最新会计科目中英文对照(全)
新会计准则会计科目表(中英文对照)
一、资产类11001 库存现金 cash on hand21002 银行存款 bank deposit51015 其他货币资金 other monetary capital91101 交易性金融资产 transaction monetary assets111121应收票据 notes receivable121122应收账款 account receivable131123预付账款 account prepaid141131应收股利 dividend receivable151132应收利息 accrued interest receivable211231其他应收款 accounts receivable-others221241坏账准备 had debts reserve281401材料采购 procurement of materials291402在途物资 materials in transit301403原材料 raw materials321406库存商品 commodity stocks331407发出商品 goods in transit361412包装物及低值易耗品 wrappage and low value and easily wornoutarticles421461存货跌价准备 reserve against stock price declining 451521持有至到期投资 hold investment due461522持有至到期投资减值准备 hold investment due reduction reserve471523可供出售金融资产 financial assets available for sale481524长期股权投资 long-term stock ownership investment 491525长期股权投资减值准备 long-term stock ownership investment reduction reserve501526投资性房地产 investment realeastate511531长期应收款 long-term account receivable521541未实现融资收益 unrealized financing income541601固定资产 permanent assets551602累计折旧 accumulated depreciation561603固定资产减值准备permanent assets reduction reserve571604在建工程 construction in process581605工程物资 engineer material591606固定资产清理 disposal of fixed assets601611融资租赁资产租赁专用 financial leasing assets exclusively for leasing611612未担保余值租赁专用 unguaranteed residual value exclusively for leasing621621生产性生物资产农业专用 productive living assets exclusively for agriculture631622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 641623公益性生物资产农业专用 non-profit living assets exclusively for agriculture651631油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation661632累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation671701无形资产 intangible assets681702累计摊销 accumulated amortization691703无形资产减值准备 intangible assets reduction reserve701711商誉 business reputation711801长期待摊费用 long-term deferred expenses721811递延所得税资产 deferred income tax assets731901待处理财产损溢 waiting assets profit and loss二、负债类 debt group742001短期借款 short-term loan812101交易性金融负债 transaction financial liabilities 832201应付票据 notes payable842202应付账款 account payable852205预收账款 item received inadvance862211应付职工薪酬 employee pay payable872221应交税费 tax payable882231应付股利 dividend payable892232应付利息 interest payable902241其他应付款 other account payable982411预计负债 estimated liabilities992501递延收益 deferred income1002601长期借款 money borrowed for long term1012602长期债券 long-term bond1062801长期应付款 long-term account payable1072802未确认融资费用 unacknowledged financial charges 1082811专项应付款 special accounts payable1092901递延所得税负债 deferred income tax liabilities 三、共同类1123101衍生工具 derivative tool1133201套期工具 arbitrage tool1143202被套期项目 arbitrage project四、所有者权益类1154001实收资本 paid-up capital1164002资本公积 contributed surplus1174101盈余公积 earned surplus1194103本年利润 profit for the current year1204104利润分配 allocation of profits1214201库存股 treasury stock五、成本类1225001生产成本 production cost1235101制造费用 cost of production1245201劳务成本 service cost1255301研发支出 research and development expenditures1265401工程施工建造承包商专用 engineering construction exclusively forconstruction contractor1275402工程结算建造承包商专用 engineering settlement exclusively for construction contractor1285403机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类1296001主营业务收入 main business income1306011利息收入金融共用 interest income financial sharing1356051其他业务收入 other business income1366061汇兑损益金融专用 exchange gain or loss exclusively for finance1376101公允价值变动损益 sound value flexible loss and profit1386111投资收益 income on investment1426301营业外收入 nonrevenue receipt1436401主营业务成本 main business cost1446402其他业务支出 other business expense1456405营业税金及附加 business tariff and annex1466411利息支出金融共用 interest expense financial sharing1556601销售费用 marketing cost1566602管理费用 managing cost1576603财务费用 financial cost1586604勘探费用 exploration expense1596701资产减值损失 loss from asset devaluation1606711营业外支出 nonoperating expense1616801所得税 income tax1626901以前年度损益调整 prior year profit and loss adjustment。
最新会计科目中英文对照【范本模板】
会计科目中英文对照Asset 资产1001 Cash 现金1002 Cash in Bank 银行存款1009 Other Cash＆Cash Equivalents 其它货币资金100901 Deposit in Other City 其它货币资金外埠存款100902 Cashier’s Cheque 其它货币资金银行本票100903 Bank Draft 其它货币资金银行汇票100904 Credit Card 其它货币资金信用卡100905 L/C Guarantee Deposits 其它货币资金信用证保证金100906 Refundable Deposits 其它货币资金存出投资款100907 Bank acceptances 其它货币资金银行承兑汇票保证金1101 Short—Term Investment 短期投资110101 Stock 短期投资股票110102 Bonds 短期投资债券110103 Fund 短期投资基金110104 Other 短期投资其它1102 Falling Price Reserve 短期投资跌价准备1111 Notes Receivable 应收票据1121 Dividend Receivable 应收股利1122 Interest Receivable 应收利息1131 Account Receivable 应收账款1133 Other Receivables 其它应收款113301 Company 其它应收款其它应收款单位款113302 Personal 其它应收款其它应收款个人款113303 Tax of Salary 其它应收款其它应收款——个人所得税113304 Pension Ins。
其它应收款其它应收款—-养老保险113305 Medical Ins。
