会计科目中英文对照全

1、assets? 1 资产 current assets?- 12 流动资产 现金及约X现金 111 cash and cash equivalents? 库存现金 cash on hand?H11 petty cash/revolving funds?1112 零用金/周转金 锲行存款 cash in banks?0 g1113 在途现金 cash in transit?! 116 约1 现金 1117 cash equivalents?约、勺现金 1118 其它现金及 other cash and cash equivalents? short-term investment?! 12 短期

2、投资 stock?股票 short-term investments 1121 短期投资 term notes and bills?-shortterm investments short1122 短期投资短期栗券 government bonds?term investments short-1123 短期投资政府债券 beneficiary certificates?short-term investments -1124 短期投资 受益凭证 corporate bonds?term investments -1125 短期投资公司债 short term investments othe

3、r?-1128 短期投资其它 short- allowance for reduction of shortterm investment to market?H29 备抵短期投资跌 价损失 113 应收票据 notes receivable?应收票据 notes receivable?笛31 应收票据贴现 discounted notes receivable? 1132 notes receivable related parties? 37 应收票据关系人 other notes receivable?其它应收票据 1138 tible accounts-应收票据 1139 备抵呆帐 a

4、llowance for uncollec- notes receivable?应收帐款 114 accounts receivable?应收帐款 accounts receivable? 1141 应收分期帐款 installment accounts receivable?! 142 -related parties? 1147 应收帐款关系人 accounts receivable accounts receivable? tible accounts 1149 备抵呆帐一应收帐款-allowance for uncollec- other receivables?其它应收款118 fo

5、rward exchange contract receivable?! 181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款外币 foreign currencies? discount on forward ex-1183 change contract?买卖远汇折价 应收收益 earned revenue receivable?! 184 income tax refund receivable?应收退税款 1185 related parties?-1187 其它应收款 关系人 other receivables oth

6、er?other receivables 1188 其它应收款-其它 allowance for uncollec- other receivables? tible accounts -1189备抵呆帐其它应收款inventories?421T22存货 merchandise inventory?!211 商品存货 consigned goods?寄销商品 1212 goods in transit?在途商品 1213 1219 备抵存货跌价损失 allowance for reduction of inventory to market? 1221 制成品 finished goods?

7、consigned finished goods?寄销制成品 1222 1223 副产品 by-products? 1224 在制品 work in process? 1225 委外加工 work in process outsourced? 1226 原料 raw matenals? 1227 物料 supplies? 1228 在途原物料 materialsandsuppliesin transit? 1229 备抵存货跌价损失 allowance for reduction of inventory to market? 125 预付费用 prepaid expenses? 1251 预

8、付薪资 prepaid payroll? 1252 预付粗 金 prepaid rents? 1253 侦付保险费 prepaid insurance?用品盘存 1254 office supplies? prepaid income tax?1255预付所得税 other prepaid expenses? 1258 其它倾付费用 126 预付款项 prepayments? 1261 预付货款 prepayment for purchases? other prepayments? 1268 其它预付款项 other current assets?!28-129 其它流动资产 VAT pai

9、d (or input tax)?1281 进项税额 excess VAT paid (or overpaid VAT)?1282 留抵税额 temporary payments?!283 暂付款 payment on behalf of others?! 284 代付款 advances to employees?员匸借支 1285 refundable deposits?!286 存出保证金-restricted?!287 受限制存款 certificate of deposit deterred income tax assets?l291 递延所得税资产 deferred foreig

10、n exchange losses?1292 递延兑换损失 ownersstockholders1) current account?1293 业主(股东)往來 current account with others?!294 同业 往來other?1298其它流动资产其它other current assets -term investments?!3 基金及长期投资 funds and long funds? 131 基金 redemption fund (or sinking fund)?偿债基金1311 改良及扩充基金 fund for improvement and expansio

11、n?1312 意外损失准备基金contingency fund?1313 pension fund?退休基金 1314 其它基金 other funds?1318 -longterm investments?!32 长期投资 long-term equity investments?! 321 长期股权投资 long-term bond investments?1322 长期债券投资 -vestments?- longterm real estate in 长期不动产投资 1323 cash surrender value of life insurance?!324人寿保险现金解约价值432

12、8其它长期投资other long-term investments? term -longof value market over cost of excess for allowance 备抵长期投资跌价损失 1329 investments? 1415 固定资产 property , plant, and equipment? 141 土地 land? Iand?1411 土地 revaluation increments?-估增值 land 土地 1418 land improvements?142 土地改良物 land improvements?!:地改良物 1421 重估増值-re

