会计科目中英文
我国会计科目中英文对照
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assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券 short-term investments - government bonds1124 短期投资-受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债 short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 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 receivable1131 应收票据notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款-关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款-外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款- 关系人 other receivables - related parties1188 其它应收款- 其它 other receivables - other1189 备抵呆帐- 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货 merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产other current assets1281 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 payments1284 代付款 payment on behalf of others1285 员工借支advances to employees1286 存出保证金 refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investmen ts14~ 15 固定资产property , plant, and equipment141 土地land1411 土地 land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物 land improvements1428 土地改良物-重估增值 land improvements - revaluation increments1429 累积折旧-土地改良物 accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值 buildings -revaluation increments1439 累积折旧-房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具 machinery1448 机(器)具-重估增值 machinery - revaluation increments1449 累积折旧-机(器)具 accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产 accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increment s1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipm ent16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源 accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权 trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权 franchise174 著作权copyright1741 著作权 copyright175 计算机软件computer software1751 计算机软件 computer software cost176 商誉goodwill1761 商誉 goodwill177 开办费organization costs1771 开办费 organization costs178 其它无形资产other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款 overdue receivables1847 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 parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term note s, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产 assets leased to others1858 出租资产-重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产 accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金 refundable deposits188 杂项资产miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产-其它 miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款bank loan2114 短期借款-业主 short-term borrowings - owners2115 短期借款-员工 short-term borrowings - employees2117 短期借款-关系人 short-term borrowings- related parties2118 短期借款-其它 short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据 notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款accounts pay able2141 应付帐款 accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税 income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币 forward exchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 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 cycle2277 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 portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它 miscellaneous liabilities - other2185 应付设备款 Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 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 cycle2277 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 portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 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 payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它 miscellaneous liabilities - other3 业主权益owners' equity31 资本capital311 资本（或股本） capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入 sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced5166 税捐taxes5168 折旧 depreciation expense5169 各项耗竭及摊提var ious amortization5172 伙食费meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制ervice costs561 劳务成本 service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提var ious amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提var ious amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费professional service fees6288 其它管理及总务费用 other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧depreciation expense6369 各项耗竭及摊提var ious amortization6372 伙食费 meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用 other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益 investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment713 兑换利益 foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用 interest expense7511 利息费用interest expense752 投资损失 investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market 753 兑换损失 foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories 7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment 912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles 9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles 94 少数股权净利minority interest income941 少数股权净利 minority interest income9411 少数股权净利minority interest income。
中国会计科目的中英文对照
中国会计科目的中英文对照返回中国会计科目的中英文对照一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 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 deposits1101 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 - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 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 investment1401 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 stocks1402 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 bonds1421 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 reserves1501 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 implement1502 累计折旧Accumulated depreciation1505 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 reserves1601 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 fabricate1603 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 project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 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Goodwill1805 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 reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 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 liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue 2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 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 payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 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 interest2321 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 year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita3101 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 stock3103 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 reserve3121 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Profits3131 本年利润Current year profits3141 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Cost4101 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 manufacture4105 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 INCOME5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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 value5405 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Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment项目财务project financea payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award 承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序。
会计科目中英文对照
名称英译资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资-股票short-term investments-stock短期投资-短期票券short-term investments-short-term notesand bills短期投资-政府债券short-term investments-government bonds短期投资-受益凭证short-term investments-beneficiarycertificates短期投资-公司债short-term investments-corporate bonds 短期投资-其它short-term investments-other备抵短期投资跌价损失allowance for reduction of short-terminvestment to market应收票据notes receivable应收票据notes receivable应收票据贴现discounted notes receivable应收票据-关系人notes receivable-related parties其它应收票据other notes receivable备抵呆帐-应收票据allowance for uncollec-tible accounts-notesreceivable应收帐款accounts receivable应收帐款accounts receivable应收分期帐款installment accounts receivable应收帐款-关系人accounts receivable-related parties备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable其它应收款other Receivables应收出售远汇款forward exchange contract receivable应收远汇款-外币forward exchange contract receivable-foreign currencies买卖远汇折价discount on forward ex-change contract应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款-关系人other receivables-related parties其它应收款-其它other receivables-other备抵呆帐-其它应收款allowance for uncollec-tible accounts-otherreceivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory tomarket制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process-Outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory tomarket预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred Foreign Exchange losses业主往来(股东往来)owners'(stockholders') current