会计科目英文对照表

会计科目英文对照表会计科目英文对照表1资产assets11~12currentassets现金及约当现金cash and equivalents1111cashonhand1112零用金/周转金petty funds1113cashinbanks1116cashintransit1117cashequivalents1118其它现金及约当现金othercashcashequivalents短期投资short-terminvestment1121 短期投资 - 股票 investments-stock1122 -short-terminvestments-short-termnotesandbills1123 short-terminvestments-governmentbonds1124 -short-terminvestments-beneficiarycertificates1125短期投资-short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowancereductionofshort-terminvestmentmarketnotesreceivable1131notesreceivable1132discountedreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowance uncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable1141accountsreceivable1142 应收分期帐款installment receivable1147-accountsreceivable-relatedparties1149备抵呆帐－应收帐款allowance foruncollec-receivable

tible accounts - accounts118otherreceivables1181 应收出售远汇款forward contractreceivable1182应收远汇款-外币forward exchangecontractreceivable-foreigncurrencies1183 买卖远汇折价discount on ex-changecontract1184earnedrevenuereceivable1185 应收退税款 income tax receivable1187-otherreceivablesrelatedparties1188-otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121~122inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219 备抵存货跌价损失allowance reductionofinventorytomarket1221制成品finishedgoods1222 寄销制成品 consigned goods1223副产品by-products1224在制品workinprocess1225 委外加工 work in process outsourced1226rawmaterials1227物料supplies1228materialsandsuppliestransit1229 备抵存货跌价损失allowance forreductionofinventoryto125prepaidexpenses1251prepaidpayroll1252prepaidrents1253prepaidinsurance1254officesupplies1255预付所得税prepaidincometax1258otherprepaidexpenses126prepayments1261prepaymentforpurchases1268otherprepayments128~129其它流动资产othercurrent1281VATpaidorinputtax)1282 留抵税额 excess VAT paid overpaidVAT)1283暂付款temporarypayments1284代付款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deferredincomeassets1292 递延兑换损失 deferred exchangelosses1293业主(股东)往来owners'(stockholders')currentaccount1294同业往来currentaccountwithothers1298 其它流动资产-其它other assets-other13 基金及长期投资funds and investments131基金funds1311redemptionfund(orfund)1312改良及扩充基金fundforimprovementandexpansion1313contingencyfund1314pensionfund1318otherfunds132长期投资long-terminvestments1321 长期股权投资 long-term investments1322 长期债券投资 long-term bondinvestments1323长期不动产投资long-termrealin-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328 其它长期投资 other investments1329备抵长期投资跌价损失allowanceexcessofcostovermarketvalueoflong-terminvestments14~15固定资产property,plant,equipmentland1411land1418 土地-重估增值land - incrementslandimprovements1421land1428 土地改良物 -重估增值 landimprovements-revaluationincrements1429累积折旧-土地改良物accumulateddepreciation-landimprovements房屋及建物buildings1431房屋及建物buildings1438 buildings-revaluationincrements1439累积折旧accumulateddepreciationbuildings144~146机器具及设备machineryandequipment1441机(器)machinery1448 机(器)具-重估增值machinery revaluationincrements1449 累积折旧机器具accumulateddepreciation-machinery151leasedassets1511leased1519 累积折旧租赁资产accumulateddepreciation-leasedassets152租赁权益改良leaseholdimprovements1521 租赁权益改良 improvements1529累积折旧-租赁权益改良accumulateddepreciation-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prepayment equipment158杂项固定资产miscellaneousproperty,plant,andequipment1581miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddepreciation - miscellaneous plant,andequipment16递耗资产depletableassets161depletableassets1611naturalresources1618天然资源-重估增值naturalresources-revaluationincrements1619 累积折耗天然资源accumulateddepletion-naturalresources17无形资产intangibleassetstrademarks1711trademarkspatents1721专利权patentsfranchise1731特许权franchisecopyright1741著作权copyright计算机软件computersoftware1751computersoftware176goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178otherintangibles1781 递延退休金成本deferred costs1782 租赁权益改良 leaseholdimprovements1788 其它无形资产-其它other assets-other18otherassets181deferredassets1811deferredbondissuancecosts1812长期预付租金long-termprepaidrent1813 长期预付保险费long-term prepaidinsurance1814递延所得税资产deferredincomeassets1815预付退休金prepaidpensioncost1818otherdeferred182idleassets1821闲置资产idleassets1841 长期应收票据 long-term notesreceivable1842 长期应收帐款long-term receivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandreceivables-relatedparties1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-term notes, accounts and receivablesassetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859 