13、valuation increments? land improvements -1428 土地改良物 上地改良物 land improvements? accumulated depreciation 累枳折旧 1429 - 143 房屋及建物 buildings? 1431 房屋及建物 buildings? revaluation Increments? buildings -1438 房屋及建物 重估增值 accumulated depreciation buildings?1439 累积折旧房屋及建物)具及设备 machinery and equipment?144*146 机(器 m

14、achinery?具 器 1441 UL() - revaluation increments?机 4448(器)具重估 増值 machinery machinery? 1449 累积折旧机(器)具 accumulated depreciation 租赁资产 leased assets?!5l leased assets?!511 租赁资产 leased assets?1519 累枳折旧租赁资产 accumulated depreciation leasehold improvements?!52 ffl赁权益改良 1521 租赁权益改良 leasehold improvements?-累枳折

15、 I0 1529 leasehold improvements?-粗赁权益改良 accumulated depreciation construction in progress and prepayments for equipment?!56 未完 l：程及预付购亘设备款 construction in progress?!561 未完 I：程 prepayment for equipment?预付购宜设备款 1562 miscellaneous property, plant, and equipment?杂项固定资产 158 miscellaneous property, plant,

16、 and equipment?!581 项固定资产 revaluation 定资产 16估 plant,增 值 miscellaneous property, and equipment 1588 项固 increments?and property, 1589 累积折旧 -accumulated 朵项固定资产 depreciation -plant, miscellaneous equipment? depletable assets?16 递耗资产 depletable assets? 161 递耗资产 天然资源 46馅 natural resources? revaluation inc

17、rements?-!618 天然资源 重估増值 natural resources natural resources?-天然资源 accumulated depletion 累枳折耗 1619 - intangible assets?17 无形资产 trademarks? 171 商标权 trademarks?商标权 1711 patents?专利权 172 仃21专利权patents? 173 特许权 franchise? franchise?特许权 1731 copyright?着作权 174 copyright?着作权 1741 175 computer software? il*算机

18、软件 1751 il算机软件 computer software cost? goodwill?商誉 176 goodwill?商誉 1761 177 开办费 organization costs? 1771 开办费 organization costs? 178 其它无形资产 other intangibles? 1781 deferred pension costs?递延退休金成木 1782 租赁权益改良 leasehold improvements? 其它 other?other intangible assets -1788 其它无形资产 18 其它资产 other assets? 1

19、81 递延资产 deferred assets? deferred bond issuance costs?1811 债券发行成本 1812 长期预付租金prepaid rent? long 1813 长期倾付保险费 term prepaid insurance? long-1814 递延所得税资产 deferred income tax assets? 1815 预付退休金 prepaid pension cost? other deferred assets?1818 其它递延资产 182 idle assets?闲昼资产 1821闲宜资产idle assets? 184长期应收票据及款项

20、与催收帐款long-term notes , accounts and overdue receivables? 1841 长期应收票拯 long-term notes receivable? 1842 长期应收帐款 long-term accounts receivable? 1843 催收帐款 overdue receivables?关系人 long-term notes, accounts and overdue receivables-1847长期应收票据及款项与催收帐款 related parties?其它长期应收款项1848 other long-term receivables?

21、term备抵呆帐uncollectible accounts for 长期应收票据及款项与催收帐款 allowance long-1849 notes, accounts and overdue receivables? 185 出租资产 assets leased to others?岀租资产 1851 assets leased to others?出粗资产重估増值 assets leased to others - incremental value from revaluation?! 858 出租资产 accumulated depreciation assets leased to

22、 others?累积折旧 1859 186 存出保证金 refundable deposit? refundable deposits?1861 存出保证金 188 杂项资产 miscellaneous assets? certificate of deposit restricted?1881 受限制存款 other?其它miscellaneous assets 杂项资产 1888 =? liabilities?负债 2 流动负债 current liabilities?21 22 short-term borrowlngs(debt)?211 短期借款 2111 银行透支 bank ove

23、rdraft? bank loan?2112 银行借款 owners?-2H4 短期借款业主 shortterm borrowings employees? 2115 短期借款员工 short-term borrowings related parties? 2117 短期借款关系人 short-term borrowings- other?2H8 短期借款-其它 short-term borrowings short212 应付短期票券-term notes and bills payable? commercial paper payable?2121应付商业木票 2122 bank ac

