1、最新會計科目中英文對照表一、 資產(chǎn)類 Assets流動資產(chǎn) Current assets貨幣資金 Cash and cash equivalents1001 庫存現(xiàn)金 Cash on hand1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents´100901 外埠存款 Other city Cash in bank´100902 銀行本票 Cashier´s cheque ´100903 銀行匯票 Bank draft ´100904 信用卡 Credit card

2、 ´100905 信用證保證金 L/C Guarantee deposits´100906 存出投資款 Refundable deposits1101 短期投資 Short-term investments´110101 股票 Short-term investments - stock´110102 債券 Short-term investments - corporate bonds´110103 基金 Short-term investments - corporate funds´110110 其他 Short-term in

3、vestments - other1102 短期投資跌價準備 Short-term investments falling price reserves應(yīng)收款 Account receivable1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準備

4、Bad debt reserves1151 預(yù)付賬款 Advance money1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) Inventories1201 物資采購 Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrap page 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods1243 庫存商品 Fi

5、nished goods1244 商品進銷差價 Differences between purchasing and selling price1251 委托加工物資 Work in process - outsourced1261 委托代銷商品 Trust to and sell the goods on a commission basis1271 受托代銷商品 Commissioned and sell the goods on a commission basis1281 存貨跌價準備 Inventory falling price reserves1291 分期收款發(fā)出商品 Coll

6、ect money and send out the goods by stages1301 待攤費用 Deferred and prepaid expenses長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks´140101 股票投資 Investment on stocks´140102 其他股權(quán)投資 Other investment on stocks1402 長期債權(quán)投資 Long-term investment on bonds ´140201 債券投資 Investm

7、ent on bonds ´140202 其他債權(quán)投資 Other investment on bonds1421 長期投資減值準備 Long-term investments depreciation reserves股權(quán)投資減值準備 Stock rights investment depreciation reserves債權(quán)投資減值準備 Bcreditor´s rights investment depreciation reserves1431 委托貸款 Entrust loans ´143101 本金 Principal ´143102 利息

8、Interest ´143103 減值準備 Depreciation reserves1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準備 Fixed assets depreciation reserves房屋、建筑物減值準備 Building/structure depre

9、ciation reserves機器設(shè)備減值準備 Machinery equipment depreciation reserves1601 工程物資 Project goods and material´160101 專用材料 Special-purpose material´160102 專用設(shè)備 Special-purpose equipment ´160103 預(yù)付大型設(shè)備款 Prepayments for equipment´160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for

10、 fabricate1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準備 Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Paten

11、ts 非專利技術(shù) Non-Patents 商標權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure商譽 Goodwill 1805 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves專利權(quán)減值準備 Patent rights depreciation reserves商標權(quán)減值準備 trademark rights depreciation reserves1815 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets

12、 loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses1911 待處理財產(chǎn)損溢 Wait deal assets loss or income ´191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income ´191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 2101 短期借款 Short-term bor

13、rowing2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費 Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable´217101 應(yīng)交增值稅 value added tax

14、 payable ´21710101 進項稅額 Withholdings on VAT´21710102 已交稅金 Paying tax´21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover´21710104 減免稅款 Tax deduction´21710105 銷項稅額 Substituted money on VAT´21710106 出口退稅 Tax reimbursement for export ´21710107 進項稅額轉(zhuǎn)出 Changeover withnoldings on VAT

15、´21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax´21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover´21710110 未交增值稅 Unpaid VAT´217102 應(yīng)交營業(yè)稅 Business tax payable´217103 應(yīng)交消費稅 Consumption tax payable´217104 應(yīng)交資源稅 Resources tax payable´217105 應(yīng)交所得稅 Income tax payabl

16、e ´217106 應(yīng)交土地增值稅 Increment tax on land value payable´217107 應(yīng)交城市維護建設(shè)稅 Tax for maintaining and building cities payable´217108 應(yīng)交房產(chǎn)稅 Housing property tax payable´217109 應(yīng)交土地使用稅 Tenure tax payable´217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable´2

17、17111 應(yīng)交個人所得稅 Personal income tax payable2176 其他應(yīng)交款 Other fund in conformity with paying2181 其他應(yīng)付款 Other payables2191 預(yù)提費用 Drawing expense in advance 其他負債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value2211 預(yù)計負債 Anticipation liabilities長期負債 Long-term Liabilities 2301 長期借款 Long-term loa

18、ns一年內(nèi)到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year2311 應(yīng)付債券 Bonds payable ´231101 債券面值 Face value, Par value´231102 債券溢價 Premium on bonds ´231103 債券折價 Discount on bonds ´231104 應(yīng)計利息 Accrued interest 2321 長期應(yīng)付款 Long-term account payable應(yīng)付融

