會(huì)計(jì)科目英文對(duì)照表

會(huì)計(jì)科目英文對(duì)照表會(huì)計(jì)科目英文對(duì)照表1資產(chǎn)assets11~12currentassets現(xiàn)金及約當(dāng)現(xiàn)金cash and equivalents1111cashonhand1112零用金/周轉(zhuǎn)金petty funds1113cashinbanks1116cashintransit1117cashequivalents1118其它現(xiàn)金及約當(dāng)現(xiàn)金othercashcashequivalents短期投資short-terminvestment1121 短期投資 - 股票 investments-stock1122 -short-terminvestments-short-termnotesandbills1123 short-terminvestments-governmentbonds1124 -short-terminvestments-beneficiarycertificates1125短期投資-short-terminvestments-corporatebonds1128短期投資-其它short-terminvestments-other1129備抵短期投資跌價(jià)損失allowancereductionofshort-terminvestmentmarketnotesreceivable1131notesreceivable1132discountedreceivable1137應(yīng)收票據(jù)-關(guān)系人notesreceivable-relatedparties1138其它應(yīng)收票據(jù)othernotesreceivable1139備抵呆帳－應(yīng)收票據(jù)allowance uncollec-tibleaccounts-notesreceivable114應(yīng)收帳款accountsreceivable1141accountsreceivable1142 應(yīng)收分期帳款installment receivable1147-accountsreceivable-relatedparties1149備抵呆帳－應(yīng)收帳款allowance foruncollec-receivable

tible accounts - accounts118otherreceivables1181 應(yīng)收出售遠(yuǎn)匯款forward contractreceivable1182應(yīng)收遠(yuǎn)匯款-外幣forward exchangecontractreceivable-foreigncurrencies1183 買(mǎi)賣(mài)遠(yuǎn)匯折價(jià)discount on ex-changecontract1184earnedrevenuereceivable1185 應(yīng)收退稅款 income tax receivable1187-otherreceivablesrelatedparties1188-otherreceivables-other1189備抵呆帳-其它應(yīng)收款allowanceforuncollec-tibleaccounts-otherreceivables121~122inventories1211商品存貨merchandiseinventory1212寄銷(xiāo)商品consignedgoods1213在途商品goodsintransit1219 備抵存貨跌價(jià)損失allowance reductionofinventorytomarket1221制成品finishedgoods1222 寄銷(xiāo)制成品 consigned goods1223副產(chǎn)品by-products1224在制品workinprocess1225 委外加工 work in process outsourced1226rawmaterials1227物料supplies1228materialsandsuppliestransit1229 備抵存貨跌價(jià)損失allowance forreductionofinventoryto125prepaidexpenses1251prepaidpayroll1252prepaidrents1253prepaidinsurance1254officesupplies1255預(yù)付所得稅prepaidincometax1258otherprepaidexpenses126prepayments1261prepaymentforpurchases1268otherprepayments128~129其它流動(dòng)資產(chǎn)othercurrent1281VATpaidorinputtax)1282 留抵稅額 excess VAT paid overpaidVAT)1283暫付款temporarypayments1284代付款paymentonbehalfofothers1285員工借支advancestoemployees1286存出保證金refundabledeposits1287受限制存款certificateofdeposit-restricted1291遞延所得稅資產(chǎn)deferredincomeassets1292 遞延兌換損失 deferred exchangelosses1293業(yè)主(股東)往來(lái)owners'(stockholders')currentaccount1294同業(yè)往來(lái)currentaccountwithothers1298 其它流動(dòng)資產(chǎn)-其它other assets-other13 基金及長(zhǎng)期投資funds and investments131基金funds1311redemptionfund(orfund)1312改良及擴(kuò)充基金fundforimprovementandexpansion1313contingencyfund1314pensionfund1318otherfunds132長(zhǎng)期投資long-terminvestments1321 長(zhǎng)期股權(quán)投資 long-term investments1322 長(zhǎng)期債券投資 long-term bondinvestments1323長(zhǎng)期不動(dòng)產(chǎn)投資long-termrealin-vestments1324人壽保險(xiǎn)現(xiàn)金解約價(jià)值cashsurrendervalueoflifeinsurance1328 其它長(zhǎng)期投資 other investments1329備抵長(zhǎng)期投資跌價(jià)損失allowanceexcessofcostovermarketvalueoflong-terminvestments14~15固定資產(chǎn)property,plant,equipmentland1411land1418 土地-重估增值land - incrementslandimprovements1421land1428 土地改良物 -重估增值 landimprovements-revaluationincrements1429累積折舊-土地改良物accumulateddepreciation-landimprovements房屋及建物buildings1431房屋及建物buildings1438 buildings-revaluationincrements1439累積折舊accumulateddepreciationbuildings144~146機(jī)器具及設(shè)備machineryandequipment1441機(jī)(器)machinery1448 機(jī)(器)具-重估增值machinery