account 同业往来current account with others其它流动资产-其它other current assets-other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion 意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash Surrender value of life insurance 其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over marketvalue of long-term investments固定资产property , plant, and equipment土地land土地land土地-重估增值land-revaluation increments土地改良物land improvements土地改良物land improvements土地改良物-重估增值land improvements-revaluation increments累积折旧-土地改良物accumulated depreciation-landimprovements房屋及建物buildings房屋及建物buildings房屋及建物-重估增值buildings-revaluation increments累积折旧-房屋及建物accumulated depreciation-buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具-重估增值machinery-revaluation increments累积折旧-机(器)具accumulated depreciation-machinery租赁资产leased assets租赁资产leased assets累积折旧-租赁资产accumulated depreciation-leased assets 租赁权益改良leasehold improvements租赁权益改良leasehold improvements累积折旧-租赁权益改良accumulated depreciation-leaseholdimprovements未完工程及预付购置设备款construction in progress and prepaymentsfor equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产-重估增值miscellaneous property, plant, andequipment-revaluation increments累积折旧-杂项固定资产accumulated depreciation-miscellaneousproperty, plant, and equipment递耗资产depletable assets递耗资产depletable assets天然资源natural resources重估增值-天然资源natural resources-revaluation increments 累积折耗-天然资源accumulated depletion-natural resources 无形资产intangible assets商标权trademarks商标权trademarks专利权patents专利权patents特许权franchise特许权franchise著作权copyright著作权copyright计算机软件Computer Software计算机软件computer software cost商誉goodwill商誉goodwill开办费organization costs开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets-other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables-related parties其它长期应收款项other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-long-term notes, accounts and overdue receivables出租资产assets leased to others出租资产assets leased to others出租资产-重估增值assets leased to others-incremental valuefrom revaluation累积折旧-出租资产accumulated depreciation-assets leased toothers存出保证金refundable deposit存出保证金refundable deposits杂项资产miscellaneous assets受限制存款certificate of deposit-restricted杂项资产-其它miscellaneous assets-other负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款-业主short-term borrowings-owners短期借款-员工short-term borrowings-employees短期借款-关系人short-term borrowings-related parties短期借款-其它short-term borrowings-other应付短期票券short-term notes and bills payable应付商业本票commercial paper payable银行承兑汇票bank acceptance其它应付短期票券other short-term notes and bills payable 应付短期票券折价discount on short-term notes and billspayable应付票据notes payable应付票据notes payable应付票据-关系人notes payable-related parties其它应付票据other notes payable应付帐款accounts pay able应付帐款accounts payable应付帐款-关系人accounts payable-related parties应付所得税income taxes payable应付所得税income tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐-其它accrued taxes payable-other其它应付费用other accrued expenses payable其它应付款other payables应付购入远汇款forward exchange contract payable应付远汇款-外币forward exchange contract payable-foreigncurrencies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased 应付设备款Payables on equipment其它应付款-关系人other payables-related parties应付股利dividend payable应付红利bonus payable应付董监事酬劳compensation payable to directors andsupervisors其它应付款-其它other payables-other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周期内到期长期负债long-term liabilities-current portion一年或一营业周期内到期公司债corporate bonds payable-current portion一年或一营业周期内到期长期借款long-term loans payable-current portion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其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion 其它流动负债other current liabilities销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain业主(股东)往来owners' current account同业往来current account with others其它流动负债-其它other current liabilities-others长期负债long-term liabilities应付公司债corporate bonds payable应付公司债corporate bonds payable应付公司债溢价(折价)premium(discount) on corporate bondspayable长期借款long-term loans payable长期银行借款long-term loans payable-bank长期借款-业主long-term loans payable-owners长期借款-员工long-term loans payable-employees长期借款-关系人long-term loans payable-related parties 长期借款-其它long-term loans payable-other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able长期应付租赁负债long-term capital lease liabilities长期应付票据及款项-关系人Long-term notes and accounts payable-related parties其它长期应付款项other long-term payables估计应付土地增值税accrued liabilities for land value incrementtax估计应付土地增值税estimated accrued land value incrementaltax pay-able应计退休金负债accrued pension liabilities应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债-其它other long-term liabilities-other其它负债other liabilities递延负债deferred liabilities递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债-其它miscellaneous liabilities-other业主权益owners' equity资本capital资本(或股本)capital普通股股本capital-Common stock特别股股本capital-preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par普通股股票溢价paid-in capital in excess of par-commonstock特别股股票溢价paid-in capital in excess of par-preferredstock资产重估增值准备capital surplus from assets revaluation资产重估增值准备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal ofassets处分资产溢价公积capital surplus from gain on disposal ofassets合并公积capital surplus from business combination 合并公积capital surplus from business combination 受赠公积donated surplus受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investeeunder equity method资本公积-库藏股票交易additional paid-in capital-treasury stocktrans-actions保留盈余(或累积亏损)retained earnings (accumulated deficit)法定盈余公积legal reserve法定盈余公积legal reserve特别盈余公积special reserve意外损失准备contingency reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redemption of liabilities 其它特别盈余公积other special reserve未分配盈余(或累积亏损)retained earnings-unappropriated (oraccumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments累积换算调整数cumulative translation adjustment累积换算调整数cumulative translation adjustments未认列为退休金成本之净损失net loss not recognized as pension cost 未认列为退休金成本之净损失net loss not recognized as pension costs 库藏股treasury stock库藏股treasury stock库藏股treasury stock少数股权minority interest少数股权minority interest少数股权minority interest营业收入operating revenue销货收入sales revenue销货收入sales revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货退回sales return销货折让sales allowances销货折让sales discounts and allowances劳务收入service revenue劳务收入service revenue劳务收入service revenue业务收入agency revenue业务收入agency revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入-其它other operating revenue其它营业收入-其它other operating revenue-other营业成本operating costs销货成本cost of goods sold销货成本cost of goods sold销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货purchases进货费用purchase expenses进货退出purchase returns进货折让charges on purchased merchandise进料materials purchased进料material purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowances直接人工direct labor直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense )包装费packing expenses水电瓦斯费Utilities (expense)保险费insurance (expense)加工费manufacturing overhead-outsourced 税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs劳务成本service costs业务成本gency costs业务成本agency costs业务成本agency costs其它营业成本other operating costs其它营业成本-其它other operating costs-other其它营业成本-其它other operating costs-other营业费用operating expenses推销费用selling expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement 水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare佣金支出commission (expense)训练费training (expense)其它推销费用other selling expenses管理及总务费用general & administrative expenses管理及总务费用general & administrative expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses,freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense a各项耗竭及摊提various amortization外销损失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究发展费用research and development expense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它管理及总务费用other general and administrative expenses 研究发展费用research and development expenses研究发展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)其它研究发展费用other research and development expenses营业外收入及费用non-operating revenue and expenses,other income(expense)营业外收入non-operating revenue利息收入interest revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equitymethod股利收入dividends income短期投资市价回升利益gain on market price recovery of short-terminvestment兑换利益foreign exchange gain兑换利益foreign exchange gain处分投资收益gain on disposal of investments处分投资收益gain on disposal of investments处分资产溢价收入gain on disposal of assets处分资产溢价收入gain on disposal of assets其它营业外收入other non-operating revenue捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income出售下脚及废料收入revenue from sale of scraps存货盘盈gain on physical inventory存货跌价回升利益gain from price recovery of inventory坏帐转回利益gain on reversal of bad debts其它营业外收入-其它other non-operating revenue-other items 营业外费用non-operating expenses利息费用interest expense利息费用interest expense投资损失investment loss权益法认列之投资损失investment loss recog-nized under equitymethod短期投资未实现跌价损失unrealized loss on reduction of short-terminvestments to market兑换损失foreign exchange loss兑换损失foreign exchange loss处分投资损失loss on disposal of investments处分投资损失loss on disposal of investments处分资产损失loss on disposal of assets处分资产损失loss on disposal of assets其它营业外费用other non-operating expenses停工损失loss on work stoppages灾害损失casualty loss存货盘损loss on physical inventory存货跌价及呆滞损失loss for market price decline and obsoleteand slow-moving inventories其它营业外费用-其它other non-operating expenses-other所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense ( or benefit)非经常营业损益nonrecurring gain or loss停业部门损益gain(loss) from discontinued operations停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segments停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segment停业部门损益-处分损益gain(loss) from disposal of discontinuedsegments停业部门损益-处分损益gain(loss) from disposal of discontinuedsegment非常损益extraordinary gain or loss非常损益extraordinary gain or loss非常损益extraordinary gain or loss会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples少数股权净利minority interest income少数股权净利minority interest income少数股权净利minority interest incom。
