新发布企业会计准则目录、会计科目、财务报表(中英文)
新会计准则 中英文会计科目对照表
新会计准则中英文会计科目对照表新会计准则中英文会计科目对照表中英文会计科目对照表如下:会计科目中英对照表会计科目 accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类 1 1001库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 had debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investmentreduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable97 2401 预提费用 withholding expenses98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense 159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense 161 6801 所得税 income tax 162 6901 以前年度损益调整prior year profit and loss adjustmentAccounting StandardsAuthoritative & interpretive literature. FASB, AICPA, SEC &more 新会计准则英汉对照目录Effective 2007 for Listed Companies1. 企业会计准则————————-基本准则（Accounting Standard for Business Enterprises - Basic Standard）2. 企业会计准则第1 号————————-存货（Accounting Standard for Business Enterprises No. 1 - Inventories）3. 企业会计准则第2 号————————-长期股权投资（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）4. 企业会计准则第3 号————————-投资性房地产（Accounting Standard for Business Enterprises No. 3 - Investment properties）5. 企业会计准则第4 号————————-固定资产（Accounting Standard for Business Enterprises No. 4 - Fixed assets）6. 企业会计准则第5 号————————-生物资产（Accounting Standard for Business Enterprises No. 5 - Biological assets）7. 企业会计准则第6 号————————-无形资产（Accounting Standard for Business Enterprises No. 6 - Intangible assets）8. 企业会计准则第7 号————————-非货币性资产：）（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）9. 企业会计准则第8 号————————-资产减值（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）10. 企业会计准则第9 号————————-职工薪酬（Accounting Standard for Business Enterprises No. 9 –Employee compensation ）11. 企业会计准则第10 号————————企业年金基金（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）12. 企业会计准则第11 号————————股份支付（Accounting Standard for Business Enterprises No. 11 - Share-based payment）13. 企业会计准则第12 号————————债务重组（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）14. 企业会计准则第13 号————————或有事项（Accounting Standard for Business Enterprises No. 13 - Contingencies）15. 企业会计准则第14 号————————收入（Accounting Standard for Business Enterprises No. 14 - Revenue）16. 企业会计准则第15 号————————建造合同（Accounting Standard for Business Enterprises No. 15 - Construction contracts）17. 企业会计准则第16 号————————政府补助（Accounting Standard for Business Enterprises No. 16 - Government grants）18. 企业会计准则第17 号————————借款费用（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）19. 企业会计准则第18 号————————所得税（Accounting Standard for Business Enterprises No. 18 - Income taxes）20. 企业会计准则第19 号————————外币折算（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）21. 企业会计准则第20 号————————企业合并（Accounting Standard for Business Enterprises No. 20 - Business Combinations）22. 企业会计准则第21 号————————租赁（Accounting Standard for Business Enterprises No. 21 - Leases）23. 企业会计准则第22 号————————金融工具确认和计量（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments）24. 企业会计准则第23 号————————金融资产转移（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）25. 企业会计准则第24 号————————套期保值（Accounting Standard for Business Enterprises No. 24 - Hedging）26. 企业会计准则第25 号————————原保险合同（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）27. 企业会计准则第26 号————————再保险合同（Accounting Standard for Business Enterprises No. 26 -Re-insurance contracts）28. 企业会计准则第27 号————————石油天然气开采（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas）29. 