累积折旧-出租资产accumulateddepreciation-assetsleasedtoothersrefundabledeposit1861refundabledeposits188杂项资产miscellaneousassets1881 受限制存款certificate of deposit restricted1888杂项资产-其它miscellaneousassetsother================================================================================2liabilities21~22currentliabilities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-termborrowingsowners2115短期借款-员工short-termborrowingsemployees2117 短期借款 -关系人 borrowings-relatedparties2118短期借款-其它short-termborrowingsother应付短期票券short-term notes billspayable2121 应付商业本票commercial paperpayable2122bankacceptance2128 其它应付短期票券other notesandbillspayable2129 应付短期票券折价discount onshort-termnotesandbills213notespayable2131应付票据notespayable2137 应付票据-关系人notes payable -relatedparties2138othernotes214accountspayable2141accountspayable2147-accountspayable-relatedparties216incometaxespayable2161应付所得税incometaxpayable217应付费用accruedexpenses2171应付薪工accruedpayroll2172应付租金accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedVATpayable2175应付税捐-其它accruedtaxespayable-other2178otheraccruedexpensespayable218~219otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies2183 买卖远汇溢价premium on exchangecontract2184payablesonlandandbuildingpurchased2185Payablesonequipment2187其它应付款-otherpayables-relatedparties2191dividend2192bonuspayable2193 应付董监事酬劳 payabletodirectorsandsupervisors2198 其它应付款-其它other payables -otheradvancereceipts2261 预收货款sales revenue received advance2262 预收收入 revenue received inadvance2268otheradvancereceipts一年或一营业周期内到期长期负债long-termliabilities-currentportion2271 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long-term notes and payable due within one year or oneoperatingcycle2277一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 accounts payables to related parties currentportion2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228~229 其它流动负债 other liabilities2281销项税额VATreceived(oroutputtax)2283暂收款temporaryreceipts2284代收款receiptsundercustody2285估计售后服务/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredincomeliabilities2292 递延兑换利益 deferred exchangegain2293 业主(股东)往来owners' currentaccount2294同业往来currentaccountwithothers2298 其它流动负债-其它other liabilities-others23长期负债long-termliabilities应付公司债corporatebondspayable2311应付公司债corporatebondspayable2319应付公司债溢(折)价premium(discount)oncorporatebondspayable长期借款long-termloanspayable2321长期银行借款long-termloanspayablebank2324 长期借款-业主long-term payable-owners2325 长期借款-员工long-term loanspayable-employees2327 长期借款-关系人long-term payable-relatedparties2328 长期借款-其它long-term loanspayable-other长期应付票据及款项 long-term andaccountspayable2331 长期应付票据 long-term notespayable2332 长期应付帐款long-term pay-able2333 长期应付租赁负债 long-term capitalleaseliabilities2337-Long-termnotesandaccountspayablerelatedparties2338其它长期应付款项otherlong-termpayables估计应付土地增值税accruedliabilitiesforlandvalueincrementtax2341 estimatedaccruedpay-able

land value incremental tax应计退休金负债accrued pensionliabilities2351 应计退休金负债accrued pensionliabilities238 其它长期负债 other liabilities2388 其它长期负债-其它other long-termliabilities-other28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferred2814递延所得税负债deferredincomeliabilities2818 其它递延负债 other deferredliabilities286depositsreceived2861 存入保证金 guarantee received288杂项负债miscellaneousliabilities2888 杂项负债 -其它 liabilities-other================================================================================3所有者权益owners'31capital311资本（或股本）capital3111普通股股本capital-commonstock3112特别股股本capital-preferredstock3113预收股本capitalcollectedinadvance3114stockdividendstobedistributed3115capital32additionalpaid-incapital321股票溢价paid-incapitalinexcesspar3211 普通股股票溢价paid-in capital inexcessofpar-commonstock3212 特别股股票溢价paid-in capital excessofpar-preferredstock资产重估增值准备capitalsurplusfromassetsrevaluation3231capitalsurplusassetsrevaluation处分资产溢价公积capitalsurplusfromgainondisposalofassets3241capitalsurplusgainondisposalofassetscapitalsurplusfrombusinesscombination3251 合并公积 capital surplus businesscombinationdonatedsurplus3261受赠公积donatedsurplus328其它资本公积otheradditionalcapital3281 additional paid-in capital from underequitymethod3282 资本公积- 库藏股票交易additionalpaid-in capital - treasury trans-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special3321contingencyreserve3322 改良扩充准备improvement expansionreserve3323 偿债准备 special reserve forredemptionofliabilities3328 其它特别盈余公积other reserve335 未分配盈余(或累积亏损) retainedearnings-unappropriated (or