中国会计科目中英文对照
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assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equiva lents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving f unds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investmen ts - stock1122 短期投资-短期票券short-term inves tments - short-term notes and bills1123 短期投资-政府债券short-term inve stments - government bonds1124 短期投资-受益凭证short-term inve stments - beneficiary certificates1125 短期投资-公司债short-term invest ments - corporate bonds1128 短期投资-其它short-term investmen ts - other1129 备抵短期投资跌价损失allowance fo r reduction of short-term investment to mar ket113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes recei vable1137 应收票据-关系人notes receivable -related parties1138 其它应收票据other notes receivabl e1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts r eceivable1147 应收帐款-关系人accounts receivabl e - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receiva ble118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 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 contract1184 应收收益earned revenue receivabl e1185 应收退税款income tax refund recei vable1187 其它应收款- 关系人other receivabl es - related parties1188 其它应收款- 其它other receivables- other1189 备抵呆帐- 其它应收款allowance f or uncollec- tible accounts - other receivab les121~122 存货inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for re duction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished good s1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourc ed1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies i n transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance 1254 用品盘存office supplies1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expense s126 预付款项prepayments1261 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 assets1281 进项税额VAT paid ( or input ta x)1282 留抵税额excess VAT paid (or over paid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of other s1285 员工借支advances to employees1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-restr icted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign excha nge losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with other s1298 其它流动资产-其它other current ass ets - other13 基金及长期投资funds and long-term i nvestments131 基金funds1311 偿债基金redemption fund (or sinkin g fund)1312 改良及扩充基金fund for improveme nt and expansion1313 意外损失准备基金contingency fun d1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity invest ments1322 长期债券投资long-term bond invest ments1323 长期不动产投资long-term real estat e in-vestments1324 人寿保险现金解约价值cash surrend er value of life insurance1328 其它长期投资other long-term invest ments1329 备抵长期投资跌价损失allowance fo r excess of cost over market value of long -term investments14~ 15 固定资产property , plant, and equ ipment141 土地land1411 土地land1418 土地-重估增值land - revaluation inc rements142 土地改良物land improvements1421 土地改良物land improvements 1428 土地改良物-重估增值land improv ements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -re valuation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and eq uipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - rev aluation increments1449 累积折旧-机(器)具accumulated dep reciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvement s1529 累积折旧- 租赁权益改良accumulate d depreciation - leasehold improvements 156 未完工程及预付购置设备款constructi on in progress and prepayments for equip ment1561 未完工程construction in progress 1562 预付购置设备款prepayment for equi pment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneo us property, plant, and equipment - revalua tion increments1589 累积折旧- 杂项固定资产accumulate d depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resource s -revaluation increments1619 累积折耗-天然资源accumulated de pletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software 1751 计算机软件computer software co st176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles 1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvement s1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issua nce costs1812 长期预付租金long-term prepaid ren t1813 长期预付保险费long-term prepaid in surance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost 1818 其它递延资产other deferred assets 182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivab les1841 长期应收票据long-term notes rec eivable1842 长期应收帐款long-term accounts rec eivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdu e receivables- related parties1848 其它长期应收款项other long-term re ceivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible account s - long-term notes, accounts and overdue receivables185 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 revaluation1859 累积折旧-出租资产accumulated de preciation - assets leased to others186 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 - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(deb t)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowin gs - owners2115 短期借款-员工short-term borrowin gs - employees2117 短期借款-关系人short-term borro wings- related parties2118 短期借款-其它short-term borrowin gs - other212 应付短期票券short-term notes and bil ls payable2121 应付商业本票commercial paper p ayable2122 银行承兑汇票bank acceptance 2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on shor t-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - re lated parties2138 其它应付票据other notes payable 214 应付帐款accounts pay able2141 应付帐款accounts payable 2147 应付帐款-关系人accounts payable -related parties216 应付所得税income taxes payable 2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 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 payabl e- other2178 其它应付费用other accrued expense s payable218~219 其它应付款other payables 2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land a nd building purchased2185 应付设备款Payables on equipmen t2187 其它应付款-关系人other payables -related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payabl e to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received i n advance2262 预收收入revenue received in advan ce2268 其它预收款other advance receipts 227 一年或一营业周期内到期长期负债lon g-term liabilities -current portion2271 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l ong-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 pa yable due within one year or one operatin g cycle2277 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 acc ounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current p ortion228~229 其它流动负债other current liabili ties2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody 2285 估计售后服务/保固负债estimated w arranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign excha nge gain2293 业主(股东)往来owners' current acco unt2294 同业往来current account with others2298 其它流动负债-其它other current liab ilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payabl e2311 应付公司债corporate bonds paya ble2319 应付公司债溢(折)价premium(discou nt) on corporate bonds payable232 长期借款long-term loans payable 2321 长期银行借款long-term loans pa yable - bank2324 长期借款-业主long-term loans paya ble - owners2325 长期借款-员工long-term loans paya ble - employees2327 长期借款-关系人long-term loans pa yable - related parties2328 长期借款-其它long-term loans paya ble - other233 长期应付票据及款项long-term notesand accounts payable2331 长期应付票据long-term notes pa yable2332 长期应付帐款long-term accounts pa y-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-t erm notes and accounts payable - related p arties2338 其它长期应付款项other long-term p ayables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated ac crued land value incremental tax pay-able 235 应计退休金负债accrued pension liabil ities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilitie s2388 其它长期负债-其它other long-ter m liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income ta x liabilities2818 