会计科目中英对照

一级科目二级科目三级科目四级科目代码名称代码名称代码名称代码名称英译资产I assets流动资产II〜12current assets现金及约当现金III cashand cash equivalents库存现金IV11cash onhand零用金/周转金1112petty cash/revolving funds银行存款1113cash inbanks在途现金1116cash intransit约当现金1117cashequivalents其它现金及约当现金1118other cashand cashequivalents短期投资112shortterm investments短期投资股票1121shortterm investmentsstock短期投资短期票券1122shortterm investmentsshortterm notes and bills短期投资政府债券1123shortterm investmentsgovernment bonds短期投资受益凭证1124shortterm investmentsbeneficiary certificates短期投资公司债1125shortterm investmentscorporate bonds短期投资其它1128shortterm investmentsother备抵短期投资跌价损失1129allowance forreduction of shortterm investmentto market应收票据113notes receivable应收票据1131notes receivable应收票据贝占现1132discounted notes receivable应收票据关系人1137notesreceivablerelated parties其它应收票据1138other notesreceivable备抵呆帐一应收票据1139allowance foruncollec tibleaccounts notesreceivable应收帐款114accounts receivable应收帐款1141accounts receivable应收分期帐款1142installment accounts receivable应收帐款关系人1147accountsreceivablerelated parties备抵呆帐一应收帐款1149allowance foruncollec tibleaccounts accountsreceivable其它应收款118other receivables应收出售远汇款1181forward exchangecontract receivable应收远汇款夕卜币1182forward exchangecontract receivableforeign currencies买卖远汇折价1183discount onforward exchangecontract应收收益1184earned revenuereceivable应收退税款1185ine taxrefund receivable其它应收款关系人1187other receivablesrelated parties其它应收款其它1188other receivablesother备抵呆帐其它应收款1189allowance foruncollec tibleaccounts otherreceivables存货121〜122inventories商品存货1211merchandise inventory寄销商品1212consigned goods在途商品1213goods intransit备抵存货跌价损失1219allowance forreduction of inventory tomarket交际费6164entertainment expense捐赠6165donation expense税捐6166taxes呆帐损失6167loss onuncollectible accounts折旧6168depreciation expense各项耗竭及摊提6169various amortization伙食费6172meal expenses职工福利6173employee benefits/welfare佣金支出6175mission expense训练费6176training expense其它推销费用6188other selling expenses管理及总务费用62generaladministrative expenses管理及总务费用625〜628generaladministrative expenses薪资支出6251payroll expense租金支出6252rent expense,rent文具用品6253office supplies旅费6254travelling expense,travel运费6255shipping expenses,freight邮电费6256postage expenses修缮费6257repairs andmaintenance expense广告费6259advertisement expense,advertisement水电瓦斯费6261utilities expense保险费6262insurance expense交际费6264entertainment expense捐赠6265donation expense税捐6266taxes呆帐损失6267loss onuncollectible accounts折日6268I depreciationexpense各项耗竭及摊提6269various amortization外销损失6271loss onexport sales伙食费6272meal expenses职工福利6273employee benefits/welfare研究发展费用6274research and development expense佣金支出6275mission expense训练费6276training expense劳务费6278professional servicefees其它管理及总务费用6288other generaland administrativeexpenses研究发展费用63research anddevelopment expenses研究发展费用635〜638research anddevelopment expenses薪资支出6351payroll expense租金支出6352rent expense,rent文具用6353m office supplies旅费6354travelling expense,travel运费6355shipping expenses,freight邮电费6356postage expenses修缮费6357repairs andmaintenance expense水电瓦斯费6361utilities expense保险费6362insurance expense交际费6364entertainment expense税捐6366taxes折日6368I depreciationexpense各项耗竭及摊提6369various amortization伙食费6372meal expenses职工福利6373employee benefits/welfare训练费6376training expense其它研究发展费用6378other researchanddevelopmentexpenses营业夕卜收入及费用7nonoperating revenueand expenses,other ineexpense营业外收入71〜74nonoperating revenue利息收入711interest revenue利息收入7111interest revenue/ine投资收益712investment