企业会计准则第28 号————————会计政策、会计估计变更和差错更正（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors）30. 企业会计准则第29 号————————资产负债表日后事项（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date）31. 企业会计准则第30 号————————财务报表列报（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements）32. 企业会计准则第31 号————————现金流量表（Accounting Standard for Business Enterprises No. 31 - Cashflow statements）33. 企业会计准则第32 号————————中期财务报告（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）34. 企业会计准则第33 号————————合并财务报表（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements）35. 企业会计准则第34 号————————每股收益（Accounting Standard for Business Enterprises No. 34 - Earnings per share）36. 企业会计准则第35 号————————分部报告（Accounting Standard for Business Enterprises No. 35 - Segment reporting）37. 企业会计准则第36 号————————关联方披露（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）38. 企业会计准则第37 号————————金融工具列报（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments）39. 企业会计准则第38 号————————首次执行企业会计准则（Accounting Standard for Business Enterprises No.38 - First time adoption of Accounting Standards for Business Enterprises）审计法Audit Law, Audit Act审计法实施条例the Implementary Rules of the Audit law审计标准audit criteria，audit standard审计准则auditing standard审计原则auditing principles审计手册audit manual公认审计准则Generally Accepted Auditing Standards审计法律规范audit laws and regulations审计体制audit system审计权限audit purview；audit jurisdiction；audit mandate 审计职责audit responsibility审计监督audit supervision；supervision through auditing 审计管辖权audit jurisdiction审计执法implementation of audit laws and regulations审计处理audit sanction审计处罚audit penalty依法审计conduct auditing in accordance with laws审计意见audit opinion审计决定audit decision审计建议audit suggestion, audit recommendation复核意见conclusion of audit review审计复议audit appeal审计听证audit hearing审计复核audit review审计战略audit strategy审计计划audit plan审计方案auditing program 审计目标auditing objective 审计范围audit scope审计内容audit coverage审计结论audit conclusion审计任务audit assignments 审计结果audit finding审计报告audit report审计方法audit method审计过程auditing process审计证据audit evidence审计测试audit test审计风险audit risk审计抽样audit sampling审计软件audit software审计程序auditing procedures 审计调查audit investigation 审计小组audit team审计线索audit trail工作底稿working paper绕过计算机审计auditing around the computer通过计算机审计auditing through the computer计算机辅助审计computer-assited audit信息技术审计IT audit合法性审计compliance audit, regularity audit合规性审计compliance audit综合审计comprehensive audit效益审计value for money audit （VFM audit）绩效审计performance audit财务审计financial audit财务报表审计financial statement audit财务收支审计audit of financial revenues and expenditures 决算审计final account audit经济责任审计accountability audit任中经济责任审计middle term accountability audit离任经济责任审计term-end accountability audit管理审计management audit项目审计project audit外部审计external audit内部审计internal audit政府审计government audit联合审计joint audit实地审计field audit期末审计final audit期中审计interim audit定期审计periodic audit初次审计initial audit初步审计preliminary audit事后审计post-audit事前审计pre-audit事中审计concurrent audit专项审计special audit法定审计statutory audit后续审计successive audit跟踪审计follow up audit全过程审计whole process auditing 突击审计surprise audit审计报告audit report标准报告standard report长式报告long-form report短式报告short-form report审计工作报告audit working report审计结果公告Announcement of Audit Findings审计长Auditor General副审计长Deputy Auditor General审计主任chief auditor资深审计师senior auditor审计师（员）auditor注册内部审计师certified internal auditor（CIA）注册信息系统审计师certified information systems auditor（CISA）注册公共会计师certified public accountant（CPA）特许会计师chartered accountant（CA）审计经费audit funds审计业务费audit operating expense审计专项经费special funds for auditing无保留意见:unqualified opinion保留意见qualified opinion无法表示意见: disclaimer of opinion否定意见:adverse opinion。
