会计科目中英对照

一、资产类assets流动资产current assets货币资金cash and cash equivalents 1001 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cashiers cheque100903银行汇票bank draft100904信用卡credit card100905 信用证保证金l/c guarantee deposits 100906 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 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 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 purchasing 1211 原材料raw materials1221 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 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 reserves-可编辑修改 -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 stocks140102 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 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bcreditors 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 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 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 forfabricate1603 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 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 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 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 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 payable 21710101 进项税额withholdings on vat 21710102 已交税金paying tax21710103 转出未交增值税unpaid vat changeover 21710104 减免税款tax deduction21710105 销项税额substituted money on vat 21710106 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 vat 217102 应交营业税business tax payable217103 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 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 payable217108 应交房产税housing property tax payable 217109 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 payable 2176 其他应交款 other fund in conformity with paying 2181 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 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 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 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 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 profits 3141 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 andwelfare fund314107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 fund314110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 toassets(or stock)314115 未分配利润undistributed profit四、成本类cost4101 生产成本cost of manufacture410101 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 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 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 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 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 adjustment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 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 eastate51 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 depreciationexclusively 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 gasexploitation67 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 term 101 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 3