會(huì)計(jì)科目中英對(duì)照

資產(chǎn)類Assets

流動(dòng)資產(chǎn)Currentassets

貨幣資金Cashandcashequivalents

1001現(xiàn)金Cash

1002銀行存款Cashinbank

1009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Refundabledeposits

1101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-other

1102短期投資跌價(jià)準(zhǔn)備Short-terminvestmentsfallingpricereserves

應(yīng)收款A(yù)ccountreceivable

1111應(yīng)收票據(jù)Notereceivable

銀行承兌匯票Bankacceptance

商業(yè)承兌匯票Tradeacceptance

1121應(yīng)收股利Dividendreceivable

1122應(yīng)收利息Interestreceivable

1131應(yīng)收賬款A(yù)ccountreceivable

1133其他應(yīng)收款Othernotesreceivable

1141壞賬準(zhǔn)備Baddebtreserves

1151預(yù)付賬款A(yù)dvancemoney

1161應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable

庫存資產(chǎn)Inventories

1201物資采購Suppliespurchasing

1211原材料Rawmaterials

1221包裝物Wrappage

1231低值易耗品Low-valueconsumptiongoods

1232材料成本差異Materialscostvariance

1241自制半成品Semi-Finishedgoods

1243庫存商品Finishedgoods

1244商品進(jìn)銷差價(jià)Differencesbetweenpurchasingandsellingprice

1251委托加工物資Workinprocess-outsourced

1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis

1271受托代銷商品Commissionedandsellthegoodsonacommission

basis

1281存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves

1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages

1301待攤費(fèi)用Deferredandprepaidexpenses

長(zhǎng)期投資Long-terminvestment

1401長(zhǎng)期股權(quán)投資Long-terminvestmentonstocks

140101股票投資Investmentonstocks

140102其他股權(quán)投資Otherinvestmentonstocks

1402長(zhǎng)期債權(quán)投資Long-terminvestmentonbonds

140201債券投資Investmentonbonds

140202其他債權(quán)投資Otherinvestmentonbonds

1421長(zhǎng)期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves

股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves

債權(quán)投資減值準(zhǔn)備Bcreditor''srightsinvestmentdepreciationreserves

1431委托貸款Entrustloans

143101本金Principal

143102利息Interest

143103減值準(zhǔn)備Depreciationreserves

1501固定資產(chǎn)Fixedassets

房屋Building

建筑物Structure

機(jī)器設(shè)備Machineryequipment

運(yùn)輸設(shè)備Transportationfacilities

工具器具Instrumentsandimplement

1502累計(jì)折舊Accumulateddepreciation

1505固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves

房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves

機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves

1601工程物資Projectgoodsandmaterial

160101專用材料Special-purposematerial

160102專用設(shè)備Special-purposeequipment

160103預(yù)付大型設(shè)備款Prepaymentsforequipment

160104為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementfor

fabricate

1603在建工程Construction-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Generaloverhaulproject

