国际会计科目对照表(中英)

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会计科目中英对照(全)

会计科目中英比较（全）1 财产assets11~ 12流动财产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 其余现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资-股票 short-term investments - 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-得益凭据short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其余 short-term investments - other1129 备抵短期投资贬价损失allowance for reduction of short-term investment to market113 应收单据 notes receivable1131 应收单据 notes receivable1132 应收单据贴现discounted notes receivable1137 应收单据-关系人 notes receivable - related parties 1138 其余应收单据other notes receivable1139 备抵呆帐－应收单据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 receivable 1147 应收帐款-关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其余应收款other receivables1181 应收销售远汇款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 应收利润earned revenue receivable1185 应收退税款 income tax refund receivable1187 其余应收款- 关系人other receivables - related parties1188 其余应收款- 其余 other receivables - other 1189 备抵呆帐- 其余应收款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 备抵存货贬价损失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 transit 1229 备抵存货贬价损失allowance for reduction of inventory to market125 预支花费 prepaid expenses1251 预支薪水 prepaid payroll1252 预支租金 prepaid rents1253 预支保险费prepaid insurance1254 用品盘存office supplies1255 预支所得税prepaid income tax1258 其余预支花费other prepaid expenses126 预支款项 prepayments1261 预支货款 prepayment for purchases1268 其余预支款项other prepayments128~129 其余流动财产 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-restricted 1291 递延所得税财产deferred income tax assets1292递延兑换损失deferred foreign exchange losses 1293业主(股东)来往owners'(stockholders') current account1294 同业来往 current account with others1298 其余流动财产 -其余 other current assets - other13 基金及长久投资funds and long-term investments131基金funds1311 偿债基金 redemption fund (or sinking fund)1312 改进及扩大基金 fund for improvement and expansion1313 不测损失准备基金contingency fund1314 退休基金pension fund1318 其余基金other funds132 长久投资 long-term investments1321 长久股权投资long-term equity investments1322 长久债券投资long-term bond investments1323 长久不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance1328 其余长久投资other long-term investments1329 备抵长久投资贬价损失allowance for excess ofcost over market value of long-term investments14~ 15固定财产property , plant, and equipment141土地 land1411 土地 land1418 土地 -重估增值 land - revaluation increments142 土地改进物land improvements1421 土地改进物land improvements1428 土地改进物-重估增值 land improvements - revaluation increments1429积累折旧-土地改进物accumulated depreciation - land improvements143房子及建物buildings1431房子及建物buildings1438房子及建物-重估增值buildings -revaluation increments1439积累折旧-房子及建物accumulated depreciation - buildings144~146 机(器 )具及设施machinery and equipment 1441机(器)具machinery1448 机 (器 )具 -重估增值machinery - revaluation increments1449积累折旧-机(器 )具accumulated depreciation - machinery151 租借财产 leased assets1511 租借财产leased assets1519 积累折旧-租借财产 accumulated depreciation - leased assets152 租借权益改进leasehold improvements1521 租借权益改进leasehold improvements1529 积累折旧 - 租借权益改进accumulated depreciation - leasehold improvements156 未竣工程及预支购买设施款construction in progress and prepayments for equipment1561 未竣工程construction in progress1562 预支购买设施款prepayment for equipment158杂项固定财产 miscellaneous property, plant, and equipment1581 杂项固定财产 miscellaneous property, plant, and equipment1588 杂项固定财产 -重估增值miscellaneous property, plant, and equipment - revaluation increments1589 积累折旧 - 杂项固定财产accumulated depreciation -miscellaneous property, plant, andequipment 16 递耗费产 depletable assets161 递耗费产 depletable assets1611天然资源natural resources1618天然资源-重估增值natural resources -revaluation increments1619积累折耗-天然资源accumulated depletion - natural resources17 无形财产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 创办费 organization costs1771 创办费organization costs178 其余无形财产other intangibles1781 递延退休金成本deferred pension costs1782 租借权益改进leasehold improvements1788 其余无形财产 -其余other intangible assets - other 18 其余财产 other assets181 递延财产 deferred assets1811 债券刊行成本deferred bond issuance costs 1812 长久预支租金long-term prepaid rent1813 长久预支保险费long-term prepaid insurance1814 递延所得税财产 deferred income tax assets1815 预支退休金prepaid pension cost1818 其余递延财产other deferred assets182 闲置财产 idle assets1821 闲置财产idle assets184 长久应收单据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长久应收单据long-term notes receivable 1842 长久应收帐款long-term accounts receivable1843 催收帐款 overdue receivables1847 长久应收单据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 1848其余长久应收款项other long-term receivables 1849 备抵呆帐 -长久应收单据及款项与催收帐款allowance for uncollectible accounts - long-term notes,accounts and overdue receivables185 出租财产 assets leased to others1851 出租财产 assets leased to others1858 出租财产-重估增值 assets leased to others - incremental value from revaluation1859 积累折旧-出租财产 accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项财产miscellaneous assets1881 受限制存款certificate of deposit - restricted 1888 杂项财产-其余miscellaneous assets2 欠债liabilities21~ 22 流动欠债 current liabilities211 短期借钱 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借钱 bank loan2114 短期借钱-业主short-term borrowings - owners 2115 短期借钱-员工short-term borrowings - employees 2117 短期借钱-关系人 short-term borrowings- related parties2118 短期借钱-其余short-term borrowings - other212 对付短期票券 short-term notes and bills payable 2121 对付商业本票 commercial paper payable2122 银行承兑汇票bank acceptance2128 其余对付短期票券other short-term notes and bills payable2129 对付短期票券折价discount on short-term notes and bills payable213 对付单据 notes payable2131 对付单据notes payable2137 对付单据-关系人 notes payable - related parties 2138 其余对付单据other notes payable214 对付帐款 accounts pay able2141 对付帐款accounts payable2147 对付帐款-关系人 accounts payable - related parties 