deficit)3351累积盈亏accumulatedprofitorloss3352 前期损益调整 prior adjustments3353 本期损益net income or loss forcurrentperiod34权益调整equityadjustmentsunrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411 unrealizedlossonmarketvaluedeclineoflong-termequityinvestments累积换算调整数cumulativetranslationadjustment3421 累积换算调整数 translationadjustments未认列为退休金成本之净损失 net lossnotrecognizedaspensioncost3431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treasurystock36minorityinterest361少数股权minorityinterest3611少数股权minority================================================================================4operating41销货收入salesrevenue411salesrevenue4111salesrevenue4112分期付款销货收入installment salesrevenue417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191 销货折让 sales discounts allowances46servicerevenue461servicerevenue4611service47agencyrevenue471agencyrevenue4711agency48其它营业收入otheroperatingrevenue488 其它营业收入-其它other revenue4888 其它营业收入-其它other operatingrevenue-other================================================================================5营业成本operatingcosts51costofgoodssold511销货成本costofgoodssold5111销货成本costofgoods5112分期付款销货成本installmentcostgoodssold512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让charges on purchasedmerchandise513materialspurchased5131materialpurchased5132 进料费用charges on material5133进料退出materialpurchasereturns5134 进料折让 material allowances514直接人工directlabor5141直接人工directlabor515~518overhead

制造费用 manufacturing5151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,freight5156邮电费postage(expenses)5157修缮费repair(s) and maintenance(expense)5158包装费packingexpenses5161utilities(expense)5162insurance(expense)5163 加工费manufacturing overhead outsourced5166税捐taxes5168折旧depreciationexpense5169various5172meal(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other expenses56ervicecosts561劳务成本servicecosts5611劳务成本service57业务成本gencycosts571业务成本agencycosts5711业务成本agency58otheroperatingcosts588 其它营业成本-其它other costs-other5888 其它营业成本-其它other operatingcosts-other================================================================================6营业费用operatingexpenses61推销费用sellingexpenses615~618推销费用sellingexpenses6151薪资支出payrollexpense6152rentexpense,rent6153officesupplies(expense)6154travellingexpense,travel6155运费shippingexpenses,freight6156邮电费postage(expenses)6157 修缮费repair(s) and (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 loss on accounts6168折旧depreciationexpense6169各项耗竭及摊提variousamortization6172伙食费meal(expenses)6173职工福利employeebenefits/welfare6175佣金支出commission(expense)6176训练费training(expense)6188其它推销费用othersellingexpensesgeneral&administrativeexpenses625~628 管理及总务费用 general administrativeexpenses6251薪资支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅费travellingexpense,travel6255运费shippingexpenses,freight6256邮电费postage(expenses)6257修缮费repair(s) and maintenance(expense)6259 广告费 advertisement advertisement6261水电瓦斯费utilities(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 accounts6268折旧depreciationexpensea6269various6271lossonexportsales6272伙食费meal(expenses)6273职工福利employeebenefits/welfare6274 研究发展费用 research developmentexpense6275佣金支出commission(expense)6276训练费training(expense)6278劳务费professionalservicefees6288其它管理及总务费用othergeneralandadministrativeexpensesresearchanddevelopmentexpenses635~638 研究发展费用 research anddevelopmentexpenses6351薪资支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅费travellingexpense,travel6355运费shippingexpenses,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depreciationexpense6369各项耗竭及摊提variousamortization6372伙食费meal(expenses)6373employeebenefits/welfare6376训练费training(expense)6378otherresearchanddevelopmentexpenses================================================================================7non-operatingandexpenses,otherincome(expense)71~74non-operatingrevenue711利息收入interestrevenue7111interestrevenue/income712investmentincome7121权益法认列之投资收益investmentincomerecognizedunderequitymethod7122股利收入dividendsincome7123gainonpricerecoveryofshort-terminvestment713foreignexchangegain7131兑换利益foreignexchangegain714 处分投资收益gain on disposal investments7141 处分投资收益gain on disposal ofinvestments715处分资产溢价收入gainondisposalassets7151gainondisposalofassets748 其它营业外收入other revenue7481捐赠收入donationincome7482租金收入rentrevenue/income7483 佣 金 收 入 revenue/income7484 出售下脚及废料收入revenue fromsaleofscraps7485存货盘盈gainonphysicalinventory7486存货跌价回升利益gainfromrecoveryofinventory7487gainonreversalofdebts7488 