会计科目中英文对照
会计科目中英文对照
资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资—股票short-term investments - stock短期投资—短期票券short-term investments - short-term notes and bills短期投资—政府债券short-term investments - government bonds短期投资—受益凭证short-term investments - beneficiary certificates短期投资—公司债short-term investments - corporate bonds短期投资—其它short-term investments - other备抵短期投资跌价损失allowance for reduction of short-term investment to market 应收票据notes receivable应收票据贴现discounted notes receivable应收票据—关系人notes receivable - related parties其它应收票据other notes receivable备抵呆帐—应收票据allowance for uncollectible accounts- notes receivable应收账款accounts receivable应收分期账款installment accounts receivable应收账款—关系人accounts receivable - related parties备抵呆帐—应收账款allowance for uncollectible accounts - accounts receivable 其它应收款other receivables应收远汇款forward exchange contract receivable应收远汇款—外币forward exchange contract receivable - foreign currencies 买卖远汇折价discount on forward ex-change contract应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款—关系人other receivables - related parties其它应收款—其它other receivables - other备抵呆帐—其它应收款allowance for uncollectible accounts - other receivables 存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory to market制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process - outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory to market预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred foreign exchange losses业主(股东)往来owners'(stockholders') current account同业往来current account with others其它流动资产—其它other current assets - other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash surrender value of life insurance其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments 固定资产property , plant, and equipment土地land土地—重估增值land - revaluation increments土地改良物land improvements土地改良物—重估增值land improvements - revaluation increments累积折旧—土地改良物accumulated depreciation - land improvements房屋及建物buildings房屋及建物—重估增值buildings -revaluation increments累积折旧—房屋及建物accumulated depreciation - buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具—重估增值machinery - revaluation increments累积折旧—机(器)具accumulated depreciation - machinery租赁资产leased assets累积折旧—租赁资产accumulated depreciation - leased assets租赁权益改良leasehold improvements累积折旧—租赁权益改良accumulated depreciation - leasehold improvements未完工程及预付购置设备款construction in progress and prepayments for equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, and equipment杂项固定资产—重估增值miscellaneous property, plant, and equipment – revaluation increments 累积折旧—杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment 递耗资产depletable assets天然资源natural resources天然资源—重估增值natural resources -revaluation increments累积折耗—天然资源accumulated depletion - natural resources无形资产intangible assets商标权trademarks专利权patents特许权franchise著作权copyright计算机软件computer software cost商誉goodwill开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets - other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties 其它长期应收款项other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts andoverdue receivables出租资产assets leased to others出租资产—重估增值assets leased to others - incremental value from revaluation累积折旧—出租资产accumulated depreciation - assets leased to others存出保证金refundable deposit杂项资产miscellaneous assets受限制存款certificate of deposit - restricted杂项资产—其它miscellaneous assets - other负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款—业主short-term borrowings - owners短期借款—员工short-term borrowings - employees短期借款—关系人short-term borrowings- related parties短期借款—其它short-term borrowings - other应付短期票券short-term notes and bills payable应付商业本票commercial paper payable银行承兑汇票bank acceptance其它应付短期票券other short-term notes and bills payable应付短期票券折价discount on short-term notes and bills payable 应付票据notes payable应付票据—关系人notes payable - related parties其它应付票据other notes payable应付帐款accounts payable应付帐款—关系人accounts payable - related parties应付所得税income tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐—其它accrued taxes payable- other其它应付费用other accrued expenses payable其它应付款other payables应付购入远汇款forward exchange contract payable应付远汇款—外币forward exchange contract payable - foreign currencies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased应付设备款payables on equipment其它应付款—关系人other payables - related parties应付股利dividend payable应付红利bonus payable应付董监事酬劳compensation payable to directors and supervisors其它应付款—其它other payables - other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周期内到期长期负债long-term liabilities -current portion一年或一营业周期内到期公司债corporate bonds payable - current portion一年或一营业周期内到期长期借款long-term loans payable - current portion一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operatingcycle一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion其它流动负债other current liabilities销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债 estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain业主(股东)往来owners' current account同业往来current account with others其它流动负债-其它other current liabilities - others应付公司债corporate bonds payable应付公司债corporate bonds payable应付公司债溢(折)价premium(discount) on corporate bonds payable长期借款long-term loans payable长期银行借款long-term loans payable - bank长期借款—业主long-term loans payable - owners长期借款—员工long-term loans payable - employees长期借款—关系人long-term loans payable - related parties长期借款—其它long-term loans payable - other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able长期应付租赁负债long-term capital lease liabilities长期应付票据及款项—关系人long-term notes and accounts payable - related parties 其它长期应付款项other long-term payables估计应付土地增值税accrued liabilities for land value increment tax估计应付土地增值税estimated accrued land value incremental tax pay-able 应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债—其它other long-term liabilities - other其它负债other liabilities递延负债deferred liabilities递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债—其它miscellaneous liabilities - other业主权益owners' equity资本（或股本）capital普通股股本capital - common stock特别股股本capital - preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par普通股股票溢价paid-in capital in excess of par- common stock特别股股票溢价paid-in capital in excess of par- preferred stock资产重估增值准备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal of assets合并公积capital surplus from business combination受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investee under equity method 资本公积—库藏股票交易additional paid-in capital - treasury stock trans-actions保留盈余(或累积亏损) retained earnings (accumulated deficit)法定盈余公积legal reserve特别盈余公积special reserve意外损失准备contingency reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redemption of liabilities其它特别盈余公积other special reserve未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 累积换算调整数cumulative translation adjustment未认列为退休金成本之净损失net loss not recognized as pension costs库藏股treasury stock少数股权minority interest营业收入operating revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货折让sales allowances劳务收入service revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入—其它other operating revenue- other营业成本operating costs销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货费用purchase expenses进货退出purchase returns进货折让charges on purchased merchandise 进料materials purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowances直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs业务成本agency costs其它营业成本other operating costs其它营业成本-其它other operating costs-other营业费用operating expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare佣金支出commission (expense)训练费training (expense)其它推销费用other selling expenses管理及总务费用general & administrative expenses薪资支出payroll expense租金支出rent expense, rent呆帐损失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization外销损失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究发展费用research and development expense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它管理及总务费用other general and administrative expenses 研究发展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)其它研究发展费用other research and development expenses营业外收入及费用non-operating revenue and expenses, other income(expense)营业外收入non-operating revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equity method股利收入dividends income短期投资市价回升利益gain on market price recovery of short-term investment兑换利益foreign exchange gain处分投资收益gain on disposal of investments处分资产溢价收入gain on disposal of assets其它营业外收入other non-operating revenue捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income出售下脚及废料收入revenue from sale of scraps存货盘盈gain on physical inventory存货跌价回升利益gain from price recovery of inventory坏帐转回利益gain on reversal of bad debts其它营业外收入-其它other non-operating revenue- other items营业外费用non-operating expenses利息费用interest expense投资损失investment loss权益法认列之投资损失investment loss recog- nized under equity method短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market 兑换损失foreign exchange loss处分资产损失loss on disposal of assets其它营业外费用other non-operating expenses停工损失loss on work stoppages灾害损失casualty loss存货盘损loss on physical inventory存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories 其它营业外费用-其它other non-operating expenses- other所得税费用(或利益) income tax expense (or benefit)非经常营业损益nonrecurring gain or loss停业部门损益gain(loss) from discontinued operations停业部门损益-停业前营业损益income(loss) from operations of discontinued segments停业部门损益-处分损益gain(loss) from disposal of discontinued segments非常损益extraordinary gain or loss会计原则变动累积影响数cumulative effect of changes in accounting principles少数股权净利minority interest income。
会计科目中英文对照
名称英译资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资-股票short-term investments-stock短期投资-短期票券short-term investments-short-term notesand bills短期投资-政府债券short-term investments-government bonds短期投资-受益凭证short-term investments-beneficiarycertificates短期投资-公司债short-term investments-corporate bonds 短期投资-其它short-term investments-other备抵短期投资跌价损失allowance for reduction of short-terminvestment to market应收票据notes receivable应收票据notes receivable应收票据贴现discounted notes receivable应收票据-关系人notes receivable-related parties其它应收票据other notes receivable备抵呆帐-应收票据allowance for uncollec-tible accounts-notesreceivable应收帐款accounts receivable应收帐款accounts receivable应收分期帐款installment accounts receivable应收帐款-关系人accounts receivable-related parties备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable其它应收款other Receivables应收出售远汇款forward exchange contract receivable应收远汇款-外币forward exchange contract receivable-foreign currencies买卖远汇折价discount on forward ex-change contract应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款-关系人other receivables-related parties其它应收款-其它other receivables-other备抵呆帐-其它应收款allowance for uncollec-tible accounts-otherreceivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory tomarket制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process-Outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory tomarket预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred Foreign Exchange losses业主往来(股东往来)owners'(stockholders') current account 同业往来current account with others其它流动资产-其它other current assets-other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion 意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash Surrender value of life insurance 其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over marketvalue of long-term investments固定资产property , plant, and equipment土地land土地land土地-重估增值land-revaluation increments土地改良物land improvements土地改良物land improvements土地改良物-重估增值land improvements-revaluation increments累积折旧-土地改良物accumulated depreciation-landimprovements房屋及建物buildings房屋及建物buildings房屋及建物-重估增值buildings-revaluation increments累积折旧-房屋及建物accumulated depreciation-buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具-重估增值machinery-revaluation increments累积折旧-机(器)具accumulated depreciation-machinery租赁资产leased assets租赁资产leased assets累积折旧-租赁资产accumulated depreciation-leased assets 租赁权益改良leasehold improvements租赁权益改良leasehold improvements累积折旧-租赁权益改良accumulated depreciation-leaseholdimprovements未完工程及预付购置设备款construction in progress and prepaymentsfor equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产-重估增值miscellaneous property, plant, andequipment-revaluation increments累积折旧-杂项固定资产accumulated depreciation-miscellaneousproperty, plant, and equipment递耗资产depletable assets递耗资产depletable assets天然资源natural resources重估增值-天然资源natural resources-revaluation increments 累积折耗-天然资源accumulated depletion-natural resources 无形资产intangible assets商标权trademarks商标权trademarks专利权patents专利权patents特许权franchise特许权franchise著作权copyright著作权copyright计算机软件Computer Software计算机软件computer software cost商誉goodwill商誉goodwill开办费organization costs开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets-other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables-related parties其它长期应收款项other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-long-term notes, accounts and overdue receivables出租资产assets leased to others出租资产assets leased to others出租资产-重估增值assets leased to others-incremental valuefrom revaluation累积折旧-出租资产accumulated depreciation-assets leased toothers存出保证金refundable deposit存出保证金refundable deposits杂项资产miscellaneous assets受限制存款certificate of deposit-restricted杂项资产-其它miscellaneous assets-other负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款-业主short-term borrowings-owners短期借款-员工short-term borrowings-employees短期借款-关系人short-term borrowings-related parties短期借款-其它short-term borrowings-other应付短期票券short-term notes and bills payable应付商业本票commercial paper payable银行承兑汇票bank acceptance其它应付短期票券other short-term notes and bills payable 应付短期票券折价discount on short-term notes and billspayable应付票据notes payable应付票据notes payable应付票据-关系人notes payable-related parties其它应付票据other notes payable应付帐款accounts pay able应付帐款accounts payable应付帐款-关系人accounts payable-related parties应付所得税income taxes payable应付所得税income tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐-其它accrued taxes payable-other其它应付费用other accrued expenses payable其它应付款other payables应付购入远汇款forward exchange contract payable应付远汇款-外币forward exchange contract payable-foreigncurrencies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased 应付设备款Payables on equipment其它应付款-关系人other payables-related parties应付股利dividend payable应付红利bonus payable应付董监事酬劳compensation payable to directors andsupervisors其它应付款-其它other payables-other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周期内到期长期负债long-term liabilities-current portion一年或一营业周期内到期公司债corporate bonds payable-current portion一年或一营业周期内到期长期借款long-term loans payable-current portion一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties-current portion其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion 其它流动负债other current liabilities销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain业主(股东)往来owners' current account同业往来current account with others其它流动负债-其它other current liabilities-others长期负债long-term liabilities应付公司债corporate bonds payable应付公司债corporate bonds payable应付公司债溢价(折价)premium(discount) on corporate bondspayable长期借款long-term loans payable长期银行借款long-term