216 对付所得税income taxes payable2161 对付所得税income tax payable217 对付花费 accrued expenses2171 对付薪工 accrued payroll2172 对付租金accrued rent payable2173 对付利息accrued interest payable2174 对付营业税accrued VAT payable2175 对付税捐-其余 accrued taxes payable- other2178 其余对付花费other accrued expenses payable218~219 其余对付款other payables2181 对付购入远汇款forward exchange contract payable2182 对付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 对付土地房子款payables on land and building purchased2185 对付设施款Payables on equipment2187 其余对付款-关系人 other payables - related parties 2191 对付股利dividend payable2192 对付盈利bonus payable2193 对付董监事酬金 compensation payable to directors and supervisors2198 其余对付款-其余other payables - other226 预收款项 advance receipts2261 预收货款sales revenue received in advance 2262 预收收入 revenue received in advance2268 其余预收款other advance receipts227 一年或一营业周期内到期长久欠债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久借钱long-term loans payable - current portion2273一年或一营业周期内到期长久对付单据及款项long-term notes and accounts payable due within one yearor one operating cycle2277 一年或一营业周期内到期长久对付单据及款项-关系人 long-term notes and accounts payables to relatedparties - current portion2278 其余一年或一营业周期内到期长久欠债 other long-term lia- bilities - current portion228~229 其余流动欠债 other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 预计售后服务 /保固欠债 estimated warrantyliabilities2291 递延所得税欠债 deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主 (股东 )来往owners' current account2294 同业来往 current account with others2298 其余流动欠债 -其余 other current liabilities - others 23 长久欠债 long-term liabilities231 对付公司债 corporate bonds payable2311 对付公司债corporate bonds payable2319 对付公司债溢 (折 )价 premium(discount) on corporate bonds payable232 长久借钱 long-term loans payable2321 长久银行借钱long-term loans payable - bank 2324 长久借钱-业主 long-term loans payable - owners 2325 长久借钱-员工 long-term loans payable - employees2327 长久借钱-关系人 long-term loans payable - related parties2328长久借钱-其余long-term loans payable - other 233长久对付单据及款项long-term notes and accounts payable2331 长久对付单据long-term notes payable2332 长久对付帐款 long-term accounts pay-able2333 长久对付租借欠债long-term capital lease liabilities2337 长久对付单据及款项-关系人 Long-term notes andaccounts payable - related parties2338其余长久对付款项other long-term payables234预计对付土地增值税 accrued liabilities for land value increment tax2341 预计对付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金欠债 accrued pension liabilities2351 应计退休金欠债accrued pension liabilities238 其余长久欠债 other long-term liabilities2388 其余长久欠债 -其余 other long-term liabilities - other28 其余欠债other liabilities281 递延欠债 deferred liabilities2811 递延收入deferred revenue2814 递延所得税欠债deferred income tax liabilities 2818 其余递延欠债other deferred liabilities286 存入保证金 deposits received2861 存入保证金guarantee deposit received288 杂项欠债 miscellaneous liabilities2888 杂项欠债-其余 miscellaneous liabilities –other3业主权益owners' equity31 资本capital311 资本（或股本）capital3111 一般股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分派股票股利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 一般股股票溢价paid-in capital in excess ofpar- common stock3212 特别股股票溢价 paid-in capital in excess of par-preferred stock323财产重估增值准备capital surplus from assets revaluation3231财产重估增值准备capital surplus from assets revaluation324处罚财产溢价公积capital surplus from gain on disposal of assets3241处罚财产溢价公积capital surplus from gain on disposal of assets325归并公积capital surplus from business combination 3251归并公积capital surplus from businesscombination326受赠公积donated surplus3261 受赠公积donated surplus328其余资本公积other additional paid-in capital3281 权益法长久股权投资资本公积 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 保存盈利 (或积累损失 ) retained earnings (accumulated deficit)331 法定盈利公积legal reserve3311 法定盈利公积legal reserve332 特别盈利公积special reserve3321 不测损失准备contingency reserve3322 改进扩大准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption ofliabilities3328 其余特别盈利公积other special reserve335未分派盈利 (或积累损失 ) retainedearnings-unappropriated (or accumulated deficit)3351积累盈亏accumulated profit or loss3352先期损益调整prior period adjustments3353本期损益net income or loss for current period34 权益调整equity adjustments341 长久股权投资未实现贬价损失unrealized loss on market value decline of long-term equity investments 3411 长久股权投资未实现贬价损失unrealized loss on market value decline of long-term equity investments 342 积累换算调整数cumulative translation adjustment3421 积累换算调整数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 少量股权 minority interest361 少量股权minority interest3611 少量股权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 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 其余营业收入other operating revenue488 其余营业收入 -其余 other operating revenue4888 其余营业收入 -其余 other operating revenue - other5 营业成本 operating costs 51 销货成本 cost of goods sold 511 销货成本cost of goods sold5111 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 进货花费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 进料花费 charges on purchasedmaterial 5133 进料退出 material purchase returns5134 进料折让material purchase allowances 514 直接人工 direct labor 5141 直接人工direct labor515~518 制造花费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 修葺费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 员工福利employee benefits/welfare 5176 训练费training (expense) 5177 间接资料indirect materials 5188 其余制造花费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 costs58 其余营业成本other operating costs 588 其余营业成本 -其余other operating costs-other 5888 其它营业成本 -其余other operating costs - other6 营业花费operating expenses61 销售花费sellingexpenses 615~618 销售花费selling expenses6151 薪水支出 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 修葺费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 社交费entertainment (expense) 6165 捐献 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 员工福利employee benefits/welfare本文由《战略估算-管理界的工业革命》作者张熙庭采集。

