财务会计及科目管理知识分析中英文对照

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1112零用金/周转金pettycash/revolvingf途现金cashintransit1123短期投资-政府债券short-terminve1124短期投资-受益凭证short-terminves短期投资-公司债short-terminvestts-otherllowanceforreductionofshort-terminvestmenttomar1137应收票据-关系人notesreceivable-ewancefor1142应收分期帐款installmentaccountsre-relatedpartieswancefore1183买卖远汇折价discountonforwardee1185应收退税款incometaxrefundrecei1187其它应收款-关系人otherreceivabl1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivabgoodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoodss1224在制品workinprocess1225委外加工workinprocess-outsourcntransit1229备抵存货跌价损失allowanceforreductionofinventorytomarkets1281进项税额VATpaid(orinputtaATpaidoroverpaidVAT)1284代付款paymentonbehalfofothers1291递延所得税资产deferredincometaxeignexchas1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandlong-termi1311偿债基金redemptionfund(orsinkingfund)1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds1322长期债券投资long-termbondinvest1323长期不动产投资long-termrealestatervalueoflifeinsurance1328其它长期投资otherlong-terminvestlowanceforexcessofcostovermarketvalueoflong1411土地land1418土地-重估增值land-revaluationincs1428土地改良物-重估增值landimprov1438房屋及建物-重估增值buildings-re1448机(器)具-重估增值machinery-revs1751计算机软件computersoftwarecos1788其它无形资产-其它otherintangiblet1813长期预付保险费long-termprepaidin1847长期应收票据及款项与催收帐款-关8其它长期应收款项otherlong-termre1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccountementalvaluefromrevaluationfdeposit-other21~22流动负债currentliabilities2112银行借款bankloangs-owners2117短期借款-关系人short-termborrogs-other212应付短期票券short-termnotesandbiliscountonshort-termnotesandbillspayable2137应付票据-关系人notespayable-re2138其它应付票据othernotespayable2161应付所得税incometaxpayable2174应付营业税accruedVATpayable付远汇款-外币forwardexchange2183买卖远汇溢价premiumonforward2184应付土地房屋款payablesonlandatherpayables2191应付股利dividendpayableble2198其它应付款-其它otherpayables-业周期内到期长期负债long-termliabilities-currentportion2272一年或一营业周期内到期长期借款l2273一年或一营业周期内到期长期应付票yableduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccnt2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentp2281销项税额VATreceived(oroutput2285估计售后服务/保固负债estimatedwx2292递延兑换利益deferredforeignexcha2293业主(股东)往来owners'currentacco2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-otherse21长期银行借款long-termloanspayable-bankble-ownersgtermloanspable-other2333长期应付租赁负债long-termcapital2337长期应付票据及款项-关系人Long-t2338其它长期应付款项otherlong-termp234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax2341估计应付土地增值税estimatedac计退休金负债accruedpensionliabil238其它长期负债otherlong-termliabilitiesmliabilities-other281递延负债deferredliabilities2814递延所得税负债deferredincometaxliabilities2818其它递延负债otherdeferredliabilitiesbilities-other3业主权益owners'equity311资本(或股本)capitalkke3114待分配股票股利stockdividendsto321股票溢价paid-incapitalinexcessofpar3211普通股股票溢价paid-incapitalin3212特别股股票溢价paid-incapitaline323资产重估增值准备capitalsurplusfro324处分资产溢价公积capitalsurplusfromgainondisposalofassetsfromgainondisposalofassets328其它资本公积otheradditionalpaid-in3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunder3282资本公积-库藏股票交易additionals331法定盈余公积legalreserve3311法定盈余公积legalreservereservee3323偿债准备specialreserveforredemptionofliabilities3353本期损益netincomeorlossforcur341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflon3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflo343未认列为退休金成本之净损失netlo351库藏股treasurystock361少数股权minorityinterest3611少数股权minorityinterest4191销货折让salesdiscountsandall488其它营业收入-其它otheroperatinggrevenue-other51销货成本costofgoodssold511销货成本costofgoodssoldrial514直接人工directlabor5141直接人工directlabord5163加工费manufacturingoverhead-out5169各项耗竭及摊提variousamortizatione5188其它制造费用othermanufacturinge571业务成本agencycostsosts588其它营业成本-其它otheroperatinggcosts-other6161水电瓦斯费utilities(expense)nsi625~628管理及总务费用general&adtravellingexpense,travel6266税捐taxesnp6288其它管理及总务费用othergenerala6361水电瓦斯费utilities(expense)6366税捐taxesn它研究发展费用otherresearchane入interestrevenuee712投资收益investmentincome7121权益法认列之投资收益investmen7122股利收入dividendsincome7123短期投资市价回升利益gainonmart714处分投资收益gainondisposalofinv7141处分投资收益gainondisposalo715处分资产溢价收入gainondisposal7151处分资产溢价收入gainondisposnoperatingr7481捐赠收入donationincomee7485存货盘盈gainonphysicalinventory7486存货跌价回升利益gainfrompricerecoveryofinventory7487坏帐转回利益gainonreversalofb7488其它营业外收入-其它othernon-oper7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethodstomarket754处分投资损失lossondisposalofinv7541处分投资损失lossondisposalof755处分资产损失lossondisposalofass7551处分资产损失lossondisposalofes7885存货盘损lossonphysicalinventory7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movir8所得税费用(或利益)incometaxexpenset81所得税费用(或利益)incometaxexp811所得税费用(或利益)incometaxex8111所得税费用(或利益)incometax9非经常营业损益nonrecurringgainorlo91停业部门损益gain(loss)fromdiscon911停业部门损益-停业前营业损益i