-
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
equivalents
1111
库存现金
cash
on
hand
1112
零用金
/
周转金
petty
cash/revolving
funds
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
investments
-
stock
1122
短期投资
-
短期票券
short-term
investments
-
short-term
notes
and
bills
1123
短期投资
-
政府债券
short-term
investments
-
government
bonds
1124
短期投资
-
受益凭证
short-term
investments
-
beneficiary
certificates
1125
短期投资
-
公司债
short-term
investments
-
corporate
bonds
1128
短期投资
-
其它
short-term
investments
-
other
1129
备抵短期投资跌价损失
allowance
for
reduction
of
short-term
investment
to
market
113
应收票据
notes
receivable
1131
应收票据
notes
receivable
1132
应收票据贴现
discounted
notes
receivable
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
uncollec-
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
receivable
1147
应收帐款
-
关系人
accounts
receivable
-
related
parties
1149
备抵呆帐
－应收帐款
allowance
for
uncollec-
tible
accounts
-
accounts
receivable
118
其它应收款
other
receivables
1181
应收出售远汇款
forward
exchange
contract
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
ex-change
contract
1184
应收收益
earned
revenue
receivable
1185
应收退税款
income
tax
refund
receivable
1187
其它应收款
-
关系人
other
receivables
-
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
receivables
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
reduction
of
inventory
to
market
1221
制成品
finished
goods
1222
寄销制成品
consigned
finished
goods
1223
副产品
by-
products
1224
在制品
work
in
process
1225
委外加工
work
in
process
-
outsourced
1226
原料
raw
materials
1227
物料
supplies
1228
在途原物料
materials
and
supplies
in
transit
1229
备抵存货跌价损失
allowance
for
reduction
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
expenses
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
assets
1281
进项税额
VAT
paid
(
or
input
tax)
1282
留抵税额
excess
VAT
paid
(or
overpaid
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-restricted
1291
递延所得税资产
deferred
income
tax
assets
1292
递延兑换损失
deferred
foreign
exchange
losses
1293
业主<
/p>
(
股东
)
往来<
/p>
owners'(stockholders')
current
account
1294
同业往来
current
account
with
others
1298
其它流动资产
-
其它
other
current
assets
-
other
13
基金及长期投资
funds
and
long-
term
investments
131
基金
funds
1311
偿债基金
redemption
fund
(or
sinking
fund)
1312
改良及扩充基金
fund
for
improvement
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
investments
1322
长期债券投资
long-term
bond
investments
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
investments
1329
备抵长期投资跌价损失
allowance
for
excess
of
cost
over
market
value
of
long-
term
investme
nts
14~
15
固定资产
property
,
plant,
and
equipment
141
土地
land
1411
土地
land
1418
土地
-
重估增值
land
-
revaluation
increments
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
improvements
-
revaluation
increments
1429
累积折旧
-
土地改良物
accumulated
depreciation
-
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
-revaluation
increments
1439
累积折旧
-
房屋及建物
accumulated
depreciation
-
buildings
144~146
< br>机
(
器
)
具及设备
machinery
and
equipment
1441
机
(
器
)
具
machinery
1448
机
(
器
)
具
-
重估增值
machinery
-
revaluation
increments
1449
累积折旧
-
机
(
器
)
具<
/p>
accumulated
depreciation
-
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
depreciation
-
leased
assets
152
租赁权益改良
leasehold
improvements
1521
租赁权益改良
leasehold
improvements
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
construction
in
progress
and
prepayments
for
equipment
1561
未完工程
construction
in
progress
1562
预付购置设备款
prepayment
for
equipment
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
-
重估增值
miscellaneous
property,
plant,
and
equipment
-
revaluation
increment
s
1589
累积折旧
-
杂项固定资产
accumulated
depreciation
-
miscellaneous
property,
plant,
and
equip
ment
16
递耗资产
depletable
assets
161
递耗资产
depletable
assets
1611
