会计科目中英对照

1、一、资产类 AAssetss流动资产 Cuurrentt asseets货币资金 Caash annd cassh equuivaleents1001 现金金 Cashh1002 银行行存款 Caash inn bankk 1009 其他他货币资金 Otherr cashh and cash equivvalentts1009011 外埠存款款 Otheer citty Cassh in bank1009022 银行本票票 Cashhiers cheeque 1009033 银行汇票票 Bankk drafft 1009044 信用卡 Crediit carrd 1009055 信用证保保证金

2、 L/C Guaaranteee deppositss1009066 存出投资资款 Reffundabble deepositts1101 短期期投资 Shhort-tterm iinvesttmentss1101011 股票 SShort-term invesstmentts - sstock1101022 债券 SShort-term invesstmentts - ccorporrate bbonds1101033 基金 SShort-term invesstmentts - ccorporrate ffunds1101100 其他 SShort-term invesstmentts -

3、 oother1102 短期期投资跌价准准备 Shoort-teerm innvestmments falliing prrice rreservves应收款 Acccount receiivablee1111 应收收票据 Noote reeceivaable 银行承兑汇票 Bank accepptancee 商业承兑汇票 Tradee acceeptancce 1121 应收收股利 Diividennd recceivabble1122 应收收利息 Innteresst recceivabble1131 应收收账款 Acccountt receeivablle1133 其他他应收款 OOth

4、er notess receeivablle1141 坏账账准备 Baad debbt resservess1151 预付付账款 Addvancee moneey1161 应收收补贴款 CCover deficcit byy statte subbsidiees of receiivablee库存资产 Innventoories1201 物资资采购 Suuppliees purrchasiing1211 原材材料 Raww mateerialss1221 包装装物 Wraappagee 1231 低值值易耗品 LLow-vaalue cconsummptionn goodds 1232 材料料

5、成本差异 Materrials cost variaance 1241 自制制半成品 SSemi-FFinishhed gooods1243 库存存商品 Fiinisheed gooods1244 商品品进销差价 Diffeerencees bettween purchhasingg and selliing prrice1251 委托托加工物资 Work in prrocesss - ouutsourrced1261 委托托代销商品 Trustt to aand seell thhe gooods onn a coommisssion bbasis1271 受托托代销商品 Commiissi

6、onned annd selll thee goodds on a commmissiion baasis1281 存货货跌价准备 Invenntory falliing prrice rreservves1291 分期期收款发出商商品 Colllect moneyy and send out tthe gooods bby staages1301 待摊摊费用 Deeferreed andd preppaid eexpensses长期投资 Loong-teerm innvestmment 1401 长期期股权投资 Long-term invesstmentt on sstockss140101

7、1 股票投资资 Inveestmennt on stockks1401022 其他股权权投资 Otther iinvesttment on sttocks1402 长期期债权投资 Long-term invesstmentt on bbonds 1402011 债券投资资 Inveestmennt on bondss 1402022 其他债权权投资 Otther iinvesttment on boonds1421 长期期投资减值准准备 Lonng-terrm invvestmeents ddeprecciatioon resservess股权投资减值准准备 Stoock riights in

8、vesstmentt deprreciattion rreservves债权投资减值准准备 Bcrreditoors rigghts iinvesttment depreeciatiion reeservees1431 委托托贷款 Enntrustt loanns 1431011 本金 PPrinciipal 1431022 利息 IIntereest 1431033 减值准备备 Deprreciattion rreservves1501 固定定资产 Fiixed aassetss 房屋 Buillding 建筑物 Strructurre机器设备 Maachineery eqquipmeent

9、 运输设备 Trranspoortatiion faacilitties 工具器具 Innstrumments and iimplemment1502 累计计折旧 Acccumullated depreeciatiion 1505 固定定资产减值准准备 Fixxed asssets depreeciatiion reeservees房屋、建筑物减减值准备 BBuildiing/sttructuure deepreciiationn reseerves机器设备减值准准备 Macchinerry equuipmennt deppreciaation reserrves1601 工程程物资 Prro