1605在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves

1701固定資產(chǎn)清理Liquidationoffixedassets

1801無形資產(chǎn)Intangibleassets

專利權(quán)Patents

非專利技術(shù)Non-Patents

商標(biāo)權(quán)Trademarks,Tradenames

著作權(quán)Copyrights

稅費(fèi)Taxesanddues

租賃費(fèi)Rent

管理費(fèi)Maintenance

車輛維護(hù)費(fèi)Vehiclesmaintenance

油料費(fèi)Vehiclesmaintenance

培訓(xùn)費(fèi)Educationandtraining

接待費(fèi)Entertainment

圖書、印刷費(fèi)Booksandprinting

運(yùn)費(fèi)Transpotation

保險(xiǎn)費(fèi)Insurancepremium

支付手續(xù)費(fèi)Commission

雜費(fèi)Sundrycharges

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Lossonseasonalitycessation

4107勞務(wù)成本Servicecosts

五、損益類Profitandloss

收入Income

業(yè)務(wù)收入OPERATINGINCOME

5101主營業(yè)務(wù)收入Primeoperatingrevenue

產(chǎn)品銷售收入Salesrevenue

服務(wù)收入Servicerevenue

5102其他業(yè)務(wù)收入Otheroperatingrevenue

材料銷售Salesmaterials

代購代售

包裝物出租Wrappagelease

出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue

返還所得稅Reimbursementofincometax

其他收入Otherrevenue

5201投資收益Investmentincome

短期投資收益Currentinvestmentincome

長(zhǎng)期投資收益Long-terminvestmentincome

計(jì)提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves

5203補(bǔ)貼收入Subsidizerevenue

國家扶持補(bǔ)貼收入Subsidizerevenuefromcountry

其他補(bǔ)貼收入Othersubsidizerevenue

5301營業(yè)外收入NON-OPERATINGINCOME

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Netincomeondisposaloffixedassets

出售無形資產(chǎn)收益Incomeonsalesofintangibleassets

固定資產(chǎn)盤盈Fixedassetsinventoryprofit

罰款凈收入Netamercementincome

支出Outlay

業(yè)務(wù)支出Revenuecharges

5401主營業(yè)務(wù)成本Operatingcosts

產(chǎn)品銷售成本Costofgoodssold

服務(wù)成本Costofservice

5402主營業(yè)務(wù)稅金及附加Taxandassociatecharge

營業(yè)稅Salestax

消費(fèi)稅Consumptiontax

城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcities

資源稅Resourcestax

土地增值稅Incrementtaxonlandvalue

5405其他業(yè)務(wù)支出Otherbusinessexpense

銷售其他材料成本Othercostofmaterialsale

其他勞務(wù)成本Othercostofservice

其他業(yè)務(wù)稅金及附加費(fèi)Othertaxandassociatecharge

費(fèi)用Expenses

5501營業(yè)費(fèi)用Operatingexpenses

代銷手續(xù)費(fèi)Consignmentcommissioncharge

運(yùn)雜費(fèi)Transpotation

保險(xiǎn)費(fèi)Insurancepremium

展覽費(fèi)Exhibitionfees

廣告費(fèi)Advertisingfees

5502管理費(fèi)用Adminisstrativeexpenses

職工工資StaffSalaries

修理費(fèi)Repaircharge

低值易耗攤銷Articleofconsumption

辦公費(fèi)Officeallowance

差旅費(fèi)Travellingexpense

工會(huì)經(jīng)費(fèi)Labourunionexpenditure

研究與開發(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)Mineralresourcescompensationfees

排污費(fèi)Pollutiondischargefees

房產(chǎn)稅Housingpropertytax

車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)

土地使用稅Tenuretax

印花稅Stamptax

5503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)專門借款費(fèi)用Special-borrowingcost

5601營業(yè)外支出Nonbusinessexpenditure

捐贈(zèng)支出Donationoutlay

減值準(zhǔn)備金Depreciationreserves

非常損失Extraordinaryloss

處理固定資產(chǎn)凈損失Netlossondisposaloffixedassets

出售無形資產(chǎn)損失Lossonsalesofintangibleassets

固定資產(chǎn)盤虧Fixedassetsinventoryloss

債務(wù)重組損失Lossonarrangement

罰款支出Amercementoutlay

5701所得稅Incometax

以前年度損益調(diào)整Prioryearincomeadjustment會(huì)計(jì)科目accountingsubject

順序號(hào)serialnumber編號(hào)codenumber會(huì)計(jì)科目名稱accountingsubject會(huì)計(jì)科目適用范圍accountingsubjectrangeofapplication