其它递延负债other deferred liabilitie s286 存入保证金deposits received2861 存入保证金guarantee deposit rec eived288 杂项负债miscellaneous liabilities 2888 杂项负债-其它miscellaneous lia bilities - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stoc k3112 特别股股本capital - preferred stock3113 预收股本capital collected in advanc e3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in e xcess of par- preferred stock323 资产重估增值准备capital surplus fro m assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus fro m gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from busines s combination3251 合并公积capital surplus from bus iness combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积ad ditional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-action s33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve 3321 意外损失准备contingency reserv e3322 改良扩充准备improvement and expa nsion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special rese rve335 未分配盈余(或累积亏损) retained earn ings-unappropriated (or accumulated defici t)3351 累积盈亏accumulated profit or lo ss3352 前期损益调整prior period adjustmen ts3353 本期损益net income or loss for cur rent period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unre alized loss on market value decline of lon g-term equity investments3411 长期股权投资未实现跌价损失un realized loss on market value decline of lo ng-term equity investments342 累积换算调整数cumulative translatio n adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net lo ss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales r evenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold 5112 分期付款销货成本installment cost o f goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merc handise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased mate rial5133 进料退出material purchase returns 5134 进料折让material purchase allowanc es514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhea d5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel 5155 运费shipping expenses, freight 5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (e xpense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense) 5162 保险费insurance (expense)5163 加工费manufacturing overhead - out sourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortizatio n5172 伙食费meal (expenses)5173 职工福利employee benefits/welfar e5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing e xpenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (e xpense)6159 广告费advertisement expense, advert isement6161 水电瓦斯费utilities (expense) 6162 保险费insurance (expense)6164 交际费entertainment (expense) 6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accou nts6168 折旧depreciation expense6169 各项耗竭及摊提various amortizatio n6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare 6175 佣金支出commission (expense) 6176 训练费training (expense)6188 其它推销费用other selling expense s62 管理及总务费用general & administrati ve expenses625~628 管理及总务费用general & ad ministrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advert isement6261 水电瓦斯费utilities (expense) 6262 保险费insurance (expense)6264 交际费entertainment (expense) 6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accou nts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortizatio n6271 外销损失loss on export sales 6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare 6274 研究发展费用research and develop ment expense6275 佣金支出commission (expense) 6276 训练费training (expense)6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and developmen t expenses635~638 研究发展费用research and de velopment expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel 6355 运费shipping expenses, freight 6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (ex pense)6361 水电瓦斯费utilities (expense) 6362 保险费insurance (expense)6364 交际费entertainment (expense) 6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortizatio n6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research an d development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenu e711 利息收入interest revenue7111 利息收入interest revenue/incom e712 投资收益investment income7121 权益法认列之投资收益investmen t income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on mar ket price recovery of short-term investmen t713 兑换利益foreign exchange gain 7131 兑换利益foreign exchange gain 714 处分投资收益gain on disposal of inv estments7141 处分投资收益gain on disposal o f investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on dispos al of assets748 其它营业外收入other non-operating r evenue7481 捐赠收入donation income7482 租金收入rent revenue/income 7483 佣金收入commission revenue/incom e7484 出售下脚及废料收入revenue from s ale of scraps7485 存货盘盈gain on physical inventor y7486 存货跌价回升利益gain from price r ecovery of inventory7487 坏帐转回利益gain on reversal of b ad debts7488 其它营业外收入-其它other non-oper ating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investmen t loss recog- nized under equity method 7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investment s to market753 兑换损失foreign exchange loss 7531 兑换损失foreign exchange loss 754 处分投资损失loss on disposal of inv estments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of ass ets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating e xpenses7881 停工损失loss on work stoppage s7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-movi ng inventories7888 其它营业外费用-其它other non-oper ating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax exp ense (or benefit)811 所得税费用(或利益) income tax ex pense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or lo ss91 停业部门损益gain(loss) from discon tinued operations911 停业部门损益-停业前营业损益inc ome(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益in come(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) fro m disposal of discontinued segments 9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or los s9211 非常损益extraordinary gain or los s93 会计原则变动累积影响数cumulative ef fect of changes in accounting principles 931 会计原则变动累积影响数cumulati ve effect of changes in accounting principl es9311 会计原则变动累积影响数cumula tive effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest inc ome9411 少数股权净利minority interest inc om。
会计科目中英对照
中国会计科目的中英文对照一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier's cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds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委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves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累计折旧 Accumulated depreciation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工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate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在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets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未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income长期待摊费用 Long-term deferred and prepaid expenses待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income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短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic salesgoods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities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 应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest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递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita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已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve 股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment 利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture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劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue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所得税 Income tax以前年度损益调整 Prior year income adjustment。
会计科目（中英文对照）
会计科目（中英文对照）现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks 短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks 长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment 应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - tradedebtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - ElectronicEquipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production 在建工程Construction in progress 在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year 长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutorysurplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve 资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplusreserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax1.交易性金融资产Trading financial assets2.一年内到期的非流动资产non-current asset(expire in a year)3.可供出售的金融资产available-for-sale financial assets(AFS)4.持有至到期投资held-to-maturity investment (HTM)5.生产性生物资产capitalized Biological assets6.开发支出R&D expense (research and development)7.专项应付款专项accounts payable8.预计负债accrued liability9.库存股treasury stock10.资产减值损失Assets Impairment loss11.对联合企业和合营企业的投资收益investment income of joint-venture and partnership12.非流动资产处置损失disposal loss on non-current liability13.基本每股收益basic EPS(earnings per share)14.稀释每股收益diluted EPS(earnings per share)15.非流动负债non-current liability借:debit 缩写Dr贷:credit 缩写Cr。
