ACCA會計科目中英對照(20201113090714

1、一級科目 二級科目 三級科目 四級科目代碼名稱代碼名稱代碼名稱代碼名稱英 譯1 資產(chǎn) assets11 12 流動資產(chǎn) current assets111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivale nts1111 庫存現(xiàn)金 cash on hand1112 零用金 / 周轉(zhuǎn)金 petty cash/revolvi ng fun ds1113 銀行存款 cash in banks1116 在途現(xiàn)金 cash in transit1117 約當(dāng)現(xiàn)金 cash equivalents1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents11

2、2 短期投資 short-term investments1121短期投資 -股票 short-term investments - stock1122bills短期投資 -短期票券 short-term investments - short-term notes and1123短期投資 -政府債券 short-term investments - government bonds1124短期投資 -受益憑證short-term investments - beneficiary certificates1125短期投資 -公司債short-term investments - corpor

3、ate bonds1128短期投資 -其它 short-term investments - other1129備抵短期投資跌價損失 allowa nee for reduction of short-terminv estme nt to market113 應(yīng)收票據(jù) notes receivable1131 應(yīng)收票據(jù) notes receivable1132 應(yīng)收票據(jù)貼現(xiàn)discou nted n otes receivable1137 應(yīng)收票據(jù)-關(guān)系人notes receivable - related parties1138 其它應(yīng)收票據(jù)other no tes receivable1

4、139 備抵呆帳 應(yīng)收票據(jù)allowa nee for un collec- tible accou nts- notesreceivable114 應(yīng)收帳款 accounts receivable1141 應(yīng)收帳款accou nts receivable1142 應(yīng)收分期帳款in stallme nt accou nts receivable1147 應(yīng)收帳款-關(guān)系人accounts receivable - related parties1149 備抵呆帳 應(yīng)收帳款allowa nee for un collec- tible accou nts - accou ntsreceivable

5、118 其它應(yīng)收款 other receivables1181 應(yīng)收出售遠(yuǎn)匯款forward excha nge con tract receivable1182 應(yīng)收遠(yuǎn)匯款 -夕卜幣 forward excha nge con tract receivable - foreig n curre ncies1183 買賣遠(yuǎn)匯折價disco unt on forward ex-cha nge con tract1184 應(yīng)收收益ear ned revenue receivable1187 其它應(yīng)收款 -關(guān)系人 other receivables - related parties1188 其它應(yīng)

6、收款 -其它 other receivables - other1189 備抵呆帳-其它應(yīng)收款allowanee for uncollec- tible accounts - otherreceivables121122 存貨 inventories1211 商品存貨mercha ndise inven tory1212 寄銷商品 con sig ned goods1213 在途商品 goods in transit1219 備抵存貨跌價損失allowa nee for reduction of in ve ntory to market1221 制成品 fin ished goods1222

7、 寄銷制成品con sig ned fin ished goods1223 副產(chǎn)品 by-products1224 在制品 work in process1225 委外加工work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料materials and supplies in tran sit1229 備抵存貨跌價損失allowa nee for reduction of inven tory to market125 預(yù)付費用 prepaid expenses1251 預(yù)付薪資 prepaid p

8、ayroll1252 預(yù)付租金 prepaid rents1253 預(yù)付保險費prepaid in sura nee1254 用品盤存 office supplies1258 其它預(yù)付費用 other prepaid expe nses126 預(yù)付款項 prepayments1261 預(yù)付貨款 prepayment for purchases1268 其它預(yù)付款項other prepayme nts128129 其它流動資產(chǎn) other curre nt assets1281 進項稅額 VAT paid ( or in put tax)1282 留抵稅額excess VAT paid (or

9、overpaid VAT)1283 暫付款 temporary payme nts1284 代付款 payme nt on behalf of others1285 員工借支 advances to employees1286 存出保證金refun dable deposits1287 受限制存款 certificate of deposit-restricted1292 遞延兌換損失deferred foreig n excha nge losses1293 業(yè)主(股東)往來 own ers(stockholders) curre nt accou nt1294 同業(yè)往來 current a

10、ccount with others1298 其它流動資產(chǎn)-其它other current assets - other13 基金及長期投資 funds and Ion g-term inv estme nts131 基金 fun ds1311 償債基金redemptio n fund (or sinking fund)1312 改良及擴充基金 fund for improveme nt and expa nsion1313 意外損失準(zhǔn)備基金con ti ngency fund1314 退休基金pen sion fund1318 其它基金other funds132 長期投資 Iong-ter

11、m investments1321 長期股權(quán)投資 lon g-term equity in vestme nts1322 長期債券投資lon g-term bo nd in vestme nts1323 長期不動產(chǎn)投資lon g-term real estate in-vestme nts1324 人壽保險現(xiàn)金解約價值cash surre nder value of life in sura nee1328 其它長期投資other Ion g-term in vestme nts1329 備抵長期投資跌價損失allowa nee for excess of cost over market v

12、alueof Ion g-term inv estme nts14 15 固定資產(chǎn) property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluati on in creme nts142 土地改良物 la nd improveme nts1421 土地改良物la nd improveme nts1428 土地改良物-重估增值1429累積折舊-土地改良物land improveme nts - revaluati on in creme nts accumulated depreciatio n

13、 - land improveme nts143房屋及建物 buildings1431房屋及建物 buildi ngs1438房屋及建物-重估增值buildi ngs -revaluati on in creme nts1439 累積折舊-房屋及建物 accumulated depreciation - buildings144146 機（器）具及設(shè)備 machinery and equipment1441 機（器）具 machi nery1448 機（器）具-重估增值mach in ery - revaluation in creme nts1449 累積折舊 -機（器）具 accumula

14、ted depreciation - machinery151 租賃資產(chǎn) leased assets1511 租賃資產(chǎn)leased assets1519 累積折舊 -租賃資產(chǎn) accumulated depreciation - leased assets152 租賃權(quán)益改良 leasehold improvements1521 租賃權(quán)益改良 leasehold improveme nts1529 累積折舊-租賃權(quán)益改良 accumulated depreciation - leasehold improveme nts156 未完工程及預(yù)付購置設(shè)備款 con structi on in pr

15、ogress and prepayme nts for equipme nt1561 未完工程con structi on in progress1562 預(yù)付購置設(shè)備款 prepayme nt for equipme nt158 雜項固定資產(chǎn) miscellaneous property, plant, and equipment1581 雜項固定資產(chǎn) miscella neous property, pla nt, and equipme nt1588 雜項固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipme nt - revaluati

16、 on in creme nts1589 累積折舊-雜項固定資產(chǎn) accumulated depreciation - miscellaneous property, pla nt, and equipme nt16 遞耗資產(chǎn) depletable assets161 遞耗資產(chǎn) depletable assets1611 天然資源 natural resources1618 天然資源 -重估增值 n atural resources -revaluati on in creme nts1619 累積折耗 -天然資源accumulated depletion - natural resource

17、s17 無形資產(chǎn) intangible assets171 商標(biāo)權(quán) trademarks1711 商標(biāo)權(quán) trademarks172 專利權(quán) patents1721 專利權(quán) patents173 特許權(quán) franchise1731 特許權(quán) fran chise174 著作權(quán) copyright1741 著作權(quán) copyright176 商譽 goodwill1761 商譽 goodwill177 開辦費 organization costs1771 開辦費orga ni zati on costs178 其它無形資產(chǎn) other intangibles1781 遞延退休金成本deferred

18、pension costs1782 租賃權(quán)益改良 leasehold improveme nts1788 其它無形資產(chǎn)-其它 other intangible assets - other18 其它資產(chǎn) other assets181 遞延資產(chǎn) deferred assets1811 債券發(fā)行成本 deferred bo nd issua nee costs1812 長期預(yù)付租金 Ion g-term prepaid rent1813 長期預(yù)付保險費 Ion g-term prepaid in sura nee1815 預(yù)付退休金prepaid pen sion cost1818 其它遞延資產(chǎn)