24、ceptance?银行承兑汇票 2128 其它应付短期票券 term notes and bills payable?other short- 2129 term notes and bills payable? 应付短期票券折价 discount on short-213 应付票据 notes payable? 2131 应付票据 notes payable? 2137 应付票据-关系人 notes payable - related parties? 2138 其它应付票据 other notes payable? 214 accounts pay able?应付帐款 2141 应付帐款

25、accounts payable? 2147 关系人 accounts payable -应付帐款 related parties? 216 应付所得税 income taxes payable? 2161 应付所得税 income tax payable?应付费用 217 accrued expenses? accrued payroll?2171 应付薪 1： 2172 accrued rent payable?应付租金 2173 accrued interest payable?应付利息 2174 应付营业税 accrued VAT payable? other?2175 应付税捐其它

26、accrued taxes payable- other accrued expenses payable?2178 其它应付费用 other payables? 218-219 其它应付款 forward exchange contract payable?2181 应付购入远汇款 foreign cuirencies?2182 应付远汇款 forward exchange contract payable 夕卜币 premium on forward exchange contract?2183 买卖远汇溢价 payables on land and building purchased?

27、2184 应付 上地房屋款Payables on equipment?2185应付设备款 related parties? 2187 其它应付款关系人 other payables dividend payable?2191 应付股利 bonus payable?应付红利 2192 compensation payable to directors and supervisors?2193 应付董监爭酬劳 other?其它 other payables 2198 其它应付款-advance receipts?226 预收款项 2264 预收货款 sales revenue received i

28、n advance? 2262 预收收入 revenue received in advance? other advance receipts?其它预收款 2268 current portion?long227 一年或一营业周期内到期长期负债term liabilities current portion?一年或一 营业周期内到期公司债2271 corporate bonds payable - current portion?一年或一营业周期内到期长期 借款 2272 long-term loans payable -due accounts long-payable term note

29、s 2273 一年或一营业周期内 到期长期应付票据及款项and within one year or one operating cycle?accounts notes 关系人 long-and 一年或一营业周 2277 期内到 期长期应付票据及款项 term - current portion?payables to related parties - -term lia- bilities current portion?2278其它一年或一营业周期内到期长期负债other long other current liabilities?228229 其它流动负债 VAT received

30、(or output tax)?2281 销项税额 2283 暂收款 temporary receipts? receipts under custody?2284 代收款 estimated warranty liabilities? 2285 估il售后服务/保固负债 deferred income tax liabilities?2291 递延 所得税负债 deferred foreign exchange gain?2292 递延兑换利益 往來(股东)owners* current account?2293 业主 current account with others?2294 同业往

31、來 others?other current liabilities 其它 -2298 其它流动负债 term Iiabilities?long23 长期负债-231 应付公司债 corporate bonds payable? corporate bonds payable?2311 应付公司债 premium(discount) on corporate bonds payable?折)价 2319 应付公司债溢(-term loans payable?长期 借款 long232 bank?-long-term loans payable 2321 长期银行借款 owners?-term

32、loans payable -2324 长期借款 业主-long term loans payable - employees?2325 长期 借款一员 11 long term loans payable - related parties?2327 长期借款关系人 long- - other?2328 长期 借款 其它 long-term loans payable -term notes and accounts payable?233 长期应付票据及款项 long -term notes payable?2331 长期应付 票据 long -able?2332 长期应付帐款 long-

33、term accounts pay -term capital lease liabilities?2333 长期应 付租赁负债long related parties?2337长期应付票据及款项Long关系人-term notes and accounts payable 其它长期应付款项 2338 other longterm payables? accrued liabilities for land value increment tax?估计应付土地增值税234 able?estimated accrued land value incremental tax pay2341 估计应

34、付土地増值税 235 应il 退休金 负债 accrued pension liabilities? accrued pension liabilities?2351 应计退休金负债 term liabilities?238 其它长期员债 other long- other?term liabilities 其它长期负债 2388 其它 other long other liabilities?其它负债 28 deferred liabilities? 281 递延负债 2811 递延收入 deferred revenue? deferred income tax liabilities?递延

35、所得税负债 2814 其它递延负债 other deferred liabilities?2818 deposits received?存入保证金 286 guarantee deposit received?#入保证金 2861 miscellaneous liabilities?杂项负债 288 -other?-其它 miscellaneous liabilities 2888 杂项负债 =?所有者权益 3 owners* equity? 31 资本 capital? 311 资本(或股本)capital? 3111 capital 普 通股股木 common stock? 3112 ca