会计科目的中英文对照
会计科目的中英文对照1. 资产类(Accounts on Assets)1.1 流动资产(Current Assets)•现金(Cash)•应收账款(Accounts Receivable) •存货(Inventories)•预付款项(Prepayments)1.2 非流动资产(Non-current Assets)•不动产、厂房及设备(Real Estate, Plants and Equipment)•无形资产(Intangible Assets)•长期投资(Long-term Investments)•长期应收账款(Long-term Receivables) 2. 负债类(Accounts on Liabilities)2.1 流动负债(Current Liabilities)•应付账款(Accounts Payable)•短期借款(Short-term Loans)•预收账款(Unearned Revenues)2.2 非流动负债(Non-current Liabilities)•长期借款(Long-term Loans)•长期应付账款(Long-term Payables) •递延收益(Deferred Revenue)3. 股东权益类(Accounts on Equity)3.1 股本(Share Capital)•普通股(Ordinary Shares)•优先股(Preferred Shares)3.2 资本公积(Capital Reserves)•资本公积金(Capital Surplus)3.3 盈余公积(Retned Earnings)•盈余公积金(Retned Surplus)4. 成本类(Accounts on Expenses)4.1 经营成本(Operating Costs)•原材料成本(Raw Materials Costs)•营销费用(Marketing Expenses)•人力资源成本(Human Resources Costs)4.2 财务成本(Financial Costs)•利息支出(Interest Expenses) •贷款费用(Loan Charges)•银行手续费(Bank Fees)5. 收益类(Accounts on Revenues) 5.1 营业收入(Operating Revenues)•销售收入(Sales Revenues)•租金收入(Rental Incomes)•委托代理收入(Agency Fees)5.2 其他收入(Other Incomes)•投资收益(Investment Incomes)•赞助收入(Sponsorship Revenues)•权益转让收益(Equity Transfer Gns)以上是会计科目的中英文对照表。
会计科目中英文对照全
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】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 banks0 g1116 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(股东)往来 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 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？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 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 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 increments？1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous 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 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 着作权 copyright？1741 着作权 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 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts 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 uncollectible accounts - long-term notes, 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 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(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？========================================================================== ======？3 所有者权益 owners' equity？31 资本 capital？311 资本（或股本） capital？3111 普通股股本 capital - common stock？3112 特别股股本 capital - preferred stock？3113 预收股本 capital collected in advance？3114 待分配股票股利 stock dividends to be distributed？3115 资本 capital？32 资本公积 additional paid-in capital？321 股票溢价 paid-in capital in excess of par？3211 普通股股票溢价 paid-in capital in excess of par- common stock？3212 特别股股票溢价 paid-in capital in excess of par- preferred stock？323 资产重估增值准备 capital surplus from assets revaluation？3231 资产重估增值准备 capital surplus from assets revaluation？324 处分资产溢价公积 capital surplus from gain on disposal of assets？3241 处分资产溢价公积 capital surplus from gain on disposal of assets？325 合并公积 capital surplus from business combination？3251 合并公积 capital surplus from business combination？326 受赠公积 donated surplus？3261 受赠公积 donated surplus？328 其它资本公积 other additional paid-in capital？3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method？3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions？33 保留盈余(或累积亏损) retained earnings (accumulated deficit)？331 法定盈余公积 legal reserve？3311 法定盈余公积 legal reserve？332 特别盈余公积 special reserve？3321 意外损失准备 contingency reserve？3322 改良扩充准备 improvement and expansion reserve？3323 偿债准备 special reserve for redemption of liabilities？3328 其它特别盈余公积 other special reserve？335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)？3351 累积盈亏 accumulated profit or loss？3352 前期损益调整 prior period adjustments？3353 本期损益 net income or loss for current period？34 权益调整 equity adjustments？341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments？3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments？342 累积换算调整数 cumulative translation adjustment？3421 累积换算调整数 cumulative translation adjustments？343 未认列为退休金成本之净损失 net loss not recognized as pension cost？3431 未认列为退休金成本之净损失 net loss not recognized as pension costs？35 库藏股 treasury stock？351 库藏股 treasury stock？3511 库藏股 treasury stock？36 少数股权 minority interest？361 少数股权 minority interest？3611 少数股权 minority interest？========================================================================== ======？4 营业收入 operating revenue？41 销货收入 sales revenue？411 销货收入 sales revenue？4111 销货收入 sales revenue？4112 分期付款销货收入 installment sales revenue？417 销货退回 sales return？4171 销货退回 sales return？419 销货折让 sales allowances？4191 销货折让 sales discounts and allowances？46 劳务收入 service revenue？461 劳务收入 service revenue？4611 劳务收入 service revenue？47 业务收入 agency revenue？471 业务收入 agency revenue？4711 业务收入 agency revenue？48 其它营业收入 other operating revenue？488 其它营业收入-其它 other operating revenue？4888 其它营业收入-其它 other operating revenue - other？========================================================================== ======？5 营业成本 operating costs？51 销货成本 cost of goods sold？511 销货成本 cost of goods sold？5111 销货成本 cost of goods sold？5112 分期付款销货成本 installment cost of goods sold？512 进货 purchases？5121 进货 purchases？5122 进货费用 purchase expenses？5123 进货退出 purchase returns？5124 进货折让 charges on purchased merchandise？513 进料 materials purchased？5131 进料 material purchased？5132 进料费用 charges on purchased material？5133 进料退出 material purchase returns？5134 进料折让 material purchase allowances？514 直接人工 direct labor？5141 直接人工 direct labor······································································································································································································、··515~518 制造费用 manufacturing overhead？5151 间接人工 indirect labor？5152 租金支出 rent expense, rent？5153 文具用品 office supplies (expense)？5154 旅费 travelling expense, travel？5155 运费 shipping expenses, freight？5156 邮电费 postage (expenses)？5157 修缮费 repair(s) and maintenance (expense )？5158 包装费 packing expenses？5161 水电瓦斯费 utilities (expense)？5162 保险费 insurance (expense)？5163 加工费 manufacturing overhead - outsourced？5166 税捐 taxes？5168 折旧 depreciation expense？5169 各项耗竭及摊提 various amortization？5172 伙食费 meal (expenses)？5173 职工福利 employee benefits/welfare？5176 训练费 training (expense)？5177 间接材料 indirect materials？5188 其它制造费用 other manufacturing expenses？56 劳务成本制 ervice costs？561 劳务成本 service costs？5611 劳务成本 service costs？57 业务成本 gency costs？571 业务成本 agency costs？5711 业务成本 agency costs？58 其它营业成本 other operating costs？588 其它营业成本-其它 other operating costs-other？5888 其它营业成本-其它 other operating costs - other？========================================================================== ======？6 营业费用 operating expenses？61 推销费用 selling expenses？615~618 推销费用 selling expenses？6151 薪资支出 payroll expense？6152 租金支出 rent expense, rent？6153 文具用品 office supplies (expense)？6154 旅费 travelling expense, travel？6155 运费 shipping expenses, freight？6156 邮电费 postage (expenses)？6157 修缮费 repair(s) and maintenance (expense)？6159 广告费 advertisement expense, advertisement？6161 水电瓦斯费 utilities (expense)？6162 保险费 insurance (expense)？6164 交际费 entertainment (expense)？6165 捐赠 donation (expense)？6166 税捐 taxes？6167 呆帐损失 loss on uncollectible accounts？6168 折旧 depreciation expense？6169 各项耗竭及摊提 various amortization？6172 伙食费 meal (expenses)？6173 职工福利 employee benefits/welfare？6175 佣金支出 commission (expense)？6176 训练费 training (expense)？6188 其它推销费用 other selling expenses？62 管理及总务费用 general & administrative expenses？625~628 管理及总务费用 general & administrative expenses？6251 薪资支出 payroll expense？6252 租金支出 rent expense, rent？6253 文具用品 office supplies？6254 旅费 travelling expense, travel？6255 运费 shipping expenses,freight？6256 邮电费 postage (expenses)？6257 修缮费 repair(s) and maintenance (expense)？6259 广告费 advertisement expense, advertisement？6261 水电瓦斯费 utilities (expense)？6262 保险费 insurance (expense)？6264 交际费 entertainment (expense)？6265 捐赠 donation (expense)？6266 税捐 taxes？6267 呆帐损失 loss on uncollectible accounts？6268 折旧 depreciation expense a？6269 各项耗竭及摊提 various amortization？6271 外销损失 loss on export sales？6272 伙食费 meal (expenses)？6273 职工福利 employee benefits/welfare？6274 研究发展费用 research and development expense？6275 佣金支出 commission (expense)？6276 训练费 training (expense)？6278 劳务费 professional service fees？6288 其它管理及总务费用 other general and administrative expenses？63 研究发展费用 research and development expenses？635~638 研究发展费用 research and development expenses？6351 薪资支出 payroll expense？6352 租金支出 rent expense, rent？6353 文具用品 office supplies？6354 旅费 travelling expense, travel？6355 运费 shipping expenses, freight？6356 邮电费 postage (expenses)？6357 修缮费 repair(s) and maintenance (expense)？