天然资源
natural
resources
1618
天然资源
-
重估增值
natural
resources
-revaluation
increments
1619
累积折耗
-
天然资源
accumulated
depletion
-
natural
resources
17
无形资产
intangible
assets
171
商标权
trademarks
1711
商标权
trademarks
172
专利权
patents
1721
专利权
patents
173
特许权
franchise
1731
特许权
franchise
174
著作权
copyright
1741
著作权
copyright
175
计算机软件
computer
software
1751
计算机软件
computer
software
cost
176
商誉
goodwill
1761
商誉
goodwill
177
开办费
organization
costs
1771
开办费
organization
costs
178
其它无形资产
other
intangibles
1781
递延退休金成本
deferred
pension
costs
1782
租赁权益改良
leasehold
improvements
1788
其它无形资产
-
其它
other
intangible
assets
-
other
18
其它资产
other
assets
181
递延资产
deferred
assets
1811
债券发行成本
deferred
bond
issuance
costs
1812
长期预付租金
long-term
prepaid
rent
1813
长期预付保险费
long-term
prepaid
insurance
1814
递延所得税资产
deferred
income
tax
assets
1815
预付退休金
prepaid
pension
cost
1818
其它递延资产
other
deferred
assets
182
闲置资产
idle
assets
1821
闲置资产
idle
assets
184
长期应收票据及款项与催收帐款
long-term
notes
,
accounts
and
overdue
receivables
1841
长期应收票据
long-term
notes
receivable
1842
长期应收帐款
long-term
accounts
receivable
1843
催收帐款
overdue
receivables
1847
< br>长期应收票据及款项与催收帐款
-
关系人
long-term
notes,
accounts
and
overdue
receivables-
rel
ated
parties
1848
其它长期应收款项
other
long-term
receivables
1849
< br>备抵呆帐
-
长期应收票据及款项与催收帐款
allowance
for
uncollectible
accounts
-
long-term
not
es,
accounts
and
overdue
receivables
185
出租资产
assets
leased
to
others
1851
出租资产
assets
leased
to
others
1858
出租资产
-
重估增值
assets
leased
to
others
-
incremental
value
from
revaluation
1859
累积折旧
-
出租资产
accumulated
depreciation
-
assets
leased
to
others
186
存出保证金
refundable
deposit
1861
存出保证金
refundable
deposits
188
杂项资产
miscellaneous
assets
1881
受限制存款
certificate
of
deposit
-
restricted
1888
杂项资产
-
其它
miscellaneous
assets
-
other
2
负债
liabilities
21~
22
流动负债
current
liabilities
211
短期借款
short-
term
borrowings(debt)
2111
银行透支
bank
overdraft
2112
银行借款
bank
loan
2114
短期借款
-
业主
short-term
borrowings
-
owners
2115
短期借款
-
员工
short-term
borrowings
-
employees
2117
短期借款
-
关系人
short-term
borrowings-
related
parties
2118
短期借款
-
其它
short-term
borrowings
-
other
212
应付短期票券
short-term
notes
and
bills
payable
2121
应付商业本票
commercial
paper
payable
2122
银行承兑汇票
bank
acceptance
2128
其它应付短期票券
other
short-term
notes
and
bills
payable
2129
应付短期票券折价
discount
on
short-term
notes
and
bills
payable
213
应付票据
notes
payable
2131
应付票据
notes
payable
2137
应付票据
-
关系人
notes
payable
-
related
parties
2138
其它应付票据
other
notes
payable
214
应付帐款
accounts
pay
able
2141
应付帐款
accounts
payable
2147
应付帐款
-
关系人
accounts
payable
-
related
parties
216
应付所得税
income
taxes
payable
2161
应付所得税
income
tax
payable
217
应付费用
accrued
expenses
2171
应付薪工
accrued
payroll
2172
应付租金
accrued
rent
payable
2173
应付利息
accrued
interest
payable
2174
应付营业税
accrued
VAT
payable
2175
应付税捐
-
其它
accrued
taxes
payable-
other
2178
其它应付费用
other
accrued
expenses
payable
218~219
其它应付款
other
payables
2181
应付购入远汇款
forward
exchange
contract
payable
2182
应付远汇款
-
外币
forward
exchange
contract
payable
-
foreign
currencies
2183
买卖远汇溢价
premium
on
forward
exchange
contract
2184
应付土地房屋款
payables
on
land
and
building
purchased
2185
应付设备款
Payables on equipment
2187
其它应付款
-
关系人
other payables - related parties
2191
应付股利
dividend payable
2192
应付红利
bonus payable
2193
应付董监事酬劳
compensation payable to directors and
supervisors
2198
其它应付款
-
其它
other
payables - other
226
预收款项
advance receipts
2261
预收货款
sales revenue received
in advance
2262
预收收入
revenue received in
advance
2268
其它预收款
other advance
receipts
227
一年或一营业周期内到期长期负债
long-term liabilities -current portion
2271
一年或一营业周期内到期公司债
corporate
bonds payable - current portion
2272
一年或一营业周期内到期长期借款
long-term
loans payable - current portion
2273
一年或一营业周期内到期长期应付票据及款项