一、資產(chǎn)類

11001庫存現(xiàn)金cashonhand

21002銀行存款bankdeposit

51015其他貨幣資金othermonetarycapital

91101交易性金融資產(chǎn)transactionmonetaryassets

111121應(yīng)收票據(jù)notesreceivable

121122應(yīng)收賬款A(yù)ccountreceivable

131123預(yù)付賬款accountprepaid

141131應(yīng)收股利dividendreceivable

151132應(yīng)收利息accruedinterestreceivable

211231其他應(yīng)收款accountsreceivable-others

221241壞賬準(zhǔn)備haddebtsreserve

281401材料采購procurementofmaterials

291402在途物資materialsintransit

301403原材料rawmaterials

321406庫存商品commoditystocks

331407發(fā)出商品goodsintransit

361412包裝物及低值易耗品wrappageandlowvalueandeasilywornoutarticles

421461存貨跌價(jià)準(zhǔn)備reserveagainststockpricedeclining

431501待攤費(fèi)用feestobeapportioned

451521持有至到期投資holdinvestmentdue

461522持有至到期投資減值準(zhǔn)備holdinvestmentduereductionreserve

471523可供出售金融資產(chǎn)financialassetsavailableforsale

481524長(zhǎng)期股權(quán)投資long-termstockownershipinvestment

491525長(zhǎng)期股權(quán)投資減值準(zhǔn)備long-termstockownershipinvestmentreductionreserve

501526投資性房地產(chǎn)investmentrealeastate

511531長(zhǎng)期應(yīng)收款long-termaccountreceivable

521541未實(shí)現(xiàn)融資收益unrealizedfinancingincome

541601固定資產(chǎn)permanentassets

551602累計(jì)折舊accumulateddepreciation

561603固定資產(chǎn)減值準(zhǔn)備permanentassetsreductionreserve

571604在建工程constructioninprocess

581605工程物資engineermaterial

591606固定資產(chǎn)清理disposaloffixedassets

601611融資租賃資產(chǎn)租賃專用financialleasingassetsexclusivelyforleasing

611612未擔(dān)保余值租賃專用unguaranteedresidualvalueexclusivelyforleasing

621621生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專用productivelivingassetsexclusivelyforagriculture

631622生產(chǎn)性生物資產(chǎn)累計(jì)折舊農(nóng)業(yè)專用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture

641623公益性生物資產(chǎn)農(nóng)業(yè)專用non-profitlivingassetsexclusivelyforagriculture

651631油氣資產(chǎn)石油天然氣開采專用oilandgasassetsexclusivelyforoilandgasexploitation

661632累計(jì)折耗石油天然氣開采專用accumulateddepletionexclusivelyforoilandgasexploitation

671701無形資產(chǎn)intangibleassets

681702累計(jì)攤銷accumulatedamortization

691703無形資產(chǎn)減值準(zhǔn)備intangibleassetsreductionreserve

701711商譽(yù)businessreputation

711801長(zhǎng)期待攤費(fèi)用long-termdeferredexpenses

721811遞延所得稅資產(chǎn)deferredincometaxassets

731901待處理財(cái)產(chǎn)損溢waitingassetsprofitandloss

二、負(fù)債類debtgroup

742001短期借款short-termloan

812101交易性金融負(fù)債transactionfinancialliabilities

832201應(yīng)付票據(jù)notespayable

842202應(yīng)付賬款accountpayable

852205預(yù)收賬款itemreceivedinadvance

862211應(yīng)付職工薪酬employeepaypayable

872221應(yīng)交稅費(fèi)taxpayable

882231應(yīng)付股利dividendpayable

892232應(yīng)付利息interestpayable

902241其他應(yīng)付款otheraccountpayable

972401預(yù)提費(fèi)用withholdingexpenses

982411預(yù)計(jì)負(fù)債estimatedliabilities

992501遞延收益deferredincome

1002601長(zhǎng)期借款moneyborrowedforlongterm

1012602長(zhǎng)期債券long-termbond

1062801長(zhǎng)期應(yīng)付款long-termaccountpayable

1072802未確認(rèn)融資費(fèi)用unacknowledgedfinancialcharges

1082811專項(xiàng)應(yīng)付款specialaccountspayable

1092901遞延所得稅負(fù)債deferredincometaxliabilities

三、共同類

1123101衍生工具derivativetool

1133201套期工具arbitragetool

1143202被套期項(xiàng)目arbitrageproject

四、所有者權(quán)益類

1154001實(shí)收資本paid-upcapital

1164002資本公積contributedsurplus

1174101盈余公積earnedsurplus

1194103本年利潤(rùn)profitforthecurrentyear

1204104利潤(rùn)分配allocationofprofits

1214201庫存股treasurystock

五、成本類

1225001生產(chǎn)成本productioncost

1235101制造費(fèi)用costofproduction

1245201勞務(wù)成本servicecost

1255301研發(fā)支出researchanddevelopmente