会计科目中英文对照版
我国会计科目中英文对照
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 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 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 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 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 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 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 investmen ts14~ 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 increment s1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipm ent16 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- rel ated 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 note s, 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 - 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 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 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-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 - other2185 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 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 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 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 - 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 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 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 - other 5 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 merchandise513 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 - outsourced5166 税捐taxes5168 折旧 depreciation expense5169 各项耗竭及摊提var ious 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var ious 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var ious 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var ious 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 method7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment713 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 method7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market 753 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-moving inventories 7888 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 segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment 912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 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 principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles 9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles 94 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 income。
会计科目中英文对照
名称英译资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资-股票short-term investments-stock短期投资-短期票券short-term investments-short-term notesand bills短期投资-政府债券short-term investments-government bonds短期投资-受益凭证short-term investments-beneficiarycertificates短期投资-公司债short-term investments-corporate bonds 短期投资-其它short-term investments-other备抵短期投资跌价损失allowance for reduction of short-terminvestment to market应收票据notes receivable应收票据notes receivable应收票据贴现discounted notes receivable应收票据-关系人notes receivable-related parties其它应收票据other notes receivable备抵呆帐-应收票据allowance for uncollec-tible accounts-notesreceivable应收帐款accounts receivable应收帐款accounts receivable应收分期帐款installment accounts receivable应收帐款-关系人accounts receivable-related parties备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable其它应收款other Receivables应收出售远汇款forward exchange contract receivable应收远汇款-外币forward exchange contract receivable-foreign currencies买卖远汇折价discount on forward ex-change contract应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款-关系人other receivables-related parties其它应收款-其它other receivables-other备抵呆帐-其它应收款allowance for uncollec-tible accounts-otherreceivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory tomarket制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process-Outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory tomarket预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred Foreign Exchange losses业主往来(股东往来)owners'(stockholders') current account 同业往来current account with others其它流动资产-其它other current assets-other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion 意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash Surrender value of life insurance 其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over marketvalue of long-term investments固定资产property , plant, and equipment土地land土地land土地-重估增值land-revaluation increments土地改良物land improvements土地改良物land improvements土地改良物-重估增值land improvements-revaluation increments累积折旧-土地改良物accumulated depreciation-landimprovements房屋及建物buildings房屋及建物buildings房屋及建物-重估增值buildings-revaluation increments累积折旧-房屋及建物accumulated depreciation-buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具-重估增值machinery-revaluation increments累积折旧-机(器)具accumulated depreciation-machinery租赁资产leased assets租赁资产leased assets累积折旧-租赁资产accumulated depreciation-leased assets 租赁权益改良leasehold improvements租赁权益改良leasehold improvements累积折旧-租赁权益改良accumulated depreciation-leaseholdimprovements未完工程及预付购置设备款construction in progress and prepaymentsfor equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产-重估增值miscellaneous property, plant, andequipment-revaluation increments累积折旧-杂项固定资产accumulated depreciation-miscellaneousproperty, plant, and equipment递耗资产depletable assets递耗资产depletable assets天然资源natural resources重估增值-天然资源natural resources-revaluation increments 累积折耗-天然资源accumulated depletion-natural resources 无形资产intangible assets商标权trademarks商标权trademarks专利权patents专利权patents特许权franchise特许权franchise著作权copyright著作权copyright计算机软件Computer Software计算机软件computer software cost商誉goodwill商誉goodwill开办费organization costs开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets-other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables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 parties其它长期应收款项other long-term receivables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 receivables出租资产assets leased to others出租资产assets leased to others出租资产-重估增值assets leased to others-incremental valuefrom revaluation累积折旧-出租资产accumulated depreciation-assets leased toothers存出保证金refundable deposit存出保证金refundable deposits杂项资产miscellaneous assets受限制存款certificate of deposit-restricted杂项资产-其它miscellaneous assets-other负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款-业主short-term borrowings-owners短期借款-员工short-term borrowings-employees短期借款-关系人short-term borrowings-related parties短期借款-其它short-term borrowings-other应付短期票券short-term notes and bills payable应付商业本票commercial paper payable银行承兑汇票bank acceptance其它应付短期票券other short-term notes and bills payable 应付短期票券折价discount on short-term notes and billspayable应付票据notes payable应付票据notes payable应付票据-关系人notes payable-related parties其它应付票据other notes payable应付帐款accounts pay able应付帐款accounts payable应付帐款-关系人accounts payable-related parties应付所得税income taxes payable应付所得税income tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐-其它accrued taxes payable-other其它应付费用other accrued expenses payable其它应付款other payables应付购入远汇款forward exchange contract payable应付远汇款-外币forward exchange contract payable-foreigncurrencies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased 应付设备款Payables on equipment其它应付款-关系人other payables-related parties应付股利dividend payable应付红利bonus payable应付董监事酬劳compensation payable to directors andsupervisors其它应付款-其它other payables-other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周期内到期长期负债long-term liabilities-current portion一年或一营业周期内到期公司债corporate bonds payable-current portion一年或一营业周期内到期长期借款long-term loans payable-current portion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 cycle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 portion其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion 其它流动负债other current liabilities销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain业主(股东)往来owners' current account同业往来current account with others其它流动负债-其它other current liabilities-others长期负债long-term liabilities应付公司债corporate bonds payable应付公司债corporate bonds payable应付公司债溢价(折价)premium(discount) on corporate bondspayable长期借款long-term loans payable长期银行借款long-term loans payable-bank长期借款-业主long-term loans payable-owners长期借款-员工long-term loans payable-employees长期借款-关系人long-term loans payable-related parties 长期借款-其它long-term loans payable-other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able长期应付租赁负债long-term capital lease liabilities长期应付票据及款项-关系人Long-term notes and accounts payable-related parties其它长期应付款项other long-term payables估计应付土地增值税accrued liabilities for land value incrementtax估计应付土地增值税estimated accrued land value incrementaltax pay-able应计退休金负债accrued pension liabilities应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债-其它other long-term liabilities-other其它负债other liabilities递延负债deferred liabilities递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债-其它miscellaneous liabilities-other业主权益owners' equity资本capital资本(或股本)capital普通股股本capital-Common stock特别股股本capital-preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par普通股股票溢价paid-in capital in excess of par-commonstock特别股股票溢价paid-in capital in excess of par-preferredstock资产重估增值准备capital surplus from assets revaluation资产重估增值准备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal ofassets处分资产溢价公积capital surplus from gain on disposal ofassets合并公积capital surplus from business combination 合并公积capital surplus from business combination 受赠公积donated surplus受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investeeunder equity method资本公积-库藏股票交易additional paid-in capital-treasury stocktrans-actions保留盈余(或累积亏损)retained earnings (accumulated deficit)法定盈余公积legal reserve法定盈余公积legal reserve特别盈余公积special reserve意外损失准备contingency reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redemption of liabilities 其它特别盈余公积other special reserve未分配盈余(或累积亏损)retained earnings-unappropriated (oraccumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments累积换算调整数cumulative translation adjustment累积换算调整数cumulative translation adjustments未认列为退休金成本之净损失net loss not recognized as pension cost 未认列为退休金成本之净损失net loss not recognized as pension costs 库藏股treasury stock库藏股treasury stock库藏股treasury stock少数股权minority interest少数股权minority interest少数股权minority interest营业收入operating revenue销货收入sales revenue销货收入sales revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货退回sales return销货折让sales allowances销货折让sales discounts and allowances劳务收入service revenue劳务收入service revenue劳务收入service revenue业务收入agency revenue业务收入agency revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入-其它other operating revenue其它营业收入-其它other operating revenue-other营业成本operating costs销货成本cost of goods sold销货成本cost of goods sold销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货purchases进货费用purchase expenses进货退出purchase returns进货折让charges on purchased merchandise进料materials purchased进料material purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowances直接人工direct labor直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense )包装费packing expenses水电瓦斯费Utilities (expense)保险费insurance (expense)加工费manufacturing overhead-outsourced 税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs劳务成本service costs业务成本gency costs业务成本agency costs业务成本agency costs其它营业成本other operating costs其它营业成本-其它other operating costs-other其它营业成本-其它other operating costs-other营业费用operating expenses推销费用selling expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement 水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare佣金支出commission (expense)训练费training (expense)其它推销费用other selling expenses管理及总务费用general & administrative expenses管理及总务费用general & administrative expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses,freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense a各项耗竭及摊提various amortization外销损失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究发展费用research and development expense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它管理及总务费用other general and administrative expenses 研究发展费用research and development expenses研究发展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)其它研究发展费用other research and development expenses营业外收入及费用non-operating revenue and expenses,other income(expense)营业外收入non-operating revenue利息收入interest revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equitymethod股利收入dividends income短期投资市价回升利益gain on market price recovery of short-terminvestment兑换利益foreign exchange gain兑换利益foreign exchange gain处分投资收益gain on disposal of investments处分投资收益gain on disposal of investments处分资产溢价收入gain on disposal of assets处分资产溢价收入gain on disposal of assets其它营业外收入other non-operating revenue捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income出售下脚及废料收入revenue from sale of scraps存货盘盈gain on physical inventory存货跌价回升利益gain from price recovery of inventory坏帐转回利益gain on reversal of bad debts其它营业外收入-其它other non-operating revenue-other items 营业外费用non-operating expenses利息费用interest expense利息费用interest expense投资损失investment loss权益法认列之投资损失investment loss recog-nized under equitymethod短期投资未实现跌价损失unrealized loss on reduction of short-terminvestments to market兑换损失foreign exchange loss兑换损失foreign exchange loss处分投资损失loss on disposal of investments处分投资损失loss on disposal of investments处分资产损失loss on disposal of assets处分资产损失loss on disposal of assets其它营业外费用other non-operating expenses停工损失loss on work stoppages灾害损失casualty loss存货盘损loss on physical inventory存货跌价及呆滞损失loss for market price decline and obsoleteand slow-moving inventories其它营业外费用-其它other non-operating expenses-other所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense ( or benefit)非经常营业损益nonrecurring gain or loss停业部门损益gain(loss) from discontinued operations停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segments停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segment停业部门损益-处分损益gain(loss) from disposal of discontinuedsegments停业部门损益-处分损益gain(loss) from disposal of discontinuedsegment非常损益extraordinary gain or loss非常损益extraordinary gain or loss非常损益extraordinary gain or loss会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples少数股权净利minority interest income少数股权净利minority interest income少数股权净利minority interest incom。
会计科目中英对照(全)
会计科目中英对照（全）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---------------------------------------------------------精品文档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 employees---------------------------------------------------------精品文档1286 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 investments 14~ 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 increments---------------------------------------------------------精品文档1449 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 increments 1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipme 16 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 costs---------------------------------------------------------精品文档1782 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- re 1848 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 no 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 assets2 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 - employees---------------------------------------------------------精品文档2117 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 advance---------------------------------------------------------精品文档2262 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 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 