long-
term
notes
and
accounts
payable
due
within
one
year or one operating cycle
2277
一年或一营业周期内到期长期应付票据及款项
-
关系人
long-term
notes
and
accounts
payables
to
related parties - current portion
2278
其它一年或一营业周期内到期长期负债
other
long-term lia- bilities - current portion
228~229
其它流动负债
other current liabilities
2281
销项税额
VAT received(or output tax)
2283
暂收款
temporary receipts
2284
代收款
receipts under custody
2285
< br>估计售后服务
/
保固负债
estimated warranty liabilities
2291
递延所得税负债
deferred
income tax liabilities
2292
递延兑换利益
deferred foreign
exchange gain
2293
业主
(
股东
)
往来
owners' current account
2294
同业往来
current account with
others
2298
其它流动负债
< br>-
其它
other
current liabilities - others
23
长期负债
long-term
liabilities
231
应付公司债
corporate
bonds payable
2311
应付公司债
corporate bonds
payable
2319
应付公司债溢
(
折
)
价
premium(discount) on corporate bonds payable
232
长期借款
long-term loans payable
2321
长期银行借款
long-term loans payable - bank
2324
长期借款
-
业主
long-term loans payable - owners
2325
长期借款
-
员工
long-term loans payable - employees
2327
长期借款
-
关系人
long-term loans payable - related
parties
2328
长期借款
-
其它
long-term loans payable - other
233
长期应付票据及款项
long-term notes and accounts payable
2331
长期应付票据
long-term
notes payable
2332
长期应付帐款
long-term
accounts pay-able
2333
长期应付租赁负债
long-term capital
lease liabilities
2337
长期应付票据及款项
-
关系人
Long-term notes and accounts payable -
related parties
2338
其它长期应付款项
other
long-term payables
234
估计应付土地增值税
accrued
liabilities for land value increment tax
2341
估计应付土地增值税
estimated accrued
land value incremental tax pay-able
235
应计退休金负债
accrued pension liabilities
2351
应计退休金负债
accrued pension liabilities
238
其它长期负债
other
long-term liabilities
2388
其它长期负债
-
其它
other long-term liabilities -
other
28
其它负债
other liabilities
281
递延负债
deferred liabilities
2811
递延收入
deferred revenue
2814
递延所得税负债
deferred income tax
liabilities
2818
其它递延负债
other
deferred liabilities
286
存入保证金
deposits
received
2861
存入保证金
guarantee deposit
received
288
杂项负债
miscellaneous liabilities
2888
杂项负债
-
其它
miscellaneous liabilities - other
2185
应付设备款
Payables on equipment
2187
其它应付款
-
关系人
other payables - related parties
2191
应付股利
dividend payable
2192
应付红利
bonus payable
2193
应付董监事酬劳
compensation payable to directors and
supervisors
2198
其它应付款
-
其它
other
payables - other
226
预收款项
advance receipts
2261
预收货款
sales revenue received
in advance
2262
预收收入
revenue received in
advance
2268
其它预收款
other advance
receipts
227
一年或一营业周期内到期长期负债
long-term liabilities -current portion
2271
一年或一营业周期内到期公司债
corporate
bonds payable - current portion
2272
一年或一营业周期内到期长期借款
long-term
loans payable - current portion
2273
一年或一营业周期内到期长期应付票据及款项
long-
term
notes
and
accounts
payable
due
within
one
year or one operating cycle
2277
一年或一营业周期内到期长期应付票据及款项
-
关系人
long-term
notes
and
accounts
payables
to
related parties - current portion
2278
其它一年或一营业周期内到期长期负债
other
long-term lia- bilities - current portion
228~229
其它流动负债
other current liabilities
2281
销项税额
VAT received(or output tax)
2283
暂收款
temporary receipts
2284
代收款
receipts under custody
2285
< br>估计售后服务
/
保固负债
estimated warranty liabilities
2291
递延所得税负债
deferred
income tax liabilities
2292
递延兑换利益
deferred foreign
exchange gain
2293
业主
(
股东
)
往来
owners' current account
2294
同业往来
current account with
others
2298
其它流动负债
< br>-
其它
other
current liabilities - others
23
长期负债
long-term
liabilities
231
应付公司债
corporate
bonds payable
2311
应付公司债
corporate bonds
payable
2319
应付公司债溢
(
折
)
价
premium(discount) on corporate bonds payable
232
长期借款
long-term loans payable
2321
长期银行借款
long-term loans payable - bank
2324
长期借款
-
业主
long-term loans payable - owners
2325
长期借款
-
员工
long-term loans payable - employees
-
-
-
-
-
-
-
-
-
上一篇：审计常用英语
下一篇：爱情文章与爱情相关的26个词语