中国会计科目中英文对照(含科目代码)

1 资产 11~ 12 流动资产 111 现金及约当现金 1111 库存现金 1112 零用金/周转金 1113 银行存款 1116 在途现金 1117 约当现金 1118 其它现金及约当现金 112 短期投资 1121 短期投资-股票 1122 短期Hale Waihona Puke Baidu资-短期票券 1123 短期投资-政府债券 1124 短期投资-受益凭证 1125 短期投资-公司债 1128 短期投资-其它 备抵短期投资跌价损 1129 失 113 应收票据 1131 应收票据 1132 应收票据贴现 1137 应收票据-关系人 1138 其它应收票据 1139 备抵呆帐-应收票据 114 应收帐款 1141 应收帐款 1142 应收分期帐款 1147 应收帐款-关系人 1149 备抵呆帐-应收帐款 118 其它应收款 1181 应收出售远汇款 1182 应收远汇款-外币 1183 买卖远汇折价 1184 应收收益 1185 应收退税款 1187 其它应收款-关系人 1188 其它应收款-其它 1189 备抵呆帐-其它应收 121~12 存货 款 2 1211 商品存货 1212 寄销商品 1213 在途商品 1219 备抵存货跌价损失 1221 制成品 1222 寄销制成品 1223 副产品 1224 在制品 1225 委外加工
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204794322.xlsx 1428 1429 143 1431 1438 1439 144~14 6 1441 1448 1449 151 1511 1519 152 1521 1529 156 1561 1562 158 1581 1588 1589 16 161 1611 1618 1619 17 171 1711 172 1721 173 1731 174 1741 175 1751 176 1761 177 1771 178 1781 土地改良物-重估增 值 累积折旧 -土地改良 物 房屋及建物 房屋及建物 房屋及建物-重估增 值 累积折旧-房屋及建 物(器)具及设备 机 机(器)具 机(器)具-重估增值 累积折旧-机(器)具 租赁资产 租赁资产 累积折旧-租赁资产 租赁权益改良 租赁权益改良 累积折旧-租赁权益 改良 未完工程及预付购置 设备款 未完工程 预付购置设备款 杂项固定资产 杂项固定资产 杂项固定资产-重估 增值 累积折旧-杂项固定 资产 递耗资产 递耗资产 天然资源 重估增值-天然资源 累积折耗-天然资源 无形资产 商标权 商标权 专利权 专利权 特许权 特许权 著作权 著作权 计算机软件 计算机软件 商誉 商誉 开办费 开办费 其它无形资产 递延退休金成本 land improvements-revaluation increments accumulated depreciation-land improvements buildings buildings buildings-revaluation increments accumulated depreciation-buildings machinery and equipment machinery machinery-revaluation increments accumulated depreciation-machinery leased assets leased assets accumulated depreciation-leased assets leasehold improvements leasehold improvements accumulated depreciation-leasehold improvements construction in progress and prepayments for equipment construction in progress prepayment for equipment miscellaneous property, plant, and equipment miscellaneous property, plant, and equipment miscellaneous property, plant, and equipment-revaluation increments accumulated depreciation-miscellaneous property, plant, and equipment depletable assets depletable assets natural resources natural resources-revaluation increments accumulated depletion-natural resources intangible assets trademarks trademarks patents patents franchise franchise copyright copyright computer software computer software cost goodwill goodwill organization costs organization costs other intangibles deferred pension costs
204794322.xlsx 代码 名称 英译 assets current assets cash and cash equivalents cash on hand petty cash/revolving funds cash in banks cash in transit cash equivalents other cash and cash equivalents short-term investment short-term investments-stock short-term investments-short-term notes and bills short-term investments-government bonds short-term investments-beneficiary certificates short-term investments-corporate bonds short-term investments-other allowance for reduction of short-term investment to market notes receivable notes receivable discounted notes receivable notes receivable-related parties other notes receivable allowance for uncollec-tible accounts-notes receivable accounts receivable accounts receivable installment accounts receivable accounts receivable-related parties allowance for uncollec-tible accounts-accounts receivable other receivables forward exchange contract receivable forward exchange contract receivable-foreign currencies discount on forward ex-change contract earned revenue receivable income tax refund receivable other receivables-related parties other receivables-other allowance for uncollec-tible accounts-other receivables inventories merchandise inventory consigned goods goods in transit allowance for reduction of inventory to market finished goods consigned finished goods by-products work in process work in process-outsourced 第 1 页，共 12 页
204794322.xlsx 1226 1227 1228 1229 125 1251 1252 1253 1254 1255 1258 126 1261 1268 128~12 9 1281 1282 1283 1284 1285 1286 1287 1291 1292 1293 1294 1298 13 131 1311 1312 1313 1314 1318 132 1321 1322 1323 1324 1328 1329 14~ 15 141 1411 1418 142 1421 原料 物料 在途原物料 备抵存货跌价损失 预付费用 预付薪资 预付租金 预付保险费 用品盘存 预付所得税 其它预付费用 预付款项 预付货款 其它预付款项 其它流动资产 进项税额 留抵税额 暂付款 代付款 员工借支 存出保证金 受限制存款 递延所得税资产 递延兑换损失 业主往来(股东往来) 同业往来 其它流动资产-其它 基金及长期投资 基金 偿债基金 改良及扩充基金 意外损失准备基金 退休基金 其它基金 长期投资 长期股权投资 长期债券投资 长期不动产投资 人寿保险现金解约价 值 其它长期投资 备抵长期投资跌价损 失 固定资产 土地 土地 土地-重估增值 土地改良物 土地改良物 raw materials supplies materials and supplies in transit allowance for reduction of inventory to market prepaid expenses prepaid payroll prepaid rents prepaid insurance office supplies prepaid income tax other prepaid expenses prepayments prepayment for purchases other prepayments other current assets VAT paid ( or input tax) excess VAT paid (or overpaid VAT) temporary payments payment on behalf of others advances to employees refundable deposits certificate of deposit-restricted deferred income tax assets deferred foreign exchange losses owners'(stockholders') current account current account with others other current assets-other funds and long-term investments funds redemption fund (or sinking fund) fund for improvement and expansion contingency fund pension fund other funds long-term investments long-term equity investments long-term bond investments long-term real estate in-vestments cash surrender value of life insurance other long-term investments allowance for excess of cost over market value of long-term investments property , plant, and equipment land land land-revaluation increments land improvements land improvements