最新会计科目中英文对照表

最新会计科目中英文对照表

一、

资产类

Assets

流动资产

Current assets

货币资金

Cash and cash equivalents

1001

库存现金

Cash on hand

1002

银行存款

Cash in bank

1009

其他货币资金

Other cash and cash equivalents

?

100901

外埠存款

Other city Cash in bank

?

100902

银行本票

Cashier?

s cheque

?

100903

银行汇票

Bank draft

?

100904

信用卡

Credit card

?

100905

信用证保证金

L/C Guarantee deposits

?

100906

存出投资款

Refundable deposits

1101

短期投资

Short-term investments

?

110101

股票

Short-term investments - stock

?

110102

债券

Short-term investments - corporate bonds

?

110103

基金

Short-term investments - corporate funds

?

110110

其他

Short-term investments - other

1102

短期投资跌价准备

Short- term investments falling price reserves

应收款

Account receivable

1111

应收票据

Note receivable

银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

1121

应收股利

Dividend receivable

1122

应收利息

Interest receivable

1131

应收账款

Account receivable

1133

其他应收款

Other notes receivable

1141

坏账准备

Bad debt reserves

1151

预付账款

Advance money

1161

应收补贴款

Cover deficit by state subsidies of receivable

库存资产

Inventories

1201

物资采购

Supplies purchasing

1211

原材料

Raw materials

1221

包装物

Wrap page

1231

低值易耗品

Low-value consumption goods

1232

材料成本差异

Materials cost variance

1241

自制半成品

Semi- Finished goods

1243

库存商品

Finished goods

1244

商品进销差价

Differences between purchasing and selling price

1251

委托加工物资

Work in process - outsourced

1261

委托代销商品

Trust to and sell the goods on a commission basis

1271

受托代销商品

Commissioned and sell the goods on a commission basis

1281

存货跌价准备

Inventory falling price reserves

1291

分期收款发出商品

Collect money and send out the goods by stages

1301

待摊费用

Deferred and prepaid expenses

长期投资

Long-term investment

1401

长期股权投资

Long-term investment on stocks

?

140101

股票投资

Investment on stocks

?

140102

其他股权投资

Other investment on stocks

1402

长期债权投资

Long-term investment on bonds

?

140201

债券投资

Investment on bonds

?

140202

其他债权投资

Other investment on bonds

1421

长期投资减值准备

Long- term investments depreciation reserves

股权投资减值准备

Stock rights investment depreciation reserves

债权投资减值准备

Bcreditor?

s rights investment depreciation reserves

1431

委托贷款

Entrust loans

?

143101

本金

Principal

?

143102

利息

Interest

?

143103

减值准备

Depreciation reserves

1501

固定资产

Fixed assets

房屋

Building

建筑物

Structure

机器设备

Machinery equipment

运输设备

Transportation facilities

工具器具

Instruments and implement

1502

累计折旧

Accumulated depreciation

1505

固定资产减值准备

Fixed assets depreciation reserves

房屋、建筑物减值准备

Building/structure depreciation reserves

机器设备减值准备

Machinery equipment depreciation reserves

1601

工程物资

Project goods and material

?

160101

专用材料

Special- purpose material

?

160102

专用设备

Special- purpose equipment

?

160103

预付大型设备款

Prepayments for equipment

?

160104

为生产准备的工具及器具

Preparative

instruments

and

implement

for fabricate

1603

在建工程

Construction-in-process

安装工程

Erection works

在安装设备

Erecting equipment-in-process

技术改造工程

Technical innovation project

大修理工程

General overhaul project

1605

在建工程减值准备

Construction-in-process depreciation reserves

1701

固定资产清理

Liquidation of fixed assets

1801

无形资产

Intangible assets

专利权

Patents

非专利技术

Non-Patents

商标权

Trademarks, Trade names

著作权

Copyrights

土地使用权

Tenure

商誉

Goodwill

1805

无形资产减值准备

Intangible Assets depreciation reserves

专利权减值准备

Patent rights depreciation reserves

商标权减值准备

trademark rights depreciation reserves

1815

未确认融资费用

Unacknowledged financial charges

待处理财产损溢

Wait deal assets loss or income

1901

长期待摊费用

Long-term deferred and prepaid expenses

1911

待处理财产损溢

Wait deal assets loss or income

?

191101

待处理流动资产损溢

Wait deal intangible assets loss or income

?

