中国会计科目中英文对照

1、中国会计科目中英文对照（含科目代码）中国会计科目中英文对照代码名称英译1资产assets11 12流动资产current assets111现金及约当现金cash and cash equivalents1111库存现金cash on hand1112零用金/周转金petty cash/revolving funds1113银行存款cash in banks1116在途现金cash in transit1117约当现金cash equivalents1118其它现金及约当现金other cash and cash equivalents112短期投资short-term investment1

2、121短期投资-股票short-term investments-stock1122短期投资-短期票券short-term investments-short-term notes and bills1123短期投资-政府债券short-term investments-government bonds1124短期投资-受益凭证short-term investments-beneficiary certificates1125短期投资-公司债short-term investments-corporate bonds1128短期投资-其它short-term investments-othe

3、r1129备抵短期投资跌价损失allowance for reduction of short-term investment to market113应收票据notes receivable1131应收票据notes receivable1132应收票据贴现discounted notes receivable1137应收票据-关系人notes receivable-related parties1138其它应收票据other notes receivable1139备抵呆帐-应收票据allowance for uncollec-tible accounts-notes receivable

4、114应收帐款accounts receivable1141应收帐款accounts receivable1142应收分期帐款installment accounts receivable1147应收帐款-关系人accounts receivable-related parties1149备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable118其它应收款other receivables1181应收出售远汇款forward exchange contract receivable1182应收远汇款-外币forwa

5、rd exchange contract receivable-foreign currencies1183买卖远汇折价discount on forward ex-change contract1184应收收益earned revenue receivable1185应收退税款income tax refund receivable1187其它应收款-关系人other receivables-related parties1188其它应收款-其它other receivables-other1189备抵呆帐-其它应收款allowance for uncollec-tible accounts

6、-other receivables121122存货inventories1211商品存货merchandise inventory1212寄销商品consigned goods1213在途商品goods in transit1219备抵存货跌价损失allowance for reduction of inventory to market1221制成品finished goods1222寄销制成品consigned finished goods1223副产品by-products1224在制品work in process1225委外加工work in process-outsourced1

7、226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229备抵存货跌价损失allowance for reduction of inventory to market125预付费用prepaid expenses1251预付薪资prepaid payroll1252预付租金prepaid rents1253预付保险费prepaid insurance1254用品盘存office supplies1255预付所得税prepaid income tax1258其它预付费用other prepaid e

8、xpenses126预付款项prepayments1261预付货款prepayment for purchases1268其它预付款项other prepayments128129其它流动资产other current assets1281进项税额VAT paid ( or input tax)1282留抵税额excess VAT paid (or overpaid VAT)1283暂付款temporary payments1284代付款payment on behalf of others1285员工借支advances to employees1286存出保证金refundabl

9、e deposits1287受限制存款certificate of deposit-restricted1291递延所得税资产deferred income tax assets1292递延兑换损失deferred foreign exchange losses1293业主往来(股东往来)owners'(stockholders') current account1294同业往来current account with others1298其它流动资产-其它other current assets-other13基金及长期投资funds and long-term invest

10、ments131基金funds1311偿债基金redemption fund (or sinking fund)1312改良及扩充基金fund for improvement and expansion1313意外损失准备基金contingency fund1314退休基金pension fund1318其它基金other funds132长期投资long-term investments1321长期股权投资long-term equity investments1322长期债券投资long-term bond investments1323长期不动产投资long-term real esta

11、te in-vestments1324人寿保险现金解约价值cash surrender value of life insurance1328其它长期投资other long-term investments1329备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14 15固定资产property , plant, and equipment141土地land1411土地land1418土地-重估增值land-revaluation increments142土地改良物land i

12、mprovements1421土地改良物land improvements1428土地改良物-重估增值land improvements-revaluation increments1429累积折旧-土地改良物accumulated depreciation-land improvements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluation increments1439累积折旧-房屋及建物accumulated depreciation-buildings144146机(器)具及设备machinery

13、and equipment1441机(器)具machinery1448机(器)具-重估增值machinery-revaluation increments1449累积折旧-机(器)具accumulated depreciation-machinery151租赁资产leased assets1511租赁资产leased assets1519累积折旧-租赁资产accumulated depreciation-leased assets152租赁权益改良leasehold improvements1521租赁权益改良leasehold improvements1529累积折旧-租赁权益改良accum