其它应收款其它应收款--医疗保险113307 Other 其它应收款其它应收款—-其它113308 Unemployment Ins. 其它应收款其它应收款--失业保险1141 Bad Debt Reserves 坏账准备1151 Advance Payment 预付账款1161 Subsidy Receivable 应收补贴款1201 Supplies purchasing 物资采购1211 Raw Materials 原材料121101 Main Materials 原材料原料及主要材料121102 Accessories 原材料辅料121103 Packaging Materials 原材料包材121104 Materials 原材料物料121105 Labour Protective Articles 原材料劳防用品121106 Machine Accessories 原材料机零件121107 Hardware Tool 原材料五金工具121108 Electrical Equipment 原材料电器121109 Other 原材料其它1221 Wrappage 包装物1231 Low—Value Consunption Goods 低值易耗品123101 Warehouse 低值易耗品在库低值易耗品123102 In Use 低值易耗品在用低值易耗品123103 Amortization 低值易耗品低值易耗品摊销1232 Material Cost Variance 材料成本差异1241 Semi-Finished Goods 自制半成品1243 Finished Goods 库存商品1244 Differences between Purchasing & Selling Price 商品进销差价1251 Goods in Outside Processing 委托加工物资1261 Consigned Finished Goods 委托代销商品1271 Goods in Transit 发出商品1281 Inventory Falling Price Reserves 存货跌价准备1291 Collect Money & Send out the Goods by Stages 分期收款发出商品1301 Deferred ＆Prepaid Exp. 待摊费用1401 Long—term Investment on Stocks 长期股权投资140101 Stocks 长期股权投资股票投资140102 Other 长期股权投资其它股权投资1402 Long—term Investment on Bonds 长期债权投资140201 Bonds 长期债权投资债券投资140202 Other 长期债权投资其它债权投资1421 Long-term Investments Depreciation Reserves 长期投资减值准备1431 Entrust Loans 委托贷款143101 Principal 委托贷款本金143102 Interest 委托贷款利息143103 Depreciation Reserves 委托贷款减值准备1501 Fixed Assets 固定资产150101 Building 固定资产房屋150102 Machinery Equipment 固定资产机器设备150103 Instruments＆Other 固定资产器材及其它150104 Transport tool 固定资产运输工具150105 Electronics&Other 固定资产电子及其它1502 Accumulated Depreciation 累计折旧1505 Fixed Assets Depreciation Reserves 固定资产减值准备1601 Project Goods & Material 工程物资160101 Special-Purpose Material 工程物资专用材料160102 Special—Purpose Equipment 工程物资专用设备160103 Prepayments for Equipment 工程物资预付大型设备款160104 Preparative Instruments&implement for Fabricate 工程物资为生产准备的工具及器具1603 Construction—in—process 在建工程160301 Prepayments 在建工程预付工程款160302 Other 在建工程其他1605 Construction—in—process Depreciation Reserves 在建工程减值准备1701 Liquidation of Fixed Assets 固定资产清理1801 Intangible Assets 无形资产180101 Tenure 无形资产场地使用权180102 Industrial Property Rights ＆Proprietary Technology 无形资产工业产权及专有技术180103 Other 无形资产其它无形资产1805 Intangible Assets Depreciation Reserves 无形资产减值准备1815 Unacknowledged Financial Charges 未确认融资费用1901 Long—term Deferred&Prepaid Exp. 长期待摊费用190101 Organization Costs 长期待摊费用开办费190102 Deferred Expenditure 长期待摊费用递延支出190103 Car Ins。
新发布企业会计准则目录、会计科目、财务报表(中英文)
新发布企业会计准则目录(中英文对照版）企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity invest ments)4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产交换(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monet ary assets)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensatio n )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fun d)12. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment) 13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts) 17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency transl ation)21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations) 22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases)23. 企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measu rement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial as sets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contra cts)27. 企业会计准则第26 号--------再保险合同(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) 28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleu m andnatural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates, and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financi alstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) 33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial report ing)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financi alinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)新会计科目表（中英文对照版）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 equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation 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 reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 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 changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes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 Paid-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other change over in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of investment 314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)314115 未分配利润 Undistributed profit财务报表中英对照一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss)加：投资收益（亏损以“—”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates。
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。
最新最完整的会计科目--中应对照
会计科目中英文对照及编码1223副产品1224在制品1225委外加工1226原料1227物料1228在途原物料1229备抵存货跌价损失1251251预付薪资1252预付租金1253预付保险费1254用品盘存1255预付所得税1258其它预付费用1261261预付货款1268其它预付款项128~1291281进项税额1282留抵税额1283暂付款1284代付款1285员工借支1286存出保证金1287受限制存款1291递延所得税资产1292递延兑换损失1293业主(股东)往来1294同业往来1298其它流动资产—其它131311311偿债基金1312改良及扩充基金1313意外损失准备基金1314退休基金1318其它基金1321321长期股权投资1322长期债券投资1323长期不动产投资1324人寿保险现金解约价值1328其它长期投资1329备抵长期投资跌价损失14~ 151411411土地1418土地—重估增值1421421土地改良物1428土地改良物 —重估增值1429累积折旧 —土地改良物预付费用预付款项长期投资其它流动资产土地改良物基金及长期投资基金固定资产土地1431431房屋及建物1438房屋及建物 —重估增值1439累积折旧 —房屋及建物144~1461441机(器)具1448机(器)具 —重估增值1449累积折旧 —机(器)具1511511租赁资产1519累积折旧 —租赁资产1521521租赁权益改良1529累积折旧— 租赁权益改1561561未完工程1562预付购置设备款1581581杂项固定资产1588杂项固定资产—重估增值1589累积折旧— 杂项固定资产161611611天然资源1618天然资源 —重估增值1619累积折耗 —天然资源171711711商标权1721721专利权1731731特许权1741741著作权1751751计算机软件1761761商誉1771771开办费1781781递延退休金成本1782租赁权益改良1788其它无形资产—其它181811811债券发行成本1812长期预付租金1813长期预付保险费房屋及建物机(器)具及设备未完工程及预付购置设备款租赁资产租赁权益改良递耗资产杂项固定资产递耗资产无形资产商标权专利权特许权著作权计算机软件商誉开办费其它无形资产其它资产递延资产1814递延所得税资产1815预付退休金1818其它递延资产1821821闲置资产1841841长期应收票据1842长期应收帐款1843催收帐款1847长期应收票据及款项与催收帐款—关系人1848其它长期应收款项1849备抵呆帐—长期应收票据及款项与催收帐款1851851出租资产1858出租资产 —重估增值1859累积折旧 —出租资产1861861存出保证金188杂项资产1881受限制存款1888杂项资产 —其它2负债21~ 222112111银行透支2112银行借款2114短期借款 —业主2115短期借款 —员工2117短期借款 —关系人2118短期借款 —其它2122121应付商业本票2122银行承兑汇票2128其它应付短期票券2129应付短期票券折价2132131应付票据2137应付票据 —关系人2138其它应付票据2142141应付帐款2147应付帐款 —关系人2162161应付所得税2172171应付薪工2172应付租金2173应付利息2174应付营业税2175应付税捐 —其它闲置资产长期应收票据及款项与催收帐款出租资产存出保证金流动负债短期借款应付短期票券应付票据应付费用应付帐款应付所得税2178其它应付费用218~2192181应付购入远汇款2182应付远汇款 —外币2183买卖远汇溢价2184应付土地房屋款2185应付设备款2187其它应付款 —关系人2191应付股利2192应付红利2193应付董监事酬劳2198其它应付款 —其它2262261预收货款2262预收收入2268其它预收款2272271一年或一营业周期内到期公司债2272一年或一营业周期内到期长期借款2273一年或一营业周期内到期长期应付票据及款项2277一年或一营业周期内到期长期应付票据及款项—关系人2278其它一年或一营业周期内到期长期负债228~2292281销项税额2283暂收款2284代收款2285估计售后服务/保固负债2291递延所得税负债2292递延兑换利益2293业主(股东)往来2294同业往来2298其它流动负债—其它232312311应付公司债2319应付公司债溢(折)价2322321长期银行借款2324长期借款 —业主2325长期借款 —员工2327长期借款 —关系人2328长期借款 —其它2332331长期应付票据2332长期应付帐款2333长期应付租赁负债其它应付款一年或一营业周期内到期长期负债其它流动负债预收款项advance receipts长期负债应付公司债长期借款长期应付票据及款项2337长期应付票据及款项 —关系人2338其它长期应付款项2342341估计应付土地增值税2352351应计退休金负债2382388其它长期负债—其它282812811递延收入2814递延所得税负债2818其它递延负债2862861存入保证金2882888杂项负债 —其它3业主权益313113111普通股股本3112特别股股本3113预收股本3114待分配股票股利3115资本323213211普通股股票溢价3212特别股股票溢价3233231资产重估增值准备3243241处分资产溢价公积3253251合并公积3263261受赠公积3283281权益法长期股权投资资本公积3282资本公积— 库藏股票交易333313311法定盈余公积3323321意外损失准备3322改良扩充准备3323偿债准备3328其它特别盈余公积335估计应付土地增值税应计退休金负债其它长期负债其它负债递延负债存入保证金杂项负债资本资本（或股本）资本公积股票溢价资产重估增值准备处分资产溢价公积合并公积受赠公积其它资本公积保留盈余(或累积亏损)法定盈余公积特别盈余公积未分配盈余(或累积亏损)3351累积盈亏3352前期损益调整3353本期损益343413411长期股权投资未实现跌价损失3423421累积换算调整数3433431未认列为退休金成本之净损失353513511库藏股363613611少数股权4营业收入414114111销货收入4112分期付款销货收入4174171销货退回4194191销货折让464614611劳务收入474714711业务收入484884888其它营业收入—其它5营业成本51销货成本5115111销货成本5112分期付款销货成本5125121进货5122进货费用5123进货退出5124进货折让5135131进料5132进料费用5133进料退出5134进料折让514权益调整长期股权投资未实现跌价损失累积换算调整数未认列为退休金成本之净损失少数股权少数股权库藏股库藏股销货收入销货收入销货退回销货折让劳务收入劳务收入其它营业收入其它营业收入—其它业务收入业务收入销货成本进货进料直接人工5141直接人工515~5185151间接人工5152租金支出5153文具用品5154旅费5155运费5156邮电费5157修缮费5158包装费5161水电瓦斯费5162保险费5163加工费5166税捐5168折旧5169各项耗竭及摊提5172伙食费5173职工福利5176训练费5177间接材料5188其它制造费用565615611劳务成本575715711业务成本585885888其它营业成本—其它6营业费用61615~6186151薪资支出6152租金支出6153文具用品6154旅费6155运费6156邮电费6157修缮费6159广告费6161水电瓦斯费6162保险费6164交际费6165捐赠6166税捐6167呆帐损失6168折旧6169各项耗竭及摊提6172伙食费6173职工福利6175佣金支出6176训练费劳务成本制劳务成本制造费用其它营业成本其它营业成本—其它业务成本业务成本推销费用推销费用6188其它推销费用62625~6286251薪资支出6252租金支出6253文具用品6254旅费6255运费6256邮电费6257修缮费6259广告费6261水电瓦斯费6262保险费6264交际费6265捐赠6266税捐6267呆帐损失6268折旧6269各项耗竭及摊提6271外销损失6272伙食费6273职工福利6274研究发展费用6275佣金支出6276训练费6278劳务费6288其它管理及总务费用63635~6386351薪资支出6352租金支出6353文具用品6354旅费6355运费6356邮电费6357修缮费6361水电瓦斯费6362保险费6364交际费6366税捐6368折旧6369各项耗竭及摊提6372伙食费6373职工福利6376训练费6378其它研究发展费用7营业外收入及费用71~747117111利息收入7127121权益法认列之投资收益管理及总务费用管理及总务费用研究发展费用研究发展费用营业外收入利息收入投资收益7122股利收入7123短期投资市价回升利益7137131兑换利益7147141处分投资收益7157151处分资产溢价收入7487481捐赠收入7482租金收入7483佣金收入7484出售下脚及废料收入7485存货盘盈7486存货跌价回升利益7487坏帐转回利益7488其它营业外收入—其它75~ 787517511利息费用7527521权益法认列之投资损失7523短期投资未实现跌价损失7537531兑换损失7547541处分投资损失7557551处分资产损失7887881停工损失7882灾害损失7885存货盘损7886存货跌价及呆滞损失7888其它营业外费用—其它8所得税费用(或利益)818118111所得税费用（或利益）9非经常营业损益919119111停业部门损益—停业前营业损益9129121停业部门损益—处分损益929219211非常损益兑换损失处分投资损失兑换利益处分投资收益处分资产溢价收入其它营业外收入处分资产损失其它营业外费用营业外费用利息费用投资损失停业部门损益—处分损益非常损益所得税费用(或利益)所得税费用(或利益)非常损益nonrecurring gain or loss停业部门损益停业部门损益—停业前营业损益939319311会计原则变动累积影响数949419411少数股权净利会计原则变动累积影响数少数股权净利会计原则变动累积影响数少数股权净利目work in processwork in process – outsourcedraw materialssuppliesmaterials and supplies in transitallowance for reduction of inventory to market prepaid expensesprepaid payrollprepaid rentsprepaid insuranceoffice suppliesprepaid income taxother prepaid expensesprepaymentsprepayment for purchasesother prepaymentsother current assetsVAT paid ( or input tax)excess VAT paid (or overpaid VAT) temporary paymentspayment on behalf of othersadvances to employeesrefundable depositscertificate of deposit-restricteddeferred income tax assetsdeferred foreign exchange lossesowners’(stockholders’) current accountcurrent account with othersother current assets – otherfunds and long-term investmentsfundsredemption fund (or sinking fund)fund for improvement and expansion contingency fundpension fundother fundslong-term investmentslong-term equity investmentslong-term bond investmentslong-term real estate in-vestmentscash surrender value of life insuranceother long-term investmentsallowance for excess of cost over market value of long-term investmentsproperty , plant, and equipmentlandlandland – revaluation incrementsland improvementsland improvementsland improvements – revaluation increments accumulated depreciation – land improvementsbuildingsbuildings –revaluation incrementsaccumulated depreciation – buildingsmachinery and equipmentmachinerymachinery – revaluation increments accumulated depreciation – machineryleased assetsleased assetsaccumulated depreciation – leased assets leasehold improvementsleasehold improvementsaccumulated depreciation – leasehold improvements construction in progress and prepayments for