6361 水电瓦斯费 utilities (expense)？6362 保险费 insurance (expense)？6364 交际费 entertainment (expense)？6366 税捐 taxes？6368 折旧 depreciation expense？6369 各项耗竭及摊提 various amortization？6372 伙食费 meal (expenses)？6373 职工福利 employee benefits/welfare？6376 训练费 training (expense)？6378 其它研究发展费用 other research and development expenses？========================================================================== ======？7 营业外收入及费用 non-operating revenue and expenses, other income(expense)？71~74 营业外收入 non-operating revenue？711 利息收入 interest revenue？7111 利息收入 interest revenue/income？712 投资收益 investment income？7121 权益法认列之投资收益 investment income recognized under equity method？7122 股利收入 dividends income？7123 短期投资市价回升利益 gain on market price recovery of short-term investment？713 兑换利益 foreign exchange gain？7131 兑换利益 foreign exchange gain？714 处分投资收益 gain on disposal of investments？7141 处分投资收益 gain on disposal of investments？715 处分资产溢价收入 gain on disposal of assets？7151 处分资产溢价收入 gain on disposal of assets？748 其它营业外收入 other non-operating revenue？7481 捐赠收入 donation income？7482 租金收入 rent revenue/income？7483 佣金收入 commission revenue/income？7484 出售下脚及废料收入 revenue from sale of scraps？7485 存货盘盈 gain on physical inventory？7486 存货跌价回升利益 gain from price recovery of inventory？7487 坏帐转回利益 gain on reversal of bad debts？7488 其它营业外收入-其它 other non-operating revenue- other items？75~ 78 营业外费用 non-operating expenses？751 利息费用 interest expense？7511 利息费用 interest expense？752 投资损失 investment loss？7521 权益法认列之投资损失 investment loss recog- nized under equity method？7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market？753 兑换损失 foreign exchange loss？7531 兑换损失 foreign exchange loss？754 处分投资损失 loss on disposal of investments？7541 处分投资损失 loss on disposal of investments？755 处分资产损失 loss on disposal of assets？7551 处分资产损失 loss on disposal of assets？788 其它营业外费用 other non-operating expenses？7881 停工损失 loss on work stoppages？7882 灾害损失 casualty loss？7885 存货盘损 loss on physical inventory？7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories？7888 其它营业外费用-其它 other non-operating expenses- other？========================================================================== ======？8 所得税费用(或利益) income tax expense (or benefit)？81 所得税费用(或利益) income tax expense (or benefit)？811 所得税费用(或利益) income tax expense (or benefit)？8111 所得税费用（或利益） income tax expense ( or benefit)？========================================================================== ======？9 非经常营业损益 nonrecurring gain or loss？91 停业部门损益 gain(loss) from discontinued operations？911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments？9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment？912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments？9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment？92 非常损益 extraordinary gain or loss？921 非常损益 extraordinary gain or loss？9211 非常损益 extraordinary gain or loss？93 会计原则变动累积影响数 cumulative effect of changes in accounting principles？931 会计原则变动累积影响数 cumulative effect of changes in accounting principles？9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles？94 少数股权净利 minority interest income？941 少数股权净利 minority interest income？9411 少数股权净利 minority interest in。
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Type Nature DES2_01001库存现金100101库存现金-人民币100102库存现金-欧元1002银行存款100201银行存款－人民币10020101银行存款－人民币－工行10020102银行存款－人民币－中信(国税7819) 10020103银行存款－人民币－交行(社保3771) 10020104银行存款－人民币－交行(地税3522) 100203银行存款－欧元10020301银行存款－欧元－工行(资本金77794) 10020302银行存款- 欧元- 工行(结算户77779) 10020303银行存款- 欧元- 工行(贷款户77744) 1012其他货币资金1121应收票据1122应收账款112201应收账款－人民币11220101ARDO应收账款－人民币－非关联112202应收账款－外币11220201ARFU应收账款－外币－非关联11220202ARHG应收账款－外币－关联1123预付账款112301预付帐款－国内11230101PDFA预付帐款－国内- Fixed Assets 11230102PDCA预付帐款－国内Current Assets 11230103PDIA预付帐款－国内Intangible Assets 11230104PDOT预付帐款－国内Other Assets 112302预付帐款－国外11230201PFFA预付帐款－国外Fixed Assets 11230202PFCA预付帐款－国外 Current Assets 11230203PFIA预付帐款－国外Intangible Assets 11230204PFOT预付帐款－国外Other Assets1221其他应收款122101其他应收款人民币12210101ARCC其他应收款－人民币－备用金12210102ARDE其他应收款－人民币－存出保证金12210103AROT其他应收款－人民币－其他应收暂付12210104ARST其他应收款－人民币－代垫职工款12210105ARSR其他应收款－人民币－应收补贴款1231坏账准备1402在途物资1403原材料140301原材料－一般贸易－PA140302原材料－一般贸易－外购产品140311原材料 - 保税贸易 - PA140312原材料－保税贸易－外购产品1404材料成本差异140401材料成本差异－一般贸易140402材料成本差异－保税贸易1405库存商品140511库存商品－一般贸易－产成品140512库存商品－一般贸易－半成品A 140513库存商品－一般贸易－组装半成品140521库存商品－保税贸易－产成品140522库存商品－保税贸易－半成品140523库存商品－保税贸易－组装半成品140582产品成本差异保税贸易140591产品成本差异140592产品成本差异1406发出商品1408委托加工物资1411周转材料141101周转材料－包装物141102周转材料－低值易耗品1471存货跌价准备1601固定资产160101固定资产－数据处理设备160102固定资产－运输设备160103固定资产－办公设备及其他160104固定资产－房屋建筑160105固定资产－机器设备160106固定资产－工具160107固定资产－模具160108固定资产－房屋装修160109固定资产－家具1602累计折旧160201累计折旧－数据处理设备160202累计折旧－运输设备160203累计折旧－办公设备及其他160204累计折旧－房屋建筑160205累计折旧－机器设备160206累计折旧－工具160207累计折旧－模具160208累计折旧－房屋装修160209累计折旧－家具1604在建工程160401在建工程－监控设备160402在建工程－厂房工程160404在建工程－软件160409在建工程－其他支出1605工程物资1606固定资产清理1701无形资产170101无形资产－土地使用权170102无形资产－ERP1702累计摊销170201累计摊销－土地使用权170202累计摊销－财务软件1801长期待摊费用180101长期待摊费用-装修费180102长期待摊费用－模具180103长期待摊费用－工具1811递延181101递延所得税资产1911待处理财产损益191101待处理财产损益-原材料191102待处理财产损益-库存商品2001短期借款2201NOPB应付票据2202应付账款220201应付帐款－国内22020101APDO应付帐款－国内－非关联企业220202应付帐款－国外22020201APFU应付帐款－国外-非关联企业22020202APHG应付帐款－国外-关联企业220203暂估应付账款22110101应付职工薪酬-中方－工资22110102应付职工薪酬-中方-福利费－社会保险费22110103应付职工薪酬-中方-福利费－医疗保险22110104应付职工薪酬-中方-福利费－住房公积金221102应付工资－外方22110201应付职工薪酬-外方－人民币工资22110202应付职工薪酬-外方－欧元工资221103应付职工薪酬-工会经费221104应付职工薪酬-教育经费221105应付职工薪酬-非货币性福利221106应付职工薪酬-辞退221109应付职工薪酬-其他2221应交税费222101应交税费－应交增值税22210101应交税费－应交增值税－进项税22210102应交税费－应交增值税－已交税金22210103应交税费－应交增值税－转出未交增22210104应交税费－应交增值税－减免22210105应交税费－应交增值税－销项税22210106应交税费－应交增值税－出口退税22210107应交税费－应交增值税－进项税转出22210108应交税费－应交增值税－出口抵内销品应纳税22210109应交税费－应交增值税－转出多交增22210110应交税费－未交增值税222102应交税费－应交所得税222103应交税费－房产税222104应交税费－土地使用税222105应交税费－税金及附加（城建税、教育费附加等）222106应交税费－应交（车船使用税、印花等）222107应交税费－应交个人所得税2241其他应付款224101代扣22410101代扣个人社保22410102代扣个人医疗22410103代扣个人住房22410112存入保证22410150应付职工款224103预提借款利息224104预提电费224105预提技术支持费224106预提租金2501长期借款2701长期应付款2801预计负债2901递延所得税负债4001实收资本4002资本公积4101盈余公积4103本年利润4104利润分配410415利润分配－未分配利润5001生产成本500101生产成本－一般贸易50010102生产成本－一般贸易－直接人工(追踪) 50010103生产成本－一般贸易－直接机器(追踪) 50010104生产成本－一般贸易－制造费用(追踪) 50010110生产成本－一般贸易－成本转出(实际) 50010111生产成本－一般贸易－直接材料(实际) 50010112生产成本－一般贸易－直接人工(实际)-基本工资5001011201生产成本－一般贸易－直接人工(实际)-加班5001011205生产成本－一般贸易－直接人工(实际)-养老保险5001011206生产成本－一般贸易－直接人工(实际)-失业险5001011207生产成本－一般贸易－直接人工(实际)-生育险5001011208生产成本－一般贸易－直接人工(实际)-医疗5001011209生产成本－一般贸易－直接人工(实际)-住房公积金50010113生产成本－一般贸易－直接机器(实际) 50010114生产成本－一般贸易－制造费用(实际) 50010120生产成本－一般贸易－成本转出(STD) 50010121生产成本－一般贸易－直接材料(STD) 50010122生产成本－一般贸易－直接人工(STD) 50010123生产成本－一般贸易－直接机器(STD) 50010124生产成本－一般贸易－制造费用(STD) 50010130生产成本－一般贸易－直接材料(消耗差异) 50010131生产成本－一般贸易－直接人工(效率差异) 50010132生产成本－一般贸易－直接机器(效率差异) 50010133生产成本－一般贸易－制造费用(效率差异) 500102生产成本－保税贸易50010202生产成本－保税贸易－直接人工(追踪) 50010203生产成本－保税贸易－直接机器(追踪) 50010204生产成本－保税贸易－制造费用(追踪) 50010210生产成本－保税贸易－成本转出(实际) 50010211生产成本－保税贸易－直接材料(实际) 50010212生产成本－保税贸易－直接人工(实际)-基本工资5001021201生产成本－保税贸易－直接人工(实际)-加班5001021202生产成本－保税贸易－直接人工(实际)-补贴5001021203生产成本－保税贸易－直接人工(实际)-奖金5001021204生产成本－保税贸易－直接人工(实际)-工伤5001021205生产成本－保税贸易－直接人工(实际)-养老保险5001021206生产成本－保税贸易－直接人工(实际)-失业险5001021207生产成本－保税贸易－直接人工(实际)-生育险5001021208生产成本－保税贸易－直接人工(实际)-医疗5001021209生产成本－保税贸易－直接人工(实际)-住房公积金50010213生产成本－保税贸易－直接机器(实际) 50010214生产成本－保税贸易－制造费用(实际) 50010220生产成本－保税贸易－成本转出(STD) 50010221生产成本－保税贸易－直接材料(STD) 50010222生产成本－保税贸易－直接人工(STD) 50010223生产成本－保税贸易－直接机器(STD) 50010224生产成本－保税贸易－制造费用(STD) 50010230生产成本－保税贸易－直接材料(消耗差异) 50010231生产成本－保税贸易－直接人工(效率差异) 50010232生产成本－保税贸易－直接机器(效率差异) 50010233生产成本－保税贸易－制造费用(效率差异)5101制造费用510101制造费用－工资及附加51010101制造费用－工资及附加－工资-基本工资5101010101制造费用－工资及附加－工资-加班5101010102制造费用－工资及附加－工资-补贴5101010103制造费用－工资及附加－工资-奖金51010102制造费用－工资及附加－社保-工伤5101010201制造费用－工资及附加－社保-养老保险5101010202制造费用－工资及附加－社保-失业险5101010203制造费用－工资及附加－社保-生育险51010103制造费用－工资及附加－医保51010104制造费用－工资及附加－公积金51010111制造费用－工资及附加－人事费用51010199制造费用－工资及附加－福利510102制造费用－折旧51010203制造费用－折旧－办公设备51010204制造费用－折旧－房屋建筑51010208制造费用－折旧－装修51010209制造费用－折旧－家具510103制造费用－修理维护费510104制造费用－物料消耗510105制造费用－低值易耗品摊销510106制造费用－劳动保护费510107制造费用－水电费51010701制造费用－水电费－水费51010702制造费用－水电费－电费51010703制造费用－水电费－天燃气510108制造费用－办公费51010801制造费用－办公费－电话费51010802制造费用－办公费－邮寄费51010803制造费用－办公费－办公用品51010804制造费用－办公费－日用品51010805制造费用- 办公费- 报刊杂志51010806制造费用- 办公费- 办公软件51010899制造费用－办公费－其他办公费510109制造费用－差旅费51010901制造费用－差旅费－市内差旅51010902制造费用－差旅费－出差交通51010903制造费用－差旅费－出国差旅51010904制造费用－差旅费－住宿费51010905制造费用－差旅费－出差津贴51010999制造费用－差旅费－其他差旅510112制造费用－运输费用51011201制造费用－运输费用－车运51011202制造费用－运输费用－空运51011203制造费用－运输费用－海运51011204制造费用－运输费用－快递510113制造费用－装修费510115制造费用－保险费510117制造费用－租赁费51011701制造费用－租赁费－厂房租金51011702制造费用－租赁费－设备租金51011703制造费用－租赁费－房屋租金510129制造费用－职工培训费510150制造费用－进口费用510151制造费用－其他-垃圾清运费51015101制造费用－其他-设备清洁费51015102制造费用－其他-工程510199制造费用－期末结转6001主营业务收入600111主营业务收入－国内非关联-OEM 600112主营业务收入－国内非关联-OES 600121主营业务收入－国外60012101主营业务收入- 国外- 一般贸易-非关联60012102主营业务收入- 国外- 一般贸易-关联--德国60012103主营业务收入- 