新准则中英文会计科目对照

1、（新准则）中英文会计科目对照中英文会计科目对照表参考中国会计科目中英文对照代码 名称 代码 名称 代码 名称 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 equiva lents1111库存现金cash on hand1112零用金/周转金petty cash/revolvingfunds1113银行存款1116在途现金1117约当现金1118其它现金及 约当现金other cash and cash equivalents112短期投资short-term investment1121短期投资-股票short

2、-terminvestments - stock1122短期投资-短期票券short-termin vestments - short-termnotes and billsin banks intransitequivale ntscashcashcashrket113应收票据notes receivable应收票据notesreceivable应收票据贴现discou ntedn otesvable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allowanee for

3、 u ncollec- tibleaccounts-notes receivable114应收帐款accounts receivable1123短期投资-政府债券short-term ments - governmentbonds1124短期投资-受益凭证short-term ments - beneficiarycertificates 1125短期投资-公司债short-term ents -corporate bonds1128短期投资-其它short-termin vestments - other1129备抵短期投资跌价损失allowanee reductionofshort-ter

4、minvestmentin vestin vestin vestmforto ma11311132recei11371141应收帐款accounts receivable1142应收分期帐款installmentaccounts receivable1147应收帐款-关系人accounts receivable - related parties1149备抵呆帐 应收帐款allowanee for u ncollec- tibleaccounts - accounts receiv able118其它应收款other receivables1181应收出售远汇款forward excha ng

5、e co ntract receivable1182应收远汇款-外币forward exchange con tract receivable- foreig n curre ncies1183买卖远汇折价discounton forward ex-cha nge con tract1184应收收益earned revenue receivable1185应收退税款in come tax refund receiv able1187其它应收款-关系人other receivables - related parties1188其它应收款-其它other receivables-other原料r

6、aw materials物料supplies在途原物料materials and supplies in transit1229备抵存货跌价损失allowanee for redu etion of1189备抵呆帐uneollee- tible-其它应收款aeeo unts -allowa nee forother reeeivables121122存货1211inven tories12121213商品存货寄销商品在途商品mereha ndise1219etio n12211222122312241225eedinven torycon sig nedgoodsgoods备抵存货跌价损失of

7、 inventory to制成品finishedin transitallowanee for redumarketgoods寄销制成品con sig nedfini shed good副产品by-products在制品work in proeess委外加工work in proeess - outsour122612271228inventory to market1287预付薪资prep aid p ayroll预付租金prep aid rents预付保险费prep aid in suranee用品盘存officesupplies预付所得税prep aid in come tax其它预付费

8、用other prep aidexpense s126预付款项prepayments1261预付货款prepayment for purchases1268其它预付款项other prepayments 128129其它流动资产other current asset s1281进项税额VAT paid ( orinput tax)1282留抵税额excessaid VAT)12831284员工借支advances to empioyees存出保证金125预付费用prep aid expen ses125112521253125412551258VAT paid (or overp暂付款temp

9、orary代付款paymentp ayme ntson behalf of others128512861288refundable deposits受限制存款certificate of deposit-restricted1291递延所得税资产deferred in come tax assets1292递延兑换损失deferred foreign excha nge losses1293业主(股东)往来owners(stockholders)curre nt acco unt1294同业往来current account with other s1298其它流动资产-其它other cu

10、rrent ass ets - other13基金及长期投资fun dsvestme nts131基金fun ds1311偿债基金redemptiong fund)1312132长期投资Iong-term investmentsand Iong-term infund (or sinkin改良及扩充基金fundexpansion意外损失准备基金contingency fund退休基金pension fund其它基金other fundsfor improvement and13131314131814281321长期股权投资Ion g-termequity in vestmen ts1322长

11、期债券投资Ion g-termbond in vestmen ts1323长期不动产投资Iong-term real estate in-vestments1324人寿保险现金解约价值cash surrender value of lifein sura nee1328其它长期投资other Ion g-termin vestmen ts1329备抵长期投资跌价损失allowanee for excess of costover market value of Ion g-term in vestme nts14 15固定资产property , plant, and eq uipment14