36、pital 特别股股木-preferred stock? 3113 预收股本 capital collected in advance? 3114 待分配股票股利 stock dividends to be distributed? 3115 资木 capital? additional paid 资木公积in capital?32 paid-in capital in excess of par?32l 股票溢价-in capital in excess of par- common stock?32H 普通 股股票溢价 paid -in capital in excess of par p

37、referred stock?3212 持别股股票溢价 paid capital surplus from assets revaluation?资产重估増值准备 323 capital surplus from assets revaluation?资产重估増值准备 3231 capital surplus from gain on disposal of assets?处分资产溢价公积 324 3241 处分资产溢价公积 capital surplus from gain on disposal of assets? 325 合并公积 capital surplus from busine

38、ss combination? 3251 合并公枳 capital surplus from business combination? 326 受赠公枳 donated surplus? 3261 受赠公积 donated surplus? 328 其它资 木公枳 other additional paidin capital? 3281 权益法长期股权投资资木公积 additional paidin capital from investee under equity method?-库藏股票交易 treasury stock trans-actions? additional paid-

39、in capital资木公积3282 保留盈余(或累枳亏损)retained earnings (accumulated deficit)?33 331法定盈余公积legal reserve? 3311法定盈余公枳legal reserve? 332特别盈余公枳special reserve? contingency reserve?3321 总外损失准备 3322 改良扩充准备 improvement and expansion reserve?偿债准备 3323 special reserve for redemption of liabilities? other special res

40、erve?3328 其它持别盈余公积 或累积亏损)retained earnmgs(335 未分配盈余 unappropriated (or accumulated deficit)? accumulated profit or loss?累枳盈亏 3351 pnor period adjustments?3352 前期损益凋整 3353 木期损益 net income or loss for current period? equity adjustments?权益调整 34 equity on market value decline of long-term loss 341 长期股权投

41、资未实现跌价损失 unrealized investments?equity market value decline of -term long 3411 长期股权投资未实现跌价损失 unrealized loss on investments? cumulative translation adjustment?342 累积换算调整数 3421 累积换算调整数 cumulative translation adjustments? 343 未认列为退休金成木之净损失 net loss not recognized as pension cost? 3431 未认列为退休金成木之净损失 ne

42、t loss not recognized as pension costs? 35 库藏股 treasury stock? treasury stock?351 库藏股 treasury stock?3511 库藏股 minority interest?36 少数 股权 361 minority interest?少数股权 少数股权 3611 minority interest? =? 4 营业收入 operating revenue?销货收入 41 sales revenue? 411 销货收入 sales revenue? 4111 销货收入 sales revenue? 4112 分期

43、付款销货收入 installment sales revenue? 417 销货退回 sales return? 4171 销货退回 sales return? 419 销货折让 sales allowances?销货折让 sales discounts and allowances?4191 46 劳务收入 service revenue?劳务收入 service revenue?461 劳务收入 service revenue?4611 业务收入 agency revenue?47 业务收入 agency revenue?471 agency revenue?业务收入 47 其它营业收入

44、other operating revenue?48 其它营业收入488 other operating revenue?-其它 other? other operating revenue -其它营业收入 4888 其它 =? 5 营业成木 operating costs? 51 销货成木 cost of goods sold? cost of goods sold?销货成本 511 cost of goods sold?5111 销货成5112 分期付款销货成木 installment cost of goods sold? purchases?进货 512 purchases?5121

45、进货 purchase expenses?5122 进货费用 purchase retums?5123 进货退出 5124 charges on purchased merchandise?进货折让 materials purchased?513 进料 5131 进料 material purchased? 5132 进料费用 charges on purchased material? material purchase returns?5133 进料退出 material purchase allowances?5134 进料折让 direct labor?514 直接人 E direct

46、 工 5141 直接 人labor? 制造费用 manufacturing overhead?515-518 间接人 11 indirect labor?5151 租金支出 rent expense, rent?5152 文具用品 office supplies (expense)?5l53 travelling expense, travel?5l54 旅费 shipping expenses, freight?5155 运费 postage (expenses)?5156 邮电费 repair(s) and maintenance (expense )?修缮费 5157 packing e

47、xpenses?包装费 5158 utilities (expense)?水电瓦斯费 5161 insurance (expense)?5162 保险费 5163 outsourced?加 I：费 manufacturing overhead 5166 taxes?税捐 5168 折旧 depreciation expense? 5169 各项耗竭及摊提 various amortization? 5172 伙食费 meal (expenses)?职匸福利 5173 employee benefits/welfare? training (expense)?5176 训练费 indirect