其它营业外收入-其它 non-operatingrevenue-otheritems75~ 78 营业外费用 expenses751interestexpense7511interest752投资损失investmentloss7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod7523短期投资未实现跌价损失unrealizedloss on reduction of short-terminvestmentstomarket753foreignexchangeloss7531foreignexchange754 处分投资损失loss on disposal investments7541处分投资损失lossondisposalinvestments755 处分资产损失loss on disposal assets7551 处分资产损失loss on disposal ofassets788 其它营业外费用other expenses7881停工损失lossonworkstoppages7882灾害损失casualtyloss7885存货盘损lossonphysicalinventory7886 存货跌价及呆滞损失loss forprice decline and obsolete slow-movinginventories7888 其它营业外费用-其它 othernon-operatingexpenses-other================================================================================8所得税费用(或利益)incometaxexpense(orbenefit)81所得税费用(或利益)incometaxexpense(orbenefit)811所得税费用或利益incometaxexpense(orbenefit)8111所得税费用（或利益）income taxexpense(orbenefit)================================================================================9 非经常营业损益nonrecurring gain loss91 停业部门损益 gain(loss) fromdiscontinuedoperations911-discontinuedsegments9111-income(loss) from operations discontinuedsegment912停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegments9121 停业部门损益处分损益gain(loss)fromdisposalofdiscontinuedsegmentextraordinarygainorloss921extraordinarygainorloss9211extraordinarygainor会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples931 会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples9311会计原则变动累积影响数 effectofchangesinaccountingprinciples94少数股权净利minorityinterestincome941少数股权净利minorityinterestincome9411少数股权净利minorityinterestin会计科目英文对照.doc最新会计科目中英文对照表一、资产类Assets流动资产CurrentassetsCashandcashequivalents1001Cash1002Cashinbank1009Othercashandequivalents100901外埠存款OthercityCashinbank100902银行本票Cashierscheque100903银行汇票Bankdraft100904信用卡Creditcard100905信用证保证金L/C Guaranteedeposits100906存出投资款Refundabledeposits1101短期投资Short-terminvestments110101 股票Short-term investments -stock110102 债券Short-term investments -corporatebonds110103 基金Short-term investments corporatefunds110110 其他Short-term investments -other1102 Short-terminvestmentsfallingpricereserves应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票BankacceptanceTradeacceptance1121Dividendreceivable1122Interestreceivable1131Accountreceivable1133Othernotesreceivable1141Baddebtreserves1151Advancemoney1161应收补贴款Cover deficit by subsidiesofreceivable库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231Low-valueconsumptiongoods1232 材料成本差异Materials costvariance1241Semi-Finished1243Finishedgoods1244 商品进销差价Differences purchasingandsellingprice1251 委托加工物资 Work in process outsourced1261Trusttoandsellgoodsonacommissionbasis1271 受托代销商品Commissioned sellthegoodsonacommissionbasis1281存货跌价准备Inventoryfallingpricereserves1291 分期收款发出商品 Collect andsendoutthegoodsbystages1301 待摊费用Deferred and expenses长期投资Long-terminvestment1401Long-terminvestmentonstocks140101股票投资Investmentonstocks140102 其他股权投资Other onstocks1402Long-terminvestmentonbonds140201债券投资Investmentonbonds140202 其他债权投资Other onbonds1421 Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditors investmentdepreciationreserves1431委托贷款Entrustloans143101本金Principal143102利息Interest143103Depreciationreserves1501Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备TransportationfacilitiesInstrumentsandimplement1502Accumulated1505 固定资产减值准备Fixed depreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial160101专用材料Special-purposematerial160102 专用设备 Special-purposeequipment160103Prepaymentsequipment160104fabricate1603Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605 在建工程减值准备Construction-in-processdepreciationreserves1701 固定资产清理Liquidation of assets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks，Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademark depreciationreserves1815 未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossincome1901 长期待摊费用Long-term andprepaidexpenses1911Waitdealassetsorincome191101待处理流动资产损溢 Waitintangibleassetslossorincome191102待处理固定资产损溢 Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability2101Short-termborrowing2111NotespayableBankacceptance商业承兑汇票Tradeacceptance2121Account2131Depositreceived2141Proxysalegoodsrevenue2151应付工资Accruedwages2153Accruedwelfarism2161Dividendspayable2171Taxpayable217101 应交增值税value added payable21710101进项税额WithholdingsonVAT21710102已交税金Payingtax21710103转出未交增值税 Unpaid