ine权益法认歹之投资攵益7121U Uinvestment inerecognized underequity method股利收入7122dividends ine短期投资市价回升利益7123gain on market price recovery ofshortterm investment兑换利益713I foreign exchange gain兑换利益7131I foreign exchange gain处分投资收益714gain on disposal ofinvestments处分投资收益7141gain on disposal ofinvestments处分资产溢价收入715gain ondisposal of assets处分资产溢价收入7151gain ondisposal of assets其它营业外收入748other nonoperating revenue捐赠收入7481donation ine租金收入7482rent revenue/ine佣金收入7483mission revenue/ine出售下脚及废料收入7484revenue fromsale ofscraps存货盘盈7485gain onphysical inventory存货跌价回升利益7486gain frompricerecoveryofinventory坏帐转回利益7487gain onreversal ofbad debts其它营业夕卜收入其它7488other nonoperatingrevenue otheritems营业夕卜费用75〜78nonoperating expenses利息费用751interest expense利息费用7511interest expense投资损失752investment loss权益法认歹之投资损失75211J investmentloss recognized underequity method短期投资未实现跌价损失7523unrealized loss on reduction ofshortterminvestments tomarket兑换损失753foreignexchangeloss兑换损失7531foreignexchangeloss处分投资损失754loss ondisposal ofinvestments处分投资损失7541loss ondisposal ofinvestments处分资产损失755loss ondisposal ofassets处分资产损失7551loss ondisposal ofassets其它营业外费用788other nonoperating expenses停工损失7881loss onwork stoppages灾害损失7882casualty loss存货盘损7885lossonphysical inventory存货跌价及呆滞损失7886loss formarket pricedecline andobsolete andslowmoving inventories其它营业外费用其它7888other nonoperatingexpenses other所得税费用或利益8ine taxexpense or benefit所得税费用或利益81ine taxexpense orbenefit所得税费用或利益811ine taxexpense orbenefit所得税费用或利益8111ine taxexpenseorbenefit非经常营业损益9nonrecurring gainor loss停业部门损益91gainloss fromdiscontinued operations停业部门损益停业前营业损益911ineloss fromoperations ofdiscontinued segments停业部门损益停业前营业损益9111ineloss fromoperations ofdiscontinued segment停业部门损益处分损益912gainloss fromdisposal ofdiscontinued segments停业部门损益处分损益9121gainloss fromdisposal ofdiscontinued segment非常损益92extraordinary gainor loss非常损益921extraordinary gainor loss非常损益9211extraordinary gainor loss会计原则变动累积影响数93cumulative effectof changesin accountingprinciples会计原则变动累积影响数931cumulative effectof changesin accountingprinciples会计原则变动累积影响数9311cumulative effectof changesin accountingprinciples少数股权净利94minority interestine少数股权净利941minority interestine少数股权净利9411minority interestine制成品1221finished goods寄销制成品1222consigned finishedgoods副产品1223byproducts在制品1224work inprocess委外加工1225work inprocess outsourced原料1226raw materials物料1227supplies在途原物料1228materials andsupplies intransit备才氐存货跌价损失1229allowance forreductionofinventory tomarket预付费用125prepaid expenses预付薪资1251prepaid payroll预付租金1252prepaid rents预付保险费1253prepaid insurance用品盘存1254office supplies预付所得税1255prepaid ine tax其它预付费用1258other prepaidexpenses预付款项126prepayments预付货款1261prepayment forpurchases其它预付款项叩1268other prayments其它流动资产128〜129other currentassets进项税额1281VAT paidor inputtax留抵税额1282excess VATpaid oroverpaid VAT暂付款1283temporary payments代付款1284payment onbehalf ofothers员工借支1285advances toemployees存出保证金1286refundable deposits受限制存款1287certificate ofdepositrestricted递延所得税资产1291deferred inetax assets递延兑换损失1292deferred foreignexchange losses业主股东往来1293ownersstockholders*current account同业往来1294current accountwith others其它流动资产其它1298other currentassets other基金及长期投资13funds andlongterm investments基金131funds偿债基金1311redemption fundor sinkingfund改良及扩充基金1312fund forimprovement andexpansion意外损失准备基金1313contingency fund退休基金1314pension fund其它基金1318other funds长期投资132longterm investments长期股权投资1321longterm equityinvestments长期债券投资1322longterm