会计科目中英对照

资产类Assets

流动资产Currentassets

货币资金Cashandcashequivalents

1001现金Cash

1002银行存款Cashinbank

1009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Refundabledeposits

1101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-other

1102短期投资跌价准备Short-terminvestmentsfallingpricereserves

应收款Accountreceivable

1111应收票据Notereceivable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

1121应收股利Dividendreceivable

1122应收利息Interestreceivable

1131应收账款Accountreceivable

1133其他应收款Othernotesreceivable

1141坏账准备Baddebtreserves

1151预付账款Advancemoney

1161应收补贴款Coverdeficitbystatesubsidiesofreceivable

库存资产Inventories

1201物资采购Suppliespurchasing

1211原材料Rawmaterials

1221包装物Wrappage

1231低值易耗品Low-valueconsumptiongoods

1232材料成本差异Materialscostvariance

1241自制半成品Semi-Finishedgoods

1243库存商品Finishedgoods

1244商品进销差价Differencesbetweenpurchasingandsellingprice

1251委托加工物资Workinprocess-outsourced

1261委托代销商品Trusttoandsellthegoodsonacommissionbasis

1271受托代销商品Commissionedandsellthegoodsonacommission

basis

1281存货跌价准备Inventoryfallingpricereserves

1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages

1301待摊费用Deferredandprepaidexpenses

长期投资Long-terminvestment

1401长期股权投资Long-terminvestmentonstocks

140101股票投资Investmentonstocks

140102其他股权投资Otherinvestmentonstocks

1402长期债权投资Long-terminvestmentonbonds

140201债券投资Investmentonbonds

140202其他债权投资Otherinvestmentonbonds

1421长期投资减值准备Long-terminvestmentsdepreciationreserves

股权投资减值准备Stockrightsinvestmentdepreciationreserves

债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves

1431委托贷款Entrustloans

143101本金Principal

143102利息Interest

143103减值准备Depreciationreserves

1501固定资产Fixedassets

房屋Building

建筑物Structure

机器设备Machineryequipment

运输设备Transportationfacilities

工具器具Instrumentsandimplement

1502累计折旧Accumulateddepreciation

1505固定资产减值准备Fixedassetsdepreciationreserves

房屋、建筑物减值准备Building/structuredepreciationreserves

机器设备减值准备Machineryequipmentdepreciationreserves

1601工程物资Projectgoodsandmaterial

160101专用材料Special-purposematerial

160102专用设备Special-purposeequipment

160103预付大型设备款Prepaymentsforequipment

160104为生产准备的工具及器具Preparativeinstrumentsandimplementfor

fabricate

1603在建工程Construction-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Generaloverhaulproject

1605在建工程减值准备Construction-in-processdepreciationreserves

1701固定资产清理Liquidationoffixedassets

1801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

税费Taxesanddues

租赁费Rent

管理费Maintenance

车辆维护费Vehiclesmaintenance

油料费Vehiclesmaintenance

培训费Educationandtraining

接待费Entertainment

图书、印刷费Booksandprinting

运费Transpotation

保险费Insurancepremium

支付手续费Commission

杂费Sundrycharges

折旧费Depreciationexpense

机物料消耗Articleofconsumption

劳动保护费Laborprotectionfees

季节性停工损失Lossonseasonalitycessation

4107劳务成本Servicecosts

五、损益类Profitandloss

收入Income

业务收入OPERATINGINCOME

5101主营业务收入Primeoperatingrevenue

产品销售收入Salesrevenue

服务收入Servicerevenue

5102其他业务收入Otheroperatingrevenue

材料销售Salesmaterials

代购代售

包装物出租Wrappagelease

出让资产使用权收入Remiserightofassetsrevenue

返还所得税Reimbursementofincometax

其他收入Otherrevenue

5201投资收益Investmentincome

短期投资收益Currentinvestmentincome

长期投资收益Long-terminvestmentincome

计提的委托贷款减值准备Withdrawalofentrustloansreserves

5203补贴收入Subsidizerevenue

国家扶持补贴收入Subsidizerevenuefromcountry

其他补贴收入Othersubsidizerevenue

5301营业外收入NON-OPERATINGINCOME

非货币性交易收益Non-cashdealincome

现金溢余Cashoverage

处置固定资产净收益Netincomeondisposaloffixedassets

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Revenuecharges

5401主营业务成本Operatingcosts

产品销售成本Costofgoodssold

服务成本Costofservice

5402主营业务税金及附加Taxandassociatecharge

营业税Salestax

消费税Consumptiontax

城市维护建设税Taxformaintainingandbuildingcities

资源税Resourcestax

土地增值税Incrementtaxonlandvalue

5405其他业务支出Otherbusinessexpense

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Othertaxandassociatecharge

费用Expenses

5501营业费用Operatingexpenses

代销手续费Consignmentcommissioncharge

运杂费Transpotation

保险费Insurancepremium

展览费Exhibitionfees

广告费Advertisingfees

5502管理费用Adminisstrativeexpenses

职工工资StaffSalaries

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Mineralresourcescompensationfees