14、ulated depreciation-leasehold improvements156未完工程及预付购置设备款construction in progress and prepayments for equipment1561未完工程construction in progress1562预付购置设备款prepayment for equipment158杂项固定资产miscellaneous property, plant, and equipment1581杂项固定资产miscellaneous property, plant, and equipment1588杂项固定资产-重估增值

15、miscellaneous property, plant, and equipment-revaluation increments1589累积折旧-杂项固定资产accumulated depreciation-miscellaneous property, plant, and equipment16递耗资产depletable assets161递耗资产depletable assets1611天然资源natural resources1618重估增值-天然资源natural resources-revaluation increments1619累积折耗-天然资源accumulated

16、 depletion-natural resources17无形资产intangible assets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patents173特许权franchise1731特许权franchise174著作权copyright1741著作权copyright175计算机软件computer software1751计算机软件computer software cost176商誉goodwill1761商誉goodwill177开办费organization costs1771开办费organization

17、costs178其它无形资产other intangibles1781递延退休金成本deferred pension costs1782租赁权益改良leasehold improvements1788其它无形资产-其它other intangible assets-other18其它资产other assets181递延资产deferred assets1811债券发行成本deferred bond issuance costs1812长期预付租金long-term prepaid rent1813长期预付保险费long-term prepaid insurance1814递延所得税资产def

18、erred income tax assets1815预付退休金prepaid pension cost1818其它递延资产other deferred assets182闲置资产idle assets1821闲置资产idle assets184长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841长期应收票据long-term notes receivable1842长期应收帐款long-term accounts receivable1843催收帐款overdue receivables1847长期应收票据及

19、款项与催收帐款-关系人long-term notes, accounts and overdue receivables-related parties1848其它长期应收款项other long-term receivables1849备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-long-term notes, accounts and overdue receivables185出租资产assets leased to others1851出租资产assets leased to others1858出租资产-重估增值as

20、sets leased to others-incremental value from revaluation1859累积折旧-出租资产accumulated depreciation-assets leased to others186存出保证金refundable deposit1861存出保证金refundable deposits188杂项资产miscellaneous assets1881受限制存款certificate of deposit-restricted1888杂项资产-其它miscellaneous assets-other2负债liabilities21 22流动负债

21、current liabilities211短期借款short-term borrowings(debt)2111银行透支bank overdraft2112银行借款bank loan2114短期借款-业主short-term borrowings-owners2115短期借款-员工short-term borrowings-employees2117短期借款-关系人short-term borrowings-related parties2118短期借款-其它short-term borrowings-other212应付短期票券short-term notes and bills paya

22、ble2121应付商业本票commercial paper payable2122银行承兑汇票bank acceptance2128其它应付短期票券other short-term notes and bills payable2129应付短期票券折价discount on short-term notes and bills payable213应付票据notes payable2131应付票据notes payable2137应付票据-关系人notes payable-related parties2138其它应付票据other notes payable214应付帐款accounts p

23、ay able2141应付帐款accounts payable2147应付帐款-关系人accounts payable-related parties216应付所得税income taxes payable2161应付所得税income tax payable217应付费用accrued expenses2171应付薪工accrued payroll2172应付租金accrued rent payable2173应付利息accrued interest payable2174应付营业税accrued VAT payable2175应付税捐-其它accrued taxes payable-oth

24、er2178其它应付费用other accrued expenses payable218219其它应付款other payables2181应付购入远汇款forward exchange contract payable2182应付远汇款-外币forward exchange contract payable-foreign currencies2183买卖远汇溢价premium on forward exchange contract2184应付土地房屋款payables on land and building purchased2185应付设备款Payables on equipmen

25、t2187其它应付款-关系人other payables-related parties2191应付股利dividend payable2192应付红利bonus payable2193应付董监事酬劳compensation payable to directors and supervisors2198其它应付款-其它other payables-other226预收款项advance receipts2261预收货款sales revenue received in advance2262预收收入revenue received in advance2268其它预收款other advan

26、ce receipts227一年或一营业周期内到期长期负债long-term liabilities-current portion2271一年或一营业周期内到期公司债corporate bonds payable-current portion2272一年或一营业周期内到期长期借款long-term loans payable-current portion2273一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277一年或一营业周期内到期长