国外- 一般贸易-关联-巴西60012104主营业务收入- 国外- 一般贸易-关联-美国60012105主营业务收入- 国外- 一般贸易-关联- 印度60012131主营业务收入- 国外- 保税贸易- 非关联60012132主营业务收入- 国外- 保税贸易-关联-德国60012133主营业务收入- 国外- 保税贸易-关联-巴西60012134主营业务收入- 国外- 保税贸易-关联- 美国60012135主营业务收入- 国外- 保税贸易-关联-印度6021手续费及佣金收入6041租赁收入6051其他业务收入605101其他业务收入－废料收入60510203其他业务收入- 模具国外关联605103其他业务收入- 其他包装收入605104其他业务收入- 其他运费收入6301营业外收入630102营业外收入－处置固定资产收益630150营业外收入－其它6401主营业务成本640111主营业务成本－国内-非关联-OEM640112主营业务成本－国内-非关联-OES640121主营业务成本－国外64012101主营业务成本－国外－一般贸易－非关联64012102主营业务成本－国外－一般关联-德国64012103主营业务成本－国外－一般关联-巴西64012104主营业务成本－国外－一般关联-美国64012105主营业务成本－国外－一般关联-印度64012131主营业务成本－国外－保税贸易－非关联64012132主营业务成本－国外－保税贸易－关联德国64012133主营业务成本－国外－保税贸易－关联-巴西64012134主营业务成本－国外－保税贸易－关联-美国64012135主营业务成本－国外－保税贸易－关联- 印度6402其他业务成本640201其他业务成本-废料成本640202其他业务成本－模具成本64020201其他业务成本- 模具-国内64020202其他业务成本- 模具-国外非关联64020203其他业务成本- 模具-国外关联640203其他业务成本- 其他包装成本640204其他业务成本- 其他运输成本640299其他业务成本- 其他6403营业税金及附加6421手续费及佣金支出6601销售费用660101销售费用－工资及附加-基本工资66010101销售费用－工资及附加-工资-奖金66010102销售费用－社保-工伤6601010201销售费用－社保-养老保险6601010202销售费用－社保-失业险6601010203销售费用－社保-生育险66010103销售费用－医保66010104销售费用－公积金66010111销售费用－人事招聘66010199销售费用－福利660102销售费用－折旧费用66010203销售费用－折旧费用－办公设备66010206销售费用－折旧－家具660108销售费用－办公费66010801销售费用－办公费－电话费66010802销售费用－办公费－证件费66010806销售费用－办公费－办公软件66010899销售费用－办公费－其他办公费用660109销售费用－差旅费66010901销售费用－差旅费－市内差旅66010902销售费用－差旅费－出差交通66010903销售费用－差旅费－出国差旅66010904销售费用－差旅费－住宿费66010905销售费用－差旅费－出差津贴66010911销售费用－差旅费－车辆使用66010999销售费用－差旅费－其他差旅660112销售费用－运输费用66011201销售费用－运输费用－车运660114销售费用－包装费660115销售费用－保险费66011501销售费用－保险费－货运险66011502销售费用－保险费－公众责任险660116销售费用－样品和广告费660117销售费用－租赁费66011703销售费用－租赁费－仓储费660123销售费用－交际应酬费66012301销售费用－交际应酬费－餐饮66012302销售费用－交际应酬费－礼品66012303销售费用－交际应酬费－其他660150销售费用－出口报关费660160销售费用－质量问题赔款-OEM 66016007销售费用－质量问题赔款-其他660161销售费用－质量问题赔款-OES 660199销售费用－其他6602管理费用660201管理费用－工资及福利66020101管理费用－工资-基本工资6602010101管理费用－工资及附加－工资-奖金66020102管理费用－社保-工伤6602010201管理费用－社保-养老保险6602010202管理费用－社保-失业险6602010203管理费用－社保-生育险66020103管理费用－医保66020104管理费用－公积金66020111管理费用－人事招聘66020199管理费用－福利660202管理费用－折旧66020201管理费用－折旧－数据处理设备66020202管理费用－折旧－运输设备66020203管理费用－折旧－办公设备66020204管理费用－折旧－软件66020205管理费用－折旧－装修66020206管理费用－折旧－家具66020207管理费用－折旧－房屋建筑660203管理费用－修理费660205管理费用－低值易耗品660206管理费用－劳动保护费660207管理费用－水电费66020701管理费用－水电费－水费66020702管理费用－水电费－电费660208管理费用－办公费用66020801管理费用－办公费用－电话费66020802管理费用－办公费用－证件费66020803管理费用－办公费用－办公用品66020804管理费用－办公费用－日用品66020805管理费用－办公费用－报刊杂志66020806管理费用－办公费用－IT用品66020899管理费用－办公费用－其他办公费660209管理费用－差旅费66020901管理费用－差旅费－市内差旅66020902管理费用－差旅费－出差交通66020903管理费用－差旅费－出国差旅66020904管理费用－差旅费－住宿费66020905管理费用－差旅费－出差津贴66020911管理费用－差旅费－车辆使用66020999管理费用－差旅费－其他差旅660212管理费用－运输费用66021201管理费用－运输费用－车运660213管理费用－装修费660215管理费用－保险费66021501管理费用－保险费－雇主责任66021502管理费用－保险费－汽车保险66021503管理费用－保险费－财产险66021504管理费用－保险费－其他保险660217管理费用－租赁费66021701管理费用－租赁费－办公场地66021702管理费用－租赁费－仓库,机器66021711管理费用－租赁费－员工住房660220管理费用－董事会费66022001管理费用－董事会费－差旅费66022002管理费用－董事会费－会务费66022003管理费用－董事会费－餐费660221管理费用－顾问费66022101管理费用－顾问费－审计费66022102管理费用－顾问费－关联方咨询费66022103管理费用－顾问费－其他咨询费66022104管理费用－顾问费－律师费66022105管理费用－顾问费－专业会费660223管理费用－交际应酬费66022301管理费用－交际应酬费－餐饮66022302管理费用－交际应酬费－礼品66022303管理费用－交际应酬费－娱乐其他660224管理费用－税金66022401管理费用－税金－印花税66022402管理费用－税金－房产税66022403管理费用－税金－土地使用税66022404管理费用－税金－车船使用税66022405管理费用－税金－各项基金660227管理费用－无形资产摊销660229管理费用－职工培训费660231管理费用－坏帐损失660232管理费用－存货盘盈亏660234管理费用－存货跌价损失660299管理费用－其他-环境清运费66029901管理费用－其他-工程6603财务费用660301财务费用－银行手续费660302财务费用－利息66030201财务费用－利息－利息支出66030202财务费用－利息－利息支出66030211财务费用－利息－利息收入660303财务费用- 汇兑损益66030301财务费用- 汇兑损益- 已实现66030302财务费用- 汇兑损益- 未实现660304财务费用-销售折扣-OEM660305财务费用-销售折扣-OES660306财务费用-销售折扣-其他6701资产减值损失6711营业外支出671102营业外支出-处置固定资产损671104营业外支出 - 其他6801所得税费用6901以前年度损益调整6999Temporary AccountPage -1 of 1Cash Sum Cash-RMB Normal Cash-EUR Normal bank Sum bank- RMB Sum bank- RMB-basic bank Normal bank- RMB-national tax7819Normal bank- RMB-social insurance3771Normal bank- RMB-local tax3522Normal bank -EUR Sum bank -EUR-capital77794Normal bank -EUR-Running77779Normal bank -EUR-loan77744Normal Other cash & equivalents Normal Note receivable Normal Account receivable SumAR RMB SumAR-RMB-domestic customer Collective AR-Foreign currency SumAR-FC-oversea custom. unrel.Collective AR-FC-Overseas Cus.(related)Collective Prepaid Sum Prepaid-Domestic Sum Prepaid-Domest. Fixed Assets Collective Prepaid-Domest. Current Assets Collective Prepaid-Domest. Intang. Assets Collective Prepaid - Domest. Other Collective Prepaid-Foreign Sum Prepaid-Foreign Fixed Assets Collective Prepaid-Foreign Current Assets Collective Prepaid-Foreign Intang. Assets Collective Prepaid-Foreign Other Collective Other account receivable Sum Other account receivable Sum Other AR-RMB-cash in company Collective Other AR-RMB-deposit outside Collective Other AR-RMB-others Collective Other AR-RMB-staff Collective Other AR-RMB-subsidies receiv.Collective Provision of Bad debt Normal goods in transit Normal Raw materials Sum Raw materials-non bonded Normal stock goods-non bonded -pur.Normal Raw materials bonded Normal Raw material-bonded-purchased NormalSummat cost variance non-bonded Normal mat cost variance bonded Normal stock goods Sumnon bonded-finished goods Normal non bonded-good spare parts Normal non bonded-half fin.assb.goods Normal bonded-finished goods Normal bonded-good spare parts Normal bonded-half fin.assemb.goods Normalprod. cost varin bonded Normal increa/decrea of stk.trans out Normal increa/decrea of stk.statisti Normal send out the goods Normal Work in progress-outsourced Normal recycling material Sum recycling-packaging Normal rec.-l.v.consump.goods-tools Normal Provision of inventory Normal Fixed assets SumF.A. -IT equipment Normal F.A. -Motor vehicles Normal F.-A.-office equipm. a. others Normal F.A. -building Normal F.A.-Machinery equipment Normal F.A.-toll Normal F.A.-Mould Normal F.A.-modific. a decoration Normal F.A.-furniture Normal Accumulated depreciation SumA.d.-IT equipment Normal A.d.-Transportation facilities Normal A.d.-office equipm. a. others Normal A.d.-building Normal A.d.-Machinery equipment Normal A.d.-tool Normal A.d.-Mould Normal A.d.-modific. a. decoration Normal A.d.-furniture Normal Construction-in-progress SumCip-building Normal Cip-equipment for install Normal Cip-software Normal Cip-others Normal construction material Normal Disposal of fixed assets Normal Intangible assets SumI.A.-land use right Normal I.A.-financial software Normal accumulated amortisation Suma.a.-land use right Normal a.a.-financial software Normal Long-term deferred and prepaid SumL.t.-defer.&pre.modif.a.deco.Normal L.t.-Exp.-mold Normal L.t.-Exp.-tool NormalSum Deferred tax assets NormalSumCA in suspense (raw material)Normal CA in suspense (stock goods)Normal Short-term loan Normal Notes payable Collective Account payable Sum Account payable-local SumA.p.-RMB dom.suppliers Collective Account payable-foreign curren SumA.p.-fg.cr.overs.supl.(unrel.)Collective A.p.-foreign curr.-releative Collective evaluate AP good rece.not Inv Normalchina wage Normal china-social insurance Normal china-med.insurance Normal china-house funds Normal payroll payable -Foreign Sum Foreign-RMB Normal Foreign-EUR Normal employee Union funds Normal education funds Normal non-monetary benefits Normal compensation for dissmissal Normal other Normal Tax payable Sum Tax payable-VAT payable Sum purchase VAT Normal paid VAT Normal Unpaid VAT (transf.out)Normal subsidies tax Normal sales VAT Normal Tax refund Normal not deductib.purch.VAT Normal VAT exp.deduct/sales VAT Normal overpaid VAT (tranf.out)Normal Unpaid VAT Normal Income tax payable Normal factory house Tax Normal land use Tax Normal City Tax a. education Normal Vehicle Tax/stamp Normal Personal income tax payab.Normal Other payables Sum OP Sum staff social insurance Normal staff medical insurance Normal staff house fund Normal deposit Normal staff Normal acc.e.-loan inter.Hengst Germ.Normal acc.e.-Power exp Normal acc.e.-techn.supp.Hengst Germ Normal acc.e.-rent Normal Long-term loans Normal Long-term account payable Normal Budget liabilities Normal Deferred taxes liabilities Normal capital received Normal Capital surplus Normal reserve Normal Current year profits Normal profit distribution Sum Undistributed profit Normal Product cost Sum Product cost-non bonded Sum non bonded-direc. wagestrack Normal non bd-direc mach track Normal non bd-direct manu over. track Normal non bd-cost actl transfer out Normal non bd-direct material actual Normal non bd-direct basic labour Normal variable labor overtime premiu Normalvar.- statutory pension cost Normal var.- unemployment insurance Normal var.- give birth insurance Normal var.