revaluationincrements1449 累積折舊機(jī)器具accumulateddepreciation-machinery151leasedassets1511leased1519 累積折舊租賃資產(chǎn)accumulateddepreciation-leasedassets152租賃權(quán)益改良leaseholdimprovements1521 租賃權(quán)益改良 improvements1529累積折舊-租賃權(quán)益改良accumulateddepreciation-leaseholdimprovements156 未完工程及預(yù)付購(gòu)置設(shè)備款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562 預(yù)付購(gòu)置設(shè)備款prepayment equipment158雜項(xiàng)固定資產(chǎn)miscellaneousproperty,plant,andequipment1581miscellaneousproperty,plant,andequipment1588雜項(xiàng)固定資產(chǎn)-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累積折舊-雜項(xiàng)固定資產(chǎn)accumulateddepreciation - miscellaneous plant,andequipment16遞耗資產(chǎn)depletableassets161depletableassets1611naturalresources1618天然資源-重估增值naturalresources-revaluationincrements1619 累積折耗天然資源accumulateddepletion-naturalresources17無(wú)形資產(chǎn)intangibleassetstrademarks1711trademarkspatents1721專(zhuān)利權(quán)patentsfranchise1731特許權(quán)franchisecopyright1741著作權(quán)copyright計(jì)算機(jī)軟件computersoftware1751computersoftware176goodwill1761商譽(yù)goodwill177開(kāi)辦費(fèi)organizationcosts1771開(kāi)辦費(fèi)organizationcosts178otherintangibles1781 遞延退休金成本deferred costs1782 租賃權(quán)益改良 leaseholdimprovements1788 其它無(wú)形資產(chǎn)-其它other assets-other18otherassets181deferredassets1811deferredbondissuancecosts1812長(zhǎng)期預(yù)付租金long-termprepaidrent1813 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi)long-term prepaidinsurance1814遞延所得稅資產(chǎn)deferredincomeassets1815預(yù)付退休金prepaidpensioncost1818otherdeferred182idleassets1821閑置資產(chǎn)idleassets1841 長(zhǎng)期應(yīng)收票據(jù) long-term notesreceivable1842 長(zhǎng)期應(yīng)收帳款long-term receivable1843催收帳款overduereceivables1847長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人long-termnotes,accountsandreceivables-relatedparties1848其它長(zhǎng)期應(yīng)收款項(xiàng)otherlong-termreceivables1849備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowanceforuncollectibleaccounts-long-term notes, accounts and receivablesassetsleasedtoothers1851出租資產(chǎn)assetsleasedtoothers1858出租資產(chǎn)-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859 累積折舊-出租資產(chǎn)accumulateddepreciation-assetsleasedtoothersrefundabledeposit1861refundabledeposits188雜項(xiàng)資產(chǎn)miscellaneousassets1881 受限制存款certificate of deposit restricted1888雜項(xiàng)資產(chǎn)-其它miscellaneousassetsother================================================================================2liabilities21~22currentliabilities短期借款short-termborrowings(debt)2111銀行透支bankoverdraft2112銀行借款bankloan2114短期借款-業(yè)主short-termborrowingsowners2115短期借款-員工short-termborrowingsemployees2117 短期借款 -關(guān)系人 borrowings-relatedparties2118短期借款-其它short-termborrowingsother應(yīng)付短期票券short-term notes billspayable2121 應(yīng)付商業(yè)本票commercial paperpayable2122bankacceptance2128 其它應(yīng)付短期票券other notesandbillspayable2129 應(yīng)付短期票券折價(jià)discount onshort-termnotesandbills213notespayable2131應(yīng)付票據(jù)notespayable2137 應(yīng)付票據(jù)-關(guān)系人notes payable -relatedparties2138othernotes214accountspayable2141accountspayable2147-accountspayable-relatedparties216incometaxespayable2161應(yīng)付所得稅incometaxpayable217應(yīng)付費(fèi)用accruedexpenses2171應(yīng)付薪工accruedpayroll2172應(yīng)付租金accruedrentpayable2173應(yīng)付利息accruedinterestpayable2174應(yīng)付營(yíng)業(yè)稅accruedVATpayable2175應(yīng)付稅捐-其它accruedtaxespayable-other2178otheraccruedexpensespayable218~219otherpayables2181應(yīng)付購(gòu)入遠(yuǎn)匯款forwardexchangecontractpayable2182應(yīng)付遠(yuǎn)匯款-外幣forwardexchangecontractpayable-foreigncurrencies2183 