27、期应付票据及款项-关系人long-term notes and accounts payables to related parties-current portion2278其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion228229其它流动负债other current liabilities2281销项税额VAT received(or output tax)2283暂收款temporary receipts2284代收款receipts under custody2285估计售后服务/保固负债estimated

28、warranty liabilities2291递延所得税负债deferred income tax liabilities2292递延兑换利益deferred foreign exchange gain2293业主(股东)往来owners' current account2294同业往来current account with others2298其它流动负债-其它other current liabilities-others23长期负债long-term liabilities231应付公司债corporate bonds payable2311应付公司债corporate bo

29、nds payable2319应付公司债溢价(折价)premium(discount) on corporate bonds payable232长期借款long-term loans payable2321长期银行借款long-term loans payable-bank2324长期借款-业主long-term loans payable-owners2325长期借款-员工long-term loans payable-employees2327长期借款-关系人long-term loans payable-related parties2328长期借款-其它long-term loans

30、 payable-other233长期应付票据及款项long-term notes and accounts payable2331长期应付票据long-term notes payable2332长期应付帐款long-term accounts pay-able2333长期应付租赁负债long-term capital lease liabilities2337长期应付票据及款项-关系人Long-term notes and accounts payable-related parties2338其它长期应付款项other long-term payables234估计应付土地增值税accr

31、ued liabilities for land value increment tax2341估计应付土地增值税estimated accrued land value incremental tax pay-able235应计退休金负债accrued pension liabilities2351应计退休金负债accrued pension liabilities238其它长期负债other long-term liabilities2388其它长期负债-其它other long-term liabilities-other28其它负债other liabilities281递延负债def

32、erred liabilities2811递延收入deferred revenue2814递延所得税负债deferred income tax liabilities2818其它递延负债other deferred liabilities286存入保证金deposits received2861存入保证金guarantee deposit received288杂项负债miscellaneous liabilities2888杂项负债-其它miscellaneous liabilities-other3业主权益owners' equity31资本capital311资本（或股本）cap

33、ital3111普通股股本capital-common stock3112特别股股本capital-preferred stock3113预收股本capital collected in advance3114待分配股票股利stock dividends to be distributed3115资本capital32资本公积additional paid-in capital321股票溢价paid-in capital in excess of par3211普通股股票溢价paid-in capital in excess of par-common stock3212特别股股票溢价paid

34、-in capital in excess of par-preferred stock323资产重估增值准备capital surplus from assets revaluation3231资产重估增值准备capital surplus from assets revaluation324处分资产溢价公积capital surplus from gain on disposal of assets3241处分资产溢价公积capital surplus from gain on disposal of assets325合并公积capital surplus from business c

35、ombination3251合并公积capital surplus from business combination326受赠公积donated surplus3261受赠公积donated surplus328其它资本公积other additional paid-in capital3281权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282资本公积-库藏股票交易additional paid-in capital-treasury stock trans-actions33保留盈余(或

36、累积亏损)retained earnings (accumulated deficit)331法定盈余公积legal reserve3311法定盈余公积legal reserve332特别盈余公积special reserve3321意外损失准备contingency reserve3322改良扩充准备improvement and expansion reserve3323偿债准备special reserve for redemption of liabilities3328其它特别盈余公积other special reserve335未分配盈余(或累积亏损)retained earni

37、ngs-unappropriated (or accumulated deficit)3351累积盈亏accumulated profit or loss3352前期损益调整prior period adjustments3353本期损益net income or loss for current period34权益调整equity adjustments341长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411长期股权投资未实现跌价损失unrealized loss

38、on market value decline of long-term equity investments342累积换算调整数cumulative translation adjustment3421累积换算调整数cumulative translation adjustments343未认列为退休金成本之净损失net loss not recognized as pension cost3431未认列为退休金成本之净损失net loss not recognized as pension costs35库藏股treasury stock351库藏股treasury stock3511库藏

39、股treasury stock36少数股权minority interest361少数股权minority interest3611少数股权minority interest4营业收入operating revenue41销货收入sales revenue411销货收入sales revenue4111销货收入sales revenue4112分期付款销货收入installment sales revenue417销货退回sales return4171销货退回sales return419销货折让sales allowances4191销货折让sales discounts and allo

