会计科目中英对照

1、一、资产类 assets流动资产 current assets货币资金 cash and cash equivalents1001现金 cash1002银行存款 cash in bank1009其他货币资金 other cash and cash equivalents100901外埠存款 other city cash in bank100902银行本票 cashiers cheque100903银行汇票 bank draft100904信用卡 credit card100905信用证保证金 l/c guarantee deposits100906存出投资款refundable deposi

2、ts1101短期投资 short-term investments110101股票 short-term investments - stock110102债券 short-term investments - corporate bonds110103基金 short-term investments - corporate funds110110其他 short-term investments - other1102短期投资跌价准备 short-term investments falling price reserves应收款 account receivable1111应收票据 no

3、te receivable银行承兑汇票bank acceptance商业承兑汇票trade acceptance1121应收股利 dividend receivable1122应收利息 interest receivable1131应收账款 account receivable1133其他应收款other notes receivable1141坏账准备 bad debt reserves1151预付账款 advance money1161应收补贴款 cover deficit by state subsidies of receivable库存资产 inventories1201物资采购 s

4、upplies purchasing1211原材料 raw materials1221包装物 wrappage1231低值易耗品low-value consumption goods1232材料成本差异materials cost variance1241自制半成品semi-finished goods1243库存商品 finished goods1244商品进销差价 differences between purchasing and selling price1251委托加工物资work in process - outsourced1261委托代销商品 trust to and sell

5、 the goods on a commission basis1271受托代销商品 commissioned and sell the goods on a commissionbasis1281存货跌价准备 inventory falling price reserves.1291分期收款发出商品 collect money and send out the goods by stages1301待摊费用 deferred and prepaid expenses长期投资 long-term investment1401长期股权投资 long-term investment on stoc

6、ks140101股票投资 investment on stocks140102其他股权投资 other investment on stocks1402长期债权投资 long-term investment on bonds140201债券投资 investment on bonds140202其他债权投资 other investment on bonds1421长期投资减值准备 long-term investments depreciation reserves股权投资减值准备 stock rights investment depreciation reserves债权投资减值准备 b

7、creditors rights investment depreciation reserves1431委托贷款 entrust loans143101本金 principal143102利息 interest143103减值准备 depreciation reserves1501固定资产 fixed assets房屋 building建筑物 structure机器设备 machinery equipment运输设备 transportation facilities工具器具 instruments and implement1502累计折旧 accumulated depreciation

8、1505固定资产减值准备 fixed assets depreciation reserves房屋、建筑物减值准备building/structure depreciation reserves机器设备减值准备 machinery equipment depreciation reserves1601工程物资 project goods and material160101专用材料 special-purpose material160102专用设备 special-purpose equipment160103预付大型设备款prepayments for equipment160104为生产

9、准备的工具及器具preparative instruments and implement forfabricate1603在建工程 construction-in-process安装工程 erection works在安装设备 erecting equipment-in-process技术改造工程technical innovation project大修理工程general overhaul project1605在建工程减值准备construction-in-process depreciation reserves1701固定资产清理 liquidation of fixed asse

10、ts1801无形资产 intangible assets专利权 patents非专利技术non-patents商标权trademarks, trade names著作权copyrights.土地使用权tenure商誉goodwill1805 无形资产减值准备 intangible assets depreciation reserves 专利权减值准备 patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用unacknowledged financial charg

11、es待处理财产损溢wait deal assets loss or income1901 长期待摊费用long-term deferred and prepaid expenses1911 待处理财产损溢wait deal assets loss or income191101 待处理流动资产损溢wait deal intangible assets loss or income191102 待处理固定资产损溢wait deal fixed assets loss or income二、负债类liability短期负债current liability2101短期借款 short-term b

12、orrowing2111应付票据 notes payable银行承兑汇票bank acceptance商业承兑汇票trade acceptance2121应付账款 account payable2131预收账款 deposit received2141代销商品款proxy sale goods revenue2151应付工资 accrued wages2153应付福利费accrued welfarism2161应付股利 dividends payable2171应交税金 tax payable217101应交增值税value added tax payable21710101进项税额withh

13、oldings on v at21710102已交税金paying tax21710103转出未交增值税unpaid vat changeover21710104减免税款tax deduction21710105销项税额substituted money on v at21710106出口退税tax reimbursement for export21710107进项税额转出changeover withnoldings on v at21710108出口抵减内销产品应纳税额export deduct domestic sales goods tax21710109转出多交增值税overpai

14、d vat changeover21710110未交增值税 unpaid vat217102应交营业税business tax payable217103应交消费税consumption tax payable217104应交资源税resources tax payable217105应交所得税income tax payable217106应交土地增值税increment tax on land value payable217107应交城市维护建设税 tax for maintaining and building citiespayable.217108 应交房产税housing pro