loans payable-bank长期借款-业主long-term loans payable-owners长期借款-员工long-term loans payable-employees长期借款-关系人long-term loans payable-related parties 长期借款-其它long-term loans payable-other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able长期应付租赁负债long-term capital lease liabilities长期应付票据及款项-关系人Long-term notes and accounts payable-related parties其它长期应付款项other long-term payables估计应付土地增值税accrued liabilities for land value incrementtax估计应付土地增值税estimated accrued land value incrementaltax pay-able应计退休金负债accrued pension liabilities应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债-其它other long-term liabilities-other其它负债other liabilities递延负债deferred liabilities递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债-其它miscellaneous liabilities-other业主权益owners' equity资本capital资本(或股本)capital普通股股本capital-Common stock特别股股本capital-preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par普通股股票溢价paid-in capital in excess of par-commonstock特别股股票溢价paid-in capital in excess of par-preferredstock资产重估增值准备capital surplus from assets revaluation资产重估增值准备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal ofassets处分资产溢价公积capital surplus from gain on disposal ofassets合并公积capital surplus from business combination 合并公积capital surplus from business combination 受赠公积donated surplus受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investeeunder equity method资本公积-库藏股票交易additional paid-in capital-treasury stocktrans-actions保留盈余(或累积亏损)retained earnings (accumulated deficit)法定盈余公积legal reserve法定盈余公积legal reserve特别盈余公积special reserve意外损失准备contingency reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redemption of liabilities 其它特别盈余公积other special reserve未分配盈余(或累积亏损)retained earnings-unappropriated (oraccumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments累积换算调整数cumulative translation adjustment累积换算调整数cumulative translation adjustments未认列为退休金成本之净损失net loss not recognized as pension cost 未认列为退休金成本之净损失net loss not recognized as pension costs 库藏股treasury stock库藏股treasury stock库藏股treasury stock少数股权minority interest少数股权minority interest少数股权minority interest营业收入operating revenue销货收入sales revenue销货收入sales revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货退回sales return销货折让sales allowances销货折让sales discounts and allowances劳务收入service revenue劳务收入service revenue劳务收入service revenue业务收入agency revenue业务收入agency revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入-其它other operating revenue其它营业收入-其它other operating revenue-other营业成本operating costs销货成本cost of goods sold销货成本cost of goods sold销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货purchases进货费用purchase expenses进货退出purchase returns进货折让charges on purchased merchandise进料materials purchased进料material purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowances直接人工direct labor直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense )包装费packing expenses水电瓦斯费Utilities (expense)保险费insurance (expense)加工费manufacturing overhead-outsourced 税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs劳务成本service costs业务成本gency costs业务成本agency costs业务成本agency costs其它营业成本other operating costs其它营业成本-其它other operating costs-other其它营业成本-其它other operating costs-other营业费用operating expenses推销费用selling expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement 水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare佣金支出commission (expense)训练费training (expense)其它推销费用other selling expenses管理及总务费用general & administrative expenses管理及总务费用general & administrative expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses,freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense a各项耗竭及摊提various amortization外销损失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究发展费用research and development expense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它管理及总务费用other general and administrative expenses 研究发展费用research and development expenses研究发展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)其它研究发展费用other research and development expenses营业外收入及费用non-operating revenue and expenses,other income(expense)营业外收入non-operating revenue利息收入interest revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equitymethod股利收入dividends income短期投资市价回升利益gain on market price recovery of short-terminvestment兑换利益foreign exchange gain兑换利益foreign exchange gain处分投资收益gain on disposal of investments处分投资收益gain on disposal of investments处分资产溢价收入gain on disposal of assets处分资产溢价收入gain on disposal of assets其它营业外收入other non-operating revenue捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income出售下脚及废料收入revenue from sale of scraps存货盘盈gain on physical inventory存货跌价回升利益gain from price recovery of inventory坏帐转回利益gain on reversal of bad debts其它营业外收入-其它other non-operating revenue-other items 营业外费用non-operating expenses利息费用interest expense利息费用interest expense投资损失investment loss权益法认列之投资损失investment loss recog-nized under equitymethod短期投资未实现跌价损失unrealized loss on reduction of short-terminvestments to market兑换损失foreign exchange loss兑换损失foreign exchange loss处分投资损失loss on disposal of investments处分投资损失loss on disposal of investments处分资产损失loss on disposal of assets处分资产损失loss on disposal of assets其它营业外费用other non-operating expenses停工损失loss on work stoppages灾害损失casualty loss存货盘损loss on physical inventory存货跌价及呆滞损失loss for market price decline and obsoleteand slow-moving inventories其它营业外费用-其它other non-operating expenses-other所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense ( or benefit)非经常营业损益nonrecurring gain or loss停业部门损益gain(loss) from discontinued operations停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segments停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segment停业部门损益-处分损益gain(loss) from disposal of discontinuedsegments停业部门损益-处分损益gain(loss) from disposal of discontinuedsegment非常损益extraordinary gain or loss非常损益extraordinary gain or loss非常损益extraordinary gain or loss会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples少数股权净利minority interest income少数股权净利minority interest income少数股权净利minority interest incom。
会计科目中英文对照版
第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interest receivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision for the decline in value of inventories坏账准备：Allowance for doubtful acounts待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA）2.负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本：Paid-in capital资本公积：Additional paid-in capital盈余公积：Surplus reserves未分配利润：Retained earnings4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5.损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costs；cost of goods sold / cost of sales 其他业务支出：Other operating costs营业外支出：Non-operating expenditure销售费用：Selling expense（advertisement）管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率。
会计科目（中英文对照）
会计科目（中英文对照）现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks 短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks 长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment 应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - tradedebtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - ElectronicEquipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production 在建工程Construction in progress 在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year 长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutorysurplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve 资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplusreserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax1.交易性金融资产Trading financial assets2.一年内到期的非流动资产non-current asset(expire in a year)3.可供出售的金融资产available-for-sale financial assets(AFS)4.持有至到期投资held-to-maturity investment (HTM)5.生产性生物资产capitalized Biological assets6.开发支出R&D expense (research and development)7.专项应付款专项accounts payable8.预计负债accrued liability9.库存股treasury stock10.资产减值损失Assets Impairment loss11.对联合企业和合营企业的投资收益investment income of joint-venture and partnership12.非流动资产处置损失disposal loss on non-current liability13.基本每股收益basic EPS(earnings per share)14.稀释每股收益diluted EPS(earnings per share)15.非流动负债non-current liability借:debit 缩写Dr贷:credit 缩写Cr。