equipmentconstruction in progressprepayment for equipmentmiscellaneous property, plant, and equipment miscellaneous property, plant, and equipment miscellaneous property, plant, and equipment –revaluation incrementsaccumulated depreciation – miscellaneous property, plant, and equipmentdepletable assetsdepletable assetsnatural resourcesnatural resources –revaluation increments accumulated depletion – natural resources intangible assetstrademarkstrademarkspatentspatentsfranchisefranchisecopyrightcopyrightcomputer softwarecomputer software costgoodwillgoodwillorganization costsorganization costsother intangiblesdeferred pension costsleasehold improvementsother intangible assets – otherother assetsdeferred assetsdeferred bond issuance costslong-term prepaid rentlong-term prepaid insurancedeferred income tax assetsprepaid pension costother deferred assetsidle assetsidle assetslong-term notes , accounts and overdue receivables long-term notes receivablelong-term accounts receivableoverdue receivableslong-term notes, accounts and overdue receivables–related partiesother long-term receivablesallowance for uncollectible accounts – long-term notes, accounts and overdue receivablesassets leased to othersassets leased to othersassets leased to others – incremental value from revaluationaccumulated depreciation – assets leased to others refundable depositrefundable depositsmiscellaneous assetscertificate of deposit – restricted miscellaneous assets – otherliabilitiescurrent liabilitiesshort-term borrowings(debt)bank overdraftbank loanshort-term borrowings – ownersshort-term borrowings – employeesshort-term borrowings– related partiesshort-term borrowings – othershort-term notes and bills payablecommercial paper payablebank acceptanceother short-term notes and bills payablediscount on short-term notes and bills payable notes payablenotes payablenotes payable – related partiesother notes payableaccounts pay ableaccounts payableaccounts payable – related partiesincome taxes payableincome tax payableaccrued expensesaccrued payrollaccrued rent payableaccrued interest payableaccrued VAT payableaccrued taxes payable– otherother accrued expenses payableother payablesforward exchange contract payableforward exchange contract payable – foreign currenciespremium on forward exchange contractpayables on land and building purchased Payables on equipmentother payables – related partiesdividend payablebonus payablecompensation payable to directors and supervisors other payables – othersales revenue received in advancerevenue received in advanceother advance receiptslong-term liabilities -current portioncorporate bonds payable – current portionlong-term loans payable – current portionlong-term notes and accounts payable due within one year or one operating cyclelong-term notes and accounts payables to related parties – current portionother long-term lia- bilities – current portionother current liabilitiesVAT received(or output tax)temporary receiptsreceipts under custodyestimated warranty liabilitiesdeferred income tax liabilitiesdeferred foreign exchange gainowners’ current accountcurrent account with othersother current liabilities – otherslong-term liabilitiescorporate bonds payablecorporate bonds payablepremium(discount) on corporate bonds payablelong-term loans payablelong-term loans payable – banklong-term loans payable – ownerslong-term loans payable – employeeslong-term loans payable – related partieslong-term loans payable – otherlong-term notes and accounts payablelong-term notes payablelong-term accounts pay-ablelong-term capital lease liabilitiesLong-term notes and accounts payable – related partiesother long-term payablesaccrued liabilities for land value increment tax estimated accrued land value incremental tax pay-accrued pension liabilitiesaccrued pension liabilitiesother long-term liabilitiesother long-term liabilities – otherother liabilitiesdeferred liabilitiesdeferred revenuedeferred income tax liabilitiesother deferred liabilitiesdeposits receivedguarantee deposit receivedmiscellaneous liabilitiesmiscellaneous liabilities – otherowners’ equitycapitalcapitalcapital – common stockcapital – preferred stockcapital collected in advancestock dividends to be distributedcapitaladditional paid-in capitalpaid-in capital in excess of parpaid-in capital in excess of par- common stockpaid-in capital in excess of par- preferred stock capital surplus from assets revaluationcapital surplus from assets revaluationcapital surplus from gain on disposal of assets capital surplus from gain on disposal of assets capital surplus from business combinationcapital surplus from business combination donated surplusdonated surplusother additional paid-in capitaladditional paid-in capital from investee under equity methodadditional paid-in capital – treasury stock trans-actionsretained earnings (accumulated deficit)legal reservelegal reservespecial reservecontingency reserveimprovement and expansion reservespecial reserve for redemption of liabilitiesother special reserveretained earnings-unappropriated (or accumulated deficit)accumulated profit or lossprior