40、wances46劳务收入service revenue461劳务收入service revenue4611劳务收入service revenue47业务收入agency revenue471业务收入agency revenue4711业务收入agency revenue48其它营业收入other operating revenue488其它营业收入-其它other operating revenue4888其它营业收入-其它other operating revenue-other5营业成本operating costs51销货成本cost of goods sold511销货成本cost o

41、f goods sold5111销货成本cost of goods sold5112分期付款销货成本installment cost of goods sold512进货purchases5121进货purchases5122进货费用purchase expenses5123进货退出purchase returns5124进货折让charges on purchased merchandise513进料materials purchased5131进料material purchased5132进料费用charges on purchased material5133进料退出material

42、purchase returns5134进料折让material purchase allowances514直接人工direct labor5141直接人工direct labor515518制造费用manufacturing overhead5151间接人工indirect labor5152租金支出rent expense, rent5153文具用品office supplies (expense)5154旅费travelling expense, travel5155运费shipping expenses, freight5156邮电费postage (expenses)5157修缮费

43、repair(s) and maintenance (expense )5158包装费packing expenses5161水电瓦斯费utilities (expense)5162保险费insurance (expense)5163加工费manufacturing overhead-outsourced5166税捐taxes5168折旧depreciation expense5169各项耗竭及摊提various amortization5172伙食费meal (expenses)5173职工福利employee benefits/welfare5176训练费training (expense

44、)5177间接材料indirect materials5188其它制造费用other manufacturing expenses56劳务成本制ervice costs561劳务成本service costs5611劳务成本service costs57业务成本gency costs571业务成本agency costs5711业务成本agency costs58其它营业成本other operating costs588其它营业成本-其它other operating costs-other5888其它营业成本-其它other operating costs-other6营业费用operat

45、ing expenses61推销费用selling expenses615618推销费用selling expenses6151薪资支出payroll expense6152租金支出rent expense, rent6153文具用品office supplies (expense)6154旅费travelling expense, travel6155运费shipping expenses, freight6156邮电费postage (expenses)6157修缮费repair(s) and maintenance (expense)6159广告费advertisement expens

46、e, advertisement6161水电瓦斯费utilities (expense)6162保险费insurance (expense)6164交际费entertainment (expense)6165捐赠donation (expense)6166税捐taxes6167呆帐损失loss on uncollectible accounts6168折旧depreciation expense6169各项耗竭及摊提various amortization6172伙食费meal (expenses)6173职工福利employee benefits/welfare6175佣金支出commiss

47、ion (expense)6176训练费training (expense)6188其它推销费用other selling expenses62管理及总务费用general & administrative expenses625628管理及总务费用general & administrative expenses6251薪资支出payroll expense6252租金支出rent expense, rent6253文具用品office supplies6254旅费travelling expense, travel6255运费shipping expenses,freigh

48、t6256邮电费postage (expenses)6257修缮费repair(s) and maintenance (expense)6259广告费advertisement expense, advertisement6261水电瓦斯费utilities (expense)6262保险费insurance (expense)6264交际费entertainment (expense)6265捐赠donation (expense)6266税捐taxes6267呆帐损失loss on uncollectible accounts6268折旧depreciation expense a6269

49、各项耗竭及摊提various amortization6271外销损失loss on export sales6272伙食费meal (expenses)6273职工福利employee benefits/welfare6274研究发展费用research and development expense6275佣金支出commission (expense)6276训练费training (expense)6278劳务费professional service fees6288其它管理及总务费用other general and administrative expenses63研究发展费用r

50、esearch and development expenses635638研究发展费用research and development expenses6351薪资支出payroll expense6352租金支出rent expense, rent6353文具用品office supplies6354旅费travelling expense, travel6355运费shipping expenses, freight6356邮电费postage (expenses)6357修缮费repair(s) and maintenance (expense)6361水电瓦斯费utilities (

51、expense)6362保险费insurance (expense)6364交际费entertainment (expense)6366税捐taxes6368折旧depreciation expense6369各项耗竭及摊提various amortization6372伙食费meal (expenses)6373职工福利employee benefits/welfare6376训练费training (expense)6378其它研究发展费用other research and development expenses7营业外收入及费用non-operating revenue and expenses, other income(expense)7174营业外收入non-operating revenue711利