買(mǎi)賣(mài)遠(yuǎn)匯溢價(jià)premium on exchangecontract2184payablesonlandandbuildingpurchased2185Payablesonequipment2187其它應(yīng)付款-otherpayables-relatedparties2191dividend2192bonuspayable2193 應(yīng)付董監(jiān)事酬勞 payabletodirectorsandsupervisors2198 其它應(yīng)付款-其它other payables -otheradvancereceipts2261 預(yù)收貨款sales revenue received advance2262 預(yù)收收入 revenue received inadvance2268otheradvancereceipts一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債long-termliabilities-currentportion2271 corporatebondspayable-currentportion2272一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款long-termloanspayable-currentportion2273一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)long-term notes and payable due within one year or oneoperatingcycle2277一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes accounts payables to related parties currentportion2278其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債otherlong-termlia-bilities-currentportion228~229 其它流動(dòng)負(fù)債 other liabilities2281銷(xiāo)項(xiàng)稅額VATreceived(oroutputtax)2283暫收款temporaryreceipts2284代收款receiptsundercustody2285估計(jì)售后服務(wù)/保固負(fù)債estimatedwarrantyliabilities2291遞延所得稅負(fù)債deferredincomeliabilities2292 遞延兌換利益 deferred exchangegain2293 業(yè)主(股東)往來(lái)owners' currentaccount2294同業(yè)往來(lái)currentaccountwithothers2298 其它流動(dòng)負(fù)債-其它other liabilities-others23長(zhǎng)期負(fù)債long-termliabilities應(yīng)付公司債corporatebondspayable2311應(yīng)付公司債corporatebondspayable2319應(yīng)付公司債溢(折)價(jià)premium(discount)oncorporatebondspayable長(zhǎng)期借款long-termloanspayable2321長(zhǎng)期銀行借款long-termloanspayablebank2324 長(zhǎng)期借款-業(yè)主long-term payable-owners2325 長(zhǎng)期借款-員工long-term loanspayable-employees2327 長(zhǎng)期借款-關(guān)系人long-term payable-relatedparties2328 長(zhǎng)期借款-其它long-term loanspayable-other長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term andaccountspayable2331 長(zhǎng)期應(yīng)付票據(jù) long-term notespayable2332 長(zhǎng)期應(yīng)付帳款long-term pay-able2333 長(zhǎng)期應(yīng)付租賃負(fù)債 long-term capitalleaseliabilities2337-Long-termnotesandaccountspayablerelatedparties2338其它長(zhǎng)期應(yīng)付款項(xiàng)otherlong-termpayables估計(jì)應(yīng)付土地增值稅accruedliabilitiesforlandvalueincrementtax2341 estimatedaccruedpay-able

land value incremental tax應(yīng)計(jì)退休金負(fù)債accrued pensionliabilities2351 應(yīng)計(jì)退休金負(fù)債accrued pensionliabilities238 其它長(zhǎng)期負(fù)債 other liabilities2388 其它長(zhǎng)期負(fù)債-其它other long-termliabilities-other28其它負(fù)債otherliabilities281遞延負(fù)債deferredliabilities2811遞延收入deferred2814遞延所得稅負(fù)債deferredincomeliabilities2818 其它遞延負(fù)債 other deferredliabilities286depositsreceived2861 存入保證金 guarantee received288雜項(xiàng)負(fù)債miscellaneousliabilities2888 雜項(xiàng)負(fù)債 -其它 liabilities-other================================================================================3所有者權(quán)益owners'31capital311資本（或股本）capital3111普通股股本capital-commonstock3112特別股股本capital-preferredstock3113預(yù)收股本capitalcollectedinadvance3114stockdividendstobedistributed3115capital32additionalpaid-incapital321股票溢價(jià)paid-incapitalinexcesspar3211 普通股股票溢價(jià)paid-in capital inexcessofpar-commonstock3212 特別股股票溢價(jià)paid-in capital excessofpar-preferredstock資產(chǎn)重估增值準(zhǔn)備capitalsurplusfromassetsrevaluation3231capitalsurplusassetsrevaluation處分資產(chǎn)溢價(jià)公積capitalsurplusfromgainondisposalofassets3241capitalsurplusgainondisposalofassetscapitalsurplusfrombusinesscombination3251 合并公積 capital surplus