19、資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account payable over one year2331 專項應(yīng)付款 Special payable一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year一年后到期的專項應(yīng)付 Long-term special payable over one year2341 遞延稅款 Deferral taxes 三、

20、所有者權(quán)益類 OWNERS´ EQUITY資本 Capita3101 實收資本(或股本) Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本 Paid-up stock 3103 已歸還投資 Investment Returned公積 3111 資本公積 Capital reserve ´311101 資本(或股本)溢價 Cpital(or Stock) premium´311102 接受捐贈非現(xiàn)金資產(chǎn)準備 Receive non-cash donate reserve´311103 股權(quán)投資準備 S

21、tock right investment reserves ´311105 撥款轉(zhuǎn)入 Allocate sums changeover in´311106 外幣資本折算差額 Foreign currency capital ´311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves ´312101 法定盈余公積 Legal surplus´312102 任意盈余公積 Free surplus reserves´312103 法定公益金 Legal public we

22、lfare fund´312104 儲備基金 Reserve fund´312105 企業(yè)發(fā)展基金 Enterprise expension fund´312106 利潤歸還投資 Profits capitalizad on return of investment利潤 Profits3131 本年利潤 Current year profits3141 利潤分配 Profit distribution ´314101 其他轉(zhuǎn)入 Other chengeover in´314102 提取法定盈余公積 Withdrawal legal surplu

23、s´314103 提取法定公益金 Withdrawal legal public welfare funds´314104 提取儲備基金 Withdrawal reserve fund´314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion´314106 提取職工獎勵及福利基金 Withdrawal staff and workers´ bonus and welfare fund´314107 利潤歸還投資 Profits capitalizad on return of

24、investment´314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable ´314109 提取任意盈余公積 Withdrawal other common accumulation fund´314110 應(yīng)付普通股股利 Common Stock dividends payable´314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)´314115 未分配利潤 Undistributed profit 四、成

25、本類 Cost4101 生產(chǎn)成本 Cost of manufacture´410101 基本生產(chǎn)成本 Base cost of manufacture´410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 制造費用 Manufacturing overhead材料費 Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務(wù)費 Outsourcing fee福利費 Employee benefits/welfare會議費 Coferem

26、ce加班餐費 Special duties市內(nèi)交通費 Business traveling通訊費 Correspondence電話費 Correspondence水電取暖費 Water and Steam稅費 Taxes and dues租賃費 Rent管理費 Maintenance車輛維護費 Vehicles maintenance油料費 Vehicles maintenance培訓費 Education and training接待費 Entertainment圖書、印刷費 Books and printing運費 Transpotation保險費 Insurance premium支付手

27、續(xù)費 Commission雜費 Sundry charges折舊費 Depreciation expense 機物料消耗 Article of consumption勞動保護費 Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation4107 勞務(wù)成本 Service costs五、損益類 Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING INCOME5101 主營業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務(wù)收入 Service revenue51

28、02 其他業(yè)務(wù)收入 Other operating revenue材料銷售 Sales materials代購代售 包裝物出租 Wrappage lease出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other revenue5201 投資收益 Investment income短期投資收益 Current investment income長期投資收益 Long-term investment income計提的委托貸款減值準備 Withdrawal of entrust loan

29、s reserves 5203 補貼收入 Subsidize revenue國家扶持補貼收入 Subsidize revenue from country其他補貼收入 Other subsidize revenue5301 營業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets i

30、nventory profit 罰款凈收入 Net amercement income支出 Outlay業(yè)務(wù)支出 Revenue charges5401 主營業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務(wù)成本 Cost of service5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費稅 Consumption tax 城市維護建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment

31、tax on land value5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)稅金及附加費 Other tax and associate charge 費用 Expenses 5501 營業(yè)費用 Operating expenses代銷手續(xù)費 Consignment commission charge運雜費 Transpotation保險費 Insurance premium展覽費 Exhibition fees廣告費 Advert

32、ising fees 5502 管理費用 Adminisstrative expenses 職工工資 Staff S修理費 Repair charge 低值易耗攤銷 Article of consumption辦公費 Office allowance 差旅費 Travelling expense工會經(jīng)費 Labour union expenditure 研究與開發(fā)費 Research and development expense福利費 Employee benefits/welfare職工教育經(jīng)費 Personnel education 待業(yè)保險費 Unemployment insuranc