bondinvestments长期不动产投资1323longterm realestate investments人寿保险现金解约价值1324cash surrendervalue oflife insurance其它长期投资1328otherlongterm investments备抵长期投资跌价损失1329allowance forexcess ofcost overmarket valueof longterminvestments固定资产14〜15property,plant,and equipment土地141land土地1411land土地重估增值1418land revaluation increments土地改良物142land improvements土地改良物1421land improvements土地改良物重估增值1428land improvementsrevaluation increments累积折旧土地改良物1429accumulated depreciationland improvements房屋及建物143buildings房屋及建物1431buildings房屋及建物重估增值1438buildings revaluation increments累积折旧房屋及建物1439accumulated depreciationbuildings机（器）具及设备144〜146machinery and equipment机（器）具1441machinery机（器）具重估增值1448machinery revaluationincrements累积折旧机（器）具1449accumulated depreciationmachinery租赁资产151leased assets租赁资产1511leased assets累积折旧租赁资产1519accumulated depreciationleased assets租赁权益改良152leasehold improvements租赁权益改良1521leasehold improvements累积折旧租赁权益改良1529accumulated depreciationleasehold improvements未完工程及预付购置设备款156construction inprogress andprepayments forequipment未完工程1561construction inprogress预付购置设备款1562prepayment forequipment杂项固定资产158miscellaneous property,plant,and equipment杂项固定资产1581miscellaneous property,plant,and equipment杂项固定资产重估增值1588miscellaneous property,plant,and equipmentrevaluationincrements累积折旧杂项固定资产1589accumulated depreciationmiscellaneous property,plant,andequipment递耗资产16depletable assets递耗资产161depletable assets天然资源1611natural resources天然资源重估增值1618natural resourcesrevaluationincrements累积折耗天然资源1619accumulated depletionnatural resources无形资产17intangible assets商标权171trademarks商标权1711trademarks专利权172patents专利权1721patents特许权173franchise特许权1731franchise著作权174copyright著作权1741copyright计算机软件175puter software计算机软件1751puter softwarecost商誉176goodwill商誉1761goodwill开办费177organization costs开办费1771organization costs其它无形资产178other intangibles递延退休金成本1781deferred pensioncosts租赁权益改良1782leasehold improvements其它无形资产其它1788other intangibleassets other其它资产18other assets递延资产181deferred assets债券发行成本1811deferred bondissuance costs长期预付租金1812longterm prepaidrent长期预付保险费1813longterm prepaidinsurance递延所得税资产1814deferred inetax assets预付退休金1815prepaid pensioncost其它递延资产1818other deferredassets闲置资产182idle assets闲置资产1821idle assets长期应收票据及款项与催收帐款184longterm notes,accounts andoverdue receivables长期应收票据1841longterm notesreceivable长期应收帐款1842longterm accountsreceivable催收帐款1843overdue receivables长期应收票据及款项与催收帐款关系人1847longterm notes,accounts andoverdue receivablesrelated parties其它长期应收款项1848other longtermreceivables备抵呆帐长期应收票据及款项与催收帐款1849allowance foruncollectible accountslongterm notes,accounts andoverdue receivables出租资产185assets leasedto others出租资产1851assets leasedto others出租资产重估增值1858assets leasedto othersincremental valuefrom revaluation累积折旧出租资产1859accumulated depreciationassets leasedto others存出保证金186refundable deposit存出保证金1861refundable deposits杂项资产188miscellaneous assets受限制存款1881certificate ofdeposit restricted杂项资产其它1888miscellaneous assetsother负债2liabilities流动负债21〜22current liabilities短期借款211shortterm borrowingsdebt银行透支2111bank overdraft银行借款2112bank loan短期借款业主2114shortterm borrowingsowners短期借款员工2115shortterm borrowingsemployees短期借款关系人2117shortterm borrowingsrelated parties短期借款其它2118shortterm borrowingsother应付短期票券212shortterm notesand bills payable应付商业本票2121mercial paperpayable银行承兑汇票2122bank acceptance其它应付短期票券2128other shortterm notesand billspayable应付短期票券折价2129discount onshorttermnotesandbillspayable应付票据213notes