businesscombinationdonatedsurplus3261受贈(zèng)公積donatedsurplus328其它資本公積otheradditionalcapital3281 additional paid-in capital from underequitymethod3282 資本公積- 庫(kù)藏股票交易additionalpaid-in capital - treasury trans-actions33保留盈余(或累積虧損)retainedearnings(accumulateddeficit)331法定盈余公積legalreserve3311法定盈余公積legalreserve332特別盈余公積special3321contingencyreserve3322 改良擴(kuò)充準(zhǔn)備improvement expansionreserve3323 償債準(zhǔn)備 special reserve forredemptionofliabilities3328 其它特別盈余公積other reserve335 未分配盈余(或累積虧損) retainedearnings-unappropriated (or deficit)3351累積盈虧accumulatedprofitorloss3352 前期損益調(diào)整 prior adjustments3353 本期損益net income or loss forcurrentperiod34權(quán)益調(diào)整equityadjustmentsunrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411 unrealizedlossonmarketvaluedeclineoflong-termequityinvestments累積換算調(diào)整數(shù)cumulativetranslationadjustment3421 累積換算調(diào)整數(shù) translationadjustments未認(rèn)列為退休金成本之凈損失 net lossnotrecognizedaspensioncost3431未認(rèn)列為退休金成本之凈損失netlossnotrecognizedaspensioncosts35庫(kù)藏股treasurystock351庫(kù)藏股treasurystock3511庫(kù)藏股treasurystock36minorityinterest361少數(shù)股權(quán)minorityinterest3611少數(shù)股權(quán)minority================================================================================4operating41銷(xiāo)貨收入salesrevenue411salesrevenue4111salesrevenue4112分期付款銷(xiāo)貨收入installment salesrevenue417銷(xiāo)貨退回salesreturn4171銷(xiāo)貨退回salesreturn419銷(xiāo)貨折讓salesallowances4191 銷(xiāo)貨折讓 sales discounts allowances46servicerevenue461servicerevenue4611service47agencyrevenue471agencyrevenue4711agency48其它營(yíng)業(yè)收入otheroperatingrevenue488 其它營(yíng)業(yè)收入-其它other revenue4888 其它營(yíng)業(yè)收入-其它other operatingrevenue-other================================================================================5營(yíng)業(yè)成本operatingcosts51costofgoodssold511銷(xiāo)貨成本costofgoodssold5111銷(xiāo)貨成本costofgoods5112分期付款銷(xiāo)貨成本installmentcostgoodssold512進(jìn)貨purchases5121進(jìn)貨purchases5122進(jìn)貨費(fèi)用purchaseexpenses5123進(jìn)貨退出purchasereturns5124進(jìn)貨折讓charges on purchasedmerchandise513materialspurchased5131materialpurchased5132 進(jìn)料費(fèi)用charges on material5133進(jìn)料退出materialpurchasereturns5134 進(jìn)料折讓 material allowances514直接人工directlabor5141直接人工directlabor515~518overhead

制造費(fèi)用 manufacturing5151間接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(expense)5154旅費(fèi)travellingexpense,travel5155運(yùn)費(fèi)shippingexpenses,freight5156郵電費(fèi)postage(expenses)5157修繕費(fèi)repair(s) and maintenance(expense)5158包裝費(fèi)packingexpenses5161utilities(expense)5162insurance(expense)5163 加工費(fèi)manufacturing overhead outsourced5166稅捐taxes5168折舊depreciationexpense5169various5172meal(expenses)5173職工福利employeebenefits/welfare5176訓(xùn)練費(fèi)training(expense)5177間接材料indirectmaterials5188 其它制造費(fèi)用other expenses56ervicecosts561勞務(wù)成本servicecosts5611勞務(wù)成本service57業(yè)務(wù)成本gencycosts571業(yè)務(wù)成本agencycosts5711業(yè)務(wù)成本agency58otheroperatingcosts588 其它營(yíng)業(yè)成本-其它other costs-other5888 其它營(yíng)業(yè)成本-其它other operatingcosts-other================================================================================6營(yíng)業(yè)費(fèi)用operatingexpenses61推銷(xiāo)費(fèi)用sellingexpenses615~618推銷(xiāo)費(fèi)用sellingexpenses6151薪資支出payrollexpense6152rentexpense,rent6153officesupplies(expense)6154travellingexpense,travel6155運(yùn)費(fèi)shippingexpenses,freight6156郵電費(fèi)postage(expenses)6157 修繕費(fèi)repair(s) and (expense)6159 廣告費(fèi) advertisement expense,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(zèng)donation(expense)6166稅捐taxes6167 