中英文会计科目对照表(新版)

中英文会计科目对照表（结）流动资产 Current assets货币资金Cash and cash equivalents1001 现金 Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款 Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税value added tax payable21710101 进项税额 Withholdings on V AT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid V AT changeover21710104 减免税款 Tax deduction21710105 销项税额Substituted money on V AT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on V AT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid V AT changeover21710110 未交增值税 Unpaid V AT217102 应交营业税Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用Drawing expense in advance其他负债 Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息 Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款 Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve 311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润Current year profits3141 利润分配 Profit distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税Tax for maintaining and building cities资源税 Resources tax土地增值税Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费 Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整Prior year income adjustment。

会计科目中英文对照表

会计科目中英文对照表现金 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 - 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。

中英文会计科目对照表(木偶整理)

other unpaid to governments
其他应交款
Other Payable
其他应付款
第3页(共75页)
Accured expense
预提费用
Other current liabilities Long-term loan Long-term payable Deferred tax liabilities Other Long-term liabilities Paid-in capital Capital reserves
股本溢价接受捐赠资产准备资产评估增值特别储备期权可供出售金融资产其他储备储备基金企业发展基金
extraction reserving fund extraction venture expansion fund appropiation of staff incentive and welfare fund dividends
其他流动负债长期借款长期应付款递延所得税负债其他长期负债实收资本资本公积
Surplus reserves
盈余公积
Current Year Profit Profit Distribution
本年利润利润分配
第4页(共75页)
Retained earnings b/f Overhead
ERP implement overhaul formation expense annuity others
ERP实施费大修理支出开办费年金其他
bank acceptance trade acceptance estimate
银行承兑商业承兑暂估
basic OT anuual bonus other bonus subsidies

国际会计科目对照表中英

所有者权益类会计科目中英对照
实收资本科目：Paid-in Capital
资本公积科目： Additional Paid-in
Capital
所有者权益科目： Ow积科目：Surplus Re se r ve
成本类会计科目中英对照
直接材料费用： Direct Material Expense
直接人工费用： Direct Labor Expense
制造费用： Manufacturing Expense
其他成本： Other Costs
损益类会计科目中英对照
营业收入 revenue
营业成本 cost of
sales
营业税金及附加 tax and
surcharges
期间费用 period expenses
损益类科目：用于核算企业在一定期间内所取得的经营成果
资产类会计科目中英对照
现金 Cash
应收账款 Accounts Receivable
存货 Inventory
固定资产 Fixed Assets
负债类会计科目中英对照
负债类会计科目中英对照：Liabilities 流动负债类会计科目中英对照：Current Liabilities 长期负债类会计科目中英对照：Long-Term Liabilities 其他负债类会计科目中英对照：Other Liabilities
添加标题
添加标题
添加标题
添加标题
负债类科目：用于记录企业负债状况，如应付账款、短期借款等
损益类科目：用于记录企业收入和费用状况，如主营业务收入、管理费用等
会计科目使用范围
资产类科目：用于核算企业拥有或控制的各类资产价值

国际会计科目对照表(中英)

ccount 帐户Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going—concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate—entity Assumption 货币计量假设 Unit—of—measure Assumption 持续经营假设 Continuity（Going-concern） Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owners Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full—disclosure （Reporting） Principle 客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle 重大性原则 Materiality Principle稳健性原则 Conservatism Principle 权责发生制 Accrual Basis 现金收付制 Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债 Current Liabilities 长期负债 Long—term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning －－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环 Accounting Procedure/Cycle 会计信息系统 Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐 General Ledger 明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐 Cash disbursements journal 销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet 调整分录 Adjusting entries 结帐 Closing entries －－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－(3）现金与应收帐款现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check （cheque）银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 Vouchers payable 应收帐款 Account receivable 应收票据 Note receivable 起运点交货价 F。