period adjustmentsnet income or loss for current periodequity adjustmentsunrealized loss on market value decline of long-term equity investmentsunrealized loss on market value decline of long-term equity investmentscumulative translation adjustmentcumulative translation adjustmentsnet loss not recognized as pension costnet loss not recognized as pension coststreasury stocktreasury stocktreasury stockminority interestminority interestminority interestoperating revenuesales revenuesales revenuesales revenueinstallment sales revenuesales returnsales returnsales allowancessales discounts and allowancesservice revenueservice revenueservice revenueagency revenueagency revenueagency revenueother operating revenueother operating revenueother operating revenue – otheroperating costscost of goods soldcost of goods soldcost of goods soldinstallment cost of goods soldpurchasespurchasespurchase expensespurchase returnscharges on purchased merchandisematerials purchasedmaterial purchasedcharges on purchased materialmaterial purchase returnsmaterial purchase allowancesdirect labordirect labormanufacturing overheadindirect laborrent expense, rentoffice supplies (expense)travelling expense, travelshipping expenses, freightpostage (expenses)repair(s) and maintenance (expense ) packing expensesutilities (expense)insurance (expense) manufacturing overhead – outsourced taxesdepreciation expensevarious amortizationmeal (expenses)employee benefits/welfaretraining (expense)indirect materialsother manufacturing expenses ervice costsservice costsservice costsgency costsagency costsagency costsother operating costsother operating costs-otherother operating costs – other operating expensesselling expensesselling expensespayroll expenserent expense, rentoffice supplies (expense)travelling expense, travelshipping expenses, freightpostage (expenses)repair(s) and maintenance (expense) advertisement expense, advertisement utilities (expense)insurance (expense) entertainment (expense)donation (expense)taxesloss on uncollectible accounts depreciation expensevarious amortizationmeal (expenses)employee benefits/welfare commission (expense)training (expense)other selling expensesgeneral & administrative expensesgeneral & administrative expensespayroll expenserent expense, rentoffice suppliestravelling expense, travelshipping expenses,freightpostage (expenses)repair(s) and maintenance (expense) advertisement expense, advertisementutilities (expense)insurance (expense)entertainment (expense)donation (expense)taxesloss on uncollectible accountsdepreciation expensevarious amortizationloss on export salesmeal (expenses)employee benefits/welfareresearch and development expensecommission (expense)training (expense)professional service feesother general and administrative expenses research and development expensesresearch and development expensespayroll expenserent expense, rentoffice suppliestravelling expense, travelshipping expenses, freightpostage (expenses)repair(s) and maintenance (expense)utilities (expense)insurance (expense)entertainment (expense)taxesdepreciation expensevarious amortizationmeal (expenses)employee benefits/welfaretraining (expense)other research and development expensesnon-operating revenue and expenses, other income(expense)non-operating revenueinterest revenueinterest revenue/incomeinvestment incomeinvestment income recognized under equity methoddividends incomegain on market price recovery of short-term investmentforeign exchange gainforeign exchange gaingain on disposal of investmentsgain on disposal of investmentsgain on disposal of assetsgain on disposal of assetsother non-operating revenuedonation incomerent revenue/incomecommission revenue/incomerevenue from sale of scrapsgain on physical inventorygain from price recovery of inventorygain on reversal of bad debtsother non-operating revenue– other itemsnon-operating expensesinterest expenseinterest expenseinvestment lossinvestment loss recog- nized under equity method unrealized loss on reduction of short-term investments to marketforeign exchange lossforeign exchange lossloss on disposal of investmentsloss on disposal of investmentsloss on disposal of assetsloss on disposal of assetsother non-operating expensesloss on work stoppagescasualty lossloss on physical inventoryloss for market price decline and obsolete and slow-moving inventoriesother non-operating expenses– otherincome tax expense (or benefit)income tax expense (or benefit)income tax expense (or benefit)income tax expense ( or benefit)gain(loss) from discontinued operationsincome(loss) from operations of discontinued segmentsincome(loss) from operations of discontinued segmentgain(loss) from disposal of discontinued segments gain(loss) from disposal of discontinued segment extraordinary gain or lossextraordinary gain or lossextraordinary gain or losscumulative effect of changes in accounting principles cumulative effect of changes in accounting principles cumulative effect of changes in accounting principles minority interest incomeminority interest incomeminority interest income。
最新会计科目明细表(中英)