changeover21710104减免税款Taxdeduction21710105SubstitutedmoneyVAT21710106 出口退税Taxreimbursementforexport21710107 Changeoverwithnoldingson21710108 出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax21710109Overpaidchangeover21710110未交增值税Unpaid217102Businesstax217103 应交消费税Consumption payable217104Resourcestaxpayable217105Incometaxpayable217106Incrementtaxlandvaluepayable217107 应交城市维护建设税Tax maintainingandbuildingcitiespayable217108Housingpropertypayable217109 应交土地使用税Tenure taxpayable217110Vehicleandusagelicenseplatetax（VVULPT）payable217111Personaltaxpayable2176 其他应交款 Other fund conformitywithpaying2181其他应付款Otherpayables2191 预提费用Drawing expense advance其他负债Otherliabilities2201Pendingchangeroverassetsvalue2211AnticipationliabilitiesLong-termLiabilities2301Long-term一年内到期的长期借款Long-term duewithinoneyear一年后到期的长期借款Long-term dueoveroneyear2311Bondspayable231101FacevalueParvalue231102债券溢价Premiumonbonds231103债券折价Discountonbonds231104应计利息Accruedinterest2321长期应付款Long-term accountpayable应付融资租赁款Accruedfinancialoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyearLong-termpayableoveroneyear2331SpecialpayableLong-termpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear2341Deferraltaxes三、所有者权益类OWNERSEQUITY资本Capita3101实收资本（或股本）Paid-upcapital（orstock）实收资本Paicl-upcapital实收股本Paid-upstock3103InvestmentReturned公积3111Capitalreserve311101资本（或股本）溢价 Cpital（orpremium311102non-cashdonatereserve311103 股权投资准备Stock investmentreserves311105 拨款转入 Allocate changeoverin311106 currencycapital311107 其他资本公积Other reserve3121Surplusreserves312101Legal312102 任意盈余公积Free reserves312103法定公益金Legalpublicwelfarefund312104储备基金Reservefund312105 企业发展基金 expensionfund312106 利润归还投资Profitscapitalizadonreturnofinvestment利润Profits3131Currentyearprofits3141Profitdistribution314101Otherchengeover314102 提取法定盈余公积Withdrawallegalsurplus314103Withdrawalpublicwelfarefunds314104Withdrawalreservefund314105 提取企业发展基金Withdrawalreserveforbusinessexpansion314106welfarefund314107Profitscapitalizadonreturnofinvestment314108应付优先股股利PreferredStockdividendspayable314109提取任意盈余公积Withdrawalothercommonaccumulationfund314110应付普通股股利Commondividendspayable314111转作资本（或股本）的普通股股利CommonStockdividendschangetoassets（orstock）314115Undistributedprofit四、成本类Cost4101生产成本Costofmanufacture410101 基本生产成本Base cost manufacture410102 辅助生产成本Auxiliary cost manufacture4105Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费VehiclesmaintenanceVehiclesmaintenanceEducationandtrainingEntertainment图书、印刷费Booksandprinting运费TranspotationInsuranceCommissionSundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Loss on cessation4107劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101 主营业务收入Prime revenue产品销售收入Salesrevenue服务收入Servicerevenue5102 其他业务收入Other revenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remise right assetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-term income计提的委托贷款减值准备Withdrawalofentrustloansreserves5203Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue5301 INCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Net income disposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges5401Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice5402 主营业务税金及附加Tax associatecharge营业税Salestax消费税ConsumptiontaxTaxformaintainingbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405 其他业务支出Other expense销售其他材料成本Othercostofmaterialsale

其他劳务成本Othercostofservice其他业务税金及附加费 Other tax andassociatecharge费用Expenses5501Operatingexpenses代销手续费Consignment charge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees5502管理费用Adminisstrativeexpenses职工工资StaffS修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineral compensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicle and vessel licenseplatetax（VVULPT）土地使用税Tenuretax印花税Stamptax5503财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost5601NonbusinessexpenditureDonationoutlay减值准备金Depreciationreserves非常损失ExtraordinarylossNetlossondisposaloffixedassets出售无形资产损失Loss on sales intangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercement5701Incometax以前年度损益调整Prior year adjustment会计科目英文对照表一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents'100901外埠存款OthercityCashinbank'100902银行本票Cashier'scheque'100903银行汇票Bankdraft'100904信用卡Creditcard'100905信用证保证金L/CGuaranteedeposits'100906存出投资款Refundabledeposits1101短期投资Short-terminvestments'110101股票Short-terminvestments-stock'110102债券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendre