中國會計(jì)科目中英文對照

1、中國會計(jì)科目中英文對照（含科目代碼）中國會計(jì)科目中英文對照代碼名稱英譯1資產(chǎn)assets11 12流動(dòng)資產(chǎn)current assets111現(xiàn)金及約當(dāng)現(xiàn)金cash and cash equivalents1111庫存現(xiàn)金cash on hand1112零用金/周轉(zhuǎn)金petty cash/revolving funds1113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 equivalents112短期投資short-term investment1

2、121短期投資-股票short-term investments-stock1122短期投資-短期票券short-term investments-short-term notes and bills1123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-corporate bonds1128短期投資-其它short-term investments-othe

3、r1129備抵短期投資跌價(jià)損失allowance for reduction of short-term investment 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)discounted notes receivable1137應(yīng)收票據(jù)-關(guān)系人notes receivable-related parties1138其它應(yīng)收票據(jù)other notes receivable1139備抵呆帳-應(yīng)收票據(jù)allowance for uncollec-tible accounts-notes receivable

4、114應(yīng)收帳款accounts receivable1141應(yīng)收帳款accounts receivable1142應(yīng)收分期帳款installment accounts receivable1147應(yīng)收帳款-關(guān)系人accounts receivable-related parties1149備抵呆帳-應(yīng)收帳款allowance for uncollec-tible accounts-accounts receivable118其它應(yīng)收款other receivables1181應(yīng)收出售遠(yuǎn)匯款forward exchange contract receivable1182應(yīng)收遠(yuǎn)匯款-外幣forwa

5、rd exchange contract receivable-foreign currencies1183買賣遠(yuǎn)匯折價(jià)discount on forward ex-change contract1184應(yīng)收收益earned revenue receivable1185應(yīng)收退稅款income tax refund receivable1187其它應(yīng)收款-關(guān)系人other receivables-related parties1188其它應(yīng)收款-其它other receivables-other1189備抵呆帳-其它應(yīng)收款allowance for uncollec-tible accounts

6、-other receivables121122存貨inventories1211商品存貨merchandise inventory1212寄銷商品consigned goods1213在途商品goods in transit1219備抵存貨跌價(jià)損失allowance for reduction of inventory to market1221制成品finished goods1222寄銷制成品consigned finished goods1223副產(chǎn)品by-products1224在制品work in process1225委外加工work in process-outsourced1

7、226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229備抵存貨跌價(jià)損失allowance for reduction of inventory to market125預(yù)付費(fèi)用prepaid expenses1251預(yù)付薪資prepaid payroll1252預(yù)付租金prepaid rents1253預(yù)付保險(xiǎn)費(fèi)prepaid insurance1254用品盤存office supplies1255預(yù)付所得稅prepaid income tax1258其它預(yù)付費(fèi)用other prepaid e

8、xpenses126預(yù)付款項(xiàng)prepayments1261預(yù)付貨款prepayment for purchases1268其它預(yù)付款項(xiàng)other prepayments128129其它流動(dòng)資產(chǎn)other current assets1281進(jìn)項(xiàng)稅額VAT paid ( or input tax)1282留抵稅額excess VAT paid (or overpaid VAT)1283暫付款temporary payments1284代付款payment on behalf of others1285員工借支advances to employees1286存出保證金refundabl

9、e deposits1287受限制存款certificate of deposit-restricted1291遞延所得稅資產(chǎn)deferred income tax assets1292遞延兌換損失deferred foreign exchange losses1293業(yè)主往來(股東往來)owners'(stockholders') current account1294同業(yè)往來current account with others1298其它流動(dòng)資產(chǎn)-其它other current assets-other13基金及長期投資funds and long-term invest

10、ments131基金funds1311償債基金redemption fund (or sinking fund)1312改良及擴(kuò)充基金fund for improvement and expansion1313意外損失準(zhǔn)備基金contingency fund1314退休基金pension fund1318其它基金other funds132長期投資long-term investments1321長期股權(quán)投資long-term equity investments1322長期債券投資long-term bond investments1323長期不動(dòng)產(chǎn)投資long-term real esta