最新会计科目明细表（中英）中英文会计科目对照表如下: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最新的会计科目up to date accounting subject一、资产类1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 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 investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real estate51 1531 长期应收款long-term account receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 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129 6001 主营业务收入main business income130 6011 利息收入金融共用interest income financial sharing135 6051 其他业务收入other business income136 6061 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 investment142 6301 营业外收入nonrevenue receipt143 6401 主营业务成本main business cost144 6402 其他业务支出other business expense145 6405 营业税金及附加business tariff and annex146 6411 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 devaluation160 6711 营业外支出nonoperating expense161 6801 所得税income tax162 6901 以前年度损益调整prior year profit and loss adjustment。
中国会计科目的中英文对照(最新最全)
中国会计科目的中英文对照一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashier's cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission 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 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 stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation 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 expenses1911 待处理财产损溢Wait deal assets loss or income191101 待处理流动资产损溢Wait deal intangible assets loss or income 191102 待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 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 changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value 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 payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 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 investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of 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 cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME 非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。
最新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。
最新会计科目表中英文对照
1123 短期投资 -政府债券 short-term investments - government bonds
1124 短期投资 -受益凭证 short-term investments - beneficiary certificates
17无形资产 intangible assets
171商标权 trademarks
1711 商标权 trademarks
172专利权 patents
1721 专利权 patents
173 特许权 franchise
1731 特许权 franchise
174 著作权 copyright
1741 著作权 copyright
会计科目中英对照（全）
1资产 assets
11~ 12流动资产 current assets
111现金及约当现金 cash and cash equivalents
1111 库存现金 cash on hand
1112 零用金/周转金 petty cash/revolving funds
1113 银行存款 cash in banks
1181 应收出售远汇款 forward exchange contract receivable
1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
1183 买卖远汇折价 discount on forward ex-change contract
1286 存出保证金 refundable deposits
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。
最新会计科目中英文对照
会计科目中英文对照Asset 资产1001 Cash 现金1002 Cash in Bank 银行存款1009 Other Cash&Cash Equivalents其它货币资金100901 Deposit in Other City 其它货币资金外埠存款100902 Cashier's Cheque 其它货币资金银行本票100903 Bank Draft 其它货币资金银行汇票100904 Credit Card 其它货币资金信用卡100905 L/C Guarantee Deposits 其它货币资金信用证保证金100906 Refundable Deposits 其它货币资金存出投资款100907 Bank acceptances 其它货币资金银行承兑汇票保证金1101 Short-Term Investment 短期投资110101 Stock 短期投资股票110102 Bonds 短期投资债券110103 Fund 短期投资基金110104 Other 短期投资其它1102 Falling Price Reserve 短期投资跌价准备1111 Notes Receivable 应收票据1121 Dividend Receivable 应收股利1122 Interest Receivable 应收利息1131 Account Receivable 应收账款1133 Other Receivables 其它应收款113301 Company 其它应收款其它应收款单位款113302 Personal 其它应收款其它应收款个人款113303 Tax of Salary 其它应收款其它应收款--个人所得税113304 Pension Ins. 其它应收款其它应收款--养老保险113305 Medical Ins. 其它应收款其它应收款--医疗保险113307 Other 其它应收款其它应收款--其它113308 Unemployment Ins. 其它应收款其它应收款--失业保险1141 Bad Debt Reserves 坏账准备1151 Advance Payment 预付账款1161 Subsidy Receivable 应收补贴款1201 Supplies purchasing 物资采购1211 Raw Materials 原材料121101 Main Materials 原材料原料及主要材料121102 Accessories 原材料辅料121103 Packaging Materials 原材料包材121104 Materials 原材料物料121105 Labour Protective Articles 原材料劳防用品121106 Machine Accessories 原材料机零件121107 Hardware Tool 原材料五金工具121108 Electrical Equipment 原材料电器121109 Other 原材料其它1221 Wrappage 包装物1231 Low-Value Consunption Goods 低值易耗品123101 Warehouse 低值易耗品在库低值易耗品123102 In Use 低值易耗品在用低值易耗品123103 Amortization 低值易耗品低值易耗品摊销1232 Material Cost Variance 材料成本差异1241 Semi-Finished Goods 自制半成品1243 Finished Goods 库存商品1244 Differences between Purchasing & Selling Price 商品进销差价1251 Goods in Outside Processing 委托加工物资1261 Consigned Finished Goods 委托代销商品1271 Goods in Transit 发出商品1281 Inventory Falling Price Reserves 存货跌价准备1291 Collect Money & Send out the Goods by Stages 分期收款发出商品1301 Deferred & Prepaid Exp. 