一、中英文新会计科目对照表如下：

1、、中英文新会计科目对照表如下会计科目中英对照表会计科目accounting subject顺序号 serial number 编号 code number会计科目名称 accounting subject会计科目适用范围acco un ti ng subject range of applicati on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 tran sacti on mon etary assets11 1121应收票据no

2、tes receivable12 1122应收账款13 1123预付账款14 1131应收股利Acco unt receivable acco unt prepaid divide nd receivable15 1132应收利息accrued in terest receivable21 1231 其他应收款 accou nts receivable-others22 1241坏账准备had debts reserve28 1401材料采购procureme nt of materials29 1402在途物资materials in tran sit30 1403 原材料 raw mate

3、rials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 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 agai nst stock price decli ning43 1501 待摊费用 fees to be apportio ned45 1521 持有至到期投资 hold in vestme nt due46 1522 持有至到期投资减值准备hold investment due redu

4、ction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资 Iong-term stock ownership investment49 1525 长期股权投资减值准备Iong-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 Ion g-term account receivable52 1541 未实现融资收益un realized finan

5、cing in come54 1601 固定资产 perma nent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material 59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产 租赁专用 finan cial leasi ng assets exclusively for lea

6、s ing61 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 productive livi ng assets exclusively for agriculture63 1622生产 性生物资产累计折旧 农业专用 productive livi ng assets accumulateddepreciati on exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclu

7、sively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gasexploitati on66 1632 累计折耗 石油天然气开采专用accumulated depletion exclusively for oil and gas exploitati on67 1701 无形资产 intan gible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备intangible assets reduction r

8、eserve70 1711 商誉 business reputation71 1801 长期待摊费用 Ion g-term deferred expe nses72 1811 递延所得税资产 deferred in come tax assets73 1901 待处理财产损溢wait ing assets profit and loss二、负债类 debt group74 2001 短期借款 short-term loa n81 2101 交易性金融负债tran saction finan cial liabilities83 2201 应付票据 no tes payable84 2202 应

9、付账款 account payable85 2205 预收账款 item received in advanee86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 divide nd payable89 2232 应付利息 interest payable90 2241 其他应付款 other accou nt payable97 2401 预提费用 withholdi ng expe nses98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred

10、 in come100 2601 长期借款 money borrowed for long term101 2602 长期债券 Ion g-term bond106 2801 长期应付款 Ion g-term accou nt payable107 2802 未确认融资费用un ack no wledged finan cial charges108 2811 专项应付款 special accou nts payable109 2901 递延所得税负债deferred in come tax liabilities三、共同类112 3101衍生工具113 3201套期工具114 3202被套

11、期项目四、所有者权益类115 4001实收资本116 4002资本公积117 4101盈余公积119 4103本年利润120 4104利润分配121 4201库存股derivative tool arbitrage toolarbitrage projectpaid-up capital con tributed surplus earned surplus profit for the curre nt year allocation of profitstreasury stock五、成本类122 5001123 5101生产成本制造费用producti on cost cost of p

12、roduct ion124 5201service cost125 5301工程施工建造承包商专用engin eeri ng con struct ion exclusively for con structi on工程结算建造承包商专用engineering settlement exclusively for construction机械作业建造承包商专用mechanical operation exclusively for constructionresearch and developme nt expe nditures126 5401con tractor127 5402con

13、tractor128 5403劳务成本 研发支出con tractor六、损益类129 6001主营业务收入 ma in bus in ess in come130 6011135 6051禾禾息收入 金融共用 in terest in come finan cial shari ng 其他业务收入other bus in ess in come136 6061137 6101138 6111142 6301143 6401汇兑损益 金融专用exchange gain or loss exclusively for finance公允价值变动损益sou nd value flexible lo

14、ss and profit投资收益 in come on in vestme nt 营业外收入 nonrevenue receipt 主营业务成本main bus in ess cost144 6402145 6405其他业务支出other bus in ess expe nse营业税金及附加bus in ess tar肝and annex146 6411155 6601157 6603159 6701禾利息支出 金融共用 in terest expe nse finan cial shari ng销售费用marketing cost 156 6602 管理费用 managing cost财务

15、费用 financial cost 158 6604 勘探费用 exploration expense 资产减值损失loss from asset devaluati on160 6711162 6901营业外支出 nono perat ing expe nse 161 6801 所得税 in come tax 以前年度损益调整prior year profit and loss adjustme nt、老会计科目中英文对照代码名称111 12111 1111 1112 1113 111611171118 112 1121 1122资产assets流动资产 current assets现金及约