11、te in-vestments1324人壽保險(xiǎn)現(xiàn)金解約價(jià)值cash surrender value of life insurance1328其它長期投資other long-term investments1329備抵長期投資跌價(jià)損失allowance for excess of cost over market value of long-term investments14 15固定資產(chǎn)property , plant, and equipment141土地land1411土地land1418土地-重估增值land-revaluation increments142土地改良物land i

12、mprovements1421土地改良物land improvements1428土地改良物-重估增值land improvements-revaluation increments1429累積折舊-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 increments1439累積折舊-房屋及建物accumulated depreciation-buildings144146機(jī)(器)具及設(shè)備machinery

13、and equipment1441機(jī)(器)具machinery1448機(jī)(器)具-重估增值machinery-revaluation increments1449累積折舊-機(jī)(器)具accumulated 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 improvements1529累積折舊-租賃權(quán)益改良accum

14、ulated depreciation-leasehold improvements156未完工程及預(yù)付購置設(shè)備款construction in progress and prepayments for equipment1561未完工程construction in progress1562預(yù)付購置設(shè)備款prepayment for equipment158雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment1581雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment1588雜項(xiàng)固定資產(chǎn)-重估增值

15、miscellaneous property, plant, and equipment-revaluation increments1589累積折舊-雜項(xiàng)固定資產(chǎn)accumulated depreciation-miscellaneous property, plant, and equipment16遞耗資產(chǎn)depletable assets161遞耗資產(chǎn)depletable assets1611天然資源natural resources1618重估增值-天然資源natural resources-revaluation increments1619累積折耗-天然資源accumulated

16、 depletion-natural resources17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)franchise174著作權(quán)copyright1741著作權(quán)copyright175計(jì)算機(jī)軟件computer software1751計(jì)算機(jī)軟件computer software cost176商譽(yù)goodwill1761商譽(yù)goodwill177開辦費(fèi)organization costs1771開辦費(fèi)organization

17、costs178其它無形資產(chǎn)other intangibles1781遞延退休金成本deferred pension costs1782租賃權(quán)益改良leasehold improvements1788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 bond issuance costs1812長期預(yù)付租金long-term prepaid rent1813長期預(yù)付保險(xiǎn)費(fèi)long-term prepaid insurance1814遞延所得稅資產(chǎn)def

18、erred income tax assets1815預(yù)付退休金prepaid pension cost1818其它遞延資產(chǎn)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(xiàng)與催收帳款long-term notes , accounts and overdue receivables1841長期應(yīng)收票據(jù)long-term notes receivable1842長期應(yīng)收帳款long-term accounts receivable1843催收帳款overdue receivables1847長期應(yīng)收票據(jù)及

19、款項(xiàng)與催收帳款-關(guān)系人long-term notes, accounts and overdue receivables-related parties1848其它長期應(yīng)收款項(xiàng)other long-term receivables1849備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowance for uncollectible accounts-long-term notes, accounts 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as

20、sets leased to others-incremental value from revaluation1859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refundable deposits188雜項(xiàng)資產(chǎn)miscellaneous assets1881受限制存款certificate of deposit-restricted1888雜項(xiàng)資產(chǎn)-其它miscellaneous assets-other2負(fù)債liabilities21 22流動(dòng)負(fù)債

21、current 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 borrowings-related parties2118短期借款-其它short-term borrowings-other212應(yīng)付短期票券short-term notes and bills paya

22、ble2121應(yīng)付商業(yè)本票commercial paper payable2122銀行承兌匯票bank acceptance2128其它應(yīng)付短期票券other short-term notes and bills payable2129應(yīng)付短期票券折價(jià)discount on short-term notes and bills payable213應(yīng)付票據(jù)notes payable2131應(yīng)付票據(jù)notes payable2137應(yīng)付票據(jù)-關(guān)系人notes payable-related parties2138其它應(yīng)付票據(jù)other notes payable214應(yīng)付帳款accounts p