呆帳損失 loss on accounts6168折舊depreciationexpense6169各項(xiàng)耗竭及攤提variousamortization6172伙食費(fèi)meal(expenses)6173職工福利employeebenefits/welfare6175傭金支出commission(expense)6176訓(xùn)練費(fèi)training(expense)6188其它推銷(xiāo)費(fèi)用othersellingexpensesgeneral&administrativeexpenses625~628 管理及總務(wù)費(fèi)用 general administrativeexpenses6251薪資支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅費(fèi)travellingexpense,travel6255運(yùn)費(fèi)shippingexpenses,freight6256郵電費(fèi)postage(expenses)6257修繕費(fèi)repair(s) and maintenance(expense)6259 廣告費(fèi) advertisement 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(zèng)donation(expense)6266稅捐taxes6267 呆帳損失 loss on accounts6268折舊depreciationexpensea6269various6271lossonexportsales6272伙食費(fèi)meal(expenses)6273職工福利employeebenefits/welfare6274 研究發(fā)展費(fèi)用 research developmentexpense6275傭金支出commission(expense)6276訓(xùn)練費(fèi)training(expense)6278勞務(wù)費(fèi)professionalservicefees6288其它管理及總務(wù)費(fèi)用othergeneralandadministrativeexpensesresearchanddevelopmentexpenses635~638 研究發(fā)展費(fèi)用 research anddevelopmentexpenses6351薪資支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅費(fèi)travellingexpense,travel6355運(yùn)費(fèi)shippingexpenses,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(expense)6362保險(xiǎn)費(fèi)insurance(expense)6364交際費(fèi)entertainment(expense)6366稅捐taxes6368折舊depreciationexpense6369各項(xiàng)耗竭及攤提variousamortization6372伙食費(fèi)meal(expenses)6373employeebenefits/welfare6376訓(xùn)練費(fèi)training(expense)6378otherresearchanddevelopmentexpenses================================================================================7non-operatingandexpenses,otherincome(expense)71~74non-operatingrevenue711利息收入interestrevenue7111interestrevenue/income712investmentincome7121權(quán)益法認(rèn)列之投資收益investmentincomerecognizedunderequitymethod7122股利收入dividendsincome7123gainonpricerecoveryofshort-terminvestment713foreignexchangegain7131兌換利益foreignexchangegain714 處分投資收益gain on disposal investments7141 處分投資收益gain on disposal ofinvestments715處分資產(chǎn)溢價(jià)收入gainondisposalassets7151gainondisposalofassets748 其它營(yíng)業(yè)外收入other revenue7481捐贈(zèng)收入donationincome7482租金收入rentrevenue/income7483 傭 金 收 入 revenue/income7484 出售下腳及廢料收入revenue fromsaleofscraps7485存貨盤(pán)盈gainonphysicalinventory7486存貨跌價(jià)回升利益gainfromrecoveryofinventory7487gainonreversalofdebts7488 其它營(yíng)業(yè)外收入-其它 non-operatingrevenue-otheritems75~ 78 營(yíng)業(yè)外費(fèi)用 expenses751interestexpense7511interest752投資損失investmentloss7521權(quán)益法認(rèn)列之投資損失investmentlossrecog-nizedunderequitymethod7523短期投資未實(shí)現(xiàn)跌價(jià)損失unrealizedloss on reduction of short-terminvestmentstomarket753foreignexchangeloss7531foreignexchange754 處分投資損失loss on disposal investments7541處分投資損失lossondisposalinvestments755 處分資產(chǎn)損失loss on disposal assets7551 處分資產(chǎn)損失loss on disposal ofassets788 其它營(yíng)業(yè)外費(fèi)用other expenses7881停工損失lossonworkstoppages7882災(zāi)害損失casualtyloss7885存貨盤(pán)損lossonphysicalinventory7886 存貨跌價(jià)及呆滯損失loss forprice decline and obsolete slow-movinginventories7888 其它營(yíng)業(yè)外費(fèi)用-其它 othernon-operatingexpenses-other================================================================================8所得稅費(fèi)用(或利益)incometaxexpense(orbenefit)81所得稅費(fèi)用(或利益)incometaxexpense(orbenefit)811所得稅費(fèi)用或利益incometaxexpense(orbenefit)8111所得稅費(fèi)用（或利益）income taxexpense(orbenefit)================================================================================9 