中国会计科目英文对照表

1、现金Cashinhand其他货币资金-外埠存款其他货币资金-银行本票其他货币资金-银行汇票银行存款CashinbankOthermonetaryassets-cashinothercitiesOthermonetaryassets-cashierscheckOthermonetaryassets-bankdraft其他货币资金-信用卡Othermonetaryassets-creditcards其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit其他货币资金-存出投资款Othermonetaryassets-cashforinvestment短期投资-债券投资

2、短期投资-基金投资短期投资-其他投资短期投资跌价准备短期投资-股票投资Investments-Shortterm-stocksInvestments-Shortterm-bondsInvestments-Shortterm-fundsInvestments-Shortterm-othersProvisionforshort-terminvestment长期股权投资-股票投资Longtermequityinvestment-stocks长期股权投资-其他股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestem

3、nt-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors预付帐款Prepayment应收补贴款Allowancereceivable其他应收款Otherdebtors坏帐准备-其他应收款Provisionford

4、oubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods库存商品Finishedgoods商品进销差价Differencebetweenpurchase&salesofcommodities委托加工物资Consignedprocessiongmaterial委托代销商品Consignment-out受

5、托代销商品Consignment-in分期收款发出商品Goodsoninstalmentsales存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益UnsettledG/Loncurrentassets待处理固定资产损益UnsettledG/Lonfixedassets委托贷款-本金Consignmentloan-principle委托贷款-利息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物Fixedassets-Buildings固定

6、资产-机器设备Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定资产-运输设备Fixedassets-Automobiles累计折旧Accumulateddepreciation固定资产减值准备Impairmentoffixedassets工程物资-专用材料Projectmaterial-specificmaterials工程物资-专用设备Projectmaterial-specificequipment工程物资-预付大型设备款Projectmate

7、rial-prepaidforequipment工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程减值准备Impairmentofconstructioninprogress固定资产清理Disposaloffixedassets无形资产-专利权Intangibleassets-patent无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how无形资产-商标权Intangibleassets-tradem

8、arkrights无形资产-土地使用权Intangibleassets-landuserights无形资产-商誉Intangibleassets-goodwill无形资产减值准备Impairmentofintangibleassets长期待摊费用Deferredassets未确认融资费用Unrecognizedfinancefees其他长期资产Otherlongtermassets递延税款借项Deferredassetsdebits应付票据Notespayable应付帐款Tradecreditors预收帐款Adanvancesfromcustomers代销商品款Consignment-inpa

9、yables其他应交款Otherpayabletogovernment其他应付款Othercreditors应付股利Proposeddividends待转资产价值Donatedassets预计负债Accruedliabilities应付短期债券Short-termdebenturespayable其他流动负债Othercurrentliabilities预提费用Accruedexpenses应付工资Payrollpayable短期借款 -抵押借款短期借款 -信用借款短期借款 -担保借款一年内到期长期借款应付福利费WelfarepayableBankloans-Shortterm-pledged

10、Bankloans-Shortterm-creditBankloans-Shortterm-guaranteedLongtermloansduewithinoneyear一年内到期长期应付款Longtermpayableduewithinoneyear应付债券-债券面值应付债券-债券溢价应付债券-债券折价长期借款Bankloans-LongtermBondpayable-ParvalueBondpayable-ExcessBondpayable-Discount应付债券-应计利息Bondpayable-Accruedinterest长期应付款Longtermpayable专项应付款Specif

11、icpayable其他长期负债Otherlongtermliabilities应交税金 -所得税应交税金 -增值税应交税金 -营业税应交税金 -消费税Taxpayable-incometaxTaxpayable-VATTaxpayable-businesstaxTaxpayable-consumabletax应交税金 -其他 Tax payable - others递延税款贷项Deferredtaxationcredit股本Sharecapital已归还投资Investmentreturned利润分配-其他转入Profitappropriation-othertransferin利润分配-提取

12、法定盈余公积Profitappropriation-statutorysurplusreserve利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve利润分配-提取储备基金Profitappropriation-reservefund利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund利润分配-利润归还投资Profitappropriation-retur

13、ninvestmentbyprofit利润分配-应付优先股股利Profitappropriation-preferencesharesdividends利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利润Retainedearnings,beginningoftheyear