23、ay able2141應(yīng)付帳款accounts payable2147應(yīng)付帳款-關(guān)系人accounts payable-related parties216應(yīng)付所得稅income taxes payable2161應(yīng)付所得稅income tax payable217應(yīng)付費(fèi)用accrued expenses2171應(yīng)付薪工accrued payroll2172應(yīng)付租金accrued rent payable2173應(yīng)付利息accrued interest payable2174應(yīng)付營業(yè)稅accrued VAT payable2175應(yīng)付稅捐-其它accrued taxes payable-oth

24、er2178其它應(yīng)付費(fèi)用other accrued expenses payable218219其它應(yīng)付款other payables2181應(yīng)付購入遠(yuǎn)匯款forward exchange contract payable2182應(yīng)付遠(yuǎn)匯款-外幣forward exchange contract payable-foreign currencies2183買賣遠(yuǎn)匯溢價(jià)premium on forward exchange contract2184應(yīng)付土地房屋款payables on land and building purchased2185應(yīng)付設(shè)備款Payables on equipmen

25、t2187其它應(yīng)付款-關(guān)系人other payables-related parties2191應(yīng)付股利dividend payable2192應(yīng)付紅利bonus payable2193應(yīng)付董監(jiān)事酬勞compensation payable to directors and supervisors2198其它應(yīng)付款-其它other payables-other226預(yù)收款項(xiàng)advance receipts2261預(yù)收貨款sales revenue received in advance2262預(yù)收收入revenue received in advance2268其它預(yù)收款other advan

26、ce receipts227一年或一營業(yè)周期內(nèi)到期長期負(fù)債long-term liabilities-current portion2271一年或一營業(yè)周期內(nèi)到期公司債corporate bonds payable-current portion2272一年或一營業(yè)周期內(nèi)到期長期借款long-term loans payable-current portion2273一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)long-term notes and accounts payable due within one year or one operating cycle2277一年或一營業(yè)周期內(nèi)到期長

27、期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人long-term notes and accounts payables to related parties-current portion2278其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債other long-term lia-bilities-current portion228229其它流動(dòng)負(fù)債other current liabilities2281銷項(xiàng)稅額VAT received(or output tax)2283暫收款temporary receipts2284代收款receipts under custody2285估計(jì)售后服務(wù)/保固負(fù)債estimated

28、warranty liabilities2291遞延所得稅負(fù)債deferred income tax liabilities2292遞延兌換利益deferred foreign exchange gain2293業(yè)主(股東)往來owners' current account2294同業(yè)往來current account with others2298其它流動(dòng)負(fù)債-其它other current liabilities-others23長期負(fù)債long-term liabilities231應(yīng)付公司債corporate bonds payable2311應(yīng)付公司債corporate bo

29、nds payable2319應(yīng)付公司債溢價(jià)(折價(jià))premium(discount) on corporate bonds payable232長期借款long-term loans payable2321長期銀行借款long-term loans payable-bank2324長期借款-業(yè)主long-term loans payable-owners2325長期借款-員工long-term loans payable-employees2327長期借款-關(guān)系人long-term loans payable-related parties2328長期借款-其它long-term loans

30、 payable-other233長期應(yīng)付票據(jù)及款項(xiàng)long-term notes and accounts payable2331長期應(yīng)付票據(jù)long-term notes payable2332長期應(yīng)付帳款long-term accounts pay-able2333長期應(yīng)付租賃負(fù)債long-term capital lease liabilities2337長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人Long-term notes and accounts payable-related parties2338其它長期應(yīng)付款項(xiàng)other long-term payables234估計(jì)應(yīng)付土地增值稅accr

31、ued liabilities for land value increment tax2341估計(jì)應(yīng)付土地增值稅estimated accrued land value incremental tax pay-able235應(yīng)計(jì)退休金負(fù)債accrued pension liabilities2351應(yīng)計(jì)退休金負(fù)債accrued pension liabilities238其它長期負(fù)債other long-term liabilities2388其它長期負(fù)債-其它other long-term liabilities-other28其它負(fù)債other liabilities281遞延負(fù)債def