10、jectt goodds andd mateerial1601011 专用材料料 Speccial-ppurposse matteriall1601022 专用设备备 Speccial-ppurposse equuipmennt 1601033 预付大型型设备款 PPrepayymentss for equippment1601044 为生产准准备的工具及及器具 Prreparaative instrrumentts andd impllementt for fabriicate1603 在建建工程 Coonstruuctionn-in-pprocesss 安装工程 Errectioon wo

11、rrks 在安装设备 EErectiing eqquipmeent-inn-proccess技术改造工程 Technnical innovvationn projject大修理工程 GGeneraal oveerhaull projject1605 在建建工程减值准准备 Connstrucction-in-prrocesss deprreciattion rreservves1701 固定定资产清理 Liquiidatioon of fixedd asseets 1801 无形形资产 Inntangiible aassetss 专利权 Pattents 非专利技术 NNon-Paatentss

12、 商标权 Traademarrks, TTrade namess 著作权 Coppyrighhts 土地使用权 TTenuree商誉 Gooddwill 1805 无形形资产减值准准备 Inttangibble Asssets depreeciatiion reeservees专利权减值准备备 Pateent riights depreeciatiion reeservees商标权减值准备备 traddemarkk righhts deepreciiationn reseerves1815 未确确认融资费用用 Unaccknowlledgedd finaanciall charrges 待处理

13、财产损溢溢 Waitt deall asseets looss orr incoome 1901 长期期待摊费用 Long-term deferrred aand prrepaidd expeenses1911 待处处理财产损溢溢 Waitt deall asseets looss orr incoome 1911011待处理流动动资产损溢 Wait deal intanngiblee asseets looss orr incoome 1911022待处理固定定资产损溢 Wait deal fixedd asseets looss orr incoome 二、负债类 LLiabillity

14、短期负债 Cuurrentt liabbilityy 2101 短期期借款 Shhort-tterm bborrowwing2111 应付付票据 Nootes ppayablle 银行承兑汇票 Bank accepptancee 商业承兑汇票 Tradee acceeptancce 2121 应付付账款 Acccountt payaable2131 预收收账款 Deepositt receeived 2141 代销销商品款 PProxy sale goodss reveenue2151 应付付工资 Acccruedd wagees 2153 应付付福利费 AAccrueed wellfaris

15、sm 2161 应付付股利 Diividennds paayablee 2171 应交交税金 Taax payyable2171011 应交增值值税 vallue addded ttax paayablee 217101101 进项项税额 Wiithholldingss on VVAT217101102 已交交税金 Paaying tax217101103 转出出未交增值税税 Unpaaid VAAT chaangeovver217101104 减免免税款 Taax dedductioon217101105 销项项税额 Suubstittuted moneyy on VVAT217101106

16、 出口口退税 Taax reiimburssementt for exporrt 217101107 进项项税额转出 Changgeoverr withhnoldiings oon VATT217101108 出口口抵减内销产产品应纳税额额 Expoort deeduct domesstic ssales goodss tax217101109 转出出多交增值税税 Overrpaid VAT cchangeeover217101110 未交交增值税 UUnpaidd VAT2171022 应交营业业税 Bussinesss tax payabble2171033 应交消费费税 Connsump

17、ttion ttax paayablee2171044 应交资源源税 Ressourcees taxx payaable2171055 应交所得得税 Inccome ttax paayablee 2171066 应交土地地增值税 IIncremment ttax onn landd valuue payyable2171077 应交城市市维护建设税税 Tax for mmaintaainingg and buildding ccitiess payaable2171088 应交房产产税 Houusing propeerty ttax paayablee2171099 应交土地地使用税 TTen