会计科目中英文对照表(含明细科目)

一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income'191101待处理流动资产损溢Wait deal intangible assets loss or income '191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve '311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries 奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare 会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance 油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing 运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

中英文会计科目对照(完整)

中英文会计科目对照（完整）- -一、资产类Assets (海归论坛)流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabric ate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income'191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income (海归论坛www. )二、负债类Liability (海归论坛)短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) pay able'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes (海归论坛)三、所有者权益类OWNERS' EQUITY (海归论坛)资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets (or stock)'314115 未分配利润Undistributed profit (海归论坛)四、成本类Cost (海归论坛)4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs (海归论坛)五、损益类Profit and loss (海归论坛)收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge 营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

《最新国际会计科目中英文对照》(2013.9)

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 prepaymen ts
1129 113 1131 1132 1137 1138 1139 114 1141
备抵短期投资跌价损失应收票据应收票据应收票据贴现应收票据 -关系人其它应收票据
备抵呆帐－应收票据应收帐款应收帐款
1142 应收
分期帐款 installment accounts receivable
1147 应收
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 depositrestricted
中国会计科目中英文对照
代码
1
资产
名称
11~ 12 流动资产
111 1111 1112 1113 1116 1117 1118
现金及约当现金库存现金零用金/周转金银行存款在途现金约当现金其它现金及约当现金
112 1121 1122 1123 1124 1125 1128
短期投资短期投资 -股票短期投资 -短期票券短期投资 -政府债券短期投资 -受益凭证短期投资 -公司债短期投资 -其它

会计科目中英文对照表(含明细科目)

一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income'191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) '314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment1、报表如何选择期间比如看15天的报表2、界面排版3、字体设置4、打印凭证如何选择凭证纸。

会计科目中英文名称对照表

会计科⽬中英⽂名称对照表科⽬编码科⽬名称科⽬英⽂名称参考对照1001库存现⾦Cash on Hand1002银⾏存款Cash in bank1015其他货币资⾦Other Monetary Capital1101交易性⾦融资产Transactional Monetary Capital1121应收票据Notes Receivable1122应收账款Accounts Receivable1123预付账款Advance to suppliers1131应收股利Dividend Receivable1132应收利息Accrued Interest Receivable1231其他应收款Other Receivable1241坏账准备Provision for bad debts1321代理业务资产Capital in Vicarious Business1401材料采购Procurement of Materials1402在途物资Materials in Transit1403原材料Raw Materials1404材料成本差异Balance of Materials1406库存商品Commodity Stocks1407发出商品Goods in Transit1410商品进销差价Difference between Purchase and Sales of Commodities 1411委托加⼯物资Materials for Consigned Processing1412包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles 1461存货跌价准备Reserve For Stock Depreciation1501待摊费⽤Unamortized Expenditures1521持有⾄到期投资Held-To-Maturity Investment1522持有⾄到期投资减值准备Reserve for Held-To-Maturity Investment Impairment 1523可供出售⾦融资产Financial Assets Available for Sale1524长期股权投资Long-term Equity Investment1525长期股权投资减值准备Reserve for Long-term Equity Investment Impairment 1526投资性房地产Investment Real Estate 1531长期应收款Long-term Accounts Receivable1541未实现融资收益Unrealized Financing Profits1601固定资产Fixed assets1602累计折旧Accumulative Depreciation1603固定资产减值准备Provision for impairment of fixed assets1604在建⼯程Construction in Process1605⼯程物资Engineer Material1606固定资产清理Disposal of Fixed Assets1701⽆形资产Intangible Assets1702累计摊销Accumulated Amortization1703⽆形资产减值准备Reserve for Intangible Assets Impairment 1711商誉Business Reputation1801长期待摊费⽤Long-term Deferred Expenses1811递延所得税资产Deferred Income Tax Assets1901待处理财产损溢Profit & loss of assets pending disposal 2001短期借款Short-term Borrowings2101交易性⾦融负债Transactional Moneytary Liabilities2201应付票据Notes Payable2202应付账款Accounts Payable2205预收账款Advance from customers2211应付职⼯薪酬Payroll Payable2221应交税费Taxes Payable2231应付股利Dividend Payable2232应付利息Accrued Interest Payable2241其他应付款Other Accounts Payable2314代理业务负债Liabilities from Vicarious Business2401预提费⽤Accrued expensess2411预计负债Estimated Liabilities2501递延收益Deferred Profits2601长期借款Long-term loans2602长期债券Long-term Bonds2801长期应付款Long-term Payable2802未确认融资费⽤Unsettled Financing Expenses2811专项应付款Special Accounts Payable2901递延所得税负债Deferred Income Tax Liabilities3101衍⽣⼯具Derivative Tools3201套期⼯具Arbitrage Tools3202被套期项⽬Arbitraged Items4001实收资本Paid-in Capital4002资本公积Capital Reserve4101盈余公积Surplus Reserve4103本年利润Profit & loss summary4104利润分配Distribution profit4201库存股Treasury Share5001⽣产成本Production Costs5101制造费⽤Manufacturing Expenditures5201劳务成本Service Costs5301研发⽀出Research and Development Expenditures 6001主营业务收⼊Sales revenue6051其他业务收⼊Revenues from other operationse6101公允价值变动损益Profit and Loss from Fair Value Changes 6111投资收益Income on Investment 6301营业外收⼊Non-operating profit6401主营业务成本Cost of sales6402其他业务成本Cost of other operations6405营业税⾦及附加Business Tax and Surcharges6601销售费⽤Marketing Costs6602管理费⽤Managing Costs6603财务费⽤Financing Costs6604勘探费⽤Prospecting Costs6701资产减值损失Assets Devaluation6711营业外⽀出Non-operating expenses6801所得税Income Tax6901以前年度损益调整Prior period profit & loss adjustment。