企业会计准则中英版
企业会计准则中英版企业会计准则是指对于企业会计核算和财务报告所制定的基本规则和规范。
它的主要目的是为了保证企业会计信息的真实性、完整性和透明度，为投资者、债权人、股东和其他相关利益者提供准确的财务信息，以便作出决策和评价企业财务状况的依据。
下面是企业会计准则中英版的主要内容。
第一章：总则这一章主要介绍了企业会计准则的基本原则和适用范围。
企业会计准则的基本原则包括真实性、公允性、连续性、谨慎性和稳定性。
它还规定了企业会计准则适用的范围，包括各类企业和各种经济业务的会计核算和财务报告。
第二章：会计要素和计量这一章主要介绍了企业会计中的基本要素和计量方法。
基本要素包括资产、负债、所有者权益、收入和费用。
计量方法包括历史成本法、公允价值法和现值法等。
这一章还对企业会计中的会计准则和计量方法进行了具体的解释和说明。
第三章：会计准则和政策这一章主要介绍了企业会计中的准则和政策。
准则是指会计核算和财务报告的基本规则和规范，包括会计制度、会计政策和会计方法等。
政策是指企业根据实际情况和需要所采用的会计操作方法和处理方式。
这一章还对企业在会计核算和财务报告中应遵循的规定和要求进行了详细的说明。
第四章：会计核算和财务报告这一章主要介绍了企业在会计核算和财务报告中的具体内容和要求。
它包括会计凭证和原始凭证的管理、会计科目和账簿的设立、会计期间和会计年度的确定、财务报表和报表分析等。
这一章还对企业在会计核算和财务报告中应遵循的原则和规定进行了详细的说明。
第五章：财务预测与决策这一章主要介绍了企业在财务预测和决策中所应遵循的原则和方法。
它包括财务预测和决策的基本概念和过程、预测模型和方法、风险评估和控制等。
这一章还对企业在财务预测和决策中所需要的信息和数据进行了详细的说明。
第六章：监管和合规这一章主要介绍了企业会计中的监管和合规事项。
它包括会计监管的基本原则和机构、会计审计的要求和程序、会计内部控制的建立和运作等。
这一章还对企业在会计监管和合规中所需要履行的责任和义务进行了详细的说明。
新会计准则下中英文会计科目名称和编号对照表及核算内容
P a g e1新会计准则下中英文会计科目名称和编号对照表及核算内容会计科目名称和编号Chart of Accounts顺序号编号名称NO.Code numberSubject一、资产类I. Assets1 1001 库存现金 1 1001 Cash in hand2 1002 银行存款 2 1002 Cash in bank3 1003 存放中央银行款项 3 1003 Deposit in central bank4 1011 存放同业 4 1011 Deposit in same trade5 1012 其他货币资金 5 1012 Other monetary assets6 1021 结算备付金 6 1021 Deposit reservation for balance7 1031 存出保证金 7 1031 Refundable Deposits8 1101 交易性金融资产 8 1101 Held for trading financial assets 9 1111 买入返售金融资产 9 1111 Buying back the sale of financial assets 10 1121 应收票据 10 1121 Notes receivable 11 1122 应收账款 11 1122 Account receivable 12 1123 预付账款 12 1123 Prepaid accounts 13 1131 应收股利 13 1131 Dividend receivable 14 1132 应收利息 14 1132 Accrued interest receivable 15 1201 应收代位追偿款 15 1201 Subrogation receivable 16 1211 应收分保账款 16 1211 Reinsurance account receivable17 1212 应收分保合同准备金 17 1212 Receivable deposit for due of reinsurance 18 1221 其他应收款 18 1221 Other account receivable 19 1231 坏账准备 19 1231 Bad debit reserve20 1301 贴现资产 20 1301 Deposit of capital discounted21 1302 拆出资金 21 1302 Lendings to banks and other financial institutions 22 1303 贷款 22 1303 Loans23 1304 贷款损失准备 23 1304 Loans impairment reserve 24 1311 代理兑付证券 24 1311 Vicariously cashed securities 25 1321 代理业务资产 25 1321 Capital in vicarious business 26 1401 材料采购 26 1401 Procurement of materials 27 1402 在途物资 27 1402 Material in transit 28 1403 原材料 28 1403 Raw material29 1404 材料成本差异 29 1404 Material cost variance 30 1405 库存商品 30 1405 Commodity stocks 31 1406 发出商品 31 1406 Goods in transit32 1407 商品进销差价 32 1407 Difference between purchase and sales of commodities 33 1408 委托加工物资 33 1408 Materials of consigned processing 34 1411 周转材料 34 1411 Revolving material351421消耗性生物资产351421Consumptive biological assetsP a g e236 1431 贵金属 36 1431 Expensive metals37 1441 抵债资产 37 1441 Capital for debts payment38 1451 损余物资 38 1451 Salvage value of insured properties 39 1461 融资租赁资产 39 1461 Financial leasing assets40 1471 存货跌价准备 40 1471 Reserve against stock price declining 41 1501 持有至到期投资 41 1501 Held-To-Maturity investment42 1502 持有至到期投资减值准备 42 1502 Reserve for Held-to-maturity investment impairment 43 1503 可供出售金融资产 43 1503 Financial assets available for sale 44 1511 长期股权投资 44 1511 Long-term equity investment45 