32、erred liabilities2811遞延收入deferred revenue2814遞延所得稅負(fù)債deferred income tax liabilities2818其它遞延負(fù)債other deferred liabilities286存入保證金deposits received2861存入保證金guarantee deposit received288雜項(xiàng)負(fù)債miscellaneous liabilities2888雜項(xiàng)負(fù)債-其它miscellaneous liabilities-other3業(yè)主權(quán)益owners' equity31資本capital311資本（或股本）cap

33、ital3111普通股股本capital-common stock3112特別股股本capital-preferred stock3113預(yù)收股本capital collected in advance3114待分配股票股利stock dividends to be distributed3115資本capital32資本公積additional paid-in capital321股票溢價(jià)paid-in capital in excess of par3211普通股股票溢價(jià)paid-in capital in excess of par-common stock3212特別股股票溢價(jià)paid

34、-in capital in excess of par-preferred stock323資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluation3231資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluation324處分資產(chǎn)溢價(jià)公積capital surplus from gain on disposal of assets3241處分資產(chǎn)溢價(jià)公積capital surplus from gain on disposal of assets325合并公積capital surplus from business c

35、ombination3251合并公積capital surplus from business combination326受贈公積donated surplus3261受贈公積donated surplus328其它資本公積other additional paid-in capital3281權(quán)益法長期股權(quán)投資資本公積additional paid-in capital from investee under equity method3282資本公積-庫藏股票交易additional paid-in capital-treasury stock trans-actions33保留盈余(或

36、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contingency reserve3322改良擴(kuò)充準(zhǔn)備improvement and expansion reserve3323償債準(zhǔn)備special reserve for redemption of liabilities3328其它特別盈余公積other special reserve335未分配盈余(或累積虧損)retained earni

37、ngs-unappropriated (or accumulated deficit)3351累積盈虧accumulated profit or loss3352前期損益調(diào)整prior period adjustments3353本期損益net income or loss for current period34權(quán)益調(diào)整equity adjustments341長期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss on market value decline of long-term equity investments3411長期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss

38、on market value decline of long-term equity investments342累積換算調(diào)整數(shù)cumulative translation adjustment3421累積換算調(diào)整數(shù)cumulative translation adjustments343未認(rèn)列為退休金成本之凈損失net loss not recognized as pension cost3431未認(rèn)列為退休金成本之凈損失net loss not recognized as pension costs35庫藏股treasury stock351庫藏股treasury stock3511庫藏

39、股treasury stock36少數(shù)股權(quán)minority interest361少數(shù)股權(quán)minority interest3611少數(shù)股權(quán)minority interest4營業(yè)收入operating revenue41銷貨收入sales revenue411銷貨收入sales revenue4111銷貨收入sales revenue4112分期付款銷貨收入installment sales revenue417銷貨退回sales return4171銷貨退回sales return419銷貨折讓sales allowances4191銷貨折讓sales discounts and allo

40、wances46勞務(wù)收入service revenue461勞務(wù)收入service revenue4611勞務(wù)收入service revenue47業(yè)務(wù)收入agency revenue471業(yè)務(wù)收入agency revenue4711業(yè)務(wù)收入agency revenue48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 o

41、f goods sold5111銷貨成本cost of goods sold5112分期付款銷貨成本installment cost of goods sold512進(jìn)貨purchases5121進(jìn)貨purchases5122進(jìn)貨費(fèi)用purchase expenses5123進(jìn)貨退出purchase returns5124進(jìn)貨折讓charges on purchased merchandise513進(jìn)料materials purchased5131進(jìn)料material purchased5132進(jìn)料費(fèi)用charges on purchased material5133進(jìn)料退出material

42、purchase returns5134進(jìn)料折讓material purchase allowances514直接人工direct labor5141直接人工direct labor515518制造費(fèi)用manufacturing overhead5151間接人工indirect labor5152租金支出rent expense, rent5153文具用品office supplies (expense)5154旅費(fèi)travelling expense, travel5155運(yùn)費(fèi)shipping expenses, freight5156郵電費(fèi)postage (expenses)5157修繕費(fèi)