18、uree tax payabble2171100 应交车船船使用税 VVehiclle andd vesssel ussage llicensse plaate taax(VVUULPT) payabble2171111 应交个人人所得税 PPersonnal inncome tax ppayablle2176 其他他应交款 OOther fund in coonformmity wwith ppayingg2181 其他他应付款 OOther payabbles2191 预提提费用 Drrawingg expeense iin advvance 其他负债 Otther lliabilliti

19、ess2201 待转转资产价值 Pendiing chhangerrover assetts vallue2211 预计计负债 Annticippationn liabbilitiies长期负债 Loong-teerm Liiabiliities 2301 长期期借款 Loong-teerm looans一年内到期的长长期借款 LLong-tterm lloans due wwithinn one year一年后到期的长长期借款 LLong-tterm lloans due oover oone yeear2311 应付付债券 Boonds ppayablle 2311011 债券面值值 Fa

20、cee valuue, Paar vallue2311022 债券溢价价 Premmium oon bonnds 2311033 债券折价价 Disccount on boonds 2311044 应计利息息 Accrrued iintereest 2321 长期期应付款 LLong-tterm aaccounnt payyable应付融资租赁款款 Accrrued ffinanccial llease outlaay一年内到期的长长期应付 LLong-tterm aaccounnt payyable due wwithinn one year一年后到期的长长期应付 LLong-tterm a

21、accounnt payyable over one yyear2331 专项项应付款 SSpeciaal payyable一年内到期的专专项应付 LLong-tterm sspeciaal payyable due wwithinn one year一年后到期的专专项应付 LLong-tterm sspeciaal payyable over one yyear2341 递延延税款 Deeferraal taxxes 三、所有者权益益类 OWNNERS EQUIITY资本 Capiita3101 实收收资本(或股股本) Paaid-upp capiital(oor stoock) 实收资本

22、Paaicl-uup cappital 实收股本 Paaid-upp stocck 3103 已归归还投资 IInvesttment Returrned公积 3111 资本本公积 Caapitall reseerve 3111011 资本(或或股本)溢价价 Cpittal(orr Stocck) prremiumm3111022 接受捐赠赠非现金资产产准备 Reeceivee non-cash donatte resserve3111033 股权投资资准备 Sttock rright invesstmentt reseerves 3111055 拨款转入入 Alloocate sums cha

23、nggeoverr in3111066 外币资本本折算差额 Foreiign cuurrenccy cappital 3111077 其他资本本公积 Otther ccapitaal resserve 3121 盈余余公积 Suurpluss reseerves 3121011 法定盈余余公积 Leegal ssurpluus3121022 任意盈余余公积 Frree suurpluss reseerves3121033 法定公益益金 Leggal puublic welfaare fuund3121044 储备基金金 Reseerve ffund3121055 企业发展展基金 Ennterp

24、rrise eexpenssion ffund3121066 利润归还还投资 Prrofitss capiitalizzad onn retuurn off inveestmennt利润 Proffits3131 本年年利润 Cuurrentt yearr proffits3141 利润润分配 Prrofit distrributiion 3141011 其他转入入 Otheer cheengeovver inn3141022 提取法定定盈余公积 Withddrawall legaal surrplus3141033 提取法定定公益金 WWithdrrawal legall publlic w

25、eelfaree fundds3141044 提取储备备基金 Wiithdraawal rreservve funnd3141055 提取企业业发展基金 Withddrawall reseerve ffor buusinesss exppansioon3141066 提取职工工奖励及福利利基金 Wiithdraawal sstaff and wworkerrs bonuus andd welffare ffund3141077 利润归还还投资 Prrofitss capiitalizzad onn retuurn off inveestmennt3141088 应付优先先股股利 PPrefer

26、rred SStock dividdends payabble 3141099 提取任意意盈余公积 Withddrawall otheer commmon aaccumuulatioon funnd3141100 应付普通通股股利 CCommonn Stocck divvidendds payyable3141111 转作资本本(或股本)的普通股股股利 Commmon SStock dividdends changge to assetts(or stockk)3141155 未分配利利润 Unddistriibutedd proffit 四、成本类 CCost4101 生产产成本 Coost