48、materials?5177 间接材料 other manufacturing expenses?5188 其它制造费用 ervice costs?劳务成木制56 service costs?561 劳务成木 service costs?5611 劳务成木 gency costs?57 业务成木 agency costs? 571 业务成木 agency costs?5711 业务成木 other operating costs?58 其它营业成本 588 其它营业成木其它 other operating costsother? other?-other operating costs 其它其

49、它营业成木 5888 =? operating expenses?6 营业费用 selling expenses?61 推销费用 推销费用 selling expenses?615-618 payroll expense?6151 薪资支出 rent expense, rent?6l52 租金支岀 office supplies (expense)?6153 文具用品 travelling expense. travel?6154 旅费 shipping expenses, freight?6155 运 费 postage (expenses)?6l56 邮电费 repair(s) and m

50、aintenance (expense)?修缮费 6157 advertisement expense, advertisement?6159 广告费 utilities (expense)?6161 水电瓦斯费 insurance (expense)?6162 保险费 entertainment (expense)? 6164 交际费 donation (expense)?6165 捐赠 taxes?6166 税捐 呆帐损失 6167 loss on uncollectible accounts? depreciation expense?6168 折旧 various amortizati

51、on?6169 各项耗竭及摊提 meal (expenses)?6172 伙食费 职工福利 6173 employee benefits/welfare? commission (expense)?6l75 佣金支出 training (expense)?6176 训练费 other selling expenses?6188 其它推销费用 general & administrative expenses?管理及总务费用 62 general & administrative expenses?625628 管埋及总务费用 payroll expense?6251 薪资支出 rent exp

52、ense, rent?6252 租金支出 6253 office supplies?文具用品 6254 旅费 travelling expense, travel? 6255 运费 shipping expenses,freight? 6256 邮电费 postage (expenses)?修缮费 6257 repair(s) and maintenance (expense)? 6259 广告费 advertisement expense, advertisement? 6261 水电瓦斯费 utilities (expense)? 6262 保险费 insurance (expense)?

53、 6264 交际 费 entertainment (expense)? donation (expense)?捐赠 6265 taxes?6266 税捐 6267 呆帐损失 loss on uncollectible accounts? depreciation expense a?折旧 6268 various amortization?各项耗竭及摊提 6269 loss on export sales?外销损失 6271 meal (expenses)?伙食费 6272 employee benefits/welfare?耿匸福利 6273 研尤发展费用 research and deve

54、lopment expense?6274 commission (expense)?6275 佣金支出 training (expense)?6276 训练费 professional service fees?6278 劳务费 其它管理及总务费用 other general and administrative expenses?6288 research and development expenses?63 研尤发展费用 research and development expenses?635638 研究发展费用 payroll expense?薪资支出 6351 rent expen

55、se. rent?6352 租金支出 offices 叩 plles?6353 文具用品 travelling expense, travel?6354 旅费 shipping expenses, freight? 6355 运费 postage (expenses)?6356 邮电费 repairs) and maintenance (expense)?6357 修缮费 utilities (expense)?6361 水电瓦斯费 insurance (expense)?6362 保险费 entertainment (expense)?6364 交际费 taxes?6366 税捐 折旧 63

56、68 depreciation expense? various amortization?6369 各项耗竭及摊提 meal (expenses)?6372 伙食费 employee benefits/welfare?6373 职匸福利 training (expense)?训练费 6376 other research and development expenses?其它研尤发展费用 6378 =? non-operating revenue and expenses, other income(expense)?7 营业夕卜收入及费用 non-7174 营业外收入 operating

57、revenue? 711 利息收入 interest revenue?利息收入 7111 interest revenue/income? investment income?7l2 投资收盜 7121 权益法认列之投资收盜 investment income recognized under equity method? 7122 股利收入 dividends income? gain on market price recovery of short-term investment? 123 短期投资市价回升利 益 713 兑换利益 foreign exchange gain? forei

58、gn exchange gain?兑换利益 7131 gain on disposal of investments? 14 处分投资收益 7141 处分投资收益 gain on disposal of inv estments? gain on disposal of assets?处分资产溢价收入 715 gain on disposal of assets?处分资产溢价收入 7151 operating revenue?other non748 其它营业外收入 donation income?捐赠收入 7481 7482 rent revenue/income?租金收入 commission revenue/income?7483 佣金收入 revenue from sale of scraps?7484