191102

待处理固定资产损溢

Wait deal fixed assets loss or income

二、负债类

Liability

短期负债

Current liability

2101

短期借款

Short-term borrowing

2111

应付票据

Notes payable

银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

2121

应付账款

Account payable

2131

预收账款

Deposit received

2141

代销商品款

Proxy sale goods revenue

2151

应付工资

Accrued wages

2153

应付福利费

Accrued welfarism

2161

应付股利

Dividends payable

2171

应交税金

Tax payable

?

217101

应交增值税

value added tax payable

?

21710101

进项税额

Withholdings on VAT

?

21710102

已交税金

Paying tax

?

21710103

转出未交增值税

Unpaid VAT changeover

?

21710104

减免税款

Tax deduction

?

21710105

销项税额

Substituted money on VAT

?

21710106

出口退税

Tax reimbursement for export

?

21710107

进项税额转出

Changeover withnoldings on VAT

?

21710108

出口抵减内销产品应纳税额

Export

deduct

domestic

sales

goods

tax

?

21710109

转出多交增值税

Overpaid VAT changeover

?

21710110

未交增值税

Unpaid VAT

?

217102

应交营业税

Business tax payable

?

217103

应交消费税

Consumption tax payable

?

217104

应交资源税

Resources tax payable

?

217105

应交所得税

Income tax payable

?

217106

应交土地增值税

Increment tax on land value payable

?

217107

应交城市维护建设税

Tax for maintaining and building cities payable

?

217108

应交房产税

Housing property tax payable

?

217109

应交土地使用税

Tenure tax payable

?

217110

应交车船使用税

Vehicle and vessel usage license plate tax(VVULPT)

payable

?

217111

应交个人所得税

Personal income tax payable

2176

其他应交款

Other fund in conformity with paying

2181

其他应付款

Other payables

2191

预提费用

Drawing expense in advance

其他负债

Other liabilities

2201

待转资产价值

Pending changerover assets value

2211

预计负债

Anticipation liabilities

长期负债

Long-term Liabilities

2301

长期借款

Long-term loans

一年内到期的长期借款

Long- term loans due within one year

一年后到期的长期借款

Long- term loans due over one year

2311

应付债券

Bonds payable

?

231101

债券面值

Face value, Par value

?

231102

债券溢价

Premium on bonds

?

231103

债券折价

Discount on bonds

?

231104

应计利息

Accrued interest

2321

长期应付款

Long-term account payable

应付融资租赁款

Accrued financial lease outlay

一年内到期的长期应付

Long- term account payable due within one year

一年后到期的长期应付

Long- term account payable over one year

2331

专项应付款

Special payable

一年内到期的专项应付

Long-term special payable due within one year

一年后到期的专项应付

Long-term special payable over one year

2341

递延税款

Deferral taxes

三、所有者权益类

OWNERS?

EQUITY

资本

Capita

3101

实收资本

(

或股本

) Paid-up capital(or stock)

实收资本

Paicl-up capital

实收股本

Paid-up stock

3103

已归还投资

Investment Returned

公积

3111

资本公积

Capital reserve

?

311101

资本

(

或股本

)

溢价

Cpital(or Stock) premium

?

311102

接受捐赠非现金资产准备

Receive non-cash donate reserve

?

311103

股权投资准备

Stock right investment reserves

?

311105

拨款转入

Allocate sums changeover in

?

311106

外币资本折算差额

Foreign currency capital

?

311107

其他资本公积

Other capital reserve

3121

盈余公积

Surplus reserves

?

312101

法定盈余公积

Legal surplus

?

312102

任意盈余公积

Free surplus reserves

?

312103

法定公益金

Legal public welfare fund

?

312104

储备基金

Reserve fund

?

312105

企业发展基金

Enterprise expension fund

?

312106

利润归还投资

Profits capitalizad on return of investment

利润

Profits

3131

本年利润

Current year profits

3141

利润分配

Profit distribution

?

314101

其他转入

Other chengeover in

?

314102

提取法定盈余公积

Withdrawal legal surplus

?

314103

提取法定公益金

Withdrawal legal public welfare funds

?

314104

提取储备基金

Withdrawal reserve fund

?

314105

提取企业发展基金

Withdrawal reserve for business expansion

?

314106

提取职工奖励及福利基金

Withdrawal staff and workers?

bonus and

welfare fund

?

314107

利润归还投资

Profits capitalizad on return of investment

?

314108

应付优先股股利

Preferred Stock dividends payable

?

314109

提取任意盈余公积

Withdrawal other common accumulation fund

?

314110

应付普通股股利

Common Stock dividends payable

?

314111

转作资本

或股本

)

的普通股股利

Common Stock dividends change to

assets(or stock)

?

314115

未分配利润

Undistributed profit

四、成本类

Cost

4101

生产成本

Cost of manufacture

?