15、perty tax payable217109 应交土地使用税tenure tax payable217110 应交车船使用税vehicle and vessel usage license platetax(vvulpt) payable217111 应交个人所得税personal income tax payable2176其他应交款 other fund in conformity with paying2181其他应付款 other payables2191预提费用 drawing expense in advance其他负债 other liabilities2201待转资产价值 p

16、ending changerover assets value2211预计负债 anticipation liabilities长期负债 long-term liabilities2301长期借款 long-term loans一年内到期的长期借款 long-term loans due within one year 一年后到期的长期借款 long-term loans due over one year 2311 应付债券 bonds payable231101债券面值 face value, par value231102债券溢价 premium on bonds231103债券折价di

17、scount on bonds231104应计利息accrued interest2321 长期应付款long-term account payable应付融资租赁款accrued financial lease outlay一年内到期的长期应付 long-term account payable due within one year 一年后到期的长期应付 long-term account payable over one year 2331 专项应付款 special payable一年内到期的专项应付long-term special payable due within one ye

18、ar一年后到期的专项应付 long-term special payable over one year 2341 递延税款 deferral taxes三、所有者权益类owners equity资本capita3101 实收资本 (或股本 ) paid-up capital(or stock)实收资本paicl-up capital实收股本paid-up stock3103 已归还投资investment returned公积3111 资本公积capital reserve311101资本 (或股本 )溢价 cpital(or stock) premium311102接受捐赠非现金资产准备r

19、eceive non-cash donate reserve311103股权投资准备 stock right investment reserves311105拨款转入 allocate sums changeover in311106外币资本折算差额 foreign currency capital311107其他资本公积 other capital reserve.3121盈余公积 surplus reserves312101法定盈余公积legal surplus312102任意盈余公积free surplus reserves312103法定公益金 legal public welfar

20、e fund312104储备基金 reserve fund312105企业发展基金enterprise expension fund312106利润归还投资 profits capitalizad on return of investment利润 profits3131本年利润 current year profits3141利润分配 profit distribution314101其他转入 other chengeover in314102提取法定盈余公积 withdrawal legal surplus314103提取法定公益金 withdrawal legal public welf

21、are funds314104提取储备基金withdrawal reserve fund314105提取企业发展基金 withdrawal reserve for business expansion314106提取职工奖励及福利基金withdrawal staff and workers bonus andwelfare fund314107利润归还投资 profits capitalizad on return of investment314108应付优先股股利 preferred stock dividends payable314109提取任意盈余公积 withdrawal othe

22、r common accumulation fund314110应付普通股股利 common stock dividends payable314111转作资本 (或股本 )的普通股股利 common stock dividends change toassets(or stock)314115未分配利润undistributed profit四、成本类cost4101 生产成本cost of manufacture410101 基本生产成本base cost of manufacture410102 辅助生产成本auxiliary cost of manufacture4105 制造费用ma

23、nufacturing overhead材料费materials管理人员工资executive salaries奖金wages退职金retirement allowance补贴bonus外保劳务费outsourcing fee福利费employee benefits/welfare会议费coferemce加班餐费special duties市内交通费business traveling通讯费correspondence电话费correspondence水电取暖费water and steam.税费taxes and dues租赁费rent管理费maintenance车辆维护费vehicles

24、maintenance油料费vehicles maintenance培训费education and training接待费entertainment图书、印刷费books and printing运费transpotation保险费insurance premium支付手续费commission杂费sundry charges折旧费depreciation expense机物料消耗article of consumption劳动保护费labor protection fees季节性停工损失loss on seasonality cessation4107 劳务成本service costs五

25、、损益类profit and loss收入income业务收入operating income5101 主营业务收入prime operating revenue产品销售收入sales revenue服务收入service revenue5102 其他业务收入other operating revenue材料销售sales materials代购代售包装物出租wrappage lease出让资产使用权收入remise right of assets revenue返还所得税reimbursement of income tax其他收入other revenue5201 投资收益investme

26、nt income短期投资收益current investment income长期投资收益long-term investment income计提的委托贷款减值准备 withdrawal of entrust loans reserves 5203 补贴收入 subsidize revenue国家扶持补贴收入subsidize revenue from country其他补贴收入other subsidize revenue5301 营业外收入non-opera ting income非货币性交易收益non-cash deal income现金溢余cash overage处置固定资产净收益

27、 net income on disposal of fixed assets 出售无形资产收益 income on sales of intangible assets.固定资产盘盈fixed assets inventory profit罚款净收入net amercement income支出outlay业务支出revenue charges5401 主营业务成本operating costs产品销售成本cost of goods sold服务成本cost of service5402 主营业务税金及附加tax and associate charge营业税sales tax消费税cons