待摊费用1401 Long-term Investment on Stocks 长期股权投资140101 Stocks 长期股权投资股票投资140102 Other 长期股权投资其它股权投资1402 Long-term Investment on Bonds 长期债权投资140201 Bonds 长期债权投资债券投资140202 Other 长期债权投资其它债权投资1421 Long-term Investments Depreciation Reserves 长期投资减值准备1431 Entrust Loans 委托贷款143101 Principal 委托贷款本金143102 Interest 委托贷款利息143103 Depreciation Reserves 委托贷款减值准备1501 Fixed Assets 固定资产150101 Building 固定资产房屋150102 Machinery Equipment 固定资产机器设备150103 Instruments&Other 固定资产器材及其它150104 Transport tool 固定资产运输工具150105 Electronics&Other 固定资产电子及其它1502 Accumulated Depreciation 累计折旧1505 Fixed Assets Depreciation Reserves 固定资产减值准备1601 Project Goods & Material 工程物资160101 Special-Purpose Material 工程物资专用材料160102 Special-Purpose Equipment 工程物资专用设备160103 Prepayments for Equipment 工程物资预付大型设备款160104 Preparative Instruments&implement for Fabricate 工程物资为生产准备的工具及器具1603 Construction-in-process 在建工程160301 Prepayments 在建工程预付工程款160302 Other 在建工程其他1605 Construction-in-process Depreciation Reserves 在建工程减值准备1701 Liquidation of Fixed Assets 固定资产清理1801 Intangible Assets 无形资产180101 Tenure 无形资产场地使用权180102 Industrial Property Rights & Proprietary Technology 无形资产工业产权及专有技术180103 Other 无形资产其它无形资产1805 Intangible Assets Depreciation Reserves 无形资产减值准备1815 Unacknowledged Financial Charges 未确认融资费用1901 Long-term Deferred&Prepaid Exp. 长期待摊费用190101 Organization Costs 长期待摊费用开办费190102 Deferred Expenditure 长期待摊费用递延支出190103 Car Ins. 长期待摊费用汽车保险费190104 Office Decoration 长期待摊费用办公室装修190105 Sporadic Renovation 长期待摊费用零星改造工程190106 Other 长期待摊费用其它1911 Wait Deal Assets Loss or Income 待处理财产损溢191101 Current Assets 待处理财产损溢待处理流动资产损溢191102 Fixed Assets 待处理财产损溢待处理固定资产损溢Liability 负债2101 Short-term Borrowing 短期借款2111 Notes Payable 应付票据2121 Account Payable 应付账款2131 Deposit Received 预收账款2141 Proxy Sale Goods Revenue 代销商品款2151 Accrued Salary 应付工资215101 Basic Salary 应付工资基本工资215102 Pension 应付工资养老金215103 Medical Ins. 应付工资医疗保险金2153 Accrued Welfare 应付福利费2161 Dividends Payable 应付股利2171 Tax Payable 应交税金217101 VAT 应交税金应交增值税21710101 VAT Input 应交税金应交增值税进项税额21710102 VAT Paid 应交税金应交增值税已交税金21710103 Unpaid VAT Turnover 应交税金应交增值税转出未交增值税21710104 Tax Deduction 应交税金应交增值税减免税款21710105 Vat Output 应交税金应交增值税销项税额21710106 Export Tax Reimbursement 应交税金应交增值税出口退税21710107 Vat Input Turnover 应交税金应交增值税进项税额转出21710108 Export Deduct Domestic Sales Tax 应交税金应交增值税出口抵减内销产品应纳税额21710109 Overpaid VAT Turnover 应交税金应交增值税转出多交增值税21710110 IM.VAT Input 应交税金应交增值税进口进项税额21710111 Fixed Assets.VAT Input 应交税金应交增值税固定资产进项税额217102 Unpaid VAT 应交税金未交增值税217103 Business Tax 应交税金应交营业税217104 Consumption Tax 应交税金应交消费税217105 Resources Tax 应交税金应交资源税217106 Profit Tax 应交税金应交所得税217107 Increment tax on land value payable 应交税金应交土地增值税217108 Tax for maintaining and building cities payable 应交税金应交城市维护建设税217109 Housing Property 应交税金应交房产税217110 Tenure Tax 应交税金应交土地使用税217111 Vehicle and vessel usage license plate tax payable 应交税金应交车船使用税217112 Tax on Salary 应交税金应交个人所得税217113 Stamp Tax 应交税金应交印花税217114 Rental Tax 应交税金租金税2176 Other fund in conformity with paying 其它应交款217601 Educational Surtax 其它应交款教育附加费2181 Other Payables 其它应付款2191 Accrued Exp. 预提费用219110 Rental Fee 预提费用租赁费2201 Pending Changerover Assets Value 待转资产价值2211 Anticipation liabilities 预计负债2301 Long-Term Loan 长期借款2311 Bonds Payable 应付债券231101 Par Value 应付债券债券面值231102 Premium 应付债券债券溢价231103 Discount 应付债券债券折价231104 Accrued Interest 应付债券应计利息2321 Long-term Account Payable 长期应付款2331 Special Payables 专项应付款2341 Deferral Taxes 递延税款Ownership equity 所有权益3101 Paid-up Capital 实收资本3103 Investment Returned 已归还投资3111 Capital Reserve 资本公积311101 Cpital(Stock) premium 资本公积资本（或股本）溢价311102 Receive Non-cash Donate Reserve 资本公积接受捐赠非现金资产准备311103 Accepted Cash Donate 资本公积接受现金捐赠311104 Stock Right Investment Reserves 资本公积股权投资准备311105 Government Grants Received 资本公积拨款转入311106 Foreign currency capital 资本公积外币资本折算差额311107 Other 资本公积其它资本公积3121 Surplus Reserves 盈余公积312101 Legal 盈余公积法定盈余公积312102 Free 盈余公积任意盈余公积312103 Legal Public Welfare Fund 盈余公积法定公益金312104 Reserve Fund 盈余公积储备基金312105 Enterprise Expansion Fund 盈余公积企业发展基金312106 Profits capitalizad on return of investment 盈余公积利润归还投资3131 Current Year Profits 本年利润3141 Profit Distribution 利润分配314101 Other Changeover in 利润分配其它转入314102 Withdrawal Legal Surplus 利润分配提取法定盈余公积314103 Withdrawal Legal Public Welfare Fund 利润分配提取法定公益金314104 Withdrawal Reserve Fund 利润分配提取储备基金314105 Withdrawal Enterprise Development Fund 利润分配提取企业发展基金314106 Withdrawal Staff Bonus and Welfare Funds 利润分配提取职工奖励及福利基金314107 Profits Capitalizad on Return of Investment 利润分配利润归还投资314108 Preferred Stock Dividends Payable 利润分配应付优先股股利314109 Withdrawal Other Common Accumulation Fund 利润分配提取任意盈余公积314110 Common Stock Dividends Payable 利润分配应付普通股股利314111 Common Stock Dividends Change To Assets (or Stock) 利润分配转作资本（或股本）的普通股股利314115 Undistributed profit 利润分配未分配利润Capital 成本4101 Cost of Manufacture 生产成本410101 Main Material 生产成本原材料410102 Accessories 生产成本辅料410103 Direct Labor 生产成本直接人工410104 Manufacturing Overhead 生产成本制造费用410106 Semi-Finished Goods 生产成本半成品410107 Powering 生产成本动力4105 Manufacturing Overhead 制造费用410501 Salary Exp. 制造费用工资410502 Welfare Exp. 制造费用福利费410503 Office Exp. 制造费用办公费410504 Repair Exp. 制造费用修理费410505 Machine Material 制造费用机料消耗410506 Materials Consumption 制造费用物料消耗410507 Electricity 制造费用电费410508 Travelling Exp. 制造费用差旅费410509 Water Supply 制造费用水费410510 Rental 制造费用租赁费410511 Depreciation Exp. 制造费用折旧费410512 Powering Exp. 制造费用动力费410513 Fuel Exp. 制造费用燃料费410514 Training Exp. 制造费用培训费410515 Outsourcing Freight 制造费用外包运费410516 Insurance 制造费用保险费410517 Miscellaneous 制造费用杂项费用410518 Amortization 制造费用摊销费用410519 New Staff Subsidy 制造费用新员工补贴410520 Over Time Exp. 制造费用加班费410521 Labour Ins. 制造费用劳动保险金410522 Pension Ins. 制造费用养老保险金410523 Medical Ins. 制造费用医疗保险金410524 Unemployment Ins. 