会计科目英文版

一、资产类assets

现金cash on hand

银行存款cash in bank

其他货币资金other cash and cash equivalent

短期投资short-term investment

短期投资跌价准备short-term investments falling price reserve

应收票据notes receivable

应收股利dividend receivable

应收利息interest receivable

应收帐款accounts receivable

坏帐准备bad debt reserve

预付帐款advance money （accounts prepayment）

其他应收款other notes receivable

在途物资materials in transit

原材料raw materials

包装物wrappage

低值易耗品low-value consumption goods

库存商品finished goods

委托加工物资work in process-outsourced

委托代销商品trust to and sell the goods on a commission basis

受托代销商品commissioned and sell the goods on a commission basis 存货跌价准备inventory falling price reserve

分期收款发出商品collect money and send out the goods by stages

待摊费用deferred and prepaid expenses

长期股权投资long-term investment on stocks

长期债权投资long-term investment on bonds

长期投资减值准备long-term investment depreciation reserve

固定资产fixed assets

累计折旧accumulated depreciation

工程物资project goods and material

在建工程project under construction

固定资产清理fixed assets disposal

无形资产intangible assets

开办费organization/preliminary expenses

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

二、负债类debts

短期借款short-term loan

应付票据notes payable

应付帐款accounts payable

预收帐款advance payment

代销商品款consignor payable

应付工资accrued payroll

应付福利费accrued welfarism

应付股利dividends payable

应交税金tax payable

其他应交款accrued other payments

其他应付款other payable

预提费用drawing expenses in advance

长期借款long-term loan

应付债券debenture payable

长期应付款long-term payable

递延税款deferred tax

住房周转金revolving fund of house

三、所有者权益owners equity

股本paid-up stock

资本公积capital reserve

盈余公积surplus reserve

本年利润current year profit

利润分配profit distribution

四、成本类cost

生产成本cost of manufacture

制造费用manufacturing overhead

五、损益类profit and loss （p/l）

主营业务收入prime operating revenue

其他业务收入other operating revenue

折扣与折让discount and allowance

投资收益investment income

补贴收入subsidize revenue

营业外收入non-operating income

主营业务成本operating cost

主营业务税金及附加tax and associate charge

其他业务支出other operating expenses

存货跌价损失inventory falling price loss

营业费用operating expenses

管理费用general and administrative expenses

财务费用financial expenses

营业外支出non-operating expenditure

所得税income tax

以前年度损益调整adjusted p/l for prior year

企业会计准则目录

Index for Accounting Standards for Business Enterprises

Announced February 2006

Effective 2007 for Listed Companies

1. 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 investments）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:）

（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary 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 compensation ）

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 fund）

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