19、 other deferred assets182 閑置資產(chǎn) idle assets1821 閑置資產(chǎn) idle assets184長期應(yīng)收票據(jù)及款項與催收帳款I(lǐng)on g-term no tes , aceou nts and overduereceivables1841 長期應(yīng)收票據(jù)Ion g-term no tes receivable1842 長期應(yīng)收帳款 Ion g-term accou nts receivable1843 催收帳款 overdue receivables1847 長期應(yīng)收票據(jù)及款項與催收帳款-關(guān)系人Iong-term notes, accounts and over

20、due receivables- related parties1848 其它長期應(yīng)收款項 other Ion g-term receivables1849備抵呆帳-長期應(yīng)收票據(jù)及款項與催收帳款allowanee forun collectible acco unts - Ion g-term no tes, acco unts and overdue receivables185 出租資產(chǎn) assets leased to others1851 出租資產(chǎn) assets leased to others1858 出租資產(chǎn) -重估增值assets leased to others -increm

21、ental value fromrevaluati on1859 累積折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others186 存出保證金 refundable deposit1861 存出保證金refun dable deposits188 雜項資產(chǎn) miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 雜項資產(chǎn)-其它 miscellaneous assets - other2 負(fù)債 liabilities21 22 流動負(fù)債 curren

22、t liabilities211 短期借款 short-term borrowings(debt)2111 銀行透支 bank overdraft2112銀行借款 bank loan2114 短期借款 -業(yè)主 short-term borrowings - owners2115 短期借款 -員工 short-term borrowings - employees2117 短期借款 -關(guān)系人short-term borrow in gs- related parties2118 短期借款-其它 short-term borrowings - other212 應(yīng)付短期票券 short-term

23、notes and bills payable2122 銀行承兌匯票bank accepta nee2128 其它應(yīng)付短期票券other short-term n otes and bills payable2129 應(yīng)付短期票券折價discou nt on short-term n otes and bills payable213 應(yīng)付票據(jù) notes payable2131 應(yīng)付票據(jù)n otes payable2137 應(yīng)付票據(jù)-關(guān)系人 notes payable - related parties2138 其它應(yīng)付票據(jù)other no tes payable214 應(yīng)付帳款 accou

24、nts pay able2141 應(yīng)付帳款accou nts payable2147 應(yīng)付帳款-關(guān)系人 accounts payable - related parties217 應(yīng)付費用 accrued expenses2171 應(yīng)付薪工 accrued payroll2172 應(yīng)付租金accrued rent payable2173 應(yīng)付利息accrued in terest payable2174 應(yīng)付營業(yè)稅accrued VAT payable2175 應(yīng)付稅捐-其它 accrued taxes payable- other2178 其它應(yīng)付費用other accrued expe n

25、ses payable218219 其它應(yīng)付款 other payables2181 應(yīng)付購入遠(yuǎn)匯款 forward excha nge con tract payable2182 應(yīng)付遠(yuǎn)匯款 -夕卜幣forward excha nge con tract payable - foreig ncurre ncies2183 買賣遠(yuǎn)匯溢價premium on forward excha nge con tract2184 應(yīng)付土地房屋款payables on land and build ing purchased11 / 242185 應(yīng)付設(shè)備款Payables on equipme nt21

26、87 其它應(yīng)付款 -關(guān)系人 other payables - related parties2191 應(yīng)付股利divide nd payable2192 應(yīng)付紅利bo nus payable2198 其它應(yīng)付款-其它 other payables - other226 預(yù)收款項 advanee receipts2261 預(yù)收貨款 sales revenue received in adva nee2262 預(yù)收收入 revenue received in adva nee2268 其它預(yù)收款other adva nee receiptsIon g-term liabilities -curre

