会计科目中英文对照 Chart of account

1、chart of account for lomold page 1 chart of account for chinese gaap account type company number typ e of acc oun t account numberlevel account name asset资产0450 10011 现金 cash in hand asset资产0450 10010012 人民币 cash in hand rmb asset资产0450 10010022 美元 cash in hand usd asset资产0450 10010032 欧元 cash in ha

2、nd eur asset资产0450 10021 银行存款 cash in bank asset资产0450 10020012 人民币 cash in bank-rmb asset资产0450 10020022 美元 cash in bank usd asset资产0450 10020032 欧元 cash in bank-eur asset资产0450 10091 其他货币资金 other monetary assets asset资产0450 10090012 外埠存款 other monetary assets-cash in other cities asset资产0450 10090

3、022 银行本票 other monetary assets-cashier check asset资产0450 10090032 银行汇票 other monetary assets-bank draft asset资产0450 10090042 信用卡 other monetary assets-credit cards asset资产0450 10090052 信用证保证金 other monetary assets-l/c deposit asset资产0450 10090062 存出投资款 cash for investment asset资产0450 11011 短期投资 shor

4、t term investments asset资产0450 11010012 股票 short term investments-stocks asset资产0450 11010022 债券 short term investments-bonds asset资产0450 11010032 基金 short term investments-funds asset资产0450 11021 短期投资跌价准备 provision for short term investments asset资产0450 11111 应收票据 notes receibable asset资产0450 11211

5、 应收股利 dividends receivable asset资产0450 11221 应收利息 interest receivable asset资产0450 11311 应收账款 accounts receivable asset资产0450 11310012 人民币 accounts receivable in rmb asset资产0450 1131001013 国内 accounts receivable in rmb- domestic asset资产0450 1131001023 国外 accounts receivable in rmb-abroad asset资产0450

6、11310022 美元 accounts receivable in usd asset资产0450 1131002013 国内 accounts receivable in usd-domestic asset资产0450 1131002023 国外 account receivable in usd-abroad asset资产0450 11310032 欧元 accounts receivable in eur asset资产0450 1131003013 国内 accounts receivable in eur-domestic asset资产0450 1131003023 国外 a

7、ccounts receivable in eur-abroad asset资产0450 11331 其他应收款 other accounts receivable asset资产0450 11330012 单位应收 other accounts receivable-other companies asset资产0450 1133001013 人民币 other accounts receivable in rmb-other companies asset资产0450 1133001023 美元 other accounts receivables in usd-other compani

8、es asset资产0450 1133001033 欧元 other accounts receivable in eur-other companies asset资产0450 11330022 个人应收 other accounts receivable-individual asset资产0450 1133002013 人民币 other accounts receivable-individual-rmb asset资产0450 1133002023 美元 other account receivable-individual-usd asset资产0450 1133002033 欧元

9、 other accounts receivable-individual-eur asset资产0450 11330032 内部往来 other accounts receivable-internal companies asset资产0450 1133003013 人民币 otheraccounts receivable-internal companies-rmb asset资产0450 1133003023 美元 other accounts receivable-internal companies-usd asset资产0450 1133003033 欧元 other accou

10、nts receivable-internal companies-eur asset资产0450 11411 坏账准备 bad debt provisions asset资产0450 11410012 坏账准备应收帐款bad debt provisions-accounts receivable asset资产0450 11410022 坏帐准备-其他应收款bad debt provisions-other accounts receivable asset资产0450 11511 预付账款 payment in advance asset资产0450 11510012 人民币payment

11、 in advance- rmb asset资产0450 1151001013 国内 payment in advance-rmb-domestic asset资产0450 1151001023 国外 payment in advance-rmb-abroad asset资产0450 11510022 美元 payment in advance-usd asset资产0450 1151002013 国内 payment in advance-usd-domestic asset资产0450 1151002023 国外payment in advance-usd-abroad asset资产04

12、50 11510032 欧元 payment in advance- eur asset资产0450 1151003013 国内payment in advance- eur- domestic asset资产0450 1151003023 国外payment in advance- eur-abroad asset资产0450 11611 应收补贴款 allowances receivable from authorities asset资产0450 12011 物资采购 material on the way asset资产0450 12111 原材料 raw material asset