14、资本公积-股本溢价Capitalsurplus-sharepremium资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve资本公积-接受现金捐赠Capitalsurplus-cashdonation资本公积-股权投资准备Capitalsurplus-investmentreserve资本公积-拨款转入Capitalsurplus-subsidiary资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation资本公积-其他Capitalsurplus-others盈余公积-法定盈余公积金Surplusre

15、serve-statutorysurplusreserve盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve盈余公积-法定公益金Surplusreserve-statutorywelfarereserve盈余公积-储备基金Surplusreserve-reservefund盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund盈余公积-利润归还投资Surplusreserve-retureinvestmentbyinvestment主营业务收入Sales主营业务成本Costofsales主营业务税金及附加

16、Salestax营业费用Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses投资收益Investmentincome其他业务收入Otheroperatingincome营业外收入Non-operatingincome补贴收入Subsidyincome其他业务支出Otheroperatingexpenses营业外支出Non-operatingexpenses所得税Incometax会计科目中英对照（全）1 资产assets1112流动资产currentassets111 现金及约当现金cashandc

17、ashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112 短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期

18、投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113 应收票据notesreceivable1131应收票据notesreceivable1

19、132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐应收票据allowanceforuncollec-tibleaccounts-notesreceivable114 应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedpar

20、ties1149备抵呆帐应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundr

21、eceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制

22、成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidren

23、ts1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128129其它流动资产othercurrentassets1281进项税额VATpaid（orinputtax）1282留抵税额excessVATpaid（oroverpaidVAT）1283暂付款temporarypayments1284代

24、付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexchangelosses1293业主（股东）往来owners'（stockholders'）currentaccount1294同业往来currentaccountwithothers1298其它流动资产-其它othercu

25、rrentassets-other13基金及长期投资fundsandlong-terminvestments131基金funds1311偿债基金redemptionfund（orsinkingfund）1312改良及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestme

26、nts1323长期不动产投资long-termrealestatein-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflongterminvestments1415固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物

27、landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累积折旧-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144146机（器）具及设备machineryand

28、equipment1441机（器）具machinery1448机（器）具-重估增值machinery-revaluationincrements1449累积折旧-机（器）具accumulateddepreciation-machinery151 租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets152 租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepr

29、eciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment1581杂项固定资产miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproperty,plant,an

30、dequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment16递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618天然资源-重估增值naturalresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources17 无形资产intangibleas

31、sets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patents173特许权franchise1731特许权franchise174著作权copyright1741著作权copyright175计算机软件computersoftware1751计算机软件computersoftwarecost176商誉goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产otherintangibles1781递延退休金成本deferredpen

32、sioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产-其它otherintangibleassets-other18 其它资产otherassets181递延资产deferredassets1811债券发行成本deferredbondissuancecosts1812长期预付租金long-termprepaidrent1813长期预付保险费long-termprepaidinsurance1814递延所得税资产deferredincometaxassets1815预付退休金prepaidpensioncost1818其它递延资产otherdefe

33、rredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables1841长期应收票据long-termnotesreceivable1842长期应收帐款long-termaccountsreceivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人longtermnotes,accountsandoverduereceivables-relatedparties1848其它长期应收款项other

34、long-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-longtermnotes,accountsandoverduereceivables185出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers186

35、存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscellaneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets2负债liabilities2122流动负债currentliabilities211短期借款short-termborrowings(debt)2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-业主short-termborrowings-owners2115短期借

36、款-员工short-termborrowings-employees2117短期借款-关系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212应付短期票券short-termnotesandbillspayable2121应付商业本票commercialpaperpayable2122银行承兑汇票bankacceptance2128其它应付短期票券othershort-termnotesandbillspayable2129应付短期票券折价discountonshort-termnotesand

37、billspayable213应付票据notespayable2131应付票据notespayable2137应付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214应付帐款accountspayable2141应付帐款accountspayable2147应付帐款-关系人accountspayable-relatedparties216应付所得税incometaxespayable2161应付所得税incometaxpayable217应付费用accruedexpenses2171应付薪工accruedpayroll2

38、172应付租金accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedVATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218219其它应付款otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies2183买卖远汇溢价premiumonfo