27、 nt porti on corporate bonds payable - curre ntIon g-term loa ns payable - curre nt227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債2271 一年或一營業(yè)周期內(nèi)到期公司債porti on2272 一年或一營業(yè)周期內(nèi)到期長期借款porti on2273 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項Ion g-term notes andacco unts payable due with in one year or one operat ing cycle2277 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項-關(guān)系人lon g-t

28、ermno tes and acco unts payables to related parties - curre nt porti on2278 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債other Ion g-term lia- bilities -curre nt porti on228229 其它流動負(fù)債 other curre nt liabilities2281 銷項稅額 VAT received(or output tax)2283 暫收款 temporary receipts2284 代收款 receipts un der custody2285 估計售后服務(wù) /保固負(fù)債estim

29、ated warranty liabilities2292 遞延兌換利益deferred foreig n excha nge gain2293 業(yè)主（股東）往來 owners curre nt accou nt2294 同業(yè)往來current account with others2298 其它流動負(fù)債-其它 other current liabilities - others23 長期負(fù)債 Iong-term liabilities231 應(yīng)付公司債 corporate bonds payable2311 應(yīng)付公司債corporate bonds payable2319 應(yīng)付公司債溢（折）

30、價 premium（discount） on corporate bonds payable232 長期借款 Iong-term loans payable2321 長期銀行借款I(lǐng)on g-term loans payable - bank2324 長期借款-業(yè)主 Iong-term loans payable - owners2325 長期借款 -員工 Iong-term loans payable - employees2327 長期借款 -關(guān)系人 Iong-term loans payable - related parties2328 長期借款-其它 long-term loans p

31、ayable - other233 長期應(yīng)付票據(jù)及款項Io ng-term n otes and accou nts payable2331 長期應(yīng)付票據(jù) Ion g-term no tes payable2332 長期應(yīng)付帳款 lon g-term accou nts pay-able2333 長期應(yīng)付租賃負(fù)債Ion g-term capital lease liabilities2337 長期應(yīng)付票據(jù)及款項-關(guān)系人 Long-term notes and accounts payable -related parties2338 其它長期應(yīng)付款項 other Ion g-term paya

32、bles234 估計應(yīng)付土地增值稅 accrued liabilities for land value in creme nt tax2341 估計應(yīng)付土地增值稅estimated accrued land value in creme ntal taxpay-able235 應(yīng)計退休金負(fù)債 accrued pension liabilities2351 應(yīng)計退休金負(fù)債accrued pen sion liabilities238 其它長期負(fù)債 other Iong-term liabilities2388 其它長期負(fù)債-其它 other Iong-term liabilities - ot

33、her28 其它負(fù)債 other liabilities281 遞延負(fù)債 deferred liabilities2811 遞延收入 deferred revenue2818 其它遞延負(fù)債 other deferred liabilities286 存入保證金 deposits received2861 存入保證金guara ntee deposit received288 雜項負(fù)債 miscellaneous liabilities2888 雜項負(fù)債-其它 miscellaneous liabilities - other3 業(yè)主權(quán)益 owners equity31 資本 capital31

34、1資本（或股本） capital3112 特別股股本 capital - preferred stock3113 預(yù)收股本 capital collected in adva nee3114 待分配股票股利 stock divide nds to be distributed3115 資本 capital32 資本公積 additional paid-in capital321 股票溢價paid-i n capital in excess of par3212特別股股票溢價paid-i n capital in excess of par- preferred stock323資產(chǎn)重估增值準(zhǔn)備

35、capital surplus from assets revaluati on3231資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluati on324處分資產(chǎn)溢價公積capital surplus from gain on disposal of assets3241處分資產(chǎn)溢價公積capital surplus from gain on disposal of assets326 受贈公積 donated surplus3261 受贈公積 donated surplus328 其它資本公積other additio nal paid-in capita

