中英文会计科目表

中国会计科目的中英文对照

一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash

1002 银行存款Cash in bank

1009 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 deposits 1101 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 - other

1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable

1111 应收票据Note receivable

银行承兑汇票Bank acceptance

商业承兑汇票Trade acceptance

1121 应收股利Dividend receivable

1122 应收利息Interest receivable

1131 应收账款Account receivable

1133 其他应收款Other notes receivable

1141 坏账准备Bad debt reserves

1151 预付账款Advance money

1161 应收补贴款Cover deficit by state subsidies of receivable

库存资产Inventories

1201 物资采购Supplies purchasing

1211 原材料Raw materials

1221 包装物Wrappage

1231 低值易耗品Low-value consumption goods

1232 材料成本差异Materials cost variance

1241 自制半成品Semi-Finished goods

1243 库存商品Finished goods

1244 商品进销差价Differences between purchasing and selling price

1251 委托加工物资Work in process - outsourced 1261 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 basis

1281 存货跌价准备Inventory falling price reserves 1291 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 investment

1401 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 stocks 1402 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 bonds 1421 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 reserves

1501 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 implement 1502 累计折旧Accumulated depreciation 1505 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 reserves

1601 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 project

1605 在建工程减值准备Construction-in-process depreciation reserves

1701 固定资产清理Liquidation of fixed assets

1801 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Goodwill

1805 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 reserves 1815 未确认融资费用Unacknowledged financial charges

待处理财产损溢Wait deal assets loss or income 1901 长期待摊费用Long-term deferred and prepaid expenses

1911 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 liability 2101 短期借款Short-term borrowing 2111 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 2121 应付账款Account payable 2131 预收账款Deposit received 2141 代销商品款Proxy sale goods revenue 2151 应付工资Accrued wages 2153 应付福利费Accrued welfarism 2161 应付股利Dividends payable 2171 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

应交营业税Business tax payable

应交消费税Consumption tax payable

应交资源税Resources 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 payable

'217102

'217103

'217104

'217105 应交所得税Income tax payable