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。

国际会计科目对照表(中英)

ccount 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable—dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit—of—measure Assumption持续经营假设 Continuity（Going-concern) Assumption会计分期假设 Time—period Assumption资产 Asset负债 Liability业主权益 Owners Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure （Reporting） Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－(2）会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－(3)现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O。

中英文会计科目对照表

新会计准则新会计准则中英文会计科目对照表中英文会计科目对照表中英文会计科目对照表如下: 会计科目中英对照表会会计科目中英对照表会计科目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类一、资产类 1 1001 库存现金库存现金 cash on hand 2 1002 银行存款银行存款 bank deposit 5 1015 其他货币资金其他货币资金 other monetary capital 9 1101 交易性金融资产交易性金融资产 transaction monetary assets 11 1121 应收票据应收票据 notes receivable 12 1122 应收账款应收账款 Account receivable 13 1123 预付账款预付账款 account prepaid 14 1131 应收股利应收股利 dividend receivable 15 1132 应收利息应收利息 accrued interest receivable 21 1231 其他应收款其他应收款 accounts receivable-others 22 1241 坏账准备坏账准备 had debts reserve 28 1401 材料采购材料采购 procurement of materials 29 1402 在途物资在途物资 materials in transit 30 1403 原材料原材料 raw materials 32 1406 库存商品库存商品 commodity stocks 33 1407 发出商品发出商品 goods in transit 36 1412 包装物及低值易耗品包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备存货跌价准备 reserve against stock price declining 43 1501 待摊费用待摊费用 fees to be apportioned 45 1521 持有至到期投资持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产可供出售金融资产 financial assets available for sale 48 1524 长期股权投资长期股权投资 long-term stock ownership investment 49 1525 长期股权投资减值准备长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产投资性房地产 investment real eastate 51 1531 长期应收款长期应收款 long-term account receivable 52 1541 未实现融资收益未实现融资收益 unrealized financing income 54 1601 固定资产固定资产 permanent assets 55 1602 累计折旧累计折旧 accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程在建工程 construction in process 58 1605 工程物资工程物资 engineer material 59 1606 固定资产清理固定资产清理 disposal of fixed assets 60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for 融资租赁资产租赁专用leasing 61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for 未担保余值租赁专用leasing 62 1621 生产性生物资产农业专用 productive living assets exclusively for 生产性生物资产农业专用agriculture 63 1622 生产性生物资产累计折旧生产性生物资产累计折旧农业专用农业专用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用 non-profit living assets exclusively for 公益性生物资产农业专用agriculture 65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil 油气资产石油天然气开采专用and gas exploitation 66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for 累计折耗石油天然气开采专用oil and gas exploitation 67 1701 无形资产无形资产 intangible assets 68 1702 累计摊销累计摊销 accumulated amortization 69 1703 无形资产减值准备无形资产减值准备 intangible assets reduction reserve 70 1711 商誉商誉 business reputation 71 1801 长期待摊费用长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢待处理财产损溢 waiting assets profit and loss 二、负债类 debt group 二、负债类74 2001 短期借款短期借款 short-term loan 81 2101 交易性金融负债交易性金融负债 transaction financial liabilities 83 2201 应付票据应付票据 notes payable 84 2202 应付账款应付账款 account payable 85 2205 预收账款预收账款 item received in advance 86 2211 应付职工薪酬应付职工薪酬 employee pay payable 87 2221 应交税费应交税费 tax payable 88 2231 应付股利应付股利 dividend payable 89 2232 应付利息应付利息 interest payable 90 2241 其他应付款其他应付款 other account payable 97 2401 预提费用预提费用 withholding expenses 98 2411 预计负债预计负债 estimated liabilities 99 2501 递延收益递延收益 deferred income 100 2601 长期借款长期借款 money borrowed for long term 101 2602 长期债券长期债券 long-term bond 106 2801 长期应付款长期应付款 long-term account payable 107 2802 未确认融资费用未确认融资费用 unacknowledged financial charges 108 2811 专项应付款专项应付款 special accounts payable 109 2901 递延所得税负债递延所得税负债 deferred income tax liabilities 三、共同类三、共同类112 3101 衍生工具衍生工具 derivative tool 113 3201 套期工具套期工具 arbitrage tool 114 3202 被套期项目被套期项目 arbitrage project 四、所有者权益类四、所有者权益类115 4001 实收资本实收资本 paid-up capital 116 4002 资本公积资本公积 contributed surplus 117 4101 盈余公积盈余公积 earned surplus 119 4103 本年利润本年利润 profit for the current year 120 4104 利润分配利润分配 allocation of profits 121 4201 库存股库存股 treasury