with 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 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 parties2338 其它长期应付款项other long-term payables---------------------------------------------------------精品文档234 估计应付土地增值税accrued liabilities for land value increment tax 2341 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 capital---------------------------------------------------------精品文档3281 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 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 investm 3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity invest 342 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 revenue 41 销货收入sales revenue 411 销货收入sales revenue 4111 销货收付款销货收入installment sales revenue 417 销货退回sales return 4171 销货退回sales return 419 销allowances 4191 销货折让sales discounts and allowances 46 劳务收入service revenue 461 劳务收入收入service revenue 47 业务收入agency revenue 471 业务收入agency revenue 4711 业务收入ag 收入other operating revenue 488 其它营业收入-其它other operating revenue 4888 其它营业收入-其other5 营业成本operating costs 51 销货成本cost of goods sold 511 销货成本cost of goods sold 5111 销sold 5112 分期付款销货成本installment cost of goods sold 512 进货purchases 5121 进货purchase expenses 5123 进货退出purchase returns 5124 进货折让charges on purchased merchandise 513 进料---------------------------------------------------------精品文档进料material purchased 5132 进料费用charges on purchased material 5133 进料退出material purchas 让material purchase allowances 514 直接人工direct labor 5141 直接人工direct labor 515~518 制造overhead 5151 间接人工indirect labor 5152 租金支出rent expense, rent 5153 文具用品office supp travelling expense, travel 5155 运费shipping expenses, freight 5156 邮电费postage (expenses) 5157 修maintenance (expense ) 5158 包装费packing expenses 5161 水电瓦斯费utilities (expense) 5162 保险加工费manufacturing overhead - outsourced 5166 税捐taxes 5168 折旧depreciation expense 5169 各amortization 5172 伙食费meal (expenses) 5173 职工福利employee benefits/welfare 5176 训练费tr 材料indirect materials 5188 其它制造费用other manufacturing expenses 56 劳务成本制ervice costs costs 5611 劳务成本service costs 57 业务成本gency costs 571 业务成本agency costs 5711 业务营业成本other operating costs 588 其它营业成本-其它other operating costs-other 5888 其它营业成- other6 营业费用operating expenses 61 推销费用selling expenses 615~618 推销费用selling expenses 61 expense 6152 租金支出rent expense, rent 6153 文具用品office supplies (expense) 6154 旅费travel 费shipping expenses, freight 6156 邮电费postage (expenses) 6157 修缮费repair(s) and maintenance (费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense) 6162 保险费insurance (费entertainment (expense) 6165 捐赠donation (expense) 6166 税捐taxes 6167 呆帐损失loss on un 旧depreciation expense 6169 各项耗竭及摊提various amortization 6172 伙食费meal (expenses) 61 benefits/welfare 本文由《战略预算-管理界的工业革命》作者张熙庭收集。
会计科目（中英文对照）
会计科目（中英文对照）现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks 短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks 长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment 应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - tradedebtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - ElectronicEquipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production 在建工程Construction in progress 在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year 长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutorysurplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve 资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplusreserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax1.交易性金融资产Trading financial assets2.一年内到期的非流动资产non-current asset(expire in a year)3.可供出售的金融资产available-for-sale financial assets(AFS)4.持有至到期投资held-to-maturity investment (HTM)5.生产性生物资产capitalized Biological assets6.开发支出R&D expense (research and development)7.专项应付款专项accounts payable8.预计负债accrued liability9.库存股treasury stock10.资产减值损失Assets Impairment loss11.对联合企业和合营企业的投资收益investment income of joint-venture and partnership12.非流动资产处置损失disposal loss on non-current liability13.基本每股收益basic EPS(earnings per share)14.稀释每股收益diluted EPS(earnings per share)15.非流动负债non-current liability借:debit 缩写Dr贷:credit 缩写Cr。
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。
会计科目中英文对照全
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】1 资产 assets？11~ 12 流动资产 current assets？111 现金及约当现金 cash and cash equivalents？1111 库存现金 cash on hand？1112 零用金/周转金 petty cash/revolving funds？1113 银行存款 cash in banks0 g1116 在途现金 cash in transit？1117 约当现金 cash equivalents？1118 其它现金及约当现金 other cash and cash equivalents？112 短期投资 short-term investment？1121 短期投资 -股票 short-term investments - stock？1122 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 bonds？1128 短期投资 -其它 short-term investments - other？1129 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 receivable？1131 应收票据 notes receivable？1132 应收票据贴现 discounted notes receivable？1137 应收票据 -关系人 notes receivable - related parties？1138 其它应收票据 other notes receivable？1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable？114 应收帐款 accounts receivable？1141 应收帐款 accounts receivable？1142 应收分期帐款 installment accounts receivable？1147 应收帐款 -关系人 accounts receivable - related parties？1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable？118 其它应收款 other receivables？1181 应收出售远汇款 forward exchange contract receivable？1182 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 contract？1184 应收收益 earned revenue receivable？1185 应收退税款 income tax refund receivable？1187 其它应收款 - 关系人 other receivables - related parties？1188 其它应收款 - 其它 other receivables - other？1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables？121~122 存货 inventories？1211 商品存货 merchandise inventory？1212 寄销商品 consigned goods？1213 在途商品 goods in transit？1219 备抵存货跌价损失 allowance for reduction of inventory to market？1221 制成品 finished goods？1222 寄销制成品 consigned finished goods？1223 副产品 by-products？1224 在制品 work in process？1225 委外加工 work in process - outsourced？1226 原料 raw materials？1227 物料 supplies？1228 在途原物料 materials and supplies in transit？1229 备抵存货跌价损失 allowance for reduction of inventory to market？125 预付费用 prepaid expenses？1251 预付薪资 prepaid payroll？1252 预付租金 prepaid rents？1253 预付保险费 prepaid insurance？1254 用品盘存 office supplies？1255 预付所得税 prepaid income tax？1258 其它预付费用 other prepaid expenses？126 预付款项 prepayments？1261 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 assets？1281 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 payments？1284 代付款 payment on behalf of others？1285 员工借支 advances to employees？1286 存出保证金 refundable deposits？1287 受限制存款 certificate of deposit-restricted？1291 递延所得税资产 deferred income tax assets？1292 递延兑换损失 deferred foreign exchange losses？1293 业主(股东)往来 owners'(stockholders') current account？1294 同业往来 current account with others？1298 其它流动资产-其它 other current assets - other？13 基金及长期投资 funds and long-term investments？131 基金 funds？1311 偿债基金 redemption fund (or sinking fund)？1312 改良及扩充基金 fund for improvement and expansion？1313 意外损失准备基金 contingency fund？1314 退休基金 pension fund？1318 其它基金 other funds？132 长期投资 long-term investments？1321 长期股权投资 long-term equity investments？1322 长期债券投资 long-term bond investments？1323 长期不动产投资 long-term real estate in-vestments？1324 人寿保险现金解约价值 cash surrender value of life insurance？1328 其它长期投资 other long-term investments？1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments？14~ 15 固定资产 property , plant, and equipment？141 土地 land？1411 土地 land？1418 土地-重估增值 land - revaluation increments？142 土地改良物 land improvements？1421 土地改良物 land improvements？1428 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 buildings？1431 房屋及建物 buildings？1438 房屋及建物 -重估增值 buildings -revaluation increments？1439 累积折旧 -房屋及建物 accumulated depreciation - buildings？