会计科目中英对照(最新版)
会计科目中英文对照序号会计科目编号会计科目名称1 1001 库存现金 Cash in hand2 1002 银行存款 Cash in bank3 1012 其他货币资金 Other monetary assets4 1101 交易性金融资产Transaction Monetary Assets5 1111 应收票据 Notes receivable6 1121 应收股利 Dividend receivable7 1122 应收利息 Interest receivable8 1131 应收账款 Account receivable9 1133 其他应收款 Other receivable10 1141 坏账准备 Bad debt reserves11 1151 预付账款 account prepaid12 1401 材料采购Materials Purchasing13 1403 原材料 Raw materials14 1411 周转材料 turnover materials141101 包装物 Wrappage141102 低值易耗品 Low-value consumption goods15 1404 材料成本差异 Materials cost variance16 1405 库存商品 Goods on Hand17 1471 存货跌价准备 Inventory falling price reserves18 1511 长期股权投资 Long Term Equity Interest Investment19 1531长期应收款Long Term Receivable20 1601 固定资产 Fixed assets21 1602 累计折旧 Accumulated depreciation22 1603 固定资产减值准备 Fixed assets depreciation reserves23 1604 在建工程 Construction-in-process24 1606 固定资产清理 Liquidation of fixed assets25 1701 无形资产 Intangible assets26 1901 待处理财产损溢Unsettled G/L on assets190101 待处理流动资产损益Unsettled G/L on current assets190102 待处理固定资产损益Unsettled G/L on fixed assets27 2101 短期借款 Short-term borrowing28 2201 应付票据 Notes payable29 2202 应付账款 Account payable30 2203 预收账款 Deposit received31 2211 应付职工薪酬 payroll payable32 2161 应付股利 Dividends payable33 2221 应交税费 Tax payable222101 应交增值税 value added tax payable22210101 进项税额 Withholdings on VAT22210105 销项税额 Substituted money on VAT222102 应交营业税 Business tax payable222103 应交消费税 Consumption tax payable222104 应交资源税 Resources tax payable222105 应交所得税 Income tax payable222106 应交土地增值税 Increment tax on land value payable222107 应交城市维护建设税Tax for maintaining and building cities payable34 2241 其他应付款 Other payables35 2501 长期借款 Long-term borrowing36 2502 应付债券 Bonds payable37 27011 长期应付款 Long-term account payable38 3101 实收资本(或股本) Paid-in capital(or common stock)39 4001 资本公积 additional paid-in capital400101 资本(或股本)溢价premium on capital400102 其他资本公积 Other capital reserve40 4101 盈余公积 Surplus reserves410101 法定盈余公积 Legal surplus410102 任意盈余公积 Free surplus reserves410103 法定公益金 Legal public welfare fund41 4103 本年利润 Current year profits42 4104 利润分配 Profit distribution410401 其他转入 Other chengeover in410402 提取法定盈余公积 Withdrawal legal surplus410403 提取法定公益金 Withdrawal legal public welfare funds410409 提取任意盈余公积 Withdrawal other common accumulation fund410415 未分配利润 Undistributed profit43 5001 生产成本 Cost of manufacture500101 基本生产成本 Base cost of manufacture500102 辅助生产成本 Auxiliary cost of manufacture44 5101 制造费用 Manufacturing overhead45 6001 主营业务收入 Prime operating revenue46 6051 其他业务收入 Other operating revenue47 6201投资收益 Investment income48 6203 补贴收入 Subsidize revenue49 6301 营业外收入 NON-OPERATING INCOME50 6401 主营业务成本 Operating costs51 6405 主营业务税金及附加 Tax and associate charge52 6402 其他业务支出 Other business expense53 6601 销售费用 marketing expenses54 6602 管理费用 Adminisstrative expenses55 6603 财务费用 Finance charge56 6711 营业外支出 Nonbusiness expenditure57 6801 所得税费用 Income tax58 6901 以前年度损益调整 Prior year income adjustment。
会计科目中英文对照
会计科目中英文对照引言会计科目是会计核算中的基本单位，它既是会计信息的统计单位，也是会计核算的基本对象。
会计科目的设立和使用对于正确记录和反映经济活动具有重要意义。
会计科目中英文对照是在国际商务活动中至关重要的一环，能够帮助不同语言和文化背景的人员更好地理解和交流财务信息。
本文将介绍常见的会计科目中英文对照，以便帮助读者更好地掌握相关知识。
资产类科目（Asset Accounts）1.现金 (Cash)2.银行存款 (Bank Deposits)3.应收账款 (Accounts Receivable)4.存货 (Inventory)5.长期投资 (Long-term Investments)6.固定资产 (Fixed Assets)7.无形资产 (Intangible Assets)负债类科目（Liability Accounts）1.应付账款 (Accounts Payable)2.预收款项 (Prepd Expenses)3.短期借款 (Short-term Loans)4.长期借款 (Long-term Loans)5.应付利息 (Interest Payable)6.应交税费 (Taxes Payable)7.长期应付款 (Long-term Payables) 所有者权益类科目（Equity Accounts）1.资本 (Capital)2.盈余公积 (Surplus)3.利润 (Profit)4.股本 (Share Capital)5.其他综合收益 (Other Comprehensive Income)6.留存收益 (Retned Earnings)收入类科目（Revenue Accounts）1.销售收入 (Sales Revenue)2.业务收入 (Operating Revenue)3.其他收入 (Other Income)4.利息收入 (Interest Income)5.投资收益 (Investment Income)成本类科目（Expense Accounts）1.餐饮费用 (Food and Beverage Costs)2.办公费用 (Office Expenses)3.运输费用 (Transportation Expenses)4.人力资源费用 (Human Resources Expenses)5.物料费用 (Material Costs)6.折旧费用 (Depreciation Expenses)7.税费支出 (Tax Expenses)损益类科目（Profit and Loss Accounts）1.营业成本 (Operating Costs)2.销售费用 (Sales Expenses)3.管理费用 (Administrative Expenses)4.财务费用 (Financial Expenses)5.营业利润 (Operating Profit)6.净利润 (Net Profit)结论会计科目中英文对照是在进行国际商务活动和财务信息交流时必不可少的一项知识。
会计科目中英文对照汇编
会计科目中英文对照汇编Introduction会计科目是指在会计准则和会计制度规定下，用于记录和汇总企业财务交易的分类系统。
在进行会计工作时，需要按照一定的会计科目将各项财务交易进行分类，以便于编制财务报表和进行财务分析。
在这个过程中，中英文对照是非常重要的，因为很多企业和机构需要进行国际贸易和国际合作，需要使用英文进行会计交流。
会计科目中英文对照汇编以下是常见的会计科目的中英文对照：1.资产 - Assets2.负债 - Liabilities3.所有者权益 - Owner’s Equity4.营业收入 - Revenue5.营业成本 - Cost of Goods Sold6.销售费用 - Sales Expenses7.管理费用 - Administrative Expenses8.财务费用 - Financial Expenses9.其他收益 - Other Income10.其他支出 - Other Expenses11.现金 - Cash12.库存 - Inventory13.应收账款 - Accounts Receivable14.预付账款 - Prepaid Expenses15.固定资产 - Fixed Assets16.短期借款 - Short-term Borrowings17.长期借款 - Long-term Borrowings18.应付账款 - Accounts Payable19.递延收益 - Deferred Revenue20.所得税费用 - Income Tax Expenses以上仅为常见的会计科目中英文对照，实际情况可能有所不同，需要根据具体的会计准则和会计制度进行相应的调整和补充。
使用注意事项在进行会计科目中英文对照时，需要注意以下几点：1.确保准确性：确保中英文对照的准确性，以免在对外交流和会计处理中产生误解和错误。
2.更新及时：随着会计准则和会计制度的不断变化和更新，会计科目中英文对照也需要及时进行更新和调整，以确保与最新的法规和规定相符。
会计科目的中英文对照
会计科目的中英文对照1. 资产类(Accounts on Assets)1.1 流动资产(Current Assets)•现金(Cash)•应收账款(Accounts Receivable) •存货(Inventories)•预付款项(Prepayments)1.2 非流动资产(Non-current Assets)•不动产、厂房及设备(Real Estate, Plants and Equipment)•无形资产(Intangible Assets)•长期投资(Long-term Investments)•长期应收账款(Long-term Receivables) 2. 负债类(Accounts on Liabilities)2.1 流动负债(Current Liabilities)•应付账款(Accounts Payable)•短期借款(Short-term Loans)•预收账款(Unearned Revenues)2.2 非流动负债(Non-current Liabilities)•长期借款(Long-term Loans)•长期应付账款(Long-term Payables) •递延收益(Deferred Revenue)3. 股东权益类(Accounts on Equity)3.1 股本(Share Capital)•普通股(Ordinary Shares)•优先股(Preferred Shares)3.2 资本公积(Capital Reserves)•资本公积金(Capital Surplus)3.3 盈余公积(Retned Earnings)•盈余公积金(Retned Surplus)4. 成本类(Accounts on Expenses)4.1 经营成本(Operating Costs)•原材料成本(Raw Materials Costs)•营销费用(Marketing Expenses)•人力资源成本(Human Resources Costs)4.2 财务成本(Financial Costs)•利息支出(Interest Expenses) •贷款费用(Loan Charges)•银行手续费(Bank Fees)5. 收益类(Accounts on Revenues) 5.1 营业收入(Operating Revenues)•销售收入(Sales Revenues)•租金收入(Rental Incomes)•委托代理收入(Agency Fees)5.2 其他收入(Other Incomes)•投资收益(Investment Incomes)•赞助收入(Sponsorship Revenues)•权益转让收益(Equity Transfer Gns)以上是会计科目的中英文对照表。
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
常用会计科目中英文对照
常用会计科目，中英文对照一览表现金 Cash in hand银行存款Cash in bank Bank Deposit其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax考点标准成本计算责任中心：责任中心是指承担一定经济责任，并享有一定权利的企业内部（责任）单位。
常用会计科目中英对照
常用会计科目中英对照介绍会计科目是会计系统中的核心组成部分，用于记录和分类企业的财务信息。
在国际财务报告准则（IFRS）和中国会计准则（CAS）中，通常使用中英文对照的方式来表示会计科目。
这个文档将为您提供常用会计科目的中英对照表，以帮助您理解和运用会计科目。