43、repair(s) and maintenance (expense )5158包裝費(fèi)packing expenses5161水電瓦斯費(fèi)utilities (expense)5162保險(xiǎn)費(fèi)insurance (expense)5163加工費(fèi)manufacturing overhead-outsourced5166稅捐taxes5168折舊depreciation expense5169各項(xiàng)耗竭及攤提various amortization5172伙食費(fèi)meal (expenses)5173職工福利employee benefits/welfare5176訓(xùn)練費(fèi)training (expense

44、)5177間接材料indirect materials5188其它制造費(fèi)用other manufacturing expenses56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agency costs5711業(yè)務(wù)成本agency costs58其它營業(yè)成本other operating costs588其它營業(yè)成本-其它other operating costs-other5888其它營業(yè)成本-其它other operating costs-other6營業(yè)費(fèi)用operat

45、ing expenses61推銷費(fèi)用selling expenses615618推銷費(fèi)用selling expenses6151薪資支出payroll expense6152租金支出rent expense, rent6153文具用品office supplies (expense)6154旅費(fèi)travelling expense, travel6155運(yùn)費(fèi)shipping expenses, freight6156郵電費(fèi)postage (expenses)6157修繕費(fèi)repair(s) and maintenance (expense)6159廣告費(fèi)advertisement expens

46、e, advertisement6161水電瓦斯費(fèi)utilities (expense)6162保險(xiǎn)費(fèi)insurance (expense)6164交際費(fèi)entertainment (expense)6165捐贈donation (expense)6166稅捐taxes6167呆帳損失loss on uncollectible accounts6168折舊depreciation expense6169各項(xiàng)耗竭及攤提various amortization6172伙食費(fèi)meal (expenses)6173職工福利employee benefits/welfare6175傭金支出commiss

47、ion (expense)6176訓(xùn)練費(fèi)training (expense)6188其它推銷費(fèi)用other selling expenses62管理及總務(wù)費(fèi)用general & administrative expenses625628管理及總務(wù)費(fèi)用general & administrative expenses6251薪資支出payroll expense6252租金支出rent expense, rent6253文具用品office supplies6254旅費(fèi)travelling expense, travel6255運(yùn)費(fèi)shipping expenses,freigh

48、t6256郵電費(fèi)postage (expenses)6257修繕費(fèi)repair(s) and maintenance (expense)6259廣告費(fèi)advertisement expense, advertisement6261水電瓦斯費(fèi)utilities (expense)6262保險(xiǎn)費(fèi)insurance (expense)6264交際費(fèi)entertainment (expense)6265捐贈donation (expense)6266稅捐taxes6267呆帳損失loss on uncollectible accounts6268折舊depreciation expense a6269

49、各項(xiàng)耗竭及攤提various amortization6271外銷損失loss on export sales6272伙食費(fèi)meal (expenses)6273職工福利employee benefits/welfare6274研究發(fā)展費(fèi)用research and development expense6275傭金支出commission (expense)6276訓(xùn)練費(fèi)training (expense)6278勞務(wù)費(fèi)professional service fees6288其它管理及總務(wù)費(fèi)用other general and administrative expenses63研究發(fā)展費(fèi)用r

50、esearch and development expenses635638研究發(fā)展費(fèi)用research and development expenses6351薪資支出payroll expense6352租金支出rent expense, rent6353文具用品office supplies6354旅費(fèi)travelling expense, travel6355運(yùn)費(fèi)shipping expenses, freight6356郵電費(fèi)postage (expenses)6357修繕費(fèi)repair(s) and maintenance (expense)6361水電瓦斯費(fèi)utilities (

51、expense)6362保險(xiǎn)費(fèi)insurance (expense)6364交際費(fèi)entertainment (expense)6366稅捐taxes6368折舊depreciation expense6369各項(xiàng)耗竭及攤提various amortization6372伙食費(fèi)meal (expenses)6373職工福利employee benefits/welfare6376訓(xùn)練費(fèi)training (expense)6378其它研究發(fā)展費(fèi)用other research and development expenses7營業(yè)外收入及費(fèi)用non-operating revenue and expenses, other income(expense)7174營業(yè)外收入non-operating revenue711利