144~146 机(器)具及设备 machinery and equipment？1441 机(器)具 machinery？1448 机(器)具 -重估增值 machinery - revaluation increments？1449 累积折旧 -机(器)具 accumulated depreciation - machinery？151 租赁资产 leased assets？1511 租赁资产 leased assets？1519 累积折旧 -租赁资产 accumulated depreciation - leased assets？152 租赁权益改良 leasehold improvements？1521 租赁权益改良 leasehold improvements？1529 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 equipment？1561 未完工程 construction in progress？1562 预付购置设备款 prepayment for equipment？158 杂项固定资产 miscellaneous property, plant, and equipment？1581 杂项固定资产 miscellaneous property, plant, and equipment？1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments？1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment？16 递耗资产 depletable assets？161 递耗资产 depletable assets？1611 天然资源 natural resources？1618 天然资源 -重估增值 natural resources -revaluation increments？1619 累积折耗 -天然资源 accumulated depletion - natural resources？17 无形资产 intangible assets？171 商标权 trademarks？1711 商标权 trademarks？172 专利权 patents？1721 专利权 patents？173 特许权 franchise？1731 特许权 franchise？174 着作权 copyright？1741 着作权 copyright？175 计算机软件 computer software？1751 计算机软件 computer software cost？176 商誉 goodwill？1761 商誉 goodwill？177 开办费 organization costs？1771 开办费 organization costs？178 其它无形资产 other intangibles？1781 递延退休金成本 deferred pension costs？1782 租赁权益改良 leasehold improvements？1788 其它无形资产-其它 other intangible assets - other？18 其它资产 other assets？181 递延资产 deferred assets？1811 债券发行成本 deferred bond issuance costs？1812 长期预付租金 long-term prepaid rent？1813 长期预付保险费 long-term prepaid insurance？1814 递延所得税资产 deferred income tax assets？1815 预付退休金 prepaid pension cost？1818 其它递延资产 other deferred assets？182 闲置资产 idle assets？1821 闲置资产 idle assets？184 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 receivable？1842 长期应收帐款 long-term accounts receivable？1843 催收帐款 overdue receivables？1847 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 parties？1848 其它长期应收款项 other long-term receivables？1849 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 receivables？185 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 revaluation？1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others？186 存出保证金 refundable deposit？1861 存出保证金 refundable deposits？188 杂项资产 miscellaneous assets？1881 受限制存款 certificate of deposit - restricted？1888 杂项资产 -其它 miscellaneous assets - other？========================================================================== ======？2 负债 liabilities？21~ 22 流动负债 current liabilities？211 短期借款 short-term borrowings(debt)？2111 银行透支 bank overdraft？2112 银行借款 bank loan？2114 短期借款 -业主 short-term borrowings - owners？2115 短期借款 -员工 short-term borrowings - employees？2117 短期借款 -关系人 short-term borrowings- related parties？2118 短期借款 -其它 short-term borrowings - other？212 应付短期票券 short-term notes and bills payable？2121 应付商业本票 commercial paper payable？2122 银行承兑汇票 bank acceptance？2128 其它应付短期票券 other short-term notes and bills payable？2129 应付短期票券折价 discount on short-term notes and bills payable？213 应付票据 notes payable？2131 应付票据 notes payable？2137 应付票据 -关系人 notes payable - related parties？2138 其它应付票据 other notes payable？214 应付帐款 accounts pay able？2141 应付帐款 accounts payable？2147 应付帐款 -关系人 accounts payable - related parties？216 应付所得税 income taxes payable？2161 应付所得税 income tax payable？217 应付费用 accrued expenses？2171 应付薪工 accrued payroll？2172 应付租金 accrued rent payable？2173 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 payable- other？2178 其它应付费用 other accrued expenses payable？218~219 其它应付款 other payables？2181 应付购入远汇款 forward exchange contract payable？2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies？2183 买卖远汇溢价 premium on forward exchange contract？2184 应付土地房屋款 payables on land and building purchased？2185 应付设备款 Payables on equipment？2187 其它应付款 -关系人 other payables - related parties？2191 应付股利 dividend payable？2192 应付红利 bonus payable？2193 应付董监事酬劳 compensation payable to directors and supervisors？2198 其它应付款 -其它 other payables - other？226 预收款项advance receipts？2261 预收货款 sales revenue received in advance？2262 预收收入 revenue received in advance？2268 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-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 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 payable due within one year or one operating cycle？2277 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 portion？2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion？228~229 其它流动负债 other current liabilities？2281 销项税额 VAT received(or output tax)？2283 暂收款 temporary receipts？2284 代收款 receipts under custody？2285 估计售后服务/保固负债 estimated warranty liabilities？2291 递延所得税负债 deferred income tax liabilities？2292 递延兑换利益 deferred foreign exchange gain？2293 业主(股东)往来 owners' current account？2294 同业往来 current account with others？2298 其它流动负债-其它 other current liabilities - others？23 长期负债 long-term liabilities？231 应付公司债 corporate bonds payable？2311 应付公司债 corporate bonds payable？2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable？232 长期借款 long-term loans payable？2321 长期银行借款 long-term loans payable - bank？2324 长期借款 -业主 long-term loans payable - owners？2325 长期借款 -员工 long-term loans payable - employees？2327 长期借款 -关系人 long-term loans payable - related parties？2328 长期借款 -其它 long-term loans payable - other？233 长期应付票据及款项 long-term notes and accounts payable？2331 长期应付票据 long-term notes payable？2332 长期应付帐款 long-term accounts pay-able？2333 长期应付租赁负债 long-term capital lease liabilities？2337 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 payables？234 估计应付土地增值税 accrued liabilities for land value increment tax？2341 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 liabilities？2351 应计退休金负债 accrued pension liabilities？238 其它长期负债 other long-term liabilities？2388 其它长期负债-其它 other long-term liabilities - other？28 其它负债 other liabilities？281 递延负债 deferred liabilities？2811 递延收入 deferred revenue？2814 递延所得税负债 deferred income tax liabilities？2818 其它递延负债 other deferred liabilities？286 存入保证金 deposits received？2861 存入保证金 guarantee deposit received？288 杂项负债 miscellaneous liabilities？2888 杂项负债 -其它 miscellaneous liabilities - other？========================================================================== ======？3 所有者权益 owners' equity？31 资本 capital？311 资本（或股本） capital？3111 普通股股本 capital - common stock？3112 特别股股本 capital - preferred stock？3113 预收股本 capital collected in advance？3114 待分配股票股利 stock dividends to be distributed？3115 资本 capital？32 资本公积 additional paid-in capital？321 股票溢价 paid-in capital in excess of par？3211 普通股股票溢价 paid-in capital in excess of par- common stock？3212 特别股股票溢价 paid-in capital in excess of par- preferred stock？323 资产重估增值准备 capital surplus from assets revaluation？3231 资产重估增值准备 capital surplus from assets revaluation？324 处分资产溢价公积 capital surplus from gain on disposal of assets？3241 处分资产溢价公积 capital surplus from gain on disposal of assets？325 合并公积 capital surplus from business combination？3251 合并公积 capital surplus from business combination？326 受赠公积 donated surplus？3261 受赠公积 donated surplus？328 其它资本公积 other additional paid-in capital？3281 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-actions？33 保留盈余(或累积亏损) retained earnings (accumulated deficit)？331 法定盈余公积 legal reserve？3311 法定盈余公积 legal reserve？332 特别盈余公积 special reserve？3321 意外损失准备 contingency reserve？3322 改良扩充准备 improvement and expansion reserve？3323 偿债准备 special reserve for redemption of liabilities？3328 其它特别盈余公积 other special reserve？335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)？3351 累积盈亏 accumulated profit or loss？3352 前期损益调整 prior period adjustments？3353 本期损益 net income or loss for current period？34 权益调整 equity adjustments？341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments？3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments？342 累积换算调整数 cumulative translation adjustment？3421 累积换算调整数 cumulative translation adjustments？343 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 stock？351 库藏股 treasury stock？3511 库藏股 treasury stock？36 少数股权 minority interest？361 少数股权 minority interest？3611 少数股权 minority interest？========================================================================== ======？4 营业收入 operating revenue？41 销货收入 sales revenue？411 销货收入 sales revenue？4111 销货收入 sales revenue？4112 分期付款销货收入 installment sales revenue？417 销货退回 sales return？4171 销货退回 sales return？419 销货折让 sales allowances？4191 销货折让 sales discounts and allowances？46 劳务收入 service revenue？461 劳务收入 service revenue？4611 劳务收入 service revenue？47 业务收入 agency revenue？471 业务收入 agency revenue？4711 业务收入 agency revenue？48 其它营业收入 other operating revenue？488 其它营业收入-其它 other operating revenue？4888 其它营业收入-其它 other operating revenue - other？========================================================================== ======？5 营业成本 operating costs？51 销货成本 cost of goods sold？511 销货成本 cost of goods sold？5111 销货成本 cost of goods sold？5112 分期付款销货成本 installment cost of goods sold？512 进货 purchases？5121 进货 purchases？5122 进货费用 purchase expenses？5123 进货退出 purchase returns？5124 进货折让 charges on purchased merchandise？513 进料 materials purchased？5131 进料 material purchased？5132 进料费用 charges on purchased material？5133 进料退出 material purchase returns？5134 进料折让 material purchase allowances？514 直接人工 direct labor？5141 直接人工 direct labor······································································································································································································、··515~518 制造费用 manufacturing overhead？5151 间接人工 indirect labor？5152 租金支出 rent expense, rent？5153 文具用品 office supplies (expense)？5154 旅费 travelling expense, travel？5155 运费 shipping expenses, freight？5156 邮电费 postage (expenses)？5157 修缮费 repair(s) and maintenance (expense )？5158 包装费 packing expenses？5161 水电瓦斯费 utilities (expense)？5162 保险费 insurance (expense)？5163 加工费 manufacturing overhead - outsourced？5166 税捐 taxes？5168 折旧 depreciation expense？5169 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 materials？5188 其它制造费用 other manufacturing expenses？56 劳务成本制 ervice costs？561 劳务成本 service costs？5611 劳务成本 service costs？57 业务成本 gency costs？571 业务成本 agency costs？5711 业务成本 agency costs？58 其它营业成本 other operating costs？588 其它营业成本-其它 other operating costs-other？5888 其它营业成本-其它 other operating costs - other？========================================================================== ======？6 营业费用 operating expenses？61 推销费用 selling expenses？615~618 推销费用 selling expenses？6151 薪资支出 payroll expense？6152 租金支出 rent expense, rent？6153 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 (expense)？6159 广告费 advertisement expense, advertisement？6161 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 taxes？6167 呆帐损失 loss on uncollectible accounts？6168 折旧 depreciation expense？6169 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 expenses？62 管理及总务费用 general & administrative expenses？625~628 管理及总务费用 general & administrative expenses？6251 薪资支出 payroll expense？6252 租金支出 rent expense, rent？6253 文具用品 office supplies？6254 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 (expense)？6259 广告费 advertisement expense, advertisement？6261 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 taxes？6267 呆帐损失 loss on uncollectible accounts？6268 折旧 depreciation expense a？6269 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 development expense？6275 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 expenses？63 研究发展费用 research and development expenses？635~638 研究发展费用 research and development expenses？6351 薪资支出 payroll expense？6352 租金支出 rent expense, rent？6353 文具用品 office supplies？6354 旅费 travelling expense, travel？6355 运费 shipping expenses, freight？6356 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 taxes？6368 折旧 depreciation expense？6369 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 expenses？========================================================================== ======？7 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 revenue？711 利息收入 interest revenue？7111 利息收入 interest revenue/income？712 投资收益 investment income？7121 权益法认列之投资收益 investment income recognized under equity method？7122 股利收入 dividends income？7123 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 gain？7131 兑换利益 foreign exchange gain？714 处分投资收益 gain on disposal of investments？7141 处分投资收益 gain on disposal of investments？715 处分资产溢价收入 gain on disposal of assets？7151 处分资产溢价收入 gain on disposal of assets？748 其它营业外收入 other non-operating revenue？7481 捐赠收入 donation income？7482 租金收入 rent revenue/income？7483 佣金收入 commission revenue/income？7484 出售下脚及废料收入 revenue from sale of scraps？7485 存货盘盈 gain on physical inventory？7486 存货跌价回升利益 gain from price recovery of inventory？7487 坏帐转回利益 gain on reversal of bad debts？7488 其它营业外收入-其它 other non-operating revenue- other items？75~ 78 营业外费用 non-operating expenses？751 利息费用 interest expense？7511 利息费用 interest expense？752 投资损失 investment loss？7521 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 investments to market？753 兑换损失 foreign exchange loss？7531 兑换损失 foreign exchange loss？754 处分投资损失 loss on disposal of investments？7541 处分投资损失 loss on disposal of investments？755 处分资产损失 loss on disposal of assets？7551 处分资产损失 loss on disposal of assets？788 其它营业外费用 other non-operating expenses？7881 停工损失 loss on work stoppages？7882 灾害损失 casualty loss？7885 存货盘损 loss on physical inventory？7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories？7888 其它营业外费用-其它 other non-operating expenses- other？========================================================================== ======？8 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 loss？91 停业部门损益 gain(loss) from discontinued operations？911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments？9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment？912 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 segment？92 非常损益 extraordinary gain or loss？921 非常损益 extraordinary gain or loss？9211 非常损益 extraordinary gain or loss？93 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 principles？9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles？94 少数股权净利 minority interest income？941 少数股权净利 minority interest income？9411 少数股权净利 minority interest in。
会计科目中英文对照25页word
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 cashequivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock 1122 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-terminvestment 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 parties 1149 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 parties 1188 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 account 1294 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 expansion 1313 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 insurance 1328 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 - buildings 144~146 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 assets 152 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 equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment 1588 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 increments 1619 累积折耗 -天然资源 accumulated depletion - natural resources 17 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 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 – 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 parties 2118 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 payable 2129 应付短期票券折价discount on short-term notes