12、1地land二地land二地-重估增值land - revaluationincr14111418eme nt改良物land improvements二地改良物land improvements二地改良物-重估增值land improvements - revaluati on in creme nts1429累积折旧epreciation - land improvements 143房屋及建物buildings1431房屋及建物buildi ngs 1438房屋及建物-重估增值buildings -reval uati on in creme nts1439累积折

13、旧-房屋及建物accumulated d epreciation -buildings 144146机（器）具及设备uipment1441机（器）具machinery 1448机（器）具-重估增值uati on in crements 1449累积折旧-机（器）具eciation - machinery151租赁资产leased assets1511租赁资产leased assets1519累积折旧-租赁资产accumulated dep reciation-leased assets152租赁权益改良leasehold improvements地改良物accumulated dmachine

14、ry and eqmachinery - revalaccumulated depr1521租赁权益改良leasehold imp roveme nt s1529累积折旧-租赁权益改良accumulated depreciation -leasehold improvements156未完工程及预付购置设备款construction in progress and prepaymentsfor equipment1561未完工程1562预付购置设备款prepayment pment158杂项固定资产miscellaneousplant, and equipment1581杂项固定资产misce

15、lla neousplant, and equipment1588杂项固定资产-重估增值miscellaneous property,plant, and equipment - revalua tion in creme nts1589累积折旧-杂项固定资产accumulated depreciation -miscellaneousproperty,plant, and equipment16递耗资产depletable assets161递耗资产depletable assets1611天然资源natural resources1618天然资源-重估增值natural resources

16、constructionin progressfor equiproperty,property,-revaluati onin creme nts1619累积折耗-天然资源accumulated dep letion - naturalresources17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franchise仃31特许权franchise174著作权copyright仃41著作权copyright175计算机软件computer software1751

17、计算机软件computer software cost176商誉goodwill仃61商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产other intangibles1781递延退休金成本deferred pen sion c osts1782租赁权益改良s1788其它无形资产ssets - other18其它资产other181递延资产deferred assets1811债券发行成本deferred bond issuan ce costs1812长期预付租金Ion g-term prep aid ren

18、t1813长期预付保险费Ion g-term prep aid in sura nee1814递延所得税资产deferred in come tax assets1815预付退休金prep aid pen sion1818其它递延资产other deferred182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m notes , accounts and overdueleasehold imp roveme nt-其它other intangibleaassetscostassetsIon g-terreceivables1841长期

19、应收票据Ion g-term n otes recei vable1842长期应收帐款Iong-term accounts rec eivable1843催收帐款overdue receivables1847长期应收票据及款项与催收帐款-关系人Iong-term notes, accountsand overdue receivables- related p arties1848其它长期应收款项other Iong-term re ceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanee for uncollectibleaccounts -Iong-termnot

20、es, accounts and overduereceivables185出租资产assets leased to1851出租资产assets leased1858出租资产-重估增值assetsothers - in creme ntalion1859累积折旧-出租资产accumulated depreciation- assets leased to othersothersto othersleased tovalue from revaluat186存出保证金refun dabledeposit1861存出保证金refundable188杂项资产miscellaneous1881受限制

21、存款certificaterestricted1888杂项资产-其它miscellaneous assets-other2负债liabilities21 22流动负债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-termborrowi ngs - owners2115短期借款-员二short-termborrowi ngs - empioyees2117短期借款-关系人short-termborrowings-related

22、 p arties2118短期借款-其它short-termborrowi ngdepo sitsassets ofdeposits - other212应付短期票券short-term notes and biIls payable2121应付商业本票commercial paper pa yable2122银行承兑汇票bank acceptance2128其它应付短期票券other short-term n otes and billspayable2129应付短期票券折价discount on shortterm notes andbills payable213应付票据notes pa