27、 off manuufactuure4101011 基本生产产成本 Baase coost off manuufactuure4101022 辅助生产产成本 Auuxiliaary coost off manuufactuure4105 制造造费用 Maanufaccturinng oveerheadd材料费 Matterialls管理人员工资 Execuutive Salarries奖金 Wagees退职金 Rettiremeent alllowannce补贴 Bonuus外保劳务费 OOutsouurcingg fee福利费 Empployeee beneefits/welfaare会议费

28、 Cofferemcce加班餐费 Sppeciall dutiies市内交通费 BBusineess trraveliing通讯费 Corrrespoondencce电话费 Corrrespoondencce水电取暖费 WWater and SSteam税费 Taxees andd duess租赁费 Rennt管理费 Maiintenaance车辆维护费 VVehiclles maaintennance油料费 Vehhicless mainntenannce培训费 Eduucatioon andd traiining接待费 Enttertaiinmentt图书、印刷费 Bookss and p

29、rintting运费 Trannspotaation保险费 Inssurancce preemium支付手续费 CCommisssion杂费 Sunddry chhargess折旧费 Deppreciaation expennse 机物料消耗 AArticlle of consuumptioon劳动保护费 LLabor proteectionn feess季节性停工损失失 Losss on sseasonnalityy cesssationn4107 劳务务成本 Seervicee costts五、损益类 PProfitt and loss 收入 Incoome 业务收入 OPPERATIIN

30、G INNCOME5101 主营营业务收入 Primee operratingg reveenue产品销售收入 Saless reveenue服务收入 Seervicee reveenue5102 其他他业务收入 Otherr operratingg reveenue材料销售 Saales mmateriials代购代售 包装物出租 WWrappaage leease出让资产使用权权收入 Reemise rightt of aassetss reveenue返还所得税 RReimbuursemeent off incoome taax其他收入 Otther rrevenuue5201 投资资收

31、益 Innvestmment iincomee短期投资收益 Curreent innvestmment iincomee长期投资收益 Long-term invesstmentt incoome计提的委托贷款款减值准备 Withddrawall of eentrusst loaans reeservees 5203 补贴贴收入 Suubsidiize reevenuee国家扶持补贴收收入 Subbsidizze revvenue from counttry其他补贴收入 Otherr subssidizee reveenue5301 营业业外收入 NNON-OPPERATIING INNCOME

32、非货币性交易收收益 Nonn-cashh deall incoome现金溢余 Caash ovveragee处置固定资产净净收益 Neet inccome oon dissposall of ffixed assetts 出售无形资产收收益 Inccome oon salles off intaangiblle asssets 固定资产盘盈 Fixedd asseets innventoory prrofit 罚款净收入 NNet ammercemment iincomee支出 Outllay业务支出 Reevenuee charrges5401 主营营业务成本 Operaating cost

33、ss产品销售成本 Cost of gooods ssold服务成本 Coost off servvice5402 主营营业务税金及及附加 Taax andd assoociatee charrge 营业税 Salles taax 消费税 Connsumpttion ttax 城市维护建设税税 Tax for mmaintaainingg and buildding ccitiess 资源税 Ressourcees taxx 土地增值税 IIncremment ttax onn landd valuue5405 其他他业务支出 Otherr busiiness expennse 销售其他材料成成

34、本 Othher coost off mateerial sale其他劳务成本 Otherr costt of sservicce其他业务税金及及附加费 OOther tax aand asssociaate chharge 费用 Expeenses 5501 营业业费用 Opperatiing exxpensees代销手续费 CConsiggnmentt commmissioon chaarge运杂费 Traanspottationn保险费 Inssurancce preemium展览费 Exhhibitiion feees广告费 Advvertissing ffees 5502 管理理费用 Addminissstrattive eexpensses 职工工资 Sttaff SSalariies修理费 Reppair cchargee 低值易耗摊销 Articcle off conssumptiion办公费 Offfice aallowaance 差旅费 Traavel