and billspayable213 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 currencies2183 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 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 cycle 2277 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 portion 2278 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 parties 2328 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 payable 2331 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-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 - 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 stock 3212 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 revaluation 3231 资产重估增值准备 capital surplus from assets revaluation 324 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 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 liabilities 3328 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 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 - other 5 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 merchandise513 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 expenses 56 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-other 5888 其它营业成本-其它 other operating costs - other 6 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, advertisement 6161 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 expense6269 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 expenses 7 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 method7122 股利收入 dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 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 inventory 7487 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 items 75~ 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 method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments 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-moving 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 segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 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 principles931 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 principles94 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 income希望以上资料对你有所帮助，附励志名言3条：1、常自认为是福薄的人，任何不好的事情发生都合情合理，有这样平常心态，将会战胜很多困难。
中英文对照会计科目
银行存款bank deposit坏账准备allowance for doubtful accounts / bad debts reserve预付账款account prepaid预收账款deposit received存货跌价准备Inventory falling price reserve未确认融资费用Unacknowledged financial charges未确认融资收益unrealized financing income应交增值税value added tax payable进项税额Withholdings on VAT销项税额Substituted money on VAT应付职工薪酬Accrued wages资本公积Capital reserve,资本(或股本)溢价Capital(or Stock) premium其他资本公积Other capital reserve盈余公积Surplus reserves利润分配—未分配利润Profit distribution——Undistributed profit 主营业务收入Prime operating revenue投资收益Investment income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主营业务成本Cost of goods sold主营业务税金及附加Tax and associate charge财务费用Finance charge以前年度损益调整Prior year income adjustment递延所得税资产Deferred income tax assets库存商品commodity stocks交易性金融资产：trading financial assets持有至到期投资：held-to-maturity investments公允价值变动损益：changes of fair value of assets可供出售金融资产:available-for-sale financial assets资产减值损失loss of impairment of assets生产成本Cost of manufacture制造费用Manufacturing overhead。
会计科目中英文对照
会计科目中英文对照会计科目Description资产ASSETS现金和银行存款Cash on hand and cash in bank(or:Cash and bank deposits)短期投资S-T investment减：短期投资跌价准备Les: Provision for S-T investment 短期投资，净值S-T investment net应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable减：坏帐准备Less: Provision for bad debt(or:Allowance for doubtful debt)应收帐款，净值Accounts receivablenet应收关联方款项Due from Related parties应收/应付合并子公司Due from/to consol. Sub.应收控股公司Due from holding company应收分公司款项Due from associate co预付帐款Prepaymert预交税金Prepaid tax其他应收款Other receivable减：坏帐准备Less: Provision for bad debt其他应收款，净值Other receivablesnet存货Inventory减：存货跌价准备Less: Provision for inventory存货，净值Inventorynet待摊费用Deferred expenses待处理流动资产Current loss suspense其他流动资产Other current assetsIPO＝Initial Public Offerings=首次公开募股IPO expense - due from Singapore Changhua一年内到期长期债券投资Current portion of L-T investment on bonds应收补贴款Subsidy receivable流动资产合计Total of current assets长期股权投资Long-term investment-equity股权投资差额Long-term investment-surplus长期债权投资Long-term investment-bonds其他长期投资Long-term investment-others长期投资合计L-T investment subtotal固定资产，原值Fixed assets cost减：累计折旧Less: Accumulated depreciation减：减值准备Less: Impairment losses固定资产，净值Fixed assets net固定资产清理Disposal of F.A.工程物资Materials of CIP在建工程Construction in progress net 商誉Goodwill无形资产，净值Intangible assets net 长期待摊费用L-T deferred expenses 其他长期资产Other L-T assets递延税款（资产）Deferred tax assets 资产合计Total assets负债LIABILITIES短期借款Short-term loan应付票据Notes payable应付帐款Accounts payable应付关联方款项Due to Related parties 应付控股公司Due to holding company 应付联属企业款项Due to associate co 应付工资Salary payable应付福利费welfare payable应交税金Tax payable应付股利Dividend payable其他应交款Payable to others其他应付款Other payable预提费用Accrued expenses预收帐款Advance from customers预计负债Accrued contingent liab.其他流动负债Other current liabilities长期借款，一年内到期部分Current portion of L-T loan 流动负债合计Total current liabilities长期借款，非流动部分L-T loannet off current portion 应付债券Bonds payable长期应付款Long-term payable其他长期负债Other L-T liabilities递延税款（负债）Deferred tax liabilities负债合计Total liabilities股本Share capital资本公积Capital surplus储备基金Statutory surplus reserve企业发展基金Statutory public welfare fund(or:Enterprise expansion fund )职工奖福基金Staff workers bonus welfare fund上市费用IPO expense未分配利润Retained earning权益合计Total equties负债和权益合计Total Liabilities and Equity 损益表PL销售收入Sales减：销售税金Less: sales taxes减：销售成本Less: cost of sales销售毛利Gross profit (loss)销售费用Selling expenses管理费用GA expenses财务费用－其他Finance expenses-others 汇兑损益FX Gain利息收入Interest income利息支出Interest expenses其他业务收入Other operating income其他业务支出Other operating expenses营业利润Operating profit投资收益Investment income补贴收入Subsidy营业外收入Non-operating income营业外支出Non-operating expenses以前年度调整PYA税前利润Profit before taxation所得税EIT少数股东损益Minority interest净利润Net profit期初未分配利润Retained Earnings begining 利润分配：Income appropriation:储备基金企业发展基金股利Dividend approprtiation期末未分配利润Retained Earnings ending 科目余额汇总表Top trial凭证voucher总帐Ledger。
常用会计科目中英文对照
常用会计科目，中英文对照一览表现金 Cash in hand银行存款Cash in bank Bank Deposit其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax考点标准成本计算责任中心：责任中心是指承担一定经济责任，并享有一定权利的企业内部（责任）单位。
会计科目中英文对照
汉英会计词汇人名帐户 personal account工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已赎回票据 retired bill欠付催缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛损 gross loss日记簿 journal月结单 monthly statement少量余额 minority balance分配 allocation分类帐 ledger公证文件 noting分摊 apportionment加成 mark-up永久业权 freehold主要成本 prime cost未催缴股本 uncalled capital申请及分配 application and allotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分类帐 self-balancing ledger自动转帐 autopay成本会计 cost accounting共同 joint存货记录簿 stock records存货周转率 stock turnover rate存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企业 partnership在运品 goods in transit在制品 work-in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 replacement决算表 final accounts折扣栏 discount column折旧 depreciation折旧帐法 depreciation account method折旧准备帐法 depreciation provision account method 折价 discount非人名帐户 impersonal account抽取 extract固定资产 fixed assets长期负债 long-term liabilities法人 legal person股本 share capital拒付票据 dishonoured bill股份 share或有负债 contingent liability所有权 ownership承兑 acceptance承兑人 acceptor法定股本 authorised capital股东主权 shareholders’equity股东资金 shareholders’fund受票人 drawee直线折旧法 straight-line depreciation method 直接工资 direct wages直接原料 direct material直接费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensating error定额制度 imprest system科目 account负债 liabilities信讬人 trustee按比例分配 pro rata背书 endorsement持票人 holder盈余 surplus盈余分拨帐 appropriation