资产类流动资产•现金 Cash•银行存款 Bank Deposit•应收账款 Account Receivable•存货 Inventory•预付款项 Prepayment•其他应收款 Other Receivable非流动资产•长期债券 Long-term Bond•固定资产 Fixed Asset•投资 Property Investment•无形资产 Intangible Asset•长期股权投资 Long-term Equity Investment •长期应收款 Long-term Receivable负债类流动负债•应付账款 Account Payable•短期借款 Short-term Loan•预提费用 Accrued Expense•应交税费 Taxes Payable•应付工资 Payroll Payable•其他应付款 Other Payable非流动负债•长期借款 Long-term Loan•应付债券 Bond Payable•递延收益 Deferred Revenue•长期应付款 Long-term Payable•递延所得税负债 Deferred Tax Liability•其他长期负债 Other Long-term Liability 所有者权益类股东权益•实收资本 Pd-in Capital•未分配利润 Undistributed Profit•资本公积 Capital Surplus•盈余公积 Retned Earnings•非流动性损益 Non-operating Income 收入类•销售收入 Sales Revenue•服务收入 Service Revenue•租金收入 Rental Revenue•其他收入 Other Revenue费用类•销售费用 Sales Expense•管理费用 Administrative Expense•财务费用 Financial Expense•研发费用 Research and Development Expense•人力资源费用 Human Resource Expense损益类•净利润 Net Profit•损失 Loss•费用 Expense•营业利润 Operating Profit•营业成本 Operating Cost以上是常用的会计科目中英对照表。
会计科目中英文对照
accelerated depreciation method authorization of stock 额定股本加速折旧法average-cost method 平均成本法account bad-debt expense 坏帐费用账户 balance sheet 资产负债表account payable bank reconciliation 银行存款余额调节表应付账款bank statement 银行对账单account receivable board of directors 董事会应收账款bond 债券accountant bond discount 债券折价会计师、会计人员 bond premium 债券溢价accounting book value 账面价值会计 brand names 商标accounting cycle breakeven point 保本点、盈亏平衡点会计循环budget 预算accounting equation capital 资本、资金会计等式capital expenditure 资本性支出accounting information system cash budget 现金预算会计信息系统cash disbursements journal 现金支出日记账accrual-basis accounting cash flow 现金流量应计制会计、权责发生制会计cash payment journal 现金支出日记账accrued expense cash receipts journal 现金收入日记账应计费用、预提费用cash-basis accounting 现金收付制会计accrued revenue certified management accountant(CMA) 注册管理会计师应计收入certified public accountant(CPA) 注册公共会计师accumulated depreciation chart of accounts 会计科目表累计折旧check register 支票登记簿acid-test ratio closing entries 结账分录酸性测试比率，速动比率closing the accounts 结账additional paid-in capital collection period 收账日期超额缴入股本common stock 普通股adjusted trial balance conservatism 保守主义、稳健原则调整后试算平衡表contingent liability 或有负债adjusting entry contra account 备抵账户调整分录control account 统驭账户aging-of-accounts method controller 主记长账龄分析法copyright 版权allowance for doubtful accounts corporation 公司坏帐准备cost allocation 成本归集allowance for uncollectible accounts cost of capital 资本成本坏帐准备cost of good sold 商品销售成本allowance method cost of goods available for sale 可供销售商品成本备抵法cost of sales 销售成本amortization cost-benefit analysis 成本-效益分析摊销credit 贷asset credit memorandum or credit memo 贷项备忘录资产creditor 债权人audit current asset 流动资产审计current liability 流动负债current ratio 流动比率database 数据库days’ sales in receivablesdebit 借debit memo 借项备忘录debt ratio 负债比率debtor 债务人deferred revenue 递延收入depletion expense 折耗费用deposit in transit 未达账项depreciation 折旧direct cost 直接成本direct write-off method 直接注销法disclosure principle 充分披露原则dividends 股利double-declining-balance depreciation method 双倍余额递减法due date 到期日earnings per share 每股收益efficient capital market 有效资本市场employee compensation 员工薪酬entity 实体estimated residual value 预估残余价值expense 费用extraordinary gains and loss 营业外收入和支出financial accounting 财务会计Financial Accounting Standards Board(FASB) 财务会计准则委员会financial budget 财务预算financial statements 财务报表finished goods inventory 完工产品存货（产成品、库存商品）first-in, first-out 先进先出法fiscal year 会计年度fixed asset 固定资产fixed cost 固定成本flexible budget 弹性预算foreign-currency exchange rate 汇率franchises 特许经营权general journal 普通日记账general ledger 总账generally accepted accounting principles(GAAP) 公认会计原则goodwill 商誉gross margin 总边际gross profit 毛利gross profit percentage 毛利率historical cost 历史成本horizontal analysis 水平分析法imprest system 定额备用金制income from operations 主营业务收入income statement 利润表、损益表income summary 收益汇总indirect cost 间接成本intangible asset 无形资产interest rate 利率internal control 内部控制inventory 存货inventory turnover 存货周转率invoice 发票journal 日记账last-in, first-out(LIFO) 后进先出法lease 租赁ledger 分类账lesser 承租者lessor 出租者liability 负债licenses 执照liquidation 清偿liquidity 偿付能力long-term asset 长期资产long-term liability 长期负债low-of-cost-or-market rule 成本与市价孰低法maker of a note 出票人management accounting 管理会计market value 市价matching principle 配比原则materials inventory 库存原材料maturity date 到期日maturity value 到期价值merchandising company 商业企业mixed cost 混合成本mortgage 抵押multi-step income statement 多步式损益表net earnings 净收益net income 净收益net loss 净损失net present value 净现值net profit 净利润net purchases 购货净额net sales 销售净额nominal account 名义账户nonsufficient funds check 空头支票（资金不足支票）normal balance 正常余额note payable 应付票据note period 票据期限note receivable 应收票据note term 票据条款operating cycle 营运周期operating expense 营业费用operating income 营业收入operating lease 经营性租赁opportunity cost 机会成本other expense 其它费用other revenue 其他收入outstanding check 未处理支票outstanding stock 发行在外股票owner withdrawals 业主提款owner’s equity 股东权益、所有者权益、业主权益paid-in capital 缴入股本par value 每股面值parent company 母公司partnership 合伙patent 专利权payroll 工资periodic inventory system 定期盘存制、实地盘存制permanent account 永久账户perpetual inventory system 账面盘存制、永续盘存制petty cash 零用现金plant asset 厂场资产postclosing trial balance 结账后试算平衡表posting 结账preferred stock 优先股prepaid expense 预付费用、待摊费用principle 本金proprietorship 独资purchases journal 购货日记账quick ratio 速动比率rate of return on common stockholders’ equity 普通股股东权益收益率rate of return on total assets 总资产报酬率real account 实账户retained earnings 留存收益return on equity 权益报酬率revenue 收入revenue principle 收入实现制reversing entry 转回分录sales 销售收入sales discount 销售折扣sales journal 销售日记账sales on credit terms 赊销sales returns and allowance 销售退回及折让sales revenue 销售收入shareholder 股东short-term note payable 短期应付票据single-step income 单步式损益表special journal 特种日记账specific-unit-cost method 个别计价法standard cost 标准成本statement of cash flows 现金流量表statement of financial position 财务状况表statement of owner’s equity 所有者权益变动表static budget 静态预算straight-line depreciation method 直线折旧法subsidiary company 子公司subsidiary ledger 明细分类账sunk cost 沉没成本target cost 目标成本temporary account 临时账户time value of money 货币时间价值time-period concept 会计分期假设trademark 商标transaction 交易treasury stock 库存股份trial balance 试算平衡表unearned revenue 未实现收入units-of-production depreciation method 工作量折旧法variable cost 变动成本vertical analysis 垂直分析法weighted-average cost method 价权平均计价法work sheet 工作底稿working capital 营运资金。
会计科目中英对照（全）
会计科目中英对照（全）会计科目中英对照（全）1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents 112 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 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 parties1149 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 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 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 account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物-重估增值 land improvements - revaluation increments1429 累积折旧-土地改良物 accumulated depreciation -land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物-重估增值 buildings -revaluation increments1439 累积折旧-房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具-重估增值 machinery - revaluation increments1449 累积折旧-机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property,plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties 1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产-重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets – other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款-关系人 short-term borrowings- related 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 currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or oneoperating 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 liabilities 2291 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 owne rs‘ 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 - employees 2327 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 - other3 业主权益 owne rs‘ 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 combination 326 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 adjustments 343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other 5 营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses 56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense) 6259 广告费 advertisement expense, advertisement 6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 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 expense 6275 佣金支出 commission (expense)6276 训练费 training (expense)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 sold 512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses 56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用 other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益 investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery ofinventory7487 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 inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益） income tax expense ( or benefit)9 非经常营业损益 nonrecurring gain or loss91 停业部门损益 gain(loss) from discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利 minority interest income9411 少数股权净利 minority interest income。
会计科目中英文对照表（含明细科目）
会计科目中英文对照表（含明细科目）第一篇：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 equivalents 1001 现金 Cash 1002 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 deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金Short-term investmentsother 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 Wrappage1231 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 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 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 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 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 income1901 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 liability2101 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 received2141 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 UnpaidVAT '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 payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用Drawing expense in advance 其他负债Other liabilities 2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities 长期负债Long-term Liabilities 2301 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 year 2311 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 interest 2321 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 year 2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita 3101 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 reserve 3121 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 Profits 3131 本年利润 Current year profits 3141 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 manufacture 4105 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 INCOME 5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue 服务收入Service revenue 5102 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 revenue 5201 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 revenue 5301 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 charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 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 value 5405 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 fees 5502 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T enure tax 印花税Stamp tax 5503 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 cost 5601 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 outlay 5701 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第二篇：会计科目中英文对照表会计科目表一、资产类1001 库存现金cash on hand1002 银行存款bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产transaction monetary assets1121 应收票据notes receivable1122 应收账款Account receivable1123 预付账款account prepaid1131 应收股利 dividend receivable1132 应收利息accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备had debts reserve1401 材料采购procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials1406 库存商品 commodity stocks1407 发出商品 goods in transit1412 包装物及低值易耗品 wrappage and low value and easily wornout articles1461 存货跌价准备reserve against stock price declining43 1501 待摊费用 fees to be apportioned1521 持有至到期投资 hold investment due1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment1525 长期股权投资减值准备long-term stock ownership investment reduction reserve1526 投资性房地产 investment real eastate1531 长期应收款 long-term account receivable1541 未实现融资收益 unrealized financing income1601 固定资产 permanent assets1602 累计折旧 accumulated depreciation1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process1605 工程物资 engineer material1606 固定资产清理 disposal of fixed assets1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing1621 生产性生物资产农业专用productive living assets exclusively for agriculture1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation1701 无形资产 intangible assets1702 累计摊销 accumulated amortization1703 无形资产减值准备 intangible assets reduction reserve70 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 waiting assets profit and loss 二、负债类 debt group2001 短期借款 short-term loan2101 交易性金融负债 transaction financial liabilities 2201 应付票据 notes payable2202 应付账款 account payable2205 预收账款 item received in advance2211 应付职工薪酬 employee pay payable2221 应交税费 tax payable2231 应付股利 dividend payable2232 应付利息 interest payable2241 其他应付款 other account payable2401 预提费用 withholding expenses2411 预计负债 estimated liabilities2501 递延收益 deferred income2601 长期借款 money borrowed for long term2602 长期债券 long-term bond2801 长期应付款 long-term account payable2802 未确认融资费用 unacknowledged financial charges 2811 专项应付款 special accounts payable2901 递延所得税负债 deferred income tax liabilities 三、共同类3101 衍生工具 derivative tool3201 套期工具 arbitrage tool3202 被套期项目 arbitrage project四、所有者权益类4001 实收资本 paid-up capital4002 资本公积 contributed surplus4101 盈余公积 earned surplus4103 本年利润 profit for the current year4104 利润分配 allocation of profits4201 库存股 treasury stock五、成本类5001 生产成本 production cost5101 制造费用 cost of production5201 劳务成本 service cost5301 研发支出 research and development expenditures5401 工程施工建造承包商专用engineering construction exclusively for construction contractor5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类6001 主营业务收入main business income6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment6301 营业外收入 nonrevenue receipt6401 主营业务成本 main business cost6402 其他业务支出 other business expense6405 营业税金及附加 business tariff and annex6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset duation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前损益调整prior year profit and loss adjustment 第三篇：新会计准则中英文会计科目对照表新会计准则中英文会计科目对照表2008-08-11 06:31 P.M.