23、yable2131应付票据notes payable2137应付票据-关系人notes payable - rel ated parties2138其它应付票据other notes payable214应付帐款accountspay able2141应付帐款accounts payable2147应付帐款-关系人accountspayable -related p arties216应付所得税in come taxes p ayable2161应付所得税in come tax p ayable217应付费用accrued expenses2171应付薪2172应付租金accrued p ay

24、rollaccrued 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 payabl e- other2178其它应付费用other accrued expense s payable218219其它应付款other payables2181应付购入远汇款forward excha nge con tract p ayable2182应付远汇款-外币forward exchange con tract p ayable -foreig n curre

25、 ncies2183买卖远汇溢价premium on forward e xcha nge con tract2184应付土地房屋款payablesd building purchased2185应付设备款Payables on2187其它应付款-关系人other related parties2191on land anequipmentp ayables应付股禾U divide ndp ayable应付红禾U bonus payable应付董监事酬劳com pen sati onp ayabldirectors and supervisors21922193e toterm loans p

26、ayable - current portion2273一年或一营业周期内到期长期应付票据 及款项Iong-term notes and accounts pay able due within one yearor one operatin g cycle2277一年或一营业周期内到期长期应付票据 及款项-关系人Iong-term notes and accou nts payables to relatedparties - current p orti on2198其它应付款-其它her226预收款项advanee2261预收货款sales nadvanee2262预收收入revenue

27、other payables - otrecei ptsreve nue received ireceived in advance2268其它预收款other227一年或一营业周期内到期长期负债erm liabilities -current portion2271一年或一营业周期内到期公司债adva nee rece iptslong-tcorporate bonds payable - current portion2272年或一营业周期内到期长期借款long-2278其它一年或一营业周期内到期长期负债otherIong-term lia- bilities - current port

28、i on228229其它流动负债other current liabili ties2281销项税额VAT received(orout put tax)22832284unt暂收款temporaryreceipts代收款receipts under custody估计售后服务/保固负债estimated warliabilities递延所得税负债deferred in come tax2285ranty2291liabilities2292递延兑换利益deferred foreign nge gain2293业主(股东)往来owners currentexchaacco2294司业往来cur

29、rentacco unt withothers2298其它流动负债-其它-othersother currentliabilities23长期负债Iong-termliabilities231应付公司债corporate bonds payabi e2311应付公司债corporate bon ds p ayab le2319应付公司债溢(折)价premium(discount)oncorpo ratebonds p ayable232长期借款Ion g-termloa nsp ayable2321长期银仃借款Ion g-termloa nsp ayable -bank2324长期借款-业主I

30、ong-termloa nsp ayable -owners2325长期借款-员工long-termloa nsp ayable -empio yees2327长期借款-关系人Iong-termloans payable-related1p arties2328长期借款-其它Iong-termloa nsp ayable -other233长期应付票据及款项Iong-termnotes and accountsp ayable2331长期应付票据Ion g-termno tesp ayable2332长期应付帐款Ion g-termacco untspafor land value in cr

31、eme nt tax2341估计应付土地增值税estimated accr ued land valuein creme ntaltax p ay-able235应计退休金负债accrued pensionliabilities2351应计退休金负债accrued pen sion li abilities238其它长期负债other Iong-termliabilities2388其它长期负债-其它other Iong-term liabilities -other28其它负债other liabilities281递延负债deferred liabilitiesy-able2333长期应付

32、租赁负债Iong-termease liabilities2337长期应付票据及款项-关系人m notes and accountsparties2338其它长期应付款项yables234估计应付土地增值税capital lp ayableLon g-ter-relatedother Iong-termpaaccrued liabilities2811递延收入deferred revenue2814递延所得税负债deferred in come taxliabilities2818其它递延负债other deferred liabilitie s286存入保证金depositsreceived

