a single item
222110 22211001 2241 2401 2402来自百度文库2601 2602 2801 2811 2901 2902
其他应交款 应交教育费附加 其他应付款 预提费用 特准储备资金 长期借款 长期债卷（应付债卷） 长期应付款 专项应付款 递延所得税负债 住房周转金
other fund in conformity with paying educational fee payable Other payables Provision for expenses Fund reserve specifically authorized Long term loans long term bonds Long term account payable Special payable Deferred income tax liabilities Housing Revolving Funds
1601 1602 1603 1604 1606 1701 170101 1801 1901 190101 190102 1902 190201
固定资产 累计折旧 固定资产减值准备 在建工程 固定资产清理 无形资产 商标 长期待摊费用 待处理财产损益 待处理流动资产损益 待处理固定资产损益 其他长期资产 特准储备物资
短期借款 应付票据 应付帐款 预收帐款 应付职工薪酬（含福利费） 应交税费（含应交税金和其他应交款） 个人所得税 应交增值税 进项税额 已交税金 转出未交增值税 减免税额 销项税额 进项税额转出 转出多交增值税 出口退税 出口抵减内销产品应纳税额 未交增值税 关税 应交消费税 应交城市维护建设税 应交所得税 待抵扣进项税额 待调整
4001 4002 400201 4101 410101 4103 4104 410401 410402 410403 410404 410405 410406 410407 410408
实收资本 资本公积 资本溢价 盈余公积 公益金 本年利润 利润分配 未分配利润 盈余公积补亏 提取盈余公积 应付利润 转作奖金的利润 应交特种基金 归还借款的利润 单项留用的利润
科目名称 Account Title Cash Cash in Bank Other cash and cash equivalents Held for trading financial assets Note receivable Account receivable Account prepaid Other receivable refund of tax for export receivable subsidies of receivable other Bad debt reserves Commissioned and sell the goods on a commission basis merchandise purchase Material Goods on hand Goods on installment sale Merchandise held for rental Differences between purchasing and selling price Materials in outside processing Wrappage & consumable supplies wrappage Office supplies electrical home appliance & furnishings things for warehouse Inventory falling price reserves Deferred and prepaid expenses lease rental furnishings road maintaining fee fit up fee Pending changerover VAT on purchase Pending collection import VAT Pending attestation VAT Pending Transportation VAT long term of equity share investment
fixed assets Accumulated depreciation Fixed assets depreciation reserves Construction-in-process Liquidation of fixed assets Intangible assets Trademarks Long-term deferred and prepaid expenses Assets loss or income in suspense Assets loss or income in suspense Assets loss or income in suspense Other Long Term Assets Physical assets reserve specifically authorized
6001 6051 6052 6061 6111 6301 6401 6402 6403 6405
主营业务收入 其他业务收入 代购代销收入 汇兑损益 投资收益（包含补贴收入） 营业外收入 主营业务成本 其他业务支出 代购代销支出 营业税金及附加
Prime operating revenue Other operating revenue Income from purchase and sales commission Exchange gain or loss Investment revenue (include Subsidize revenue) Non operating revenue Operating costs Other business expense Expense from purchase and sales commission Sales tax and extra charges
销售费用 财产保险 包装费 报关费 商检费 维修费 仓库租金费 运输费 仓储费 汽油费 汽车行驶费 差旅费 设计费 办公费 工资 装卸费 广告费 其他 管理费用 办公费 停车费 汽油费 路桥费 电话费 差旅费 印花税 折旧 咨询费 福利费 网络费 租赁费 工资 业务招待费 低值易耗品摊销 水电费 管理费 养路费 交通费
6601 660101 660102 660103 660104 660105 660106 660107 660108 660109 660110 660111 660112 660113 660114 660115 660116 660199 6602 660201 660202 660203 660204 660205 660206 660207 660208 660209 660210 660211 660212 660213 660214 660215 660216 660217 660218 660219
Short term debt Notes payable Account payable Deposit received Wages & welfarism payable Taxes and dues payable individual income tax value added tax payable VAT on purchase VAT paid unpaid VAT changeover tax deduction VAT on sales changeover VAT on purchase overpaid VAT changeover VAT Refund for exported export deduct domestic sales goods tax Unpaid VAT tariff consumption tax payable tax for maintaining and building cities payable income tax payable pending deduct VAT on purchase pending adjust
2001 2201 2202 2205 2211 2221 222101 222102 22210201 22210202 22210203 22210204 22210205 22210206 22210207 22210208 22210209 222103 222104 222105 222106 222107 222108 222109
Operating expenses property insurance packaging fee customs charges commodity inspection fee repair charge rental for Warehouse carriage charges storage Fee gasoline car travel fee travel expense design fee office allowance staff salaries handling charges advertising fee other Adminisstrative expenses office allowance car parking fee gasoline toll charge correspondence fee travel expense stamp tax depreciation Consult fee welfarism network fee lease rental staff salaries business entertainment article of consumption utilities administrative fee toll maintenance fee