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如下: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 1 1001库存现金 cash on hand 1002 银行存款 bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 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 reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 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 financial assets available for sale 48 1524 长期股权投资long-term stockownership investment 49 1525 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investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产permanent assets 55 1602 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 construction in process 58 1605 工程物资engineer material 59 1606 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 leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用 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 agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产 intangible assets 68 1702 累计摊销 accumulated amortization 69 1703 无形资产减值准备intangible assets reduction reserve 70 1711 商誉business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group2001 短期借款short-term loan 81 2101 交易性金融负债transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用withholding expenses 98 2411 预计负债estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款special accounts payable 109 2901 递延所得税负债deferred income tax liabilities三、共同类3101 衍生工具derivative tool 113 3201 套期工具arbitrage tool 114 3202 被套期项目 arbitrage project四、所有者权益类4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积earned surplus 119 4103 本年利润profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock五、成本类5001 生产成本production cost 123 5101 制造费用cost of production 124 5201 劳务成本service cost 125 5301 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 construction contractor 127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类6001 主营业务收入main business income 130 6011 利息收入金融共用 interest income financial sharing 135 6051 其他业务收入other business income 136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 soundvalue flexible loss and profit 138 6111 投资收益income on investment 142 6301 营业外收入 nonrevenue receipt 143 6401 主营业务成本main business cost 144 6402 其他业务支出other business expense 145 6405 营业税金及附加business tariff and annex 146 6411 利息支出金融共用interest expense financial sharing 155 6601 销售费用marketing cost 156 6602 管理费用managing cost 157 6603 财务费用 financial cost 158 6604 勘探费用exploration expense 159 6701 资产减值损失loss from asset devaluation 160 6711 营业外支出nonoperating expense 161 6801 所得税 income tax 162 6901 以前损益调整prior year profit and loss adjustment第四篇：新会计准则会计科目中英文对照表资产类 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 investmentscorporate bonds '110103 基金Short-term investmentsother 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 Wrappage1231 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 depreciationreserves 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 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 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Bankacceptance 商业承兑汇票 Trade acceptance2121 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 '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 payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用Drawing expense in advance 其他负债Other liabilities 2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities 长期负债Long-term Liabilities 2301 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 year 2311 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 interest 2321 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 year 2341 递延税款Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita 3101 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 stock 3103 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 reserve 3121 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Profits 3131 本年利润Current year profits 3141 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 manufacture 4105 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、损益类入 Income业务收入OPERATING INCOME 5101 主营业务收入Primeoperating revenue 产品销售收入Sales revenue 服务收入Service revenueProfit and loss 收 5102 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 revenue 5201 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 revenue 5301 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 charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 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 value 5405 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 fees 5502 管理费用Adminisstrative expenses 职工工资Staff Salaries 修理费 Repair charge。
中英文会计科目对照
中英文会计科目对照一、资产类1. 货币资金 - Cash and cash equivalents2. 短期投资 - Short-term investments3. 应收票据 - Notes receivable4. 应收账款 - Accounts receivable5. 预付账款 - Prepaid expenses6. 存货 - Inventory7. 长期股权投资 - Long-term equity investments8. 长期债权投资 - Long-term debt investments9. 固定资产 - Property, plant, and equipment10. 累计折旧 - Accumulated depreciation11. 无形资产 - Intangible assets12. 递延资产 - Deferred assets二、负债类1. 短期借款 - Short-term loans2. 应付票据 - Notes payable3. 应付账款 - Accounts payable4. 预收账款 - Deferred revenue5. 长期借款 - Long-term loans6. 银行贷款 - Bank loans7. 应付工资 - Salaries payable8. 应交税费 - Taxes payable9. 应付利息 - Interest payable10. 长期债务 - Long-term debt11. 递延负债 - Deferred liabilities三、所有者权益类1. 实收资本 - Paid-in capital2. 资本公积 - Capital surplus3. 盈余公积 - Retained earnings4. 未分配利润 - Undistributed profits5. 专项储备 - Special reserves6. 本年利润 - Current year profits7. 外币报表折算差额 - Foreign currency translation adjustment四、收入类1. 主营业务收入 - Main operating revenue2. 其他业务收入 - Other operating revenue5. 财务费用 - Financial expenses7. 营业外支出 - Non-operating expenses五、费用类1. 主营业务成本 - Main operating costs2. 销售费用 - Selling expenses3. 管理费用 - Administrative expenses4. 财务费用 - Financial expenses5. 税费 - Taxes6. 资产减值损失 - Asset impairment losses7. 其他费用 - Other expenses六、成本类1. 出售商品、提供劳务收到的现金 - Cash received from selling goods or providing services2. 收到的税费返还 - Tax refunds received3. 收到的其他与经营活动有关的现金 - Other cash received related to operating activities4. 购买商品、接受劳务支付的现金 - Cash paid for purchasing goods or receiving services5. 支付给职工以及为职工支付的现金 - Cash paid to and on behalf of employees6. 支付的税费 - Taxes paid7. 支付的其他与经营活动有关的现金 - Other cash paid related to operating activities9. 处置固定资产、无形资产和其他长期资产而收回的现金净额 - Net cash received from disposal of fixed assets, intangible assets, and other long-term assets11. 偿还债务支付的现金 - Cash paid for repayment of loans12. 分配股利、利润或偿付利息支付的现金 - Cash paid for distribution of dividends, profits, or payment of interests13. 收到其他与投资活动有关的现金 - Other cash received related to investment activities14. 偿付其他与投资活动有关的现金 - Other cash paid related to investment activities15. 吸收投资收到的现金 - Cash received from investment absorption16. 借款收到的现金 - Cash received from loan received17. 发行债券收到的现金 - Cash received from bond issuance18. 收到其他与筹资活动有关的现金 - Other cash received related to financing activities19. 还本付息等支付的现金 - Cash paid for repayment of principal and interest20. 分配股利、利润或支付利息支付的现金 - Cash paid for distribution of dividends, profits, or payment of interest21. 银行存款的期初余额 - Initial balance of bank deposits22. 银行存款的期末余额 - Ending balance of bank deposits以上是(新准则)中英文会计科目对照，供参考。
会计科目中英对照
会计科目中英对照会计科目中英对照为了连续、系统、全面地核算和监督经济活动所引起的各项会计要素的增减变化，就有必要对会计要素的具体内容按照其不同的.特点和经济管理要求进行科学的分类，并事先确定分类核算的项目名称，规定其核算内容。
这种对会计要素的具体内容进行分类核算的项目，称为会计科目。
以下是yjbys整理的会计科目中英对照，快来收藏吧。