28、umption tax城市维护建设税tax for maintaining and building cities资源税resources tax土地增值税increment tax on land value5405 其他业务支出other business expense销售其他材料成本other cost of material sale其他劳务成本other cost of service其他业务税金及附加费other tax and associate charge费用expenses5501 营业费用operating expenses代销手续费consignment commis

29、sion charge运杂费transpotation保险费insurance premium展览费exhibition fees广告费advertising fees5502 管理费用adminisstrative expenses职工工资staff salaries修理费repair charge低值易耗摊销article of consumption办公费office allowance差旅费travelling expense工会经费labour union expenditure研究与开发费research and development expense福利费employee ben

30、efits/welfare职工教育经费personnel education待业保险费unemployment insurance劳动保险费labour insurance医疗保险费medical insurance会议费coferemce聘请中介机构费intermediary organs咨询费consult fees诉讼费legal cost业务招待费business entertainment技术转让费technology transfer fees矿产资源补偿费mineral resources compensation fees.排污费 pollution discharge fee

31、s房产税 housing property tax车船使用税 vehicle and vessel usage license plate tax(vvulpt)土地使用税 tenure tax印花税 stamp tax5503 财务费用 finance charge利息支出 interest exchange汇兑损失 foreign exchange loss各项手续费 charge for trouble各项专门借款费用 special-borrowing cost5601 营业外支出 nonbusiness expenditure捐赠支出 donation outlay减值准备金 dep

32、reciation reserves非常损失 extraordinary loss处理固定资产净损失 net loss on disposal of fixed assets出售无形资产损失 loss on sales of intangible assets固定资产盘亏 fixed assets inventory loss债务重组损失loss on arrangement罚款支出 amercement outlay5701 所得税 income tax以前年度损益调整 prior year income adjustment会 计 科 目 accounting subject顺序号 ser

33、ial number编号 code number 会计科目名称 accounting subject会计科目适用范围 accounting subject range of application一、资产类1 1001库存现金 cash on hand2 1002银行存款 bank deposit5 1015其他货币资金other monetary capital9 1101交易性金融资产transaction monetary assets11 1121应收票据 notes receivable12 1122应收账款 account receivable13 1123预付账款 account

34、 prepaid14 1131应收股利 dividend receivable15 1132应收利息 accrued interest receivable21 1231其他应收款 accounts receivable-others22 1241坏账准备 had debts reserve.28 1401材料采购 procurement of materials29 1402在途物资 materials in transit30 1403原材料 raw materials32 1406库存商品 commodity stocks33 1407发出商品 goods in transit36 14

35、12包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461存货跌价准备 reserve against stock price declining43 1501待摊费用 fees to be apportioned45 1521持有至到期投资 hold investment due46 1522持有至到期投资减值准备hold investment due reduction reserve47 1523可供出售金融资产 financial assets available for sale48 1524长期股权投资

36、 long-term stock ownership investment49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526投资性房地产investment real eastate51 1531长期应收款long-term account receivable52 1541未实现融资收益 unrealized financing income54 1601固定资产 permanent assets55 1602累计折旧 accumulated depreciation56 1603固定资

37、产减值准备 permanent assets reduction reserve57 1604在建工程 construction in process58 1605工程物资 engineer material59 1606固定资产清理 disposal of fixed assets60 1611融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621生产性生物资产 农业专用 prod

38、uctive living assets exclusively for agriculture63 1622生产性生物资产累计折旧农业专用 productive living assets accumulateddepreciation exclusively for agriculture64 1623公益性生物资产农业专用non-profit living assets exclusively for agriculture.65 1631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gasexploitation66 1

39、632累计折耗石油天然气开采专用accumulated depletion exclusively for oil andgas exploitation67 1701无形资产 intangible assets68 1702累计摊销 accumulated amortization69 1703无形资产减值准备 intangible assets reduction reserve70 1711商誉 business reputation71 1801长期待摊费用 long-term deferred expenses72 1811递延所得税资产 deferred income tax as

40、sets73 1901待处理财产损溢 waiting assets profit and loss二、负债类 debt group74 2001短期借款 short-term loan81 2101交易性金融负债 transaction financial liabilities83 2201应付票据 notes payable84 2202应付账款 account payable85 2205预收账款 item received in advance86 2211应付职工薪酬 employee pay payable87 2221应交税费 tax payable88 2231应付股利 div

41、idend payable89 2232应付利息 interest payable90 2241其他应付款 other account payable97 2401预提费用 withholding expenses98 2411预计负债 estimated liabilities99 2501递延收益 deferred income100 2601长期借款money borrowed for long term101 2602长期债券long-term bond106 2801长期应付款long-term account payable.107 2802未确认融资费用unacknowledged financial charges108 2811专项应付款 special accounts payable109 2901递延所得税负债deferred income tax liabilities三、共同类112 31