410101

基本生产成本

Base cost of manufacture

?

410102

辅助生产成本

Auxiliary cost of manufacture

4105

制造费用

Manufacturing overhead

材料费

Materials

管理人员工资

Executive Salaries

奖金

Wages

退职金

Retirement allowance

补贴

Bonus

外保劳务费

Outsourcing fee

福利费

Employee benefits/welfare

会议费

Coferemce

加班餐费

Special duties

市内交通费

Business traveling

通讯费

Correspondence

电话费

Correspondence

水电取暖费

Water and Steam

税费

Taxes and dues

租赁费

Rent

管理费

Maintenance

车辆维护费

Vehicles maintenance

油料费

Vehicles maintenance

培训费

Education and training

接待费

Entertainment

图书、印刷费

Books and printing

运费

Transpotation

保险费

Insurance premium

支付手续费

Commission

杂费

Sundry charges

折旧费

Depreciation expense

机物料消耗

Article of consumption

劳动保护费

Labor protection fees

季节性停工损失

Loss on seasonality cessation

4107

劳务成本

Service costs

五、损益类

Profit and loss

收入

Income

业务收入

OPERATING INCOME

5101

主营业务收入

Prime operating revenue

产品销售收入

Sales revenue

服务收入

Service revenue

5102

其他业务收入

Other operating revenue

材料销售

Sales materials

代购代售

包装物出租

Wrappage lease

出让资产使用权收入

Remise right of assets revenue

返还所得税

Reimbursement of income tax

其他收入

Other revenue

5201

投资收益

Investment income

短期投资收益

Current investment income

长期投资收益

Long-term investment income

计提的委托贷款减值准备

Withdrawal of entrust loans reserves

5203

补贴收入

Subsidize revenue

国家扶持补贴收入

Subsidize revenue from country

其他补贴收入

Other subsidize revenue

5301

营业外收入

NON- OPERATING INCOME

非货币性交易收益

Non-cash deal income

现金溢余

Cash overage

处置固定资产净收益

Net income on disposal of fixed assets

出售无形资产收益

Income on sales of intangible assets

固定资产盘盈

Fixed assets inventory profit

罚款净收入

Net amercement income

支出

Outlay

业务支出

Revenue charges

5401

主营业务成本

Operating costs

产品销售成本

Cost of goods sold

服务成本

Cost of service

5402

主营业务税金及附加

Tax and associate charge

营业税

Sales tax

消费税

Consumption tax

城市维护建设税

Tax for maintaining and building cities

资源税

Resources tax

土地增值税

Increment tax on land value

5405

其他业务支出

Other business expense

销售其他材料成本

Other cost of material sale

其他劳务成本

Other cost of service

其他业务税金及附加费

Other tax and associate charge

费用

Expenses

5501

营业费用

Operating expenses

代销手续费

Consignment commission charge

运杂费

Transpotation

保险费

Insurance premium

展览费

Exhibition fees

广告费

Advertising fees

5502

管理费用

Adminisstrative expenses

职工工资

Staff Salaries

修理费

Repair charge

低值易耗摊销

Article of consumption

办公费

Office allowance

差旅费

Travelling expense

工会经费

Labour union expenditure

研究与开发费

Research and development expense

福利费

Employee benefits/welfare

职工教育经费

Personnel education

待业保险费

Unemployment insurance

劳动保险费

Labour insurance

医疗保险费

Medical insurance

会议费

Coferemce

聘请中介机构费

Intermediary organs

咨询费

Consult fees

诉讼费

Legal cost

业务招待费

Business entertainment

技术转让费

Technology transfer fees

矿产资源补偿费

Mineral resources compensation fees

排污费

Pollution discharge fees

房产税

Housing property tax

车船使用税

Vehicle and vessel usage license plate tax(VVULPT)

土地使用税

Tenure tax

印花税

Stamp tax

5503

财务费用

Finance charge

利息支出

Interest exchange

汇兑损失

Foreign exchange loss

各项手续费

Charge for trouble

各项专门借款费用

Special-borrowing cost

5601

营业外支出

Nonbusiness expenditure

捐赠支出

Donation outlay

减值准备金

Depreciation reserves

非常损失

Extraordinary loss

处理固定资产净损失

Net loss on disposal of fixed assets

出售无形资产损失

Loss on sales of intangible assets

固定资产盘亏

Fixed assets inventory loss

债务重组损失

Loss on arrangement

罚款支出

Amercement outlay

5701

所得税

Income tax

以前年度损益调整

Prior year income adjustment

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

s hort-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