非經(jīng)常營(yíng)業(yè)損益nonrecurring gain loss91 停業(yè)部門(mén)損益 gain(loss) fromdiscontinuedoperations911-discontinuedsegments9111-income(loss) from operations discontinuedsegment912停業(yè)部門(mén)損益-處分損益gain(loss)fromdisposalofdiscontinuedsegments9121 停業(yè)部門(mén)損益處分損益gain(loss)fromdisposalofdiscontinuedsegmentextraordinarygainorloss921extraordinarygainorloss9211extraordinarygainor會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulativeeffectofchangesinaccountingprinciples931 會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulativeeffectofchangesinaccountingprinciples9311會(huì)計(jì)原則變動(dòng)累積影響數(shù) effectofchangesinaccountingprinciples94少數(shù)股權(quán)凈利minorityinterestincome941少數(shù)股權(quán)凈利minorityinterestincome9411少數(shù)股權(quán)凈利minorityinterestin會(huì)計(jì)科目英文對(duì)照.doc最新會(huì)計(jì)科目中英文對(duì)照表一、資產(chǎn)類(lèi)Assets流動(dòng)資產(chǎn)CurrentassetsCashandcashequivalents1001Cash1002Cashinbank1009Othercashandequivalents100901外埠存款OthercityCashinbank100902銀行本票Cashierscheque100903銀行匯票Bankdraft100904信用卡Creditcard100905信用證保證金L/C Guaranteedeposits100906存出投資款Refundabledeposits1101短期投資Short-terminvestments110101 股票Short-term investments -stock110102 債券Short-term investments -corporatebonds110103 基金Short-term investments corporatefunds110110 其他Short-term investments -other1102 Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable1111應(yīng)收票據(jù)Notereceivable銀行承兌匯票BankacceptanceTradeacceptance1121Dividendreceivable1122Interestreceivable1131Accountreceivable1133Othernotesreceivable1141Baddebtreserves1151Advancemoney1161應(yīng)收補(bǔ)貼款Cover deficit by subsidiesofreceivable庫(kù)存資產(chǎn)Inventories1201物資采購(gòu)Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231Low-valueconsumptiongoods1232 材料成本差異Materials costvariance1241Semi-Finished1243Finishedgoods1244 商品進(jìn)銷(xiāo)差價(jià)Differences purchasingandsellingprice1251 委托加工物資 Work in process outsourced1261Trusttoandsellgoodsonacommissionbasis1271 受托代銷(xiāo)商品Commissioned sellthegoodsonacommissionbasis1281存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves1291 分期收款發(fā)出商品 Collect andsendoutthegoodsbystages1301 待攤費(fèi)用Deferred and expenses長(zhǎng)期投資Long-terminvestment1401Long-terminvestmentonstocks140101股票投資Investmentonstocks140102 其他股權(quán)投資Other onstocks1402Long-terminvestmentonbonds140201債券投資Investmentonbonds140202 其他債權(quán)投資Other onbonds1421 Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditors investmentdepreciationreserves1431委托貸款Entrustloans143101本金Principal143102利息Interest143103Depreciationreserves1501Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備Machineryequipment運(yùn)輸設(shè)備TransportationfacilitiesInstrumentsandimplement1502Accumulated1505 固定資產(chǎn)減值準(zhǔn)備Fixed depreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves1601工程物資Projectgoodsandmaterial160101專(zhuān)用材料Special-purposematerial160102 專(zhuān)用設(shè)備 Special-purposeequipment160103Prepaymentsequipment160104fabricate1603Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605 在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves1701 固定資產(chǎn)清理Liquidation of assets1801無(wú)形資產(chǎn)Intangibleassets專(zhuān)利權(quán)Patents非專(zhuān)利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks，Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill1805無(wú)形資產(chǎn)減值準(zhǔn)備IntangibleAssetsdepreciationreserves專(zhuān)利權(quán)減值準(zhǔn)備Patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademark depreciationreserves1815 未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges待處理財(cái)產(chǎn)損溢Waitdealassetslossincome1901 