stock 五、成本类五、成本类122 5001 生产成本生产成本 production cost 123 5101 制造费用制造费用 cost of production 124 5201 劳务成本劳务成本 service cost 125 5301 研发支出研发支出 research and development expenditures 126 5401 工程施工建造承包商专用 engineering construction exclusively for 工程施工建造承包商专用construction contractor 127 5402 工程结算建造承包商专用 engineering settlement exclusively for 工程结算建造承包商专用construction contractor 128 5403 机械作业机械作业建造承包商专用建造承包商专用 mechanical operation exclusively for construction contractor 六、损益类六、损益类129 6001 主营业务收入main business income 130 6011 利息收入金融共用 interest income financial sharing 利息收入金融共用135 6051 其他业务收入其他业务收入 other business income 136 6061 汇兑损益汇兑损益金融专用金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益投资收益 income on investment 142 6301 营业外收入营业外收入 nonrevenue receipt 143 6401 主营业务成本主营业务成本 main business cost 144 6402 其他业务支出其他业务支出 other business expense 145 6405 营业税金及附加营业税金及附加 business tariff and annex 146 6411 利息支出利息支出金融共用金融共用 interest expense financial sharing 155 6601 销售费用销售费用 marketing cost 156 6602 管理费用管理费用管理费用 managing cost 157 6603 财务费用财务费用 financial cost 158 6604 勘探费用勘探费用勘探费用 exploration expense 159 6701 资产减值损失资产减值损失 loss from asset devaluation 160 6711 营业外支出营业外支出 nonoperating expense 161 6801 所得税所得税所得税 income tax 162 6901 162 6901 以前年度损益调整以前年度损益调整prior year profit and loss adjustment一、资产类一、资产类 Assets 流动资产流动资产 Current assets 货币资金货币资金 Cash and cash equivalents 1001现金现金 Cash 1002 银行存款银行存款 Cash in bank 1009 其他货币资金其他货币资金 Other cash and cash equivalents 100901 外埠存款外埠存款 Other city Cash in bank 100902 银行本票银行本票 Cashiers cheque 100903 银行汇票银行汇票 Bank dra 100904 信用卡信用卡 Credit card 100905 信用证保证金信用证保证金 L/C Guarantee deposits 100906 存出投资款存出投资款 Refundable deposits 1101 短期投资短期投资 Short-term investments 110101 股票股票 Short-term investments - stock 110102 债券债券 Short-term investments - corporate bonds 110103 基金基金 Short-term investments - corporate funds 110110 其他其他 Short-term investments - other 1102 短期投资跌价准备短期投资跌价准备 Short-term investments falling price reserves 应收款应收款 Account receivable 1111 应收票据应收票据 Note receivable 银行承兑汇票银行承兑汇票 Bank acceptance 商业承兑汇票商业承兑汇票 Trade acceptance 1121 应收股利应收股利 Dividend receivable 1122 应收利息应收利息 Interest receivable 1131 应收账款应收账款 Account receivable 1133 其他应收款其他应收款 Other notes receivable 1141 坏账准备坏账准备 Bad debt reserves 1151 预付账款预付账款 Advance money 1161 应收补贴款应收补贴款 Cover deﬁcit by state subsidies of receivable 库存资产 Inventories 库存资产1201 物资采购物资采购 Supplies purchasing 1211 原材料原材料 Raw materials 1221 包装物包装物 Wrappage 1231 低值易耗品低值易耗品 Low-value consump on goods 1232 材料成本差异材料成本差异 Materials cost variance 1241 自制半成品自制半成品 Semi-Finished goods 1243 库存商品库存商品 Finished goods 1244 商品进销差价商品进销差价 Diﬀerences between purchasing and selling price 1251 委托加工物资委托加工物资 Work in process - outsourced 1261 委托代销商品委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 长期投资1401 长期股权投资长期股权投资 Long-term investment on stocks 140101 股票投资股票投资 Investment on stocks 140102 其他股权投资其他股权投资 Other investment on stocks 1402 长期债权投资长期债权投资 Long-term investment on bonds 140201 债券投资债券投资 Investment on bonds 140202 其他债权投资其他债权投资 Other investment on bonds 1421 长期投资减值准备长期投资减值准备 Long-term investments deprecia on reserves 股权投资减值准备 Stock rights investment deprecia on reserves 股权投资减值准备债权投资减值准备 Bcreditors rights investment deprecia on reserves 债权投资减值准备1431 委托贷款委托贷款 Entrust loans 143101 本金本金 Principal 143102 利息利息 Interest 143103 减值准备减值准备 Deprecia on reserves 1501 固定资产固定资产 Fixed assets 房屋 Building 房屋建筑物 Structure 建筑物机器设备 Machinery equipment 机器设备运输设备 Transporta on facili es 运输设备工具器具 Instruments and implement 工具器具1502 累计折旧累计折旧 Accumulated deprecia on 1505 固定资产减值准备固定资产减值准备 Fixed assets deprecia on reserves 房屋、建筑物减值准备 Building/structure deprecia on reserves 房屋、建筑物减值准备机器设备减值准备 Machinery equipment deprecia on reserves 机器设备减值准备1601 工程物资工程物资 Project goods and material 160101 专用材料专用材料 Special-purpose material 160102 专用设备专用设备 Special-purpose equipment 160103 预付大型设备款预付大型设备款 Prepayments for equipment 160104 为生产准备的工具及器具为生产准备的工具及器具 Prepara ve instruments and implement for fabricate 1603 在建工程在建工程 Construc on-in-process 安装工程安装工程 Erec on works 在安装设备在安装设备 Erec ng equipment-in-process 