13、资产0450 12211 包装物 packing materials asset资产0450 12311 低值易耗品 consumables of small value asset资产0450 12321 材料成本差异 material cost difference asset资产0450 12411 自制半成品 unfinished goods asset资产0450 12431 库存商品 goods for sale asset资产0450 12441 商品进销差价 price difference between purchase and sale of commodities as

14、set资产0450 12511 委托加工物资 subcontractors materials on process asset资产0450 12611 委托代销商品 goods consignment for sale asset资产0450 12711 受托代销商品 sale others goods asset资产0450 12811 存货跌价准备 provision for obsolete inventories asset资产0450 12911 分期收款发出商品 goods saled on a long term credit asset资产0450 13011 待摊费用 pe

15、paid expenses asset资产0451 14011 长期股权投资 long term share investment asset资产0451 14010012 股票投资 long term share investment-stocks chart of account for lomold page 2 asset资产0451 14010022 其他股权投资 long term share investment-others asset资产0451 14021 长期债权投资 long term securities investments asset资产0451 1402001

16、2 债券投资 long term securities investments-bonds asset资产0451 14020022 其他债权投资 long term securities investments-others asset资产0451 14211 长期投资减值准备 provision for long term investment asset资产0451 14311 委托贷款 give loan through a bank asset资产0451 14310012 本金 give loan through a bank-original amount asset资产0451

17、 14310022 利息 give loan through a bank-interest asset资产0451 14310032 减值准备 give loan through a bank-provision asset资产0452 15011 固定资产 fixed assets asset资产0452 15021 累计折旧 accumulated depreciation asset资产0452 15051 固定资产减值准备 provision for fixed assets asset资产0452 16011 工程物资 projects goods and materials as

18、set资产0452 16010012 专用材料 projects goods and materials-specific materials asset资产0452 16010022 专用设备 projects goods and materials-specific equipment asset资产0452 16010032 预付大型设备款 projects goods and materials-prepayment for equipments asset资产0452 16010042 为生产准备的工具及器具 projects goods and materials-other to

19、ols and facilities asset资产0452 16031 在建工程 constuction in process asset资产0452 16030012 地质勘察constuction in process- geological study asset资产0452 16030022 配电工程constuction in process-power station project asset资产0452 16030032 打井constuction in process-well diging asset资产0452 16030042 装配费 constuction in p

20、rocess-assembling asset资产0452 16030052 建国路办公楼 constuction in process-jianguo road office building asset资产0452 16051 在建工程减值准备 provision for construction in process asset资产0452 17011 固定资产清理 fixed assets liquidation asset资产0453 18011 无形资产 intangible assets asset资产0453 18051 无形资产减值准备 provision for intan

21、gible assets asset资产0453 18151 未确认融资费用 unrecognized finance fees asset资产0453 19011 长期待摊费用 long term prepaid expenses asset资产0453 19111 待处理财产损溢 wait deal assets loss or income asset资产0453 19110012 待处理流动资产损溢wait deal assets loss or income-current assets asset资产0453 19110022 待处理固定资产损溢 wait deal assets

22、loss or income-fixed assets liability负债 0470 21011 短期借款 short term loan liability负债 0470 21111 应付票据 notes payable liability负债 0470 21211 应付账款 accounts payable liability负债 0470 21210012 人民币 accounts payable-rmb liability负债 0470 2121001013 国内 accounts payable-rmb- domestic liability负债 0470 2121001023

23、国外 accounts payable-rmb-abroad liability负债 0470 21210022 美元accounts payable-usd liability负债 0470 2121002013 国内accounts payable-usd-domestic liability负债 0470 2121002023 国外accounts payable-usd-abroad liability负债 0470 21210032 欧元 accounts payable-eur liability负债 0470 2121003013 国内 accounts payable-eur-

24、domestic liability负债 0470 2121003023 国外 accounts payable-eur-abroad liability负债 0470 21311 预收账款 accounts receivables in advance liability负债 0470 21310012 人民币 accounts receivables in advance-rmb liability负债 0470 2131001013 国内 accounts receivables in advance-rmb-domestic liability负债 0470 2131001023 国外