16、当现金 cash and cash equivalents库存现金 cash on hand零用金 / 周转金 petty cash/revo lving funds银行存款 cash in banks在途现金 cash in transit约当现金 cash equivalents其它现金及 约当现金 other cash and cash equivalents 短期投资 short-term investment短期投资 -股票 short-term investments - stock短期投资-短期票券short-term investments -short-term no tes

17、 and bills1123 短期投资-政府债券short-term investments -gover nment bonds1124 短期投资-受益凭证short-term investments -ben eficiary certificates1125 短期投资-公司债 short-terminvestments - corporatebonds1128 短期投资-其它 short-term investments - othershort-term inv estme nt to market113113111321137 parties113811391129 备抵短期投资跌价

18、损失 allowa nee for reduction of应收票据 notes receivable应收票据 notes receivable应收票据贴现disco un ted no tes receivable应收票据 -关系人notes receivable - related其它应收票据other no tes receivableacco un ts- no tes receivable114114111421147 parties1149备抵呆帐 一应收票据allowanee for uncollec- tible应收帐款 acco unts receivable应收帐款acco

19、 unts receivable应收分期帐款in stallme nt acco unts receivable应收帐款 -关系人accounts receivable - relatedacco unts - acco unts receivable1181181 receivable1182 -foreig n1183118411851187 parties11881189备抵呆帐 一应收帐款allowanee for uncollec- tible其它应收款 other receivables 应收出售远汇款forward excha nge contract应收远汇款-夕卜币forwa

20、rd exchange contract receivablecurre ncies其它应收款-disco unt on forward ex-cha nge con tract earned reve nue receivablein come tax refund receivable关系人 other receivables - related买卖远汇折价 应收收益 应收退税款其它应收款- 备抵呆帐-其它 other receivables - other 其它应收款 allowa nee for un collec- tibleacco unts - other receivables

21、 121122 存货 inven toriesmercha ndise inven tory con sig ned goods goods in tran sitallowa nee for reduct ion of1211 商品存货1212 寄销商品1213 在途商品1219备抵存货跌价损失inven tory to market122112221223122412251226122712281229制成品fini shed goods寄销制成品con sig ned fini shed goods畐寸产品by-products在制品 work in process委外加工work in

22、 process - outsourced原料 raw materials物料 supplies在途原物料materials and supplies in tran sit备抵存货跌价损失allowa nee for reduction ofinven tory to market12512511252125312541255125812612611268预付费用 prepaid expenses预付薪资 prepaid payroll预付租金 prepaid ren ts预付保险费prepaid in sura nee用品盘存 office supplies预付所得税 prepaid in

23、 come tax 其它预付费用 other prepaid expenses 预付款项 prepayme nts预付货款 prepayme nt for purchases 其它预付款项other prepayme nts128T29 其它流动资产 other current assets1281进项税额1282留抵税额1283暂付款1284代付款VAT paid ( or in put tax)excess VAT paid (or overpaid VAT) temporary payme ntspayme nt on behalf of others1285 员工借支 adva nce

24、s to employees1286 存出保证金 refun dable deposits1287 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 foreig n excha nge losses1293 业主(股东)往来own ers(stockholders) curre nt acco unt1294 同业往来 curre nt accou nt with others1298其它流动资产-其它 other current assets

25、- other13基金及长期投资 funds and Iong-term investments131基金 fun ds13111312131313141318偿债基金redemptio n fund (or si nki ng fund)改良及扩充基金 fund for improvement and expansion 意外损失准备基金con ti ngency fund退休基金pension fund其它基金 other funds132长期投资 Ion g-term in vestme nts1321 长期股权投资 Iong-term equity investments1322 长期

26、债券投资Ion g-term bo nd in vestme nts1323 长期不动产投资Ion g-term real estate in-vestme nts1324 人寿保险现金解约价值cash surre nder value of lifein sura nee1328 其它长期投资other Ion g-term in vestme nts1329 备抵长期投资跌价损失allowa nee for excess of cost overmarket value of Ion g-term in vestme nts14 15 固定资产 property , pla nt, and

27、 equipme nt141 土地 land1411土地 land1418土地-重估增值 land - revaluati on in creme nts142 土地改良物 land improvements1421土地改良物land improveme nts1428 土地改良物-重估增值land improvements - revaluationin creme nts1429 累积折旧-土地改良物accumulated depreciation - la ndimproveme nts143 房屋及建物buildings1431房屋及建物buildings1438 房屋及建物-重估增值