制造费用待业保险金410525 Bonus 制造费用奖金41052801 Annual Bonus 制造费用奖金年终奖41052802 Performance Bonus 制造费用奖金绩效奖410529 Other Losses 制造费用其它损失410530 Labor Service 制造费用劳务费4107 Service Costs 劳务成本Prime operating revenue Income 收入5101 Prime Operating Income 主营业务收入5102 Other Operating Income 其它业务收入5201 Investment Income 投资收益5203 Subsidize Revenue 补贴收入5301 Non-Operating Income 营业外收入Expense 费用5401 Operation Cost 主营业务成本540102 Vat Input Turnover 主营业务成本进项税转出5402 Tax & Additional Charge 主营业务税金及附加5405 Other Business Exp. 其它业务支出5501 Operating Exp. 营业费用5502 Administration Exp. 管理费用550201 Salary 管理费用工资550202 Welfare 管理费用福利费550203 Office Exp. 管理费用办公费550204 Repair Exp. 管理费用修理费550205 Materials Consumption 管理费用物料消耗550206 Electricity 管理费用电费550207 Travelling Exp. 管理费用差旅费550208 Rental 管理费用租赁费550209 Depreciation 管理费用折旧费550210 Gasoline Exp. 管理费用汽车费550211 Training Exp. 管理费用培训费550212 Amortization Exp. 管理费用摊销费用550213 Other Tax 管理费用其它税金550214 Telephone Exp. 管理费用电话费550215 Bad Debt Losses 管理费用坏帐损失550216 Recruitment Fee 管理费用人才招募费550217 Labor Service 管理费用劳务费550218 Miscellaneous 管理费用杂项费用550219 Bonus 管理费用奖金55021901 Annual Bonus 管理费用奖金年终奖55021902 Performance Bonus 管理费用奖金绩效奖550220 Over Time Exp. 管理费用加班费550221 Unemployment Ins. 管理费用待业保险金550222 Labour Ins. 管理费用劳动保险金550223 Pension Ins. 管理费用养老保险金550224 Medical Ins. 管理费用医疗保险金550225 Stamp Tax 管理费用印花税550226 Labour Union Expenditure 管理费用工会经费550227 Fuel Exp. 管理费用燃料费550228 Water Supply 管理费用水费550229 Research&Development Exp. 管理费用研发支出5503 Finance charge 财务费用550301 Bank charge 财务费用手续费550302 Exchange Gain & Loss 财务费用汇兑损益550303 Interest Income 财务费用利息收入550304 Interest Exp. 财务费用利息费用5601 Non-business Expenditure 营业外支出560103 Other 营业外支出其它5701 Tax on Profit 所得税5801 Prior Year Income Adjustment 以前年度损益调整5901 Income Crried Forward 收入结转5902 Expense Crried Forward 费用结转。
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。
新会计准则会计科目表(中英文对照)
新会计科目表1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for 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 receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other======================================================================= 2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in 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 portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other======================================================================= 3 所有者权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest======================================================================= 4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue – other1.“现金”科目变为“库存现金”科目。
最新会计科目表中英文对照
1328其它长期投资other long-term investments
1329备抵长期投资跌价损失allowance for excess of cost over market value of long—term investments
1439累积折旧-房屋及建物accumulated depreciation - buildings
144～146机(器）具及设备machinery andequipment
1441机（器）具machinery
1448机（器)具—重估增值machinery — revaluation increments
1221制成品finished goods
1222寄销y-products
1224在制品work in process
1225委外加工work in process - outsourced
1226原料raw materials
1227物料supplies
13基金及长期投资funds and long-term investments
131基金funds
1311偿债基金redemption fund（or sinking fund)
1312改良及扩充基金fund for improvement and expansion
1313意外损失准备基金contingency fund
1185应收退税款income tax refund receivable
1187其它应收款—关系人other receivables — related parties
1188其它应收款—其它other receivables — other
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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 banks 0 g1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-terminvestments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other========================================================================== ======2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors 2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other========================================================================== ======3 所有者权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest========================================================================== ======4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other========================================================================== ======5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor ······································································································································································································、··515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other========================================================================== ======6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses========================================================================== ======7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market 753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories 7888 其它营业外费用-其它other non-operating expenses- other========================================================================== ======8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)========================================================================== ======9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting 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 in1．はじめまして。