payable应付票据2131notes payable应付票据关系人2137notes payable related parties其它应付票据2138other notespayable应付帐款214accounts payable应付帐款2141accounts payable应付帐款关系人2147accounts payable related parties应付所得税216ine taxespayable应付所得税2161inetaxpayable应付费用217accrued expenses应付薪工2171accrued payroll应付租金2172accrued rentpayable应付利息2173accrued interestpayable应付营业税2174accrued VATpayable应付税捐其它2175accrued taxespayable other其它应付费用2178other accruedexpenses payable其它应付款218〜219other payables应付购入远汇款2181forward exchangecontract payable应付远汇款夕卜币2182forward exchangecontract payableforeign currencies买卖远汇溢价2183premium onforward exchangecontract应付土地房屋款2184payables onland andbuilding purchased应付设备款2185Payables onequipment其它应付款关系人2187other payablesrelatedparties应付股利2191dividend payable应付红利2192bonus payable应付董监事酬劳2193pensation payableto directorsand supervisors其它应付款其它2198other payablesother预收款项226advance receipts预收货款2261sales revenue received in advance预收收入2262revenuereceivedin advance其它预收款2268other advancereceipts一年或一营业周期内到期长期负债227longterm liabilitiescurrent portion一年或一营业周期内到期公司债2271corporate bondspayable current portion一年或一营业周期内到期长期借款2272longterm loanspayable currentportion一年或一营业周期内到期长期应付票据及款项2273longterm notesand accountspayable duewithinone yearor oneoperating cycle一年或一营业周期内到期长期应付票据及款项关系人2277longterm notesand accountspayables torelatedparties currentportion其它一年或一营业周期内到期长期负债2278other longtermlia bilitiescurrentportion其它流动负债228〜229other currentliabilities销项税额2281VAT receivedoroutput tax暂收款2283temporaiy receipts代收款2284receipts undercustody估计售后服务/保固负债2285estimated warrantyliabilities递延所得税负债2291deferred inetax liabilities递延兑换利益2292deferred foreignexchange gain2293业主股东往来owners，current account同业往来2294current accountwith others其它流动负债其它2298other currentliabilities others长期负债23longterm liabilities应付公司债231corporate bondspayable应付公司债2311corporate bondspayable应付公司债溢折价2319premiumdiscount oncorporate bondspayable长期借款232longterm loanspayable长期银行借款2321longterm loanspayable bank长期借款业主2324longterm loanspayable owners长期借款员工2325longterm loanspayable employees长期借款关系人2327longterm loanspayablerelatedparties长期借款其它2328longterm loanspayable other长期应付票据及款项233longterm notesand accountspayable长期应付票据2331longtermnotespayable长期应付帐款2332longterm accountspayable长期应付租赁负债2333longterm capitallease liabilities长期应付票据及款项关系人2337Longterm notesand accountspayablerelatedparties其它长期应付款项2338otherlongterm payables估计应付土地增值税234accrued liabilitiesfor land value incrementtax估计应付土地增值税2341estimated accruedlandvalueincremental taxpayable应计退休金负债235accrued pensionliabilities应计退休金负债2351accrued pensionliabilities其它长期负债238other longtermliabilities其它长期负债其它2388other longtermliabilities other其它负债28other liabilities递延负债281deferred liabilities递延收入2811deferred revenue递延所得税负债2814deferred inetax liabilities其它递延负债2818other deferredliabilities286存入保证金（^positsreceived存入保证金2861guarantee depositreceived杂项负债288miscellaneous liabilities杂项负债其它2888miscellaneous liabilitiesother业主权益3owners equity资本31capital资本（或股本）311capital普通股股本3111capital mon stock特别股股本3112capital preferred stock预收股本3113capital collectedinadvance待分配股票股利3114stock dividendsto bedistributed资本3115capital资本公积32additional paidin capital月殳票溢彳介321paidin capitalin excessof par普通股股票溢价3211paidin capitalin excessof parmonstock特别股股票溢价3212paidin capitalin excessof parpreferredstock资产重估增值准备323capital surplusfrom assetsrevaluation资产重估增值准备3231capital surplusfrom assetsrevaluation处分资产溢价公积324capital