36、l3281 權(quán)益法長期股權(quán)投資資本公積additio nal paid-in capital from in vesteeun der equity method3282 資本公積-庫藏股票交易additional paid-in capital - treasury stocktran s-acti ons33 保留盈余(或累積虧損)retained earnings (accumulated deficit)331 法定盈余公積legal reserve3311 法定盈余公積 legal reserve332 特別盈余公積 special reserve3321 意外損失準(zhǔn)備con ti

37、ngency reserve3322 改良擴充準(zhǔn)備 improveme nt and expa nsion reserve3323 償債準(zhǔn)備special reserve for redempti on of liabilities3328其它特別盈余公積other special reserve335 未分配盈余(或累積虧損)retained earnings-unappropriated (or accumulated deficit)3351 累積盈虧 accumulated profit or loss3352 前期損益調(diào)整 prior period adjustme nts34 權(quán)益

38、調(diào)整 equity adjustments341長期股權(quán)投資未實現(xiàn)跌價損失un realized loss on market value decli neof Ion g-term equity inv estme nts3411 長期股權(quán)投資未實現(xiàn)跌價損失un realized loss on market valuedecli ne of Ion g-term equity inv estme nts342 累積換算調(diào)整數(shù)cumulative tran slation adjustme nt3421 累積換算調(diào)整數(shù)cumulative tran slation adjustme nts3

39、43 未認(rèn)列為退休金成本之凈損失net loss n ot recog nized as pen sion cost3431未認(rèn)列為退休金成本之凈損失net loss n ot recog nized as pen sion costs35 庫藏股 treasury stock351 庫藏股 treasury stock3511 庫藏股 treasury stock36 少數(shù)股權(quán) minority interest361 少數(shù)股權(quán) min ority in terest3611 少數(shù)股權(quán)minority in terest4 營業(yè)收入 operating revenue41 銷貨收入 sale

40、s revenue411 銷貨收入 sales reven ue4111 銷貨收入 sales revenue4112 分期付款銷貨收入 in stallme nt sales revenue417 銷貨退回sales return4171 銷貨退回 sales return419 銷貨折讓 sales allowa nces4191 銷貨折讓sales disco unts and allowa nces46 勞務(wù)收入 service revenue461 勞務(wù)收入 service revenue4611 勞務(wù)收入service reve nue47 業(yè)務(wù)收入 agency revenue4

41、71 業(yè)務(wù)收入 age ncy revenue4711 業(yè)務(wù)收入age ncy reve nue48 其它營業(yè)收入 other operating revenue488 其它營業(yè)收入-其它other operating revenue4888 其它營業(yè)收入-其它 other operating revenue - other5 營業(yè)成本 operating costs51 銷貨成本 cost of goods sold511 銷貨成本 cost of goods sold5111 銷貨成本 cost of goods sold5112 分期付款銷貨成本 in stallme nt cost o

42、f goods sold512 進貨 purchases5121 進貨 purchases5122 進貨費用purchase expe nses5123 進貨退出purchase returns5124 進貨折讓 charges on purchased merchandise513 進料 materials purchased5131 進料 material purchased5132 進料費用 charges on purchased material5133 進料退出 material purchase returns5134 進料折讓 material purchase allowa

43、nces514 直接人工 direct labor5141 直接人工direct labor515518 制造費用manu facturi ng overhead5151 間接人工 in direct labor5152 租金支出rent expe nse, rent5153 文具用品office supplies (expe nse)5154 旅費 travelling expense, travel5155 運費shipp ing expe nses, freight5156 郵電費postage (expenses)5157 修繕費 repair(s) and maintenance (

44、expe nse )5158 包裝費 pack ing expe nses5161 水電瓦斯費 utilities (expe nse)5162 保險費in sura nee (expe nse)5163 力 口工費manu facturi ng overhead - outsourced5166 稅捐 taxes5168 折舊 depreciatio n expe nse5169 各項耗竭及攤提various amortizatio n5172 伙食費 meal (expenses)5173 職工福利 employee ben efits/welfare5176 訓(xùn)練費 tra ining