33、e 勞動保險費 Labour insurance醫(yī)療保險費 Medical insurance 會議費 Coferemce聘請中介機構(gòu)費 Intermediary organs 咨詢費 Consult fees訴訟費 Legal cost 業(yè)務(wù)招待費 Business entertainment 技術(shù)轉(zhuǎn)讓費 Technology transfer fees礦產(chǎn)資源補償費 Mineral resources compensation fees排污費 Pollution discharge fees房產(chǎn)稅 Housing property tax 車船使用稅 Vehicle and vessel

34、usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax5503 財務(wù)費用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss各項手續(xù)費 Charge for trouble各項專門借款費用 Special-borrowing cost 5601 營業(yè)外支出 Nonbusiness expenditure 捐贈支出 Donation outlay減值準備金 Depreciation reserves非常損失 Extraordinary loss處理固定資

35、產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement罰款支出 Amercement outlay5701 所得稅 Income tax以前年度損益調(diào)整 Prior year income adjustment代碼名稱英譯1 資產(chǎn)assets11 12 流動資產(chǎn)current assets111 現(xiàn)金及約當現(xiàn)金cash and cash equivalent

36、s1111 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 約當現(xiàn)金cash equivalents1118 其它現(xiàn)金及約當現(xiàn)金other cash and cash equivalents112 短期投資short-term investment1121 短期投資-股票short-term investments-stock1122 短期投資-短期票券short-term investments-short-term notes a

37、nd 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-other1129 備抵短期投資跌價損失allowance for reduction of short-term investment to market113 應(yīng)收票據(jù)notes

38、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 receivable114 應(yīng)收帳款accounts receivable1141 應(yīng)收帳款accounts receivable1142 應(yīng)收分期帳款installment acc

39、ounts 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)收出售遠匯款forward exchange contract receivable1182 應(yīng)收遠匯款-外幣forward exchange contract receivable-foreign currencies1183 買賣遠匯折價discount on

40、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-other receivables121122 存貨inventories1211 商品存貨merchandise inventor

41、y1212 寄銷商品consigned goods1213 在途商品goods in transit1219 備抵存貨跌價損失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-outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and

42、 supplies in transit1229 備抵存貨跌價損失allowance for reduction of inventory to market125 預(yù)付費用prepaid expenses1251 預(yù)付薪資prepaid payroll1252 預(yù)付租金prepaid rents1253 預(yù)付保險費prepaid insurance1254 用品盤存office supplies1255 預(yù)付所得稅prepaid income tax1258 其它預(yù)付費用other prepaid expenses126 預(yù)付款項prepayments1261 預(yù)付貨款prepayment

43、for purchases1268 其它預(yù)付款項other prepayments128129 其它流動資產(chǎn)other current assets1281 進項稅額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refundable deposits1287 受限制存款certificate of deposi

44、t-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 其它流動資產(chǎn)-其它other current assets-other13 基金及長期投資funds and long-term investments131 基金funds1311 償債基金redemptio

45、n fund (or sinking fund)1312 改良及擴充基金fund for improvement and expansion1313 意外損失準備基金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 長期不動產(chǎn)投資long-term real estate in-vestments1324 人壽保險

46、現(xiàn)金解約價值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 improvements1421

47、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(器)具及設(shè)備machinery and equi

48、pment1441 機(器)具machinery1448 機(器)具-重估增值machinery-revaluation increments1449 累積折舊-機(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accu

49、mulated 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 雜項固定資產(chǎn)miscellaneous property, plant, and equipment1581 雜項固定資產(chǎn)miscellaneous property, plant, and equipment1588 雜項固定

50、資產(chǎn)-重估增值miscellaneous property, plant, and equipment-revaluation increments1589 累積折舊-雜項固定資產(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

51、資源accumulated depletion-natural resources17 無形資產(chǎn)intangible assets171 商標權(quán)trademarks1711 商標權(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 計算機軟件computer software1751 計算機軟件computer software cost176 商譽goodwill1761 商譽goodwill177 開辦費organizatio

52、n costs1771 開辦費organization 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)付保險費long

53、-term prepaid insurance1814 遞延所得稅資產(chǎn)deferred 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 rec

54、eivable1843 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long-term notes, accounts and overdue receivables-related parties1848 其它長期應(yīng)收款項other long-term receivables1849 備抵呆帳-長期應(yīng)收票據(jù)及款項與催收帳款allowance for uncollectible accounts-long-term notes, accounts and overdue receivables185 出租資產(chǎn)assets leased to ot

55、hers1851 出租資產(chǎn)assets leased to others1858 出租資產(chǎn)-重估增值assets 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 負債liabilities21 22 流動負債current liabilities211