(财务会计)会计科目中英文对照

1、1 资产 assets11 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111库存现金cashon hand1112 零用金/周转金petty cash/revolving funds1113银行存款cashin banks1116在途现金cashin transit1117约当现金cashequivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investment

2、s - stock1122短期投资-短期票券short-term investments- short-term notes and bills1123短期投资-政府债券short-term investments- government bonds1124短期投资-受益凭证short-term investments- beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allo

3、wance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款ac

4、counts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币for

5、ward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人 other receivables - related parties1188 其它应收款- 其它 other receivables - other1189 备抵呆帐- 其它应收款allowance for unco

6、llec- tible accounts - other receivables 121122 存货 inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221制成品finished goods1222 寄销制成品consigned finished goods1223副产品by-products1224在制品work in process1225

7、委外加工work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251预付薪资prepaid payroll1252预付租金prepaid rents1253 预付保险费prepaid insurance1254用品盘存office supplies1255预付所得税pr

8、epaidincome tax1258其它预付费用otherprepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268其它预付款项otherprepayments128129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员

9、工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来 owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current

10、 assets - other13 基金及长期投资funds and long-term investments131 基金 funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长

11、期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-terminvestments14 15 固定资产property , plant, and equipment141 土地

12、land1411 土地 land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation

13、 increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144146 机 （器 ）具及设备machinery and equipment1441 机 （器 ）具machinery1448 机 （器 ）具-重估增值machinery - revaluation increments1449 累积折旧-机 （器 ）具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depr

14、eciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项

15、固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluationincrements1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets1

16、61 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 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

17、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 organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产oth

18、er assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产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

19、long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-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long-term notes, accounts and overduereceivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐- 长期应收票

20、据及款项与催收帐款allowance for uncollectible accounts -long-term notes, accounts 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 - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186

21、 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets other2 负债 liabilities21 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主sho

22、rt-term borrowings -owners2115 短期借款-员工short-term borrowings -employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings -other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term note

23、s and bills payable2129 应付短期票券折价discount on short-term notes 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 parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得

24、税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accruedpayroll2172 应付租金accruedrent payable2173 应付利息accruedinterest 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

25、入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人 other payables - related parties2191 应付股利dividend pa

26、yable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -c

27、urrent portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payabledue within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accountspaya

28、bles to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228229 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d

29、eferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主 (股东 )往来 owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司

30、债溢(折 )价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans paya

31、ble - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增

32、值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabili

33、ties281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 业主权益owners' equit

34、y31 资本 capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本 capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价3212 特别股股票溢价323 资产重

35、估增值准备3231 资产重估增值准备324 处分资产溢价公积3241 处分资产溢价公积paid-in capital in excess of par- common stock paid-in capital in excess of par- preferred stock capital surplus from assets revaluationcapital surplus from assets revaluationcapital surplus from gain on disposal of assetscapital surplus from gain on dispos

36、al of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易addit

37、ional paid-in capital - treasury stock trans-actions33 保留盈余（或累积亏损） retained earnings （accumulated deficit）331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabi

38、lities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market va

39、lue decline of long-term equityinvestments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-termequity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net lo

40、ss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue4

41、17 销货退回4171 销货退回419 销货折让4191 销货折让sales returnsales returnsales allowances sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating

42、revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货 purchases5122进货费用purchase expenses5123进货退出purchase returns5124进货折让charges on purcha

43、sed merchandise513 进料materials purchased5131 进料material purchased5132进料费用charges on purchased material5133进料退出material purchasereturns5134进料折让material purchaseallowances514 直接人工direct labor5141直接人工direct labor515518 制造费用manufacturing overhead5151间接人工indirect labor5152租金支出rent expense, rent5153文具用品of

44、fice supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156邮电费postage (expenses)5157修缮费repair(s) and maintenance (expense)5158包装费packing expenses5161 水电瓦斯费utilities (expense)5162保险费insurance (expense)5163加工费manufacturing overhead- outsourced5166 税捐taxes5168 折旧deprec

45、iation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711

46、 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它other operating costs - other59 营业费用operating expenses61 推销费用selling expenses615618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费tr

47、avelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162保险费insurance (expense)6164交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失

48、loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625628 管理及总务费用gene

49、ral & administrative expenses6251薪资支出payroll expense6252租金支出rent expense, rent6253文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256邮电费postage (expenses)6257修缮费repair(s) and maintenance(expense)6259广告费advertisement expense, advertisement6261 水电瓦斯费utilities (

50、expense)6262保险费insurance (expense)6264交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费 meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用re

51、search and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635638 研究发展费用research and development expenses6351薪资支出payroll expense6352租金支出rent exp

52、ense, rent6353文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各

53、项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)7174 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest

54、 revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481捐赠收入donation income7482租金收入rent revenue/income7483佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485存货盘盈gain on