長(zhǎng)期待攤費(fèi)用Long-term andprepaidexpenses1911Waitdealassetsorincome191101待處理流動(dòng)資產(chǎn)損溢 Waitintangibleassetslossorincome191102待處理固定資產(chǎn)損溢 Waitdealfixedassetslossorincome二、負(fù)債類(lèi)Liability短期負(fù)債Currentliability2101Short-termborrowing2111NotespayableBankacceptance商業(yè)承兌匯票Tradeacceptance2121Account2131Depositreceived2141Proxysalegoodsrevenue2151應(yīng)付工資Accruedwages2153Accruedwelfarism2161Dividendspayable2171Taxpayable217101 應(yīng)交增值稅value added payable21710101進(jìn)項(xiàng)稅額WithholdingsonVAT21710102已交稅金Payingtax21710103轉(zhuǎn)出未交增值稅 Unpaid changeover21710104減免稅款Taxdeduction21710105SubstitutedmoneyVAT21710106 出口退稅Taxreimbursementforexport21710107 Changeoverwithnoldingson21710108 出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax21710109Overpaidchangeover21710110未交增值稅Unpaid217102Businesstax217103 應(yīng)交消費(fèi)稅Consumption payable217104Resourcestaxpayable217105Incometaxpayable217106Incrementtaxlandvaluepayable217107 應(yīng)交城市維護(hù)建設(shè)稅Tax maintainingandbuildingcitiespayable217108Housingpropertypayable217109 應(yīng)交土地使用稅Tenure taxpayable217110Vehicleandusagelicenseplatetax（VVULPT）payable217111Personaltaxpayable2176 其他應(yīng)交款 Other fund conformitywithpaying2181其他應(yīng)付款Otherpayables2191 預(yù)提費(fèi)用Drawing expense advance其他負(fù)債Otherliabilities2201Pendingchangeroverassetsvalue2211AnticipationliabilitiesLong-termLiabilities2301Long-term一年內(nèi)到期的長(zhǎng)期借款Long-term duewithinoneyear一年后到期的長(zhǎng)期借款Long-term dueoveroneyear2311Bondspayable231101FacevalueParvalue231102債券溢價(jià)Premiumonbonds231103債券折價(jià)Discountonbonds231104應(yīng)計(jì)利息Accruedinterest2321長(zhǎng)期應(yīng)付款Long-term accountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialoutlay一年內(nèi)到期的長(zhǎng)期應(yīng)付Long-termaccountpayableduewithinoneyearLong-termpayableoveroneyear2331SpecialpayableLong-termpayableduewithinoneyear一年后到期的專(zhuān)項(xiàng)應(yīng)付Long-termspecialpayableoveroneyear2341Deferraltaxes三、所有者權(quán)益類(lèi)OWNERSEQUITY資本Capita3101實(shí)收資本（或股本）Paid-upcapital（orstock）實(shí)收資本Paicl-upcapital實(shí)收股本Paid-upstock3103InvestmentReturned公積3111Capitalreserve311101資本（或股本）溢價(jià) Cpital（orpremium311102non-cashdonatereserve311103 股權(quán)投資準(zhǔn)備Stock investmentreserves311105 撥款轉(zhuǎn)入 Allocate changeoverin311106 currencycapital311107 其他資本公積Other reserve3121Surplusreserves312101Legal312102 任意盈余公積Free reserves312103法定公益金Legalpublicwelfarefund312104儲(chǔ)備基金Reservefund312105 企業(yè)發(fā)展基金 expensionfund312106 利潤(rùn)歸還投資Profitscapitalizadonreturnofinvestment利潤(rùn)Profits3131Currentyearprofits3141Profitdistribution314101Otherchengeover314102 提取法定盈余公積Withdrawallegalsurplus314103Withdrawalpublicwelfarefunds314104Withdrawalreservefund314105 提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion314106welfarefund314107Profitscapitalizadonreturnofinvestment314108應(yīng)付優(yōu)先股股利PreferredStockdividendspayable314109提取任意盈余公積Withdrawalothercommonaccumulationfund314110應(yīng)付普通股股利Commondividendspayable314111轉(zhuǎn)作資本（或股本）的普通股股利CommonStockdividendschangetoassets（orstock）314115Undistributedprofit四、成本類(lèi)Cost4101生產(chǎn)成本Costofmanufacture410101 基本生產(chǎn)成本Base cost manufacture410102 輔助生產(chǎn)成本Auxiliary cost manufacture4105Manufacturingoverhead材料費(fèi)Materials管理人員工資ExecutiveSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)Businesstraveling通訊費(fèi)Correspondence電話費(fèi)Correspondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車(chē)輛維護(hù)費(fèi)VehiclesmaintenanceVehiclesmaintenanceEducationandtrainingEntertainment圖書(shū)、印刷費(fèi)Booksandprinting運(yùn)費(fèi)TranspotationInsuranceCommissionSundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動(dòng)保護(hù)費(fèi)Laborprotectionfees季節(jié)性停工損失Loss