技术改造工程技术改造工程 Technical innova on project 大修理工程大修理工程 General overhaul project 1605 在建工程减值准备在建工程减值准备 Construc on-in-process deprecia on reserves 1701 固定资产清理固定资产清理 Liquida on of ﬁxed assets 1801 无形资产无形资产 Intangible assets 专利权专利权 Patents 非专利技术非专利技术 Non-Patents 商标权商标权 Trademarks, Trade names 著作权著作权 Copyrights 土地使用权土地使用权 Tenure 商誉商誉 Goodwill 1805 无形资产减值准备无形资产减值准备 Intangible Assets deprecia on reserves 专利权减值准备专利权减值准备 Patent rights deprecia on reserves 商标权减值准备商标权减值准备 trademark rights deprecia on reserves 1815 未确认融资费用未确认融资费用 Unacknowledged ﬁnancial charges 待处理财产损溢待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢待处理财产损溢 Wait deal assets loss or income 191101待处理流动资产损溢待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢待处理固定资产损溢 Wait deal ﬁxed assets loss or income 二、负债类二、负债类 Liability 短期负债短期负债 Current liability 2101 短期借款短期借款 Short-term borrowing 2111 应付票据应付票据 Notes payable 银行承兑汇票银行承兑汇票 Bank acceptance 商业承兑汇票商业承兑汇票 Trade acceptance 2121 应付账款应付账款 Account payable 2131 预收账款预收账款 Deposit received 2141 代销商品款代销商品款 Proxy sale goods revenue 2151 应付工资应付工资 Accrued wages 2153 应付福利费应付福利费 Accrued welfarism 2161 应付股利应付股利 Dividends payable 2171 应交税金应交税金 Tax payable 217101 应交增值税应交增值税 value added tax payable 21710101 进项税额进项税额 Withholdings on VAT 21710102 已交税金已交税金 Pay Paying tax ing tax 21710103 转出未交增值税转出未交增值税 Unpaid VAT changeover 21710104 减免税款减免税款 Tax deduc on 21710105 销项税额销项税额 Subs tuted money on VAT 21710106 出口退税出口退税 Tax reimbursement for export 21710107 进项税额转出进项税额转出 Changeover withnoldings on VAT 21710108 出口抵减内销产品应纳税额 Export deduct domes c sales goods tax 21710109 转出多交增值税转出多交增值税 Overpaid VAT changeover 21710110 未交增值税未交增值税 Unpaid VAT 217102 应交营业税应交营业税 Business tax payable 217103 应交消费税应交消费税 Consump on tax payable 217104 应交资源税应交资源税 Resources tax pay a ble able 217105 应交所得税应交所得税 Income tax payable 217106 应交土地增值税应交土地增值税 Increment tax on land value payable 217107 应交城市维护建设税应交城市维护建设税 Tax for maintaining and building ci es payable 217108 应交房产税应交房产税 Housing property tax payable 217109 应交土地使用税应交土地使用税 Tenure tax paya ble able 217110 应交车船使用税应交车船使用税 Vehicle and vessel usage license plate tax（VVULPT ） pay payable able 217111 应交个人所得税应交个人所得税 Personal income tax payable 2176 其他应交款其他应交款 Other fund in conformity with paying 2181 其他应付款其他应付款 Other paya bles ables 2191 预提费用预提费用 Drawing expense in advance 其他负债其他负债 Other liabili es 2201 待转资产价值待转资产价值 Pending changerover assets value 2211 预计负债预计负债 An cipa on liabili es 长期负债长期负债 Long-term Liabili es 2301 长期借款长期借款 Long-term loans 一年内到期的长期借款一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款一年后到期的长期借款 Long-term loans due over one year 2311 应付债券应付债券 Bonds paya ble able 231101 债券面值债券面值 Face value, Par value 231102 债券溢价债券溢价 Premium on bonds 231103 债券折价债券折价 Discount on bonds 231104 应计利息应计利息 Accrued interest 2321 长期应付款长期应付款 Long-term account paya ble able 应付融资租赁款应付融资租赁款 Accrued ﬁnancial lease outlay 一年内到期的长期应付一年内到期的长期应付 Long-term account paya ble due within one year able due within one year 一年后到期的长期应付一年后到期的长期应付 Long-term account paya ble over one y able over one y ear 2331 专项应付款专项应付款 Special payable 一年内到期的专项应付一年内到期的专项应付 Long-term special payable due within one y ear 一年后到期的专项应付一年后到期的专项应付 Long-term special payable over one y ear 2341 递延税款递延税款 Deferral taxes 三、所有者权益类三、所有者权益类 OWNERS EQUITY 3101 实收资本（或股本）实收资本（或股本） Paid-up capital（or stock）实收资本 Paicl-up capital 实收资本实收股本 Paid-up stock 实收股本3103 已归还投资已归还投资 Investment Returned 公积公积3111 资本公积资本公积 Capital reserve 311101 资本（或股本）溢价资本（或股本）溢价 Cpital（or Stock）premium 311102 接受捐赠非现金资产准备接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备股权投资准备 Stock right investment reserves 311105 拨款转入拨款转入 Allocate sums changeover in 311106 外币资本折算差额外币资本折算差额 Foreign currency capital 311107 其他资本公积其他资本公积 Other capital reserve 3121 盈余公积盈余公积 Surplus reserves 312101 法定盈余公积法定盈余公积 Legal surplus 312102 任意盈余公积任意盈余公积 Free surplus reserves 312103 法定公益金法定公益金 Legal public welfare fund 312104 储备基金储备基金 Reserve fund 312105 企业发展基金企业发展基金 Enterprise expension fund 312106 利润归还投资利润归还投资 Proﬁts capitalizad on return of investment 利润 Proﬁts 利润3131 本年利润本年利润 