33、2861存入保证金guara ntee depo sit ved288杂项负债miscellaneous liabilities2888杂项负债-其它miscellaneous ities - other 3业主权益owners equity31资本capital311资本（或股本）capi tal3111普通股股本capitalk待分配股票股利stock divide nds to be distributed3115资本capitalcomm onreceiliabilstoc31123113特别股股本capital - preferred预收股本capitalcollected in a

34、dvancstocke311432资本公积additional321股票溢价paid-inf par3211普通股股票溢价xcess of par-3212特别股股票溢价ess of par- preferred323资产重估增值准备assets revaluati on3231资产重估增值准备capi tal surplus fr om assetsrevaluation324处分资产溢价公积capital surplus from gain on disposalof assets3241处分资产溢价公积capi tal surplus fr om gain ondisposalof as

35、sets325合并公积capital surplusfrom business comb in ati on3251合并公积capital surplus from busi n ess comb in ation326受赠公积donated surplusp aid-in cap italcapital in excess op aid-i nstockcapital in ecomm onpaid-in capital in excstockcap ital sur plus from3261受赠公积donated surplus328其它资本公积other additional paid

36、-incap ital3281权益法长期股权投资资本公积additional paid-in capital from investee under e quity3282 s33保留盈余(或累积亏损)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con ti ngency reserve3322改良扩充准备improvementand expansion reserve3323偿债准备special res

37、erve for redemp tion ofliabilities3328其它特别盈余公积other special ve335未分配盈余(或累积亏损)retainedngs-unappropriated (or accumulated it)method资本公积-库藏股票交易additional pa capital -treasury stock trans-actionid-inreserearnidefic3351累积盈亏accumulatedprofit or loss3352前期损益调整ts3353本期损益netrent period34权益调整equity341长期股权投资未实

38、现跌价损失ed loss on market value decline term equityinvestments3411长期股权投资未实现跌价损失zed loss on market value decline -term equityinvestments342累积换算调整数cumulativetranslationadjustme nt3421累积换算调整数cumulative tran slati on adjustments343未认列为退休金成本之净损失net lossnot recognizedas pension cost3431未认列为退休金成本之净损失net loss

39、not recognized as pension costs35库藏股treasury stockprior period adjustmenin come or loss for curadjustme ntsun realiz oflong-un realiof long351库藏股treasury stock3511库藏股treasury stock36少数股权minority interest361少数股权minorityinterest3611少数股权minorityinterest4营业收入op erat ingrevenue41销货收入sales revenue411销货收入s

40、ales revenue4111销货收入sales revenue4112分期付款销货收入installmentsales revenue417销货退回sales return4171销货退回sales return419销货折让sales allowances4191销货折让sales discountsand allo 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

41、其它营业收入other operatingrevenue488其它营业收入-其它other operating r evenue4888其它营业收入-其它other op erat ing revenue - other5营业成本op erat ing costs51销货成本cost of goods sold511销货成本cost of goods sold5111销货成本cost of goods sold5112分期付款销货成本installmentcost ofgoods sold512进货purchases5121进货purchases5122进货费用5123进货退出5124进货折让

42、cha ndise513进料materials purchased5131进料material purchased5132进料费用charges on purchased mat erialpu rchase purchasechargesexpensesreturnson purchased mer5133进料退出material purchase5134进料折让material purchasereturnsallowa nces514直接人工direct labor5141直接人direct labor515518制造费用manufacturing d5151间接人5152overhea

43、51535154515551565157in direct labor租金支出rent expense,文具用品office旅费travelling、4 4 s s I II I 运费shipping邮电费 修缮费po stagerep air(s)rentsupp liesexpense,(expense)travelfreightexpen ses,(ex pen ses)and maintenance (expense )5158516151625163包装费水电瓦斯费utilities(expense)保险费in sura nee (ex pen se)力口工费manufacturin