28、buildings -revaluationin creme nts1439 累积折旧-房屋及建物accumulated depreciation -build ings144146 机（器）具及设备 machinery and equipment1441机（器）具machinery1448 机（器）具-重估增值machinery - revaluationin creme nts1449 累积折旧-机（器）具 accumulated depreciation - mach inery151 租赁资产 leased assets1511租赁资产leased assets1519累积折旧-租赁资

29、产accumulated depreciation - leasedassets152 租赁权益改良 leasehold improvements1521租赁权益改良leasehold improveme nts1529累积折旧-租赁权益改良accumulated depreciation -leasehold improveme nts156未完工程及预付购置设备款 con struction in progressand prepayme nts for equipme nt1561 未完工程con structi on in progress1562 预付购置设备款 prepayment

30、 for equipment158杂项固定资产 miscellaneous property, plant, andequipme nt1581杂项固定资产 miscellaneous property, plant, andequipme nt1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipme nt - revaluati on in creme nts1589 累积折旧-杂项固定资产accumulated depreciation - miscella neous property, pla nt, and equipme

31、 nt16 递耗资产 depletable assets161递耗资产 depletable assets1611天然资源 n atural resources1618 天然资源-重估增值 natural resources -revaluationin creme nts1619 累积折耗-天然资源accumulated depletion - naturalresources17 无形资产 intan gible assets171 商标权 trademarks1711商标权 trademarks172 专利权 pate nts1721专利权 pate nts173 特许权 fran ch

32、ise1731 特许权 fran chise174 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 orga ni zati on costs1771 开办费orga ni zati on costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pen sion costs1782 租赁权益改良leasehold improveme

33、 nts1788其它无形资产-其它other intangible assets - other文档收集自网络，仅用于个人学习18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuanee costs1812 长期预付租金 Iong-term prepaid rent1813 长期预付保险费 lon g-term prepaid in sura nee1814 递延所得税资产 deferred in come tax assets1815 预付退休金prepaid pension cost1818 其

34、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 Iong-term notes , accounts and overdue receivables1841 长期应收票据Ion g-term n otes receivable1842 长期应收帐款 Iong-term accounts receivable1843 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, accounts and over

35、due receivables- related parties1848 其它长期应收款项 other Iong-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowanee forun collectible acco unts - Ion g-term no tes, acco unts 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 assets leased to others -increme

36、ntal valuefrom revaluati on1859 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refun dable deposits188 杂项资产miscella neous assets1881 受限制存款certificate of deposit - restricted1888杂项资产-其它miscellaneous assets - other文档收集自网络，仅用于个人学习2 负债 liabilities21 22

37、流动负债 current liabilities211 短期借款 short-term borrow in gs(debt)2111 银行透支ba nk overdraft2114短期借款-业主2112银行借款 bank loan short-term borrow ings - owners 2115 短期借款 -员工 short-term borrow ings - employees2117 短期借款 -关系人short-term borrow in gs- related parties2118 短期借款 -其它 short-term borrowi ngs - other212 应付

38、短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122银行承兑汇票 bank accepta nee2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discou nt on short-term no tes 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 p

39、arties2138 其它应付票据 other no tes payable214 应付帐款 accounts pay able2141 应付帐款accou nts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 in come taxes payable2161 应付所得税 in come tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金accrued ren t payable2173 应付利息accrued int

40、erest payable2174 应付营业税accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 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 excha nge con tract payable2182 应付远汇款-外币 forward excha nge contract payable - foreig n curre ncies2183 买卖远汇溢价premium on forward

41、exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipme nt2187 其它应付款-关系人 other payables - related parties2191 应付股利divide nd payable2192 应付红利bo nus 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

42、项 advanee receipts2261 预收货款sales revenue received in adva nee2262 预收收入revenue received in advanee2268 其它预收款other advanee receipts227 一年或一营业周期内到期长期负债Iong-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portio n2272 一年或一营业周期内到期长期借款Ion g-term loans payable - curre

43、nt portio n2273 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 payabledue with in one year or one operat ing 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 accountspayables to related parties - curre nt porti on2278 其它一年或一营业周期内到期长期负债other Ion g-term lia- bilities - curre nt portio n228229 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 warranty liabilities2291 递延所得税负债deferred in come tax liabilities2292 递延兑换利益deferred foreig n ex