Current y ear proﬁts 3141 利润分配利润分配 Proﬁt distribu on 314101 其他转入其他转入 Other chengeover in 314102 提取法定盈余公积提取法定盈余公积 Withdrawal legal surplus re funds 314103 提取法定公益金提取法定公益金 Withdrawal legal public welfa r e funds 314104 提取储备基金提取储备基金 Withdrawal reserve fund 314105 提取企业发展基金提取企业发展基金 Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金提取职工奖励及福利基金 Withdrawal staﬀ and workers bonus and welfare fund 314107 利润归还投资利润归还投资 Proﬁts capitalizad on return of investment 314108 应付优先股股利应付优先股股利 Preferred Stock dividends pay able 314109 提取任意盈余公积提取任意盈余公积 Withdrawal other common accumula on fund 314110 应付普通股股利应付普通股股利 Common Stock dividends pay able 314111 转作资本（或股本）的普通股股利Common Stock dividends change to assets（or stock）314115 未分配利润未分配利润 Undistributed proﬁt 四、成本类 Cost 四、成本类4101 生产成本生产成本 Cost of manufacture 410101 基本生产成本基本生产成本 Base cost of manufacture 410102 辅助生产成本辅助生产成本 Auxiliary cost of manufacture 4105 制造费用制造费用 Manufacturing overhead 材料费 Materials 材料费管理人员工资 Execu ve Salaries 管理人员工资退职金退职金 Re rement allowance 补贴补贴 Bonus 外保劳务费外保劳务费 Outsourcing fee 福利费福利费 Employ Employee beneﬁts/welfare ee beneﬁts/welfare 会议费会议费 Coferemce 加班餐费加班餐费 Special du es 市内交通费市内交通费 Business traveling 通讯费通讯费 Correspondence 电话费电话费 Correspondence 水电取暖费水电取暖费 Water and Steam 税费税费 Taxes and dues 租赁费租赁费 Rent 管理费管理费 Maintenance 车辆维护费车辆维护费 Vehicles maintenance 油料费油料费 Vehicles maintenance 培训费培训费 Educa on and training 接待费接待费 Entertainment 图书、印刷费图书、印刷费 Books and prin ng 运费运费 Transpota on 保险费保险费 Insurance premium 支付手续费支付手续费 Commission 杂费杂费 Sundry charges 折旧费折旧费 Deprecia on expense 机物料消耗机物料消耗 Ar cle of consump on 劳动保护费劳动保护费 Labor protec on fees 季节性停工损失季节性停工损失 Loss on seasonality cessa on 4107 劳务成本劳务成本 Service costs 。

会计科目中英对照表

会计科目英文对照表1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额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 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 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 increments 1589 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 merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material 5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - 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 expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 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 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 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 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 in名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。

会计科目中英对照表

会计科目英文对照表1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related 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 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 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 increments 1439 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及催收帐款 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及催收帐款-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及催收帐款 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 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 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 currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased 2185 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 notesand 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 - 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 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 pensioncosts35 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 labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它 other operating costs - 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 expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses 63 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 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 ofshort-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- 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 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 in名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。

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