(新准则)中英文会计科目对照

(

新准则

)

中英文会计科目对照

中英文会计科目对照表参考

中国会计科目中英文对照

代码

名称

代码

名称

代码

名称

代码

名称

英

译

1

资产

assets

11~

12

流动资产

current

assets

111

现金及约当现金

cash

and

cash

equiva

lents

1111

库存现金

cash

on

hand

1112

零用金

< br>/

周转金

petty

cash/revolving

f

unds

1113

银行存款

cash

in

banks

1116

在途现金

cash

in

transit

1117

约当现金

cash

equivalents

1118

其它现金及

约当现金

other

cash

and

cash

equivalents

112

短期投资

short-term

investment

1121

短期投资

-

股票

short-term

investmen

ts

-

stock

1122

短期投资

-

短期票券

short-term

invest

ments

-

short-term

notes

and

bills

1123

短期投资

-

政府债券

short-term

invest

ments

-

government

bonds

1124

短期投资

-

受益凭证

short-term

invest

ments

-

beneficiary

certificates

1125

短期投资

-

公司债

short-term

investm

ents

-

corporate

bonds

1128

短期投资

-

其它

short-term

investmen

ts

-

other

1129

备抵短期投资跌价损失

allowance

for

reduction

of

short-term

investment

to

ma

rket

113

应收票据

notes

receivable

1131

应收票据

notes

receivable

1132

应收票据贴现

discounted

notes

recei

vable

1137

应收票据

-

关系人

notes

receivable

-

related

parties

1138

其它应收票据

other

notes

receivable

1139

备抵呆帐

－应收票据

allowance

for

u

ncollec-

tible

accounts-

notes

receivable

114

应收帐款

accounts

receivable

1141

应收帐款

accounts

receivable

1142

应收分期帐款

installment

accounts

r

eceivable

1147

应收帐款

-

关系人

accounts

receivabl

e

-

related

parties

1149

备抵呆帐

－应收帐款

allowance

for

u

ncollec-

tible

accounts

-

accounts

receiv

able

118

其它应收款

other

receivables

1181

应收出售远汇款

forward

exchange

co

ntract

receivable

1182

应收远汇款

-

外币

forward

exchange

contract

receivable

-

foreign

currencies

1183

买卖远汇折价

discount

on

forward

e

x-change

contract

1184

应收收益

earned

revenue

receivable

1185

应收退税款

income

tax

refund

receiv

able

1187

其它应收款

-

关系人

other

receivable

s

-

related

parties

1188

其它应收款

-

其它

other

receivables

-

other

1189

备抵呆帐

-

其它应收款

allowance

for

uncollec-

tible

accounts

-

other

receivabl

es

121~122

存货

inventories

1211

商品存货

merchandise

inventory

1212

寄销商品

consigned

goods

1213

在途商品

goods

in

transit

1219

备抵存货跌价损失

allowance

for

redu

ction

of

inventory

to

market

1221

制成品

finished

goods

1222

寄销制成品

consigned

finished

good

s

1223

副产品

by-products

1224

在制品

work

in

process

1225

委外加工

work

in

process

-

outsour

ced

1226

原料

raw

materials

1227

物料

supplies

1228

在途原物料

materials

and

supplies

i

n

transit

1229

备抵存货跌价损失

allowance

for

redu

ction

of

inventory

to

market

125

预付费用

prepaid

expenses

1251

预付薪资

prepaid

payroll

1252

预付租金

prepaid

rents

1253

预付保险费

prepaid

insurance

1254

用品盘存

office

supplies

1255

预付所得税

prepaid

income

tax

1258

其它预付费用

other

prepaid

expense

s

126

预付款项

prepayments

1261

预付货款

prepayment

for

purchases

1268

其它预付款项

other

prepayments

128~129

其它流动资产

other

current

asset

s

1281

进项税额

VAT

paid

(

or

input

tax)

1282

留抵税额

excess

VAT

paid

(or

overp

aid

VAT)

1283

暂付款

temporary

payments

1284

代付款

payment

on

behalf

of

others

1285

员工借支

advances

to

employees

1286

存出保证金

refundable

deposits

1287

受限制存款

certificate

of

deposit-rest

ricted

1291

递延所得税资产

deferred

income

tax

assets

1292

递延兑换损失

deferred

foreign

excha

nge

losses

1293

业主

(

股东

)

往来

owners'(stockholders')

current

account

1294

同业往来

current

account

with

other

s

1298

其它流动资产

其它

other

current

ass

ets

-

other

13

基金及长期投资

funds

and

long- term

in

vestments

131

基金

funds

1311

偿债基金

redemption

fund

(or

sinkin

g

fund)

1312

改良及扩充基金

fund

for

improvemen

t

and

expansion

1313

意外损失准备基金

contingency

fund

1314

退休基金

pension

fund

1318

其它基金

other

funds

132

长期投资

long-term

investments

1321

长期股权投资

long-term

equity

invest

ments

1322

长期债券投资

long-term

bond

invest

ments

1323

长期不动产投资

long-term

real

estate

in- vestments

1324

人寿保险现金解约价值

cash

surrender

value

of

life

insurance

1328

其它长期投资

other

long-term

invest

ments

1329

备抵长期投资跌价损失

allowance

for

excess

of

cost

over

market

value

of

lon

g-term

investments

14~

15

固定资产

property

,

plant,

and

eq

uipment

141

土地

land

1411

土地

land

1418

土地

-

重估增值

land

-

revaluation

incr

ements

142

土地改良物

land

improvements

1421

土地改良物

land

improvements

1428

土地改良物

-

重估增值

land

improvem

ents

-

revaluation

increments

1429

累积折旧

-

土地改良物

accumulated

d

epreciation

-

land

improvements

143

房屋及建物

buildings

1431

房屋及建物

buildings

1438

房屋及建物

-

重估增值

buildings

-reval

uation

increments

1439

累积折旧

-

房屋及建物

accumulated

d

epreciation

-

buildings

144~146

机

(

器

)

具及设备

machinery

and

eq

uipment

1441

机

(

器

)

具

machinery

1448 < /p>

机

(

器

)

具

-

重估增值

machinery

-

reval

uation

increments

1449

累积折旧

-

机

(

器

)

具< /p>

accumulated

depr

eciation

-

machinery

151

租赁资产

leased

assets

1511

租赁资产

leased

assets

1519

累积折旧

-

租赁资产

accumulated

dep

reciation

-

leased

assets

152

租赁权益改良

leasehold

improvements

1521

租赁权益改良

leasehold

improvement

s

1529

累积折旧

-

租赁权益改良

accumulated

depreciation

-

leasehold

improvements

156

未完工程及预付购置设备款

constructio

n

in

progress

and

prepayments

for

equi

pment

1561

未完工程

construction

in

progress

1562

预付购置设备款

prepayment

for

equi

pment

158

杂项固定资产

miscellaneous

property,

plant,

and

equipment

1581

杂项固定资产

miscellaneous

property,

plant,

and

equipment

1588

杂项固定资产

-