25、 accounts receivables in advance-rmb-abroad liability负债 0470 21310022 美元 accounts receivables in advance-usd liability负债 0470 2131002013 国内 accounts receivables in advance-usd-domestic liability负债 0470 2131002023 国外 accounts receivables in advance-usd-abroad liability负债 0470 21310032 欧元 accounts rec

26、eivables in advance-eur liability负债 0470 2131003013 国内 accounts receivables in advance-eur-domestic liability负债 0470 2131003023 国外 accounts receivables in advance-eur-abroad liability负债 0470 21411 代销商品款 proxy sale goods revenue liability负债 0470 21511 应付工资 salaries payable liability负债 0470 21510012 人

27、民币 salaries payable-rmb liability负债 0470 21510022 美元 salaries payable-usd liability负债 0470 21531 应付福利费 welfare payables liability负债 0470 21611 应付股利 dividends payable liability负债 0470 21711 应交税金 tax payable liability负债 0470 21710012 应交增值税 tax payable-vat liability负债 0470 2171001013 进项税额 tax payable-v

28、at- input liability负债 0470 2171001023 已交税金 tax payable-vat -paid liability负债 0470 2171001033 转出未交增值税 tax payable-vat-unpaid transferring liability负债 0470 2171001043 减免税款 tax payable-vat-deduction liability负债 0470 2171001053 销项税额 tax payable-vat-output liability负债 0470 2171001063 出口退税 tax payable-vat

29、-export refund liability负债 0470 2171001073 进项税额转出 tax payable-vat- input tranfer liability负债 0470 2171001083 出口抵减内销产品应纳税额 tax payable-vat-export deducted tax of domestic sales liability负债 0470 2171001093 转出多交增值税 tax payable-vat-overpaid vat transfer liability负债 0470 21710022 未交增值税 tax payable-unpaid

30、 vat liability负债 0470 21710032 应交营业税 tax payable-business tax liability负债 0470 21710042 应交消费税 tax payable-consumption tax liability负债 0470 21710052 应交资源税 tax payable-resource tax liability负债 0470 21710062 应交所得税 tax payable- enterprises income tax liability负债 0470 21710072 应交土地增值税 tax payable-increme

31、nted tax on lands value liability负债 0470 21710082 应交城市维护建设税 tax payable-urban maintenance & building tax liability负债 0470 21710092 应交房产税 tax payable-house(buildings) tax liability负债 0470 21710102 应交土地使用税 tax payable-tenure tax chart of account for lomold page 3 liability负债 0470 21710112 应交车船使用税 tax

32、payable-vehicles and vessels usage tax liability负债 0470 21710122 应交个人所得税 tax payable-individual income tax liability负债 0470 21761 其他应交款 other fees payable liability负债 0470 21760012 河道管理费 other fees payable-riverway management fee liability负债 0470 21760022 教育费附加 other fees payable-additional educatio

33、n fee liability负债 0470 21760032 职工个人保险费 personnal insurance liability负债 0470 21760042 职工个人住房公积金 personnal housing fund liability负债 0470 21811 其他应付款 other accounts payable liability负债 0470 21810012 人民币 other accounts payable-rmb liability负债 0470 2181001013 职工个人养老金 other accounts payable-rmb-personnal

34、 pension liability负债 0470 2181001023 职工个人住房公积金 other accounts payable-rmb- personnal house funding liability负债 0470 2181001033 职工个人失业金other accounts payable-rmb-personnal unemployment liability负债 0470 2181001043 职工个人医疗保险金other accounts payable-rmb-personnal medical liability负债 0470 21810022 美元 other

35、 accounts payable-usd liability负债 0470 21810032 欧元 other accounts payable-eur liability负债 0470 21911 预提费用 accrued expenses liability负债 0470 22011 待转资产价值 pending chargeover assets value liability负债 0470 22111 预计负债 accrued liabilities liability负债 0471 23011 长期借款 long term loan liability负债 0471 23111 应

36、付债券 bonds payable liability负债 0471 23110012 债券面值 bonds payable-normal value liability负债 0471 23110022 债券溢价 bonds payable-excess value liability负债 0471 23110032 债券折价 bonds payable-value on discount liability负债 0471 23110042 应计利息 bonds payable-interests liability负债 0471 23211 长期应付款 long term payments