45、(expe nse)5177 間接材料 in direct materials5188 其它制造費用other manu facturi ng expe nses56勞務(wù)成本制ervice costs561 勞務(wù)成本 service costs5611 勞務(wù)成本 service costs57業(yè)務(wù)成本 gency costs571 業(yè)務(wù)成本 age ncy costs5711 業(yè)務(wù)成本 age ncy costs58 其它營業(yè)成本 other operati ng costs588 其它營業(yè)成本-其它other operating costs-other5888 其它營業(yè)成本-其它 other

46、 operating costs - other6 營業(yè)費用 operating expenses61 推銷費用 selling expenses615618 推銷費用selli ng expe nses6151 薪資支出payroll expe nse6152 租金支出rent expe nse, rent6153 文具用品 ofice supplies (expe nse)6154 旅費 travelling expense, travel6155 運費shipp ing expe nses, freight6156 郵電費postage (expenses)6157 修繕費 repair

47、(s) and maintenance (expe nse)6159 廣告費advertiseme nt expe nse, advertiseme nt6161 水電瓦斯費utilities (expe nse)6162 保險費in sura nee (expe nse)6164 交際費en tertai nment (expe nse)6165 捐贈don ation (expe nse)6166 稅捐 taxes6167 呆帳損失 loss on uncollectible accounts6168 折舊 depreciatio n expe nse6169 各項耗竭及攤提 variou

48、s amortization6172 伙食費 meal (expe nses)6173 職工福利 employee ben efits/welfare6176 訓(xùn)練費 tra ining (expe nse)6188 其它推銷費用other selli ng expe nses62 管理及總務(wù)費用 gen eral & adm ini strative expe nses625628 管理及總務(wù)費用general & admi nistrative expe nses6251 薪資支出payroll expe nse6252 租金支出rent expe nse, rent6253 文具用品of

49、fice supplies6254 旅費 travelli ng expe nse, travel6255 運費shipp ing expe nses,freight6256 由E電費postage (expenses)6257 修繕費 repair(s) and maintenance (expense)6259 廣告費 advertiseme nt expe nse, advertiseme nt6261 水電瓦斯費 utilities (expe nse)6262 保險費in sura nee (expe nse)6264 交際費en tertai nment (expe nse)626

50、5 捐贈don ation (expe nse)6266 稅捐 taxes6267 呆帳損失 loss on uncollectible accounts6268 折舊 depreciatio n expe nse6269 各項耗竭及攤提various amortization6271 外銷損失 loss on export sales6272 伙食費 meal (expe nses)6273 職工福利 employee ben efits/welfare6274 研究發(fā)展費用 research and developme nt expe nse6276 訓(xùn)練費 trai ning (expe

51、 nse)6278 勞務(wù)費 professional service fees6288 其它管理及總務(wù)費用other gen eral and admi nistrative expe nses63 研究發(fā)展費用 research and developme nt expe nses635638 研究發(fā)展費用research and developme nt expe nses6351 薪資支出 payroll expe nse6352 租金支出 rent expe nse, rent6353 文具用品 office supplies6354 旅費 travelling expense, tr

52、avel6355 運費 shipp ing expe nses, freight6356 郵電費 postage (expenses)6357 修繕費 repair(s) and maintenance (expense)6361 水電瓦斯費utilities (expe nse)6362 保險費 in sura nee (expe nse)6364 交際費en tertai nment (expe nse)6366 稅捐 taxes6368 折舊 depreciation expense6369 各項耗竭及攤提 various amortization6372 伙食費 meal (expe nses)6373 職工福利 employee benefits/welfare6376 訓(xùn)練費 training (expense)6378 其它研究發(fā)展費用 other research and developme nt expe nses7174 營業(yè)外收入 non-operating revenue711 利利息收入 in terest reve nue7123 短期投資市價回升利益gain on market price recovery of short-terminv estme nt713 兌換利益 foreign