account重点钜数 materiality重估折旧法 revaluation depreciation method 借方 debit借项通知单 debit note借项通知单(银行用) debit advice库存现金 cash in hand配比 match个别 several纯利 net profit纯利率 net profit ratio记帐时借贷方互调 complete reversal of entries 特别原始簿 special book of original entry原始分录错误 error of original entry原始分录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hirer个体 entity差额承上 balance brought down差额承前 balance brought forward差额转下 balance carried down帐户 account透支 overdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal account净损失 net loss累积基金 accumulated fund停止经营 quit concern动用资金 capital employed专利税 royalty专利权 patent货物寄销帐 goods sent on consignment account 票面值 par value接纳 accept净流动资产 net current assets速动比率 liquidity ratio寄销 consignment寄销人 consignor寄销帐 consignment account票据拒付手续费 noting charges票据贴现 discounting bill of exchange组织大纲 memorandum of association组织章程 articles of association商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单(银行用) credit advice提用 drawings提款帐 drawings account费用 expenses期未存货 closing stock期初存货 opening stock单式簿记 single-entry bookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invoice发票人 drawer间接工资 indirect wages贴现手续费 discounting charge普通股 ordinary shares普通日记簿 general journal普通原始簿 general book of original entry间接原料 indirect material间接费用 indirect expenses, overhead间接制造成本 factory overhead开帐分录 opening entries结帐分录 closing entries短期合营 joint venture短期合营帐 joint venture account短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange超额利润 super profit资本 capital资本主 proprietor资本支出 capital expenditure资本报酬率 return on capital employed零用现金凭单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 receipt in advance会计等式 accounting equation损益帐 profit and loss account损益计算 income determination过帐 posting资产 assets资产负债表 balance sheet资产收回价值 goods repossessed value试算表 trial balance经常性项目 recurrent item溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bank reconciliation statement复式簿记 double-entry bookkeeping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange, draft实际成本 actual cost截线 enter short认讲意图 offer暂记帐户 suspense account销货成本 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal调整 adjustment制造成本会计 manufacturing account数量表达及稳定货币量度 quantifiability and stable monetary measure随要随付 payable on demand余绌 surplus and deficit遗漏错误 error of omission余额承上 balance brought down余额承前 balance brought forward余额递减折旧法 reducing balance depreciation method余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commission应付帐款分类帐 creditors ledger, purchases ledger应付帐款分类帐统制帐户 creditors ledger control account,purchases ledger control account应收帐款分类帐 debtors ledger, sales ledger应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discounts received购货退出簿 returns outwards book购货帐 purchases account购货净额 net purchases购货簿 purchases journal营业折扣 trade discount购销帐 trading account购销损益帐 trading and profit and loss account优先股 preference shares应付帐款赊帐期限 credit period received form tradecreditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade-in稳健保守 conservatism, prudence簿记 bookkeeping继续经营 going concern赎回资本准备金 capital redemption reserve fund汉英会计词汇人名帐户 personal account工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已赎回票据 retired bill欠付催缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛损 gross loss日记簿 journal月结单 monthly statement少量余额 minority balance分配 allocation分类帐 ledger公证文件 noting分摊 apportionment加成 mark-up永久业权 freehold主要成本 prime cost未催缴股本 uncalled capital申请及分配 application and allotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分类帐 self-balancing ledger自动转帐 autopay成本会计 cost accounting共同 joint存货记录簿 stock records存货周转率 stock turnover rate存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企业 partnership在运品 goods in transit在制品 work-in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 replacement决算表 final accounts折扣栏 discount column折旧 depreciation折旧帐法 depreciation account method折旧准备帐法 depreciation provision account method 折价 discount非人名帐户 impersonal account抽取 extract固定资产 fixed assets长期负债 long-term liabilities法人 legal person股本 share capital拒付票据 dishonoured bill股份 share或有负债 contingent liability所有权 ownership承兑 acceptance承兑人 acceptor法定股本 authorised capital股东主权 shareholders’equity股东资金 shareholders’fund受票人 drawee直线折旧法 straight-line depreciation method 直接工资 direct wages直接原料 direct material直接费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensating error定额制度 imprest system科目 account负债 liabilities信讬人 trustee按比例分配 pro rata背书 endorsement持票人 holder盈余 surplus盈余分拨帐 appropriation account重点钜数 materiality重估折旧法 revaluation depreciation method 借方 debit借项通知单 debit note借项通知单(银行用) debit advice库存现金 cash in hand配比 match个别 several纯利 net profit纯利率 net profit ratio记帐时借贷方互调 complete reversal of entries 特别原始簿 special book of original entry原始分录错误 error of original entry原始分录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hirer个体 entity差额承上 balance brought down差额承前 balance brought forward差额转下 balance carried down帐户 account透支 overdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal account净损失 net loss累积基金 accumulated fund停止经营 quit concern动用资金 capital employed专利税 royalty专利权 patent货物寄销帐 goods sent on consignment account 票面值 par value接纳 accept净流动资产 net current assets速动比率 liquidity ratio寄销 consignment寄销人 consignor寄销帐 consignment account票据拒付手续费 noting charges票据贴现 discounting bill of exchange组织大纲 memorandum of association组织章程 articles of association商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单(银行用) credit advice提用 drawings提款帐 drawings account费用 expenses期未存货 closing stock期初存货 opening stock单式簿记 single-entry bookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invoice发票人 drawer间接工资 indirect wages贴现手续费 discounting charge普通股 ordinary shares普通日记簿 general journal普通原始簿 general book of original entry间接原料 indirect material间接费用 indirect expenses, overhead间接制造成本 factory overhead开帐分录 opening entries结帐分录 closing entries短期合营 joint venture短期合营帐 joint venture account短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange超额利润 super profit资本 capital资本主 proprietor资本支出 capital expenditure资本报酬率 return on capital employed零用现金凭单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 receipt in advance会计等式 accounting equation损益帐 profit and loss account损益计算 income determination过帐 posting资产 assets资产负债表 balance sheet资产收回价值 goods repossessed value试算表 trial balance经常性项目 recurrent item溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bank reconciliation statement复式簿记 double-entry bookkeeping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange, draft实际成本 actual cost截线 enter short认讲意图 offer暂记帐户 suspense account销货成本 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal调整 adjustment制造成本会计 manufacturing account数量表达及稳定货币量度 quantifiability and stable monetary measure随要随付 payable on demand余绌 surplus and deficit遗漏错误 error of omission余额承上 balance brought down余额承前 balance brought forward余额递减折旧法 reducing balance depreciation method余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commission总分类帐 general ledger应付帐款分类帐 creditors ledger, purchases ledger应付帐款分类帐统制帐户 creditors ledger control account,purchases ledger control account应收帐款分类帐 debtors ledger, sales ledger应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discounts received购货退出簿 returns outwards book购货帐 purchases account购货净额 net purchases购货簿 purchases journal营业折扣 trade discount购销帐 trading account购销损益帐 trading and profit and loss account优先股 preference shares应付帐款赊帐期限 credit period received form tradecreditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade-in稳健保守 conservatism, prudence簿记 bookkeeping继续经营 going concern变产帐 realisation account赎回资本准备金 capital redemption reserve fund会计科目中英文对照代码名称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 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 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 improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment 1561 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 revaluation 1859 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[Page]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 payable 213 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 currencies2183 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 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 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 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[Page]3 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 equity 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-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 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 - other[Page]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 merchandise513 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-other 5888 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)。
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。
会计科目中英文对照(全)
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 banks0 g1116 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-terminvestments14~ 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 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 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 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 supervisors 2198 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 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-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 - other========================================================================== ======5 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 merchandise513 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 labor······································································································································································································、··515~518 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 - outsourced5166 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 - other========================================================================== ======6 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 expenses6251 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 expenses========================================================================== ======7 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 method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 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 method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market 753 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-moving inventories 7888 其它营业外费用-其它other non-operating expenses- other========================================================================== ======8 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 segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 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 principles 9311 会计原则变动累积影响数cumulative effect of changes in accounting principles 94 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 in。
最新会计科目表中英文对照
1328其它长期投资other long-term investments
1329备抵长期投资跌价损失allowance for excess of cost over market value of long—term investments
1439累积折旧-房屋及建物accumulated depreciation - buildings
144～146机(器）具及设备machinery andequipment
1441机（器）具machinery
1448机（器)具—重估增值machinery — revaluation increments
1221制成品finished goods
1222寄销y-products
1224在制品work in process
1225委外加工work in process - outsourced
1226原料raw materials
1227物料supplies
13基金及长期投资funds and long-term investments
131基金funds
1311偿债基金redemption fund（or sinking fund)
1312改良及扩充基金fund for improvement and expansion
1313意外损失准备基金contingency fund
1185应收退税款income tax refund receivable
1187其它应收款—关系人other receivables — related parties
1188其它应收款—其它other receivables — other
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第一课财务会计导读
Glossary
accrual basis 权责发生制
Asset资产
balance sheet资产负债表
capital adequacy ratio 资本充足率
cash basis 收付实现制
cash flow statement现金流量表
double entry method 复式记账法
Expenses费用
Fair value公允价值
financial reports 财务报告
going concern 持续经营
guarantee 担保
Historical cost历史成本
Impairment 减值
impairment provision减值准备
income statement利润表
Liabilities负债
Maturity 到期
Net realizable value可变现净值
Owners’ Equity 所有者权益
post-amortization costs摊余成本
Present value现值
Profit利润
Replacement cost重置成本
stewardship 受托责任
transferor转出方
transferee转入方
1.资产类科目Assets
现金：Cash and cash equivalents
银行存款：Bank deposit
应收账款：Account receivable
应收票据：Notes receivable
应收股利：Dividend receivable
应收利息：Interest receivable
其他应收款：Other receivables
原材料：Raw materials
在途物资：Materials in transport
库存商品：inventory
存货跌价准备：provision for the decline in value of inventories
坏账准备：Allowance for doubtful acounts
待摊费用：Prepaid expense
交易性金融资产：Trading financial assets
持有至到期投资：held-to-maturity investment
可供出售金融资产：Available-for-sale financial assets
短期投资：Short-term investment
长期股权投资：Long-term equity investment
固定资产：Fixed assets
累计折旧：Accumulated depreciation
在建工程：Construction-in-process
固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets
累计摊销：Accumulated amortization
商誉：Goodwill
递延所得税资产：deferred tax assets （DTA）
2.负债类Liability
短期借款：Short-term loans/ borrowing
长期借款：Long-term loans/ borrowing
预收账款：advance from customers/ Deposit received
应付票据：Notes payable
应付账款：Account payable
应付工资薪酬：wages payable
应付股利：Dividends payable
应付利息：Interest payable
应交税费：Tax payable
其他应付款：Other payables
递延所得税负债：Deferred tax liabilities
3.所有者权益类 OWNERS' EQUITY
实收资本：Paid-in capital
资本公积：Additional paid-in capital
盈余公积：Surplus reserves
未分配利润：Retained earnings
4.成本类科目Cost
生产成本：Manufacturing Cost
制造费用：Manufacturing overhead
劳务成本：labor costs
研发支出：R & D expenditure
5.损益类Profit and loss
主营业务收入：Main operating revenue
其他业务收入：Other operating revenue
营业外收入：Non-operating income
投资收益：Investment income
产品销售收入：sales revenue
主营业务成本：Main operating costs；cost of goods sold / cost of sales 其他业务支出：Other operating costs
营业外支出：Non-operating expenditure
销售费用：Selling expense（advertisement）
管理费用：General and administration expense （G&A expense）
财务费用：Finance expense
公允价值变动损益：Gain/loss of the change of fair value
所得税：Income tax
第二课流动资产
Glossary
Allowance Method备抵法
Bad debts坏账
Cash 现金
Cash Discounts现金折扣
Cash Equivalents 现金等价物
consigned goods代销存货
Current Asset流动资产
Direct Write-Off直接转销法
finished products完工产品
FIFO, First-in-first-out先进先出法
general and administrative expenses管理费用
goods in transit在途存货
Gross Method总价法
Inventory 存货
LIFO: Last-in-first-out后进先出法
Maturity 到期
Merchandise 商品
Net Method净价法
NRV(Net Realizable Value) 可变现净值
Notes Receivable应收票据
Periodic system定期盘存
Perpetual system永续盘存
physical count 盘点
purchase costs采购成本
Specific Identification个别认定法
the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣
Receivables 应收款
work in progress 在产品
第3课非流动资产
Glossary
Accumulated amortization
累计摊销
Amortization 摊销
capitalize资本化
Construction-in-process
在建工程
Costs Subsequent to Acquisition后续支出Discard 报废
Depreciation折旧
Disposal 处置
double declining balance method双倍余额递减法expense费用化
fiscal year 会计年度
fixed assets固定资产
Goodwill 商誉
Impairment 减值
Intangible Asset无形资产
Noncurrent Asset非流动资产recoverable amount 可收回金额
research and development(R&D) 研发
salvage value 残值
sum of the years digits年数总和法
the straight-line method直线法
unit of production method工作量法
useful life 使用寿命
第四课负债
Glossary
Contingency 或有事项
Contingent 或有的
contingent asset或有资产
contingent Liability或有负债
Coupon息票
Current liability 流动负债
Discount折价
effective yield有效利率。