Paid in capital Capital reserve Capital premium Surplus reserves Legal public welfare fund Current year profits Profit distribution undistributed profit surplus reserves recover loss Withdrawal legal surplus profit payable profit change to bonus special funds payable profit return loan profit reserved for a single item
222110 22211001 2241 2401 2402来自百度文库2601 2602 2801 2811 2901 2902
其他应交款 应交教育费附加 其他应付款 预提费用 特准储备资金 长期借款 长期债卷（应付债卷） 长期应付款 专项应付款 递延所得税负债 住房周转金
other fund in conformity with paying educational fee payable Other payables Provision for expenses Fund reserve specifically authorized Long term loans long term bonds Long term account payable Special payable Deferred income tax liabilities Housing Revolving Funds
1601 1602 1603 1604 1606 1701 170101 1801 1901 190101 190102 1902 190201
固定资产 累计折旧 固定资产减值准备 在建工程 固定资产清理 无形资产 商标 长期待摊费用 待处理财产损益 待处理流动资产损益 待处理固定资产损益 其他长期资产 特准储备物资
短期借款 应付票据 应付帐款 预收帐款 应付职工薪酬（含福利费） 应交税费（含应交税金和其他应交款） 个人所得税 应交增值税 进项税额 已交税金 转出未交增值税 减免税额 销项税额 进项税额转出 转出多交增值税 出口退税 出口抵减内销产品应纳税额 未交增值税 关税 应交消费税 应交城市维护建设税 应交所得税 待抵扣进项税额 待调整
4001 4002 400201 4101 410101 4103 4104 410401 410402 410403 410404 410405 410406 410407 410408
实收资本 资本公积 资本溢价 盈余公积 公益金 本年利润 利润分配 未分配利润 盈余公积补亏 提取盈余公积 应付利润 转作奖金的利润 应交特种基金 归还借款的利润 单项留用的利润
科目名称 Account Title Cash Cash in Bank Other cash and cash equivalents Held for trading financial assets Note receivable Account receivable Account prepaid Other receivable refund of tax for export receivable subsidies of receivable other Bad debt reserves Commissioned and sell the goods on a commission basis merchandise purchase Material Goods on hand Goods on installment sale Merchandise held for rental Differences between purchasing and selling price Materials in outside processing Wrappage & consumable supplies wrappage Office supplies electrical home appliance & furnishings things for warehouse Inventory falling price reserves Deferred and prepaid expenses lease rental furnishings road maintaining fee fit up fee Pending changerover VAT on purchase Pending collection import VAT Pending attestation VAT Pending Transportation VAT long term of equity share investment
fixed assets Accumulated depreciation Fixed assets depreciation reserves Construction-in-process Liquidation of fixed assets Intangible assets Trademarks Long-term deferred and prepaid expenses Assets loss or income in suspense Assets loss or income in suspense Assets loss or income in suspense Other Long Term Assets Physical assets reserve specifically authorized
6001 6051 6052 6061 6111 6301 6401 6402 6403 6405
主营业务收入 其他业务收入 代购代销收入 汇兑损益 投资收益（包含补贴收入） 营业外收入 主营业务成本 其他业务支出 代购代销支出 营业税金及附加
Prime operating revenue Other operating revenue Income from purchase and sales commission Exchange gain or loss Investment revenue (include Subsidize revenue) Non operating revenue Operating costs Other business expense Expense from purchase and sales commission Sales tax and extra charges
销售费用 财产保险 包装费 报关费 商检费 维修费 仓库租金费 运输费 仓储费 汽油费 汽车行驶费 差旅费 设计费 办公费 工资 装卸费 广告费 其他 管理费用 办公费 停车费 汽油费 路桥费 电话费 差旅费 印花税 折旧 咨询费 福利费 网络费 租赁费 工资 业务招待费 低值易耗品摊销 水电费 管理费 养路费 交通费
6601 660101 660102 660103 660104 660105 660106 660107 660108 660109 660110 660111 660112 660113 660114 660115 660116 660199 6602 660201 660202 660203 660204 660205 660206 660207 660208 660209 660210 660211 660212 660213 660214 660215 660216 660217 660218 660219
Short term debt Notes payable Account payable Deposit received Wages & welfarism payable Taxes and dues payable individual income tax value added tax payable VAT on purchase VAT paid unpaid VAT changeover tax deduction VAT on sales changeover VAT on purchase overpaid VAT changeover VAT Refund for exported export deduct domestic sales goods tax Unpaid VAT tariff consumption tax payable tax for maintaining and building cities payable income tax payable pending deduct VAT on purchase pending adjust
2001 2201 2202 2205 2211 2221 222101 222102 22210201 22210202 22210203 22210204 22210205 22210206 22210207 22210208 22210209 222103 222104 222105 222106 222107 222108 222109