新会计准则会计科目中英文对照表 (2).doc

资产类 Asset流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents1111 应收票据 Note receivable 1121 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 money 库存资产 Inventories1211 原材料 Raw materials1221 包装物 Wrappage 1232 材料成本差异 Materials cost variance 1243 库存商品 Finished goods1281 存货跌价准备 Inventory falling price reserves1301 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 stocks1421 长期投资减值准备 Long-term investments depreciation reserves 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 depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves1601 工程物资 Project goods and material1603 在建工程 Construction-in-process 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 income 二、负债类 Liability 短期负债 Current liability 2101 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 acceptance 2121 应付账款 Account payable2131 预收账款 Deposit received 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 21710105 销项税额 Substituted money on VAT 217102 应交营业税 Business tax payable 217103 应交消费税 Consumption tax payable 217105 应交所得税 Income tax 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 liabilities2211 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 year2311 应付债券 Bonds payable 231101 债券面值 Face value, Par value 231104 应计利息 Accrued interest 2321 长期应付款 Long-term account payable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 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 stock 3111 资本公积 Capital reserve 311101 资本(或股本)溢价 Cpital(or Stock) premium 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 fund3131 本年利润 Current year profits3141 利润分配 Profit distribution 314102 提取法定盈余公积 Withdrawal legal surplus 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 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福利费Employee benefits/welfare税费 Taxes and due保险费 Insurance premium折旧费 Depreciation expense 4107 劳务成本 Service cost五、损益类 Profit and loss5101 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 revenue5201 投资收益 Investment income5301 营业外收入 NON-OPERATING 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 支出 Outlay5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold5402 主营业务税金及附加 Tax and associate charge 5501 营业费用 Operating expenses5502 管理费用 Adminisstrative e