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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
equivalents
1111
库存现金
cash on hand
1112
零用金
/
< br>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 not
es and bills
1123
短期投资
-
政府债券
short-term investments
- government bon
ds
1124
短期投资
-
受益凭证
short-term investments
- beneficiary ce
rtificates
第
1
页
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 - fo
reign
currencies
1183
买卖远汇折价
discount on forward
ex-change contract
第
2
页
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 accoun
ts - 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 m
arket
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 m
arket
第
3
页
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
(
股东
)
往来
owners'(stockholders') current account
1294
同业往来
current
account with others
第
4
页
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 insuranc
e
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 mar
ket value of
long-term investments
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
第
5
页
1421
土地改良物
land
improvements
1428
土地改良物
-
重估增值
land improvements -
revaluation incre
ments
1429
累积折旧
-
土地改良物
accumulated
depreciation - land impro
vements
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
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
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 asset
s
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 - leasehol
d improvements
156
未完工程及预付购置设备款
construction in progress and
prepa
第
6
页
yments 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
p>
杂项固定资产
-
重估增值
< br> miscellaneous property, plant, and e
quipment - revaluation increments
1589
累积折旧
-
杂项固定资产
accumulated
depreciation - miscella
neous property,
plant, and equipment
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 incremen
ts
1619
累积折耗
-
天然资源
accumulated depletion
- natural resourc
es
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
第
7
页
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
第
8
页
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
长期应收票据及款项与催收帐款
-
关系人
long-term notes,
accou
nts and overdue receivables-
related parties
1848
其它长期应收款项
other long-term
receivables
1849
备抵呆帐
-
长期应收票据及款项与催收帐款
allowance for uncoll
ectible accounts -
long-term notes, accounts and overdue
receiv
ables
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 v
alue from
revaluation
1859
累积折旧
-
出租资产
accumulated
depreciation - assets lease
d 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
第
9
页
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
pa
yable
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
第
10
页
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 - forei
gn 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 super
visors
第
11
页
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 -curre
nt 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 - c
urrent 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 a
nd 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 portio
n
2278
其它一年或一营业周期内到期长期负债
other
long-term lia- bi
lities - 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
第
12
页
2285
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
-
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
< br>(
折
)
价
premium(discount) on corporate bonds
pa
yable
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
第
13
页
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