44、g overhead - oup ack ingexpensestsourced5166税捐taxes5168折旧depreciationexpense5169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)5177间接材料in direct materials5188其它制造费用other manufacturing e xpenses56劳务成本制ervice costs561劳务成本service costs5611劳务成本

45、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 operatingcosts-other5888其它营业成本-其它other op erat ing costs - other6营业费用op erat ingexpen ses61推销费用selling expenses615618推销费用selling expenses6151薪资支出payroll expense615261536154615561566157

46、租金支出rent expense,文具用品office旅费travelling、4 4 J J I II I 运费shipping邮电费 修缮费supp liesrent(expense)travelfreightexpense,expen ses,po stage (ex pen ses) repair(s) andmaintenance (expense)6159广告费rtiseme nt水电瓦斯费utilities (expense)保险费in suranee(ex pen se)交际费entertainment(expense)捐赠donation(expense)税扌捐taxes呆帐

47、损失loss on uncollectibleaccoadvertiseme ntexpen se, adve616161626164616561666167unts616861696172617361756176折旧depreciationexpense各项耗竭及摊提various amortizati on伙食费meal (expenses)职工福禾U empioyee benefits/welfare佣金支出commissi on(ex pen se)训练费training (expense)6188其它推销费用other selling expenses62管理及总务费用general

48、 & administrativ e expenses625628管理及总务费用general & admi ni strative expenses6251薪资支出payroll expense租金支出rent expense,文具用品office旅费travelling、4 4 s s I II I 运费shipping邮电费修缮费62526253625462556256rentsupp liesexpen se, travelexpen ses,freight6257xpense)6259广告费rtiseme nt 6261po stage (ex pen ses) re

49、pair(s) andmaintenance (eadvertiseme ntexpen se, adve62626264626562666267水电瓦斯费utilities (expense)保险费in suranee(ex pen se)交际费entertainment(expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectibleaccoun ts626862696271627262736274折旧depreciationexpense a各项耗竭及摊提various amortizati on夕卜销损失loss on expor

50、t sales伙食费meal (expenses)职工福禾U empioyee benefits/welfare研究发展费用research and development6275627662786288expense佣金支出commissi on(ex pen se)训练费training (expense)劳务费professionalservice fees其它管理及总务费用other general and administrativeexpenses63研究发展费用research and developme nt expenses635638研究发展费用research and d

51、ev elopment expen ses6351薪资支出payroll expense租金支出rent expense,文具用品office旅费travelling、4 4 s s I II I 运费shipping6352635363546355rentsupp liesexpense,expen ses,travelfreight6356由P电费postage (expenses)6357修缮费repair(s) and maintenance (e xpense)6361636263646366636863696372637363766378水电瓦斯费utilities (expens

52、e)保险费in sura nee(ex pen se)交际费entertainment (expense)税扌捐taxes折旧depreciationexpense各项耗竭及摊提various amortizati on伙食费meal (expenses)职工福禾U empioyee benefits/welfare训练费training(expense)其它研究发展费用other research anddevel opmentexpen ses7营业外收入及费用non-operatingrevenueand expenses, other income(expense) 7174营业外收入

53、non-operatingrevenue711禾U息收入interest revenue7111利息收入in terest reve nu e/in come712投资收益in vestme ntin come7121权益法认列之投资收益in vestme nt in comerecognized under equity method 7122股利收入divide nds income 7123短期投资市价回升利益gaint price recovery of short-term713兑换利益foreign exchange7131兑换利益foreign exchange gain714处

54、分投资收益gain on disposal of estme nts7141处分投资收益gain on disposaln vestme nts715处分资产溢价收入gain on disposal assets7151处分资产溢价收入gain on disposal of assets748其它营业外收入other non-operating r evenue7481捐赠收入do nation in come7482租金收入rent revenue/income7483佣金收入commissi onrevenu e/i ncom 7484出售下脚及废料收入revenue from sal e of seraps7485存货盘盈gain on physieal inventory 7486存货跌价回升利益gain f