排污费Pollutiondischargefees

房产税Housingpropertytax

车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)

土地使用税Tenuretax

印花税Stamptax

5503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-borrowingcost

5601营业外支出Nonbusinessexpenditure

捐赠支出Donationoutlay

减值准备金Depreciationreserves

非常损失Extraordinaryloss

处理固定资产净损失Netlossondisposaloffixedassets

出售无形资产损失Lossonsalesofintangibleassets

固定资产盘亏Fixedassetsinventoryloss

债务重组损失Lossonarrangement

罚款支出Amercementoutlay

5701所得税Incometax

以前年度损益调整Prioryearincomeadjustment会计科目accountingsubject

顺序号serialnumber编号codenumber会计科目名称accountingsubject会计科目适用范围accountingsubjectrangeofapplication

一、资产类

11001库存现金cashonhand

21002银行存款bankdeposit

51015其他货币资金othermonetarycapital

91101交易性金融资产transactionmonetaryassets

111121应收票据notesreceivable

121122应收账款Accountreceivable

131123预付账款accountprepaid

141131应收股利dividendreceivable

151132应收利息accruedinterestreceivable

211231其他应收款accountsreceivable-others

221241坏账准备haddebtsreserve

281401材料采购procurementofmaterials

291402在途物资materialsintransit

301403原材料rawmaterials

321406库存商品commoditystocks

331407发出商品goodsintransit

361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles

421461存货跌价准备reserveagainststockpricedeclining

431501待摊费用feestobeapportioned

451521持有至到期投资holdinvestmentdue

461522持有至到期投资减值准备holdinvestmentduereductionreserve

471523可供出售金融资产financialassetsavailableforsale

481524长期股权投资long-termstockownershipinvestment

491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve

501526投资性房地产investmentrealeastate

511531长期应收款long-termaccountreceivable

521541未实现融资收益unrealizedfinancingincome

541601固定资产permanentassets

551602累计折旧accumulateddepreciation

561603固定资产减值准备permanentassetsreductionreserve

571604在建工程constructioninprocess

581605工程物资engineermaterial

591606固定资产清理disposaloffixedassets

601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing

611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing

621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture

631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture

641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture

651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation

661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation

671701无形资产intangibleassets

681702累计摊销accumulatedamortization

691703无形资产减值准备intangibleassetsreductionreserve

701711商誉businessreputation

711801长期待摊费用long-termdeferredexpenses

721811递延所得税资产deferredincometaxassets

731901待处理财产损溢waitingassetsprofitandloss

二、负债类debtgroup

742001短期借款short-termloan

812101交易性金融负债transactionfinancialliabilities

832201应付票据notespayable

842202应付账款accountpayable

852205预收账款itemreceivedinadvance

862211应付职工薪酬employeepaypayable

872221应交税费taxpayable

882231应付股利dividendpayable

892232应付利息interestpayable

902241其他应付款otheraccountpayable

972401预提费用withholdingexpenses

982411预计负债estimatedliabilities

992501递延收益deferredincome

1002601长期借款moneyborrowedforlongterm

1012602长期债券long-termbond

1062801长期应付款long-termaccountpayable

1072802未确认融资费用unacknowledgedfinancialcharges

1082811专项应付款specialaccountspayable

1092901递延所得税负债deferredincometaxliabilities

三、共同类

1123101衍生工具derivativetool

1133201套期工具arbitragetool

1143202被套期项目arbitrageproject

四、所有者权益类

1154001实收资本paid-upcapital

1164002资本公积contributedsurplus

1174101盈余公积earnedsurplus

1194103本年利润profitforthecurrentyear

1204104利润分配allocationofprofits

1214201库存股treasurystock

五、成本类

1225001生产成本productioncost

1235101制造费用costofproduction

1245201劳务成本servicecost

1255301研发支出researchanddevelopmente