37、liability负债 0471 23311 专项应付款special accounts payable liability负债 0472 23411 递延税款 deferred tax net worth权益 0490 31011 实收资本（或股本） paid-up capital net worth权益 0490 31010012 人民币paid-up capital- rmb net worth权益 0490 31010022 美元paid-up capital- usd net worth权益 0490 31031 已归还投资 investment returned net worth

38、权益 0491 31111 资本公积 capital reserves net worth权益 0491 31110012 资本（或股本）溢价 capital reserves-surplus share net worth权益 0491 31110022 接受捐赠非现金资产准备 capital reserves-non cash donation reserve net worth权益 0491 31110032 接受现金捐赠 capital reserves-cash donation reserve net worth权益 0491 31110042 股权投资准备 capital res

39、erves-investment reserve net worth权益 0491 31110052 拨款转入capital reserves-subsidiary net worth权益 0491 31110062 外币资本折算差额 capital reserves-foreign currency capital net worth权益 0491 31110072 其他资本公积 capital reserves-others net worth权益 0492 31211 盈余公积 surplus reserves net worth权益 0492 31210012 法定盈余公积 surpl

40、us reserves-legal surplus reserve net worth权益 0492 31210022 任意盈余公积 surplus reserves-other surplus reserve net worth权益 0492 31210032 法定公益金 surplus reserves-legal welfare found reserve net worth权益 0492 31210042 储备基金 surplus reserves-reserve fund net worth权益 0492 31210052 企业发展基金 surplus reserves-enterp

41、rise development fund net worth权益 0492 31210062 利润归还投资 surplus reserves-profit return to investor net worth权益 0493 31311 本年利润 current years profits net worth权益 0493 31411 利润分配 profit distribution net worth权益 0493 31410012 其他转入profit distribution-other transfer in net worth权益 0493 31410022 提取法定盈余公积 p

42、rofit distribution-accrued legal surplus reserves net worth权益 0493 31410032 提取法定公益金 profit distribution-accrued legal welfare found reserve net worth权益 0493 31410042 提取储备基金 profit distribution-accrued reserve fund net worth权益 0493 31410052 提取企业发展基金 profit distribution-accrued enterprise development

43、fund net worth权益 0493 31410062 提取职工奖励及福利基金 profit distribution-accrued staff bonus and welfare fund net worth权益 0493 31410072 利润归还投资profit distribution-accrued profit return to investor net worth权益 0493 31410082 应付优先股股利 profit distribution-preferred share dividends net worth权益 0493 31410092 提取任意盈余公积

44、profit distribution-accrued other surplus reserve net worth权益 0493 31410102 应付普通股股利 profit distribution-accrued ordinary shares dividends net worth权益 0493 31410112 转作资本（或股本）的普通股股利profit distribution-ordinary shares dividends converted to shares net worth权益 0493 31410122 未分配利润 profit distribution- un

45、distributed results 成本cogs04 100 41011 生产成本 manufacturing cost 成本cogs04 100 41010012 基本生产成本 manufacturing cost-basic 成本cogs04 100 4101001013 材料manufacturing cost-basic-material 成本cogs04 100 4101001023 动力 manufacturing cost-basic-power 成本cogs04 100 4101001033 工资 manufacturing cost-basic-salaries 成本co

46、gs04 100 4101001043 专用费用 manufacturing cost-basic-special purpose fees 成本cogs04 100 4101001053 车间经费 manufacturing cost-basic-workshop funds 成本cogs04 100 4101001063 管理费 manufacturing cost-basic-administrative fees 成本cogs04 100 4101001073 废品损失 manufacturing cost-basic-scrap materials 成本cogs04 100 4101

47、0022 辅助生产成本 manufacturing cost-additional cost 成本cogs04 100 41010032 其他 manufacturing cost-others 成本cogs04 101 41051 制造费用 general manufacturing expenses 成本cogs04 101 41050012 工资 general manufacturing expenses-salaries 成本cogs04 101 41050022 职工福利费 general manufacturing expenses-employee benefits 成本cog

48、s04 101 41050032 折旧费 general manufacturing expenses-depreciation 成本cogs04 101 41050042 修理费 general manufacturing expenses-repair expenses 成本cogs04 101 41050052 办公费 general manufacturing expenses-office stationery 成本cogs04 101 41050062 差旅费 general manufacturing expenses-travelling expenses 成本cogs04 1

49、01 41050072 水费general manufacturing expenses- water 成本cogs04 101 41050082 租赁费 general manufacturing expenses-rental 成本cogs04 101 41050092 机物料消耗 general manufacturing expenses-consumables chart of account for lomold page 4 成本cogs04 101 41050102 社会保险费 general manufacturing expenses-social insurance 成本

50、cogs04 101 41050112 低值易耗品摊销 general manufacturing expenses-consumables of small value 成本cogs04 101 41050122 劳动保护费 general manufacturing expenses-workers protection 成本cogs04 101 41050132 运输费 general manufacturing expenses-freights 成本cogs04 101 41050142 季节性、修理期间停工损失 general manufacturing expenses-fact

51、ory shutdown seasonal losses 成本cogs04 101 41050152 仓库货物卸搬整理人工 general manufacturing expenses-expense of cargo handling 成本cogs04 101 41050162 财产保险费 general manufacturing expenses-property insurance 成本cogs04 101 41050172 电费general manufacturing expenses-electric power 成本cogs04 101 41050182 邮资费general

52、manufacturing expenses-postage and courier 成本cogs04 101 41050192 通讯费general manufacturing expenses-communication fees 成本cogs04 101 41050202 其他 general manufacturing expenses-others 成本cogs04 101 41071 劳务成本 manufacturing service cost profit and loss 损益 0401 51011 主营业务收入 prime operating revenue profit

53、and loss 损益 0401 51010012 国内 prime operating revenue-domestic profit and loss 损益 0401 51010022 国外 prime operating revenue-abroad profit and loss 损益 0403 51021 其他业务收入 other operating revenue profit and loss 损益 0403 51020012 国内 other operating revenue-domestic profit and loss 损益 0403 51020022 国外 other

54、 operating revenue-abroad profit and loss 损益 0409 52011 投资收益 investments profit and loss profit and loss 损益 0407 52031 补贴收入 subsidy income profit and loss 损益 0403 53011 营业外收入 non-operating income profit and loss 损益 0402 54011 主营业务成本 operating costs profit and loss 损益 0402 54010012 国内 operating costs

55、-domestic profit and loss 损益 0402 54010022 国外 operating costs-abroad profit and loss 损益 0402 54021 主营业务税金及附加 business and additional taxation profit and loss 损益 0403 54051 其他业务支出 other operating cost profit and loss 损益 0403 54050012 国内 other operating cost-domestic profit and loss 损益 0403 54050022 国

56、外 other operating cost-abroad profit and loss 损益 0404 55011 营业费用 sales expenses profit and loss 损益 0404 55010012 工资 sales expenses-salaries profit and loss 损益 0404 55010022 福利费 sales expenses-employee benefits profit and loss 损益 0404 55010032 租赁费 sales expenses- rental profit and loss 损益 0404 550100

57、42 办公费 sales expenses-office stationery profit and loss 损益 0404 55010052 差旅费 sales expenses-travelling expenses profit and loss 损益 0404 55010062 修理费 sales expenses-repair expenses profit and loss 损益 0404 55010072 职工教育经费 sales expenses-training profit and loss 损益 0404 55010082 业务招待费 sales expenses-en

58、tertainment profit and loss 损益 0404 55010092 税金sales expenses-other taxation profit and loss 损益 0404 55010102 社会保险费sales expenses-social insurance profit and loss 损益 0404 55010112 交通费sales expenses-transportations profit and loss 损益 0404 55010122 邮资费sales expenses-postage and courier profit and loss

59、 损益 0404 55010132 通讯费sales expenses-communications profit and loss 损益 0404 55010142 海关费用sales expenses-custom fees profit and loss 损益 0404 55010152 其他 sales expenses-others profit and loss 损益 0405 55021 管理费用 administrative expenses profit and loss 损益 0405 55020012 工资 administrative expenses-salaries

60、 profit and loss 损益 0405 55020022 福利费 administrative expenses- employee benefits profit and loss 损益 0405 55020032 折旧费 administrative expenses-depreciations profit and loss 损益 0405 55020042 办公费 administrative expenses-office stationery profit and loss 损益 0405 55020052 差旅费 administrative expenses-trav