surplusfrom gainondisposalofassets处分资产溢价公积3241capital surplusfrom gainondisposalofassets合并公积325capital surplusfrom businessbination合并公积3251capital surplusfrom businessbination受赠公积326donated surplus受赠公积3261donated surplus其它资本公积328other additional paidincapital权益法长期股权投资资本公积3281additional paidincapital frominvestee underequity method资本公积库藏股票交易3282additionalpaidincapital treasury stock transactions保留盈余（或累积亏损）（）33retained earningsaccumulated deficit法定盈余公积331legal reserve法定盈余公积3311legal reserve特别盈余公积332special reserve意夕卜损失准备3321contingency reserve改良扩充准备3322improvement andexpansion reserve偿债准备3323special reservefor redemptionof liabilities其它特别盈余公积3328other specialreserve未分酉己盈余（或累积亏损）（）335retained earningsunappropriatedor accumulateddeficit累积盈亏3351accumulated profitor loss前期损益调整3352prior periodadjustments本期损益3353net ineor lossfor currentperiod权益调整34equity adjustments长期股权投资未实现跌价损失341unrealized losson marketvalue declineof longtermequityinvestments长期股权投资未实现跌价损失3411unrealized lossonmarketvalue declineoflongterm equityinvestments累积换算调整数342cumulative translationadjustment累积换算调整数3421cumulative translationadjustments未认列为退休金成本之净损失343net lossnot recognizedas pensioncost未认列为退休金成本之净损失3431net lossnot recognizedas pensioncosts库藏股35treasury stock库藏股351treasury stock库藏股3511treasurystock少数股权36minority interest少数股权361minority interest少数股权3611minority interest营业收入37operatingrevenue销货收入41sales revenue销货收入411sales revenue销货收入4111sales revenue分期付款销货收入销货退回4112installment salesrevenue417sales return销货退回4171sales return销货折让419sales allowances销货折让4191sales discountsand allowances劳务收入46service revenue劳务收入461service revenue劳务收入4611service revenue业务收入47agency revenue业务收入471agency revenue业务收入4711agency revenue其它营业收入48other operatingrevenue其它营业收入其它488other operatingrevenue其它营业收入其它4888other operatingrevenue other营业成本49operating costs销货成本51cost of goods sold销货成本511cost ofgoods sold销货成本5111cost ofgoods sold分期付款销货成本5112installment costofgoodssold进货512purchases进货5121purchases进货费用5122purchase expenses进货退出5123purchase returns进货折让5124charges onpurchased merchandise进料513materials purchased进料5131material purchased进料费用5132charges onpurchased material进料退出5133material purchasereturns进料折让5134material purchaseallowances直接人工514direct labor直接人工5141direct labor制造费用515〜518manufacturing overhead间接人工5151indirect labor租金支出5152rent expense,rent文具用品5153office suppliesexpense旅费5154travelling expense,travel运费5155shipping expenses,freight邮电费5156postage expenses修缮费5157repairs andmaintenance expense包装费5158packing expenses水电瓦斯费5161utilities expense保险费5162insurance expense力口工费5163manufacturing overheadoutsourced税捐5166taxes折日5168I depreciationexpense各项耗竭及摊提5169various amortization伙食费5172meal expenses职工福利5173employee benefits/welfare训练费5176training expense间接材料5177indirect materials其它制造费用5188other manufacturingexpenses劳务成本制56ervice costs劳务成本561service costs劳务成本5611service costs业务成本57gency costs业务成本571agency costs业务成本5711agency costs其它营业成本58other operatingcosts其它营业成本其它588other operatingcostsother其它营业成本其它5888other operatingcosts other营业费用6operatingexpenses推销费用61selling expenses推销费用615〜618sellingexpenses薪资支出6151payroll expense租金支出6152rent expense,rent文具用品6153officesuppliesexpense旅费6154travelling expense,travel运费6155shipping expenses,freight由电费6156B postageexpenses修缮费6157repairs andmaintenance expense广告费6159advertisement expense,advertisement水电瓦斯费6161utilities expense保险费6162insurance expense。