- health insurance Normal var. - moving expenses Normal non bd-direct machine actual Normal non bonded-manuf.overhead Normal non bondes-cost transfer STD Normal non bd-direct material STD Normal non bd-direct labour STD Normal non bd-direc machine STD Normal non bd-direct manu over. STD Normal non bd-cost dir. mat consume v Normal non bd-cost direct lab effic v Normal non bd-cost direct mach effic Normal non bd-cost manu overhead var.Normal Product cost-bonded Sum bonded-direc. wages track Normal bd-direc machine track Normal bonded-manuf.overhead track Normal bondes-cost transfer Normal bd-direct material actual Normal bd-direct basic labor Normal bd-variable labor overtime pre Normal bd-variable labor subsidy Normal bd-variable labor - bonus Normal bd-var-statutory disabilityins Normal bd-var.- statutory pension Normal bd-var.-unemployment insurance Normal bd-var.- give birth insurance Normal bd-var.- health insurance Normal bd-var. - moving expenses Normal bd-direct machine actual Normal bd- Manuf. overhead Normal bd-cost transfer STD Normal bd-direct material STD Normal bd-direct labour STD Normal bd-direc machine STD Normal bd-direct manu overhead STD Normal bd-cost dir. mat consume var.Normal bd-cost direct lab effic var.Normal bd-cost direct mach effic var.Normal bd-cost manu overhead var.Normal Manufacturing overhead Sum Manu.overhd.-salary & welfare Sum m.o.-s&w-salary-basic salary Normal m.o.-s&w-fix overtime premium Normal m.o.-s&w-fixed cost subsidy Normal m.o.-s&w-fixed - bonus Normal m.o.-s&w-statutory disability Normal m.o.-s&w-fix statutory pension Normal m.o.-s&w-fix-unemployment ins Normal m.o.-s&w-fix- give birth insur Normal m.o.-s&p.part Normal m.o.-s&w-house fund comp.part Normal m.o.-s&w-personal file Normal m.o.-s&w-welfare Normal Manu.overhead-Depreciation Sum m.o.-Depr.-office equipment Normal m.o.-Depr.-building Normalm.o.-Depr.-decoration Normal m.o.-Depr.-furniture Normal m.o.-repair&maintenance Normal m.o.-consumbable materials Normal m.o.-l.v.goods amortization Normal m.o.-labor protection Normal Manu.overhead-utilities Sum m.o.-utilities-water Normal m.o.-utilities-power Normal energy cost - natural gas Normal Manu.overhead-office expenses Sum m.o.-off.exp.-telephone Normal m.o.-off.exp.-mail Normal m.o.-off.exp.-supplies Normal m.o.-off.exp.-daily supplies Normal m.o.-off.exp.-IT supplies Normal m.o.-off.exp.-magazine Normal m.o.-off.exp.-others Normal Manu.overhead-traveling Sum m.o.-traveling-taxi in local Normal m.o.-traveling-out of KunShan Normal m.o.-traveling-abroad Normal m.o.-traveling-hotel Normal m.o.-traveling-meal allowance Normal m.o.-traveling-others Normal Manu.overhead-transportation Sum m.o.-transp.-truck Normal m.o.-transp.-air Normal m.o.-transp.-sea Normal m.o.-transp.-post Normal m.o.-.decoration fee(2Y)Normal m.o.-insurance Normal Manu.overhead-rent Sum m.o.-rent-factory Normal m.o.-rent-machinery Normal m.o.-rent-apartment Normal m.o.-education fee Normal m.o.-imp. service fee Normal m o-rubbish collection expense Normal m.o-facility cleaning expenses Normal m.o-project maintenan Normal m.o.-transfer out Normal sales income Sum s.i.-domestic customer-OEM Normal s.i.-domestic customer OES Normal sales income-foreign Sum s.i.-forg.-n.b.unrel.custom.Normal s.i.-forg.-n.b.-rel. -Muenster Normal s.i.-forg.-n.b.-rel. Joinville Normal s.i.-forg.-n.b.-rel. Camden Normal s.i.-forg.-n.b.-rel. Pune Normal s.i.-forg.-b.unrel.custom.Normal s.i.-forg.-b.-rel. Muensten Normal s.i.-forg.-b.-rel. Joinville Normal s.i.-forg.-b.-rel. Camden Normal s.i.-forg.-b.-rel. Pune Normal Fee and commission income Normal Rental income Normal other income Sum o.i.-waste material Normalo.i.-mould -rel. customer Normal other income-other pakage inco Normal other income-oth. freight inco Normal non business income Sum non.bus.-gain disp.fix.assets Normal non.bus.-others Normal sales cost Sum s.c.-domestic customers-OEM Normal s.c.-domestic customers OES Normal sales cost-foreign Sum s.c.-forg.n.b.-unrel.custom.Normal s.c.-forg.n.b.-rel. Muenster Normal s.c.-forg.n.b.-rel. Joinville Normal s.c.-forg.n.b.-rel.Camden Normal s.c.-forg.n.b.-rel.Pune Normal s.c.-forg.b.-unrel.custom.Normal s.c.-forg.b.-rel. Muenster Normal s.c.-forg.b.-rel. Joinville Normal s.c.-forg.b.-rel. Camden Normal s.c.-forg.b.-rel. Pune Normal sales cost - other income Sum other cost-waste mateiral cost Normal sales cost - mould sales Sum s.c.-mould dom.custom.Normal s.c.-mould forg.custom.unrel.Normal s.c.-mould -rel. customer Normal s.c.-packaging cost Normal s.c.-Freight cost Normal s.c.-other Normal tax of main business&add.Normal Fee and commission fee Normal sales expenses Sum sales exp.-salary & add.-basic Normal SG&A salaries - bonus Normal s.e.-s&w-statutory disability Normal SG&A salary-statutory pension Normal SG&A salaries-unemployme insur Normal SG&A salaries-give birth insur Normal s.e.-s&p.part Normal s.e.-s&w-house fund Normal s.e.-s&w-personal file Normal s.e.-s&w-welfare Normal sales exp.-Depreciation exp.Sum s.e.-Depr.exp.-office equipm.Normal s.e.-Depr.exp.-furniture Normal s.e-office exp Sum s.e.-office-telephone Normal s.e.-office-certification Normal s.e.-office-software Normal s.e-office-others Normal sales exp.-traveling Sum s.e.-traveling-taxi in local Normal s.e-traveling-out of KunShan Normal s.e.-traveling-abroad Normal s.e.-traveling-hotel Normal s.e.-traveling-allowance Normal s.e.-traveling-vehicle Normal sales exp.-traveling-others Normal sales exp.-transportation Sum s.e.-transportation-truck Normals.e.-packeging Normal sales exp-insurance Sum s.e.-freight insurance Normal s.e.-public insurance Normal s.e.-Sample &advertising Normal sales exp.-rent Sum s.e.-rent-warehouse Normal sales exp.-entertainment Sum s.e.-entertainm.-dinner Normal s.e.-entertainm.-gift Normal s.e.-entertainm.-other Normal s.e.-export service fee Normal sale exp.-quality discount-OEM Normal sale exp.- discount Other Normal sale exp.-quality discount OES Normal s.e.-others Normal administration exp.Sum admini.exp.-salary & welfare Sum a.e.-s&w-basic salary Normal SG&A salaries - bonus Normal SG&A-statutory disability insu Normal SG&A-statutory disability insu Normal SG&A - unemployment insurance Normal SG&A -give birth insurance Normal a.e.-s&p.part Normal a.e.-s&w-house fund Normal a.e.-s&w-personal file Normal a.e.-s&w-welfare Normal admini.exp.-depreciation Sum a.e.-depr.-EDP equipment Normal a.e.-depr.-vehicles Normal a.e.-depr.-office equipment Normal a.e.-depr.-software Normal a.e.-depr.-building Normal a.e.-depr.-furniture Normal a.e.-depr.-building Normal a.e.-repair fees Normal a.e.-low value gds amort.Normal a.e.-labor protection Normal admini.exp.-utilities Sum a.e.-utilities-water Normal a.e.-utilities-power Normal admini.exp.-office exp.Sum a.e.-office-telephone Normal a.e.-office-certification Normal a.e.-office-supplies Normal a.e.-office-daily supplies Normal a.e.-office-magazine Normal a.e.-office-software Normal a.e.-office-others Normal admini.exp.-traveling Sum a.e.-traveling-taxi in local Normal a.e-traveling-out of KunShan Normal a.e.-traveling-abroad Normal a.e.-traveling-hotel Normal a.e.-traveling-allowance Normal a.e.-traveling-vehicle Normal a.e.-traveling-others Normal admini.exp.-transportation Sum a.e.-transportation-truck Normaladmini.exp.-decoration fee(2Y)Normal admini.exp.-insurance fee Sum a.e.-insur.fee-employ duty Normal a.e.-insur.fee-car insurance Normal a.e.-insur.fee-property fee Normal a.e.-insur.fee-others Normal admini.exp.-rent Sum a.e.-rent-plant Normal a.e.-rent-warehouse,machine Normal a.e.-rent-employees´house Normal admini.exp.-board of decision Sum a.e.-b.o.d.-traveling Normal a.e.-b.o.d.-meeting Normal a.e.-b.o.d.-dinner Normal admini.exp.-consultation Sum a.e.-consult.-auditing Normal p.Normal a.e.-consult.-consul.others Normal a.e.-consult.-lawyer Normal a.e.-consult.-membership Normal admini.exp.-entertainment Sum admini.exp.-entertainment-dinn Normal admini.exp.-entertainment-gift Normal admini.exp.-entertainment-othe Normal admini.exp.-local tax Sum a.e.-local tax-stamp tax Normal a.e.-local tax-property tax Normal a.e.-local tax-land use tax Normal a.e.-local tax-vehicle tax Normal a.e.-local tax-local fund Normal a.e.-intan.assets amortization Normal a.e.-education fee Normal a.e.-bad debts Normal a.e.-inventory gain/loss Normal a.e.-provision of inventory Normal a.e.-Environ cleanup expenses Normal a.e.-speclal project maintenan Normal financial expenses Sum f.e.-bank charge Normal financial expenses-interest Sum f.e.-interest Normal f.e.-interest -Hengst Germ.Normal f.e.-interest income Normal financial expenses-exchange ga Sum f.e.-exch. gain/loss-realized Normal f.e.-exch.gain/loss-unrealized Normal f.e.-sale discount-OEM Normal f.e.-sale discount OES Normal f.e.-sale discount Other Normal Impairment Losses of Assets Normal non-business expenses Sum non.bus.exp.-loss disp.f.a.Normal non.bus.exp.-penalty Normal corporation income tax Normal prior year profit&loss adjust NormalNormal。