会计科目中英文对照表

1、企企业业会会计计制制度度会会计计科科目目中中英英文文对对照照表表编编号号科科目目名名称称中中 文文英英 文文一一、资资产产类类AssetsAssets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902银行本票Cashierscheque100903银行汇票Bankdraft100904信用卡Creditcard100905信用证保证金L/CGuaranteede

2、posits100906存出投资款Refundabledeposits1101短期投资Short-terminvestments110101股票Short-terminvestments-stock110102债券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110104其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves1111应收票据Notereceivable银行承

3、兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othernotesreceivable1141坏账准备Baddebtreserves1151预付账款Advancemoney1161应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221

4、包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品进销差价Differencesbetweenpurchasingandsellingprice编编号号科科目目名名称称中中 文文英英 文文1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis1271受托代销商品Commiss

5、ionedandsellthegoodsonacommissionbasis1281存货跌价准备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks140101股票投资Investmentonstocks140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-t

6、erminvestmentonbonds140201债券投资Investmentonbonds140202其他债权投资Otherinvestmentonbonds1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserve债权投资减值准备Bcreditorsrightsinvestmentdepreciationreserves1431委托贷款Entrustloans143101本金Principal143102利息Interest143103减值准备De

7、preciationreserves1501固定资产Fixedassets房屋建筑物BuildingStructure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationrese

8、rves1601工程物资Projectgoodsandmaterial160101专用材料Special-purposematerial160102专用设备Special-purposeequipment160103预付大型设备款Prepaymentsforequipment160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinn

9、ovationproject大修理工程Generaloverhaulproject编编号号科科目目名名称称中中 文文英英 文文1605在建工程减值准备Construction-in-processdepreciationreserves1701固定资产清理Liquidationoffixedassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备IntangibleAssetsdepreciation

10、reserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处理财产损溢Waitdealassetslossorincome191101待处理流动资产损溢Waitdealintangibleassetslossorincome191102待处理固定资产损溢Waitdealfixedassetslos

11、sorincome二二、负负债债类类 LiabilityLiability 短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Ta

12、xpayable217101应交增值税valueaddedtaxpayable21710101进项税额WithholdingsonVAT21710102已交税金Payingtax21710103转出未交增值税UnpaidVATchangeover21710104减免税款Taxdeduction21710105销项税额SubstitutedmoneyonVAT21710106出口退税Taxreimbursementforexport21710107进项税额转出ChangeoverwithnoldingsonVAT编编号号科科目目名名称称中中 文文英英 文文21710108出口抵减内销产品应纳税额

13、Exportdeductdomesticsalesgoodstax21710109转出多交增值税OverpaidVATchangeover21710110未交增值税UnpaidVAT217102应交营业税Businesstaxpayable217103应交消费税Consumptiontaxpayable217104应交资源税Resourcestaxpayable217105应交所得税Incometaxpayable217106应交土地增值税Incrementtaxonlandvaluepayable217107应交城市维护建设税Taxformaintainingandbuildingcitie

14、spayable217108应交房产税Housingpropertytaxpayable217109应交土地使用税Tenuretaxpayable217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable217111应交个人所得税Personalincometaxpayable2176其他应交款Otherfundinconformitywithpaying2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201待转资产价值Pen

15、dingchangeroverassetsvalue2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear2311应付债券Bondspayable231101债券面值Facevalue,Parvalue231102债券溢价Premiumonbonds231103债券折价Discountonbonds231104应计利息Accruedinter

16、est2321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear2331专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear2341递延税款Deferraltaxes编

17、编号号科科目目名名称称中中 文文英英 文文三三、所所有有者者权权益益类类 OwnersOwners EquityEquity资本Capita3101实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积Capitalreserve311101资本(或股本)溢价Cpital(orStock)premium311102接受捐赠非现金资产准备Receivenon-cashdonatereserve311103股权投资准备Stockrightinve

18、stmentreserves311105拨款转入Allocatesumschangeoverin311106外币资本折算差额Foreigncurrencycapital311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserves312101法定盈余公积Legalsurplus312102任意盈余公积Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104储备基金Reservefund312105企业发展基金Enterpriseexpensionfund312106利润归还投资Profit

19、scapitalizadonreturnofinvestment利润Profits3131本年利润Currentyearprofits3141利润分配Profitdistribution314101其他转入Otherchengeoverin314102提取法定盈余公积Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取储备基金Withdrawalreservefund314105提取企业发展基金Withdrawalreserveforbusinessexpansion314106提取职工奖励及福

20、利基金Withdrawalstaffandworkersbonusandwelfarefund314107利润归还投资Profitscapitalizadonreturnofinvestment314108应付优先股股利PreferredStockdividendspayable314109提取任意盈余公积Withdrawalothercommonaccumulationfund314110应付普通股股利CommonStockdividendspayable314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)31411

21、5未分配利润Undistributedprofit四四、成成本本类类 Cost4101生产成本Costofmanufacture410101基本生产成本Basecostofmanufacture410102辅助生产成本Auxiliarycostofmanufacture4105制造费用Manufacturingoverhead编编号号科科目目名名称称中中 文文英英 文文材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welf

22、are会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费S

23、undrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation4107劳务成本Servicecosts五五、损损益益类类ProfitProfit andand lossloss 收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue5102其他业务收入Otheroperatingrevenue材

24、料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue编编号号科科目目名名称称中中 文文英英 文文返还所得税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves5203补贴收入Subsidizerevenue国家扶持补贴收入

25、Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue5301营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges5401主营业务成本Opera

26、tingcosts产品销售成本Costofgoodssold服务成本Costofservice5402主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge费用Expenses5501营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees编编号号科科目目名名称称中中 文文英英 文文5502管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Offi