39、rwardexchangecontract2184应付土地房屋款payablesonlandandbuildingpurchased2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192 应付红利bonus payable2193应付董监事酬劳compensationpayabletodirectorsandsupervisors2198其它应付款-其它otherpayables-other226预收款项advancereceipts2261预收货款sale

40、srevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion2273一年或一营业周期内到期长期应付票据及款项longtermnotesandaccountspaya

41、bleduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人longtermnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228229其它流动负债othercurrentliabilities2281销项税额VATreceived(oroutputtax)2283暂收款temporaryreceipts2284代收款receiptsund

42、ercustody2285估计售后服务/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredincometaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主(股东)往来owners'currentaccount2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-others23长期负债long-termliabilities231应付公司债corporatebondspayable2311应

43、付公司债corporatebondspayable2319应付公司债溢(折)价premium(discount)oncorporatebondspayable232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款-业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-termloanspayable-relatedparties2328长期借款-其它long-termloanspay

44、able-other233长期应付票据及款项long-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspay-able2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties2338其它长期应付款项otherlong-termpayables234估计应付土地增值税accruedliabilitiesforlandv

45、alueincrementtax2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债otherlong-termliabilities2388其它长期负债-其它otherlong-termliabilities-other28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferredrevenue2814

46、递延所得税负债deferredincometaxliabilities2818其它递延负债otherdeferredliabilities286存入保证金depositsreceived2861存入保证金guaranteedepositreceived288杂项负债miscellaneousliabilities2888杂项负债-其它miscellaneousliabilities-other3业主权益owners'equity31 资本capital311资本（或股本）capital3111普通股股本capital-commonstock3112特别股股本capital-prefer

47、redstock3113预收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115资本capital32 资本公积additionalpaid-incapital321股票溢价paid-incapitalinexcessofpar3211普通股股票溢价paid-incapitalinexcessofpar-commonstock3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock323资产重估增值准备capitalsurplusfromassetsrev

48、aluation3231资产重估增值准备capitalsurplusfromassetsrevaluation324处分资产溢价公积capitalsurplusfromgainondisposalofassets3241处分资产溢价公积capitalsurplusfromgainondisposalofassets325合并公积capitalsurplusfrombusinesscombination3251合并公积capitalsurplusfrombusinesscombination326受赠公积donatedsurplus3261受赠公积donatedsurplus328其它资本公积o

49、theradditionalpaid-incapital3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions33 保留盈余（或累积亏损）retainedearnings（accumulateddeficit）331法定盈余公积legalreserve3311法定盈余公积legalreserve332特别盈余公积specialreserve3321意外损失准备contingenc

50、yreserve3322改良扩充准备improvementandexpansionreserve3323偿债准备specialreserveforredemptionofliabilities3328其它特别盈余公积otherspecialreserve335未分配盈余（或累积亏损）retainedearnings-unappropriated（oraccumulateddeficit）3351累积盈亏accumulatedprofitorloss3352前期损益调整priorperiodadjustments3353本期损益netincomeorlossforcurrentperiod34

51、权益调整equityadjustments341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflongtermequityinvestments3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflongtermequityinvestments342累积换算调整数cumulativetranslationadjustment3421累积换算调整数cumulativetranslationadjustments343未认列为退休金成本之净损失netlossnotrecognizedaspe

52、nsioncost3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts35 库藏股treasurystock351库藏股treasurystock3511库藏股treasurystock36 少数股权minorityinterest361少数股权minorityinterest3611少数股权minorityinterest4营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenu

53、e417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otherop

54、eratingrevenue-other5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise513进料materialspurchased5131进料materialpurchas

55、ed5132进料费用chargesonpurchasedmaterial5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(expense)5154旅费travellingexpense,travel5155运费shippingexpenses,fr

56、eight5156邮电费postage(expenses)5157修缮费repair(s)andmaintenance(expense)5158包装费packingexpenses5161水电瓦斯费utilities(expense)5162保险费insurance(expense)5163加工费manufacturingoverhead-outsourced5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamortization5172伙食费meal(expenses)5173职工福利employeebenefits/welfare5176训练费training(expense)5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本gencycosts571业务成本agencycosts5711业务成本agencycosts58其它营业成本otheroperatingcosts