on cessation4107勞務(wù)成本Servicecosts五、損益類(lèi)Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME5101 主營(yíng)業(yè)務(wù)收入Prime revenue產(chǎn)品銷(xiāo)售收入Salesrevenue服務(wù)收入Servicerevenue5102 其他業(yè)務(wù)收入Other revenue材料銷(xiāo)售Salesmaterials代購(gòu)代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remise right assetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue5201投資收益Investmentincome短期投資收益Currentinvestmentincome長(zhǎng)期投資收益Long-term income計(jì)提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves5203Subsidizerevenue國(guó)家扶持補(bǔ)貼收入Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue5301 INCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Net income disposaloffixedassets出售無(wú)形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤(pán)盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenuecharges5401Operatingcosts產(chǎn)品銷(xiāo)售成本Costofgoodssold服務(wù)成本Costofservice5402 主營(yíng)業(yè)務(wù)稅金及附加Tax associatecharge營(yíng)業(yè)稅Salestax消費(fèi)稅ConsumptiontaxTaxformaintainingbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405 其他業(yè)務(wù)支出Other expense銷(xiāo)售其他材料成本Othercostofmaterialsale

其他勞務(wù)成本Othercostofservice其他業(yè)務(wù)稅金及附加費(fèi) Other tax andassociatecharge費(fèi)用Expenses5501Operatingexpenses代銷(xiāo)手續(xù)費(fèi)Consignment charge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium展覽費(fèi)Exhibitionfees廣告費(fèi)Advertisingfees5502管理費(fèi)用Adminisstrativeexpenses職工工資StaffS修理費(fèi)Repaircharge低值易耗攤銷(xiāo)Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)Travellingexpense工會(huì)經(jīng)費(fèi)Labourunionexpenditure研究與開(kāi)發(fā)費(fèi)Researchanddevelopmentexpense福利費(fèi)Employeebenefits/welfare職工教育經(jīng)費(fèi)Personneleducation待業(yè)保險(xiǎn)費(fèi)Unemploymentinsurance勞動(dòng)保險(xiǎn)費(fèi)Labourinsurance醫(yī)療保險(xiǎn)費(fèi)Medicalinsurance會(huì)議費(fèi)Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi)Intermediaryorgans咨詢(xún)費(fèi)Consultfees訴訟費(fèi)Legalcost業(yè)務(wù)招待費(fèi)Businessentertainment技術(shù)轉(zhuǎn)讓費(fèi)Technologytransferfees礦產(chǎn)資源補(bǔ)償費(fèi)Mineral compensationfees排污費(fèi)Pollutiondischargefees房產(chǎn)稅Housingpropertytax車(chē)船使用稅Vehicle and vessel licenseplatetax（VVULPT）土地使用稅Tenuretax印花稅Stamptax5503財(cái)務(wù)費(fèi)用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項(xiàng)手續(xù)費(fèi)Chargefortrouble各項(xiàng)專(zhuān)門(mén)借款費(fèi)用Special-borrowingcost5601NonbusinessexpenditureDonationoutlay減值準(zhǔn)備金Depreciationreserves非常損失ExtraordinarylossNetlossondisposaloffixedassets出售無(wú)形資產(chǎn)損失Loss on sales intangibleassets固定資產(chǎn)盤(pán)虧Fixedassetsinventoryloss債務(wù)重組損失Lossonarrangement罰款支出Amercement5701Incometax以前年度損益調(diào)整Prior year adjustment會(huì)計(jì)科目英文對(duì)照表一、資產(chǎn)類(lèi)Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款Cashinbank1009其他貨幣資金Othercashandcashequivalents'100901外埠存款OthercityCashinbank'100902銀行本票Cashier'scheque'100903銀行匯票Bankdraft'100904信用卡Creditcard'100905信用證保證金L/CGuaranteedeposits'100906存出投資款Refundabledeposits1101短期投資Short-terminvestments'110101股票Short-terminvestments-stock'110102債券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投資跌價(jià)準(zhǔn)備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable1111應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應(yīng)收股利Dividendre