一、资产 assets流动资产 current assets现金及约当现金 cash and cash equivalents库存现金 cash on hand零用金/周转金 petty cash/revolving funds银行存款 cash in banks在途现金 cash in transit约当现金 cash equivalents其它现金及约当现金 other cash and cash equivalents短期投资 short-term investments短期投资 -股票 short-term investments - stock短期投资-短期票券short-term investments - short-term notes and bills短期投资-政府债券short-term investments - government bonds短期投资-受益凭证short-term investments - beneficiary certificates短期投资 -公司债 short-term investments - corporate bonds 短期投资 -其它 short-term investments - other备抵短期投资跌价损失 allowance for reduction of short-term investment to market应收票据 notes receivable应收票据 notes receivable应收票据贴现 discounted notes receivable应收票据 -关系人 notes receivable - related parties其它应收票据 other notes receivable备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable应收帐款 accounts receivable应收帐款 accounts receivable应收分期帐款 installment accounts receivable应收帐款 -关系人 accounts receivable - related parties备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable其它应收款 other receivables应收出售远汇款 forward exchange contract receivable应收远汇款-外币forward exchange contract receivable - foreign currencies买卖远汇折价 discount on forward ex-change contract应收收益 earned revenue receivable应收退税款 income tax refund receivable其它应收款 - 关系人 other receivables - related parties其它应收款 - 其它 other receivables - other备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables~ 存货 inventories商品存货 merchandise inventory寄销商品 consigned goods在途商品 goods in transit备抵存货跌价损失allowance for reduction of inventory to market制成品 finished goods寄销制成品 consigned finished goods副产品 by-products在制品 work in process委外加工 work in process - outsourced原料 raw materials物料 supplies在途原物料 materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory to market预付费用 prepaid expenses预付薪资 prepaid payroll预付租金 prepaid rents预付保险费 prepaid insurance用品盘存 office supplies预付所得税 prepaid income tax其它预付费用 other prepaid expenses预付款项 prepayments预付货款 prepayment for purchases其它预付款项 other prepayments~ 其它流动资产 other current assets进项税额 VAT paid ( or input tax)留抵税额 excess VAT paid (or overpaid VAT)暂付款 temporary payments代付款 payment on behalf of others员工借支 advances to employees存出保证金 refundable deposits受限制存款 certificate of deposit-restricted递延所得税资产 deferred income tax assets递延兑换损失 deferred foreign exchange losses业主(股东)往来 owners^(stockholders^) current account同业往来 current account with others其它流动资产-其它 other current assets - other、基金及长期投资 funds and long-term investments基金 funds偿债基金 redemption fund (or sinking fund)改良及扩充基金 fund for improvement and expansion意外损失准备基金 contingency fund退休基金 pension fund其它基金 other funds长期投资 long-term investments长期股权投资 long-term equity investments长期债券投资 long-term bond investments长期不动产投资 long-term real estate in-vestments人寿保险现金解约价值 cash surrender value of life insurance 其它长期投资 other long-term investments备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments、固定资产 property , plant, and equipment土地 land土地 land土地-重估增值 land - revaluation increments土地改良物 land improvements土地改良物 land improvements土地改良物-重估增值land improvements - revaluation increments累积折旧-土地改良物accumulated depreciation - land improvements房屋及建物 buildings房屋及建物 buildings房屋及建物 -重估增值 buildings -revaluation increments累积折旧 -房屋及建物 accumulated depreciation - buildings ~ 机(器)具及设备 machinery and equipment机(器)具 machinery机(器)具 -重估增值 machinery - revaluation increments累积折旧 -机(器)具 accumulated depreciation - machinery租赁资产 leased assets租赁资产 leased assets累积折旧 -租赁资产 accumulated depreciation - leased assets 租赁权益改良 leasehold improvements租赁权益改良 leasehold improvements累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements。
会计科目中英对照汇总
会计科目中英对照汇总在会计领域，科目是指用于记录和分类经济交易或经济事项的项目。
会计科目的对照是会计工作中的一项基本工作，它将中文科目名称与英文科目名称进行对应，方便在国际业务交流中使用英文进行会计处理和报告。
本文将汇总常见的会计科目中英对照。
资产类科目1.货币资金 - Cash2.短期投资 - Short-term Investments3.应收票据 - Notes Receivable4.应收账款 - Accounts Receivable5.预付账款 - Prepd Expenses6.其他应收款 - Other Receivables7.存货 - Inventory8.长期待摊费用 - Long-term Prepd Expenses9.长期股权投资 - Long-term Equity Investment10.固定资产 - Fixed Assets11.累计折旧 - Accumulated Depreciation12.无形资产 - Intangible Assets13.递延所得税资产 - Deferred Tax Assets 负债类科目1.短期借款 - Short-term Borrowings2.应付票据 - Notes Payable3.应付账款 - Accounts Payable4.预收账款 - Advance Payments5.其他应付款 - Other Payables6.应付利息 - Interest Payable7.长期借款 - Long-term Borrowings8.应付债券 - Bonds Payable9.递延所得税负债 - Deferred Tax Liabilities 权益类科目1.实收资本 - Pd-in Capital2.股本溢价 - Capital Surplus3.盈余公积 - Surplus Reserve4.未分配利润 - Retned Earnings5.资本公积 - Capital Reserve成本类科目1.主营业务成本 - Mn Operating Cost2.销售费用 - Sales Expenses3.管理费用 - Administrative Expenses4.财务费用 - Financial Expenses5.其他业务成本 - Other Operating Costs 损益类科目1.营业收入 - Operating Revenue2.营业成本 - Operating Costs3.营业税金及附加 - Business Taxes and Surcharges4.销售费用 - Sales Expenses5.管理费用 - Administrative Expenses6.财务费用 - Financial Expenses7.其他营业收入 - Other Operating Revenue8.其他营业成本 - Other Operating Costs9.汇兑收益 - Foreign Exchange Gns10.投资收益 - Investment Income11.资产减值损失 - Asset Imprment Loss12.非经营性损益 - Non-operating Gns andLosses13.所得税费用 - Income Tax Expenses14.净利润 - Net Profit以上仅为常见会计科目中英对照的一部分。
会计科目中英对照-16页文档资料
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 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 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 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 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 year 2341 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 accumulationfund´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 转自:<a href='http://wy.yuloo/wy-fy'>育路翻译考试网</a>希望以上资料对你有所帮助，附励志名3条：1、积金遗于子孙，子孙未必能守；积书于子孙，子孙未必能读。
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Loans from other banks
拆入资金
Financial liabilitiesat fair value through profit or loss
以公允价值计量且其变动计入当期损益的金融负债
Derivative financial liabilities
衍生金融负债
Consolidated Balance Sheets
Prepared by: HisenseElectric Co., LtdUnit: RMB
Item
Current assets:
流动资产：
Cash at bank and on hand
货币资金
Balances with clearing companies
Reserves for reinsurance contract
保险合同准备金
Customer brokerage deposits
代理买卖证券款
Securities underwriting brokerage deposits
代理承销证券款
Liabilitiesclassifiedas held for sale
结算备付金
Lending capital
拆出资金
Financial assets at fair value through profit or loss
以公允价值计量且其变动计入当期损益的金融资产
Derivative financial assets
衍生金融资产
Notes receivable
应收票据
划分为持有待售的资产
Non-current assets due within one year
一年内到期的非流动资产
Other current assets
其他流动资产
Total current assets
流动资产合计
Non-current assets:
非流动资产：
Disbursement of loans and advances
非流动负债：
Long-term borrowings
长期借款
Bonds payable
应付债券
Including: Preference shares
其中：优先股
Perpetual debts
永续债
Long-term payables
长期应付款
Long-term employee remunerations payable
应付手续费及佣金
Employee remunerations payable
应付职工薪酬
Taxes payable
应交税费
Interests payable
应付利息
Dividends payable
应付股利
Other payables
其他应付款
Reinsured accounts payable
应付分保账款
Accounts receivable
应收账款
Prepayments
预付款项
Insurance premium receivable
应收保费
Receivables from reinsurers
应收分保账款
Reserves for reinsurance contract receivable
应收分保合同准备金
投资性房地产
Fixed assets
固定资产
Construction in progress
在建工程
Construction materials
工程物资
Disposal of fixed assets
固定资产清理
Productive biological assets
生产性生物资产
Oil and gas assets
划分为持有待售的负债
Non-current liabilities due within one year
一年内到期的非流动负债
Other current liabilities
其他流动负债
Total current liabilities
流动负债合计
Non-current liabilities:
长期应付职工薪酬
Specific payables
专项应付款
Provisions
预计负债
Deferred income
递延收益
Deferred tax liabilities
非流动资产合计
Total assets
资产总计
Current liabilities:
流动负债：
Short-term borrowings
短期借款
Borrowings from central bank
向中央银行借款
Receipt of deposits and deposits from other banks
Notes payable
应付票据
Accounts payable
应付账款
Advances from customers
预收款项
Proceeds from disposal of financial assets under agreements to repurchase
卖出回购金融资产款
Handling fees and commission payable
发放委托贷款及垫款
Available-for-sale financial assets
可供出售金融资产
Held-to-maturity investments
持有至到期投资
Long-term receivables
长期应收款
Long-term equity investments
长期股权投资
Investment properties
油气资产
Intangible assets
无形资产
Development costs
开发支出
Goodwill
商誉
Long-term prepaid expenses
长期待摊费用
Deferred tax assets
递延所得税资产
Other non-current assets
其他非流动资产
Total non-current assets
Interests receivable
应收利息
Dividends receivable
应Байду номын сангаас股利
Other receivables
其他应收款
Financial assets purchased under agreements to resell
买入返售金融资产
Inventories
存货
Assets classified as held for sale