1512 长期股权投资减值准备 45 1512 Reserve for long-term investment impairment 46 1521 投资性房地产 46 1521 Investment real estate 47 1531 长期应收款 47 1531 Long-term accounts receivable 48 1532 未实现融资收益 48 1532 Unrealized financing profits 49 1541 存出资本保证金 49 1541 Deposit for capital recognizance 50 1601 固定资产 50 1601 fixed assets51 1602 累计折旧 51 1602 Accumulative depreciation52 1603 固定资产减值准备 52 1603 Reserve for fixed assets impairment 53 1604 在建工程 53 1604 Construction in progress 54 1605 工程物资 54 1605 Engineering materials 55 1606 固定资产清理 55 1606 Disposal of fixed assets 56 1611 未担保余值 56 1611 Unguaranteed residual value 57 1621 生产性生物资产 57 1621 Productive living assets58 1622 生产性生物资产累计折旧 58 1622 Accumulated depreciation of productive living assets 59 1623 公益性生物资产 59 1623 Non-profit living assets 60 1631 油气资产 60 1631 Oil and gas assets 61 1632 累计折耗 61 1632 Accumulated depreciation 62 1701 无形资产 62 1701 Intangible assets 63 1702 累计摊销 63 1702 Accumulated amortization64 1703 无形资产减值准备 64 1703 Reserve for intangible assets impairment 65 1711 商誉 65 1711 Goodwill66 1801 长期待摊费用 66 1801 Long-term deferred expenses 67 1811 递延所得税资产 67 1811 Deferred income tax assets 68 1821 独立账户资产 68 1821 Assets of independent accounts 69 1901 待处理财产损溢69 1901 Unsettled assets profit and loss二、负债类II.Liabilities70 2001 短期借款 70 2001 Short-term borrowings71 2002 存入保证金 71 2002 Deposit received for recognizance72 2003 拆入资金 72 2003 Borrowings from banks and other financial institutions 73 2004 向中央银行借款 73 2004 Borrowings from central bank 74 2011 吸收存款 74 2011 Savings absorption75 2012 同业存放 75 2012 Due from placements with banks and other financial institutions76 2021 贴现负债 76 2021 Liabilities of capital discounted 77 2101 交易性金融负债 77 2101 Transactional monetary liabilities 782111卖出回购金融资产款782111Financial assets sold for repurchaseP a g e379 2201 应付票据 79 2201 Notes payable 80 2202 应付账款 80 2202 Accounts payable81 2203 预收账款 81 2203 Account receivable in advance 82 2211 应付职工薪酬 82 2211 Payroll payable 83 2221 应交税费 83 2221 Tax payable84 2231 应付利息 84 2231 Accrued interest payable 85 2232 应付股利 85 2232 Dividend payable 86 2241 其他应付款 86 2241 Other accounts payable87 2251 应付保单红利 87 2251 Dividend payable for the Insured 88 2261 应付分保账款 88 2261 Dividend payable for reinsurance89 2311 代理买卖证券款 89 2311 Receivings from vicariously traded securities 90 2312 代理承销证券款 90 2312 Receivings from vicariously sold securities 91 2313 代理兑付证券款 91 2313 Receivings from vicariously cashed securities 92 2314 代理业务负债 92 2314 Liabilities from vicarious business 93 2401 递延收益 93 2401 Deferred profits 94 2501 长期借款 94 2501 Long-term borrowings 95 2502 应付债券 95 2502 Long-term bonds96 2601 未到期责任准备金 96 2601 Deposit for undue duty of reinsurance 97 2602 保险责任准备金 97 2602 Deposit for due of insurance 98 2611 保户储金 98 2611 Deposit of the Insured99 2621 独立账户负债 99 2621 Liabilities of independent accounts 100 2701 长期应付款 100 2701 Long-term accounts payable 101 2702 未确认融资费用 101 2702 Unsettled financing expenses 102 2711 专项应付款 102 2711 Special accounts payable 103 2801 预计负债 103 2801 Estimated liabilities104 2901 递延所得税负债104 2901 Deffered income tax liabilities三、共同类III. Common accounts105 3001 清算资金往来 105 3001 Liquidation of inter bank business 106 3002 货币兑换 106 3002 Foreign exchange Buy and Sale 107 3101 衍生工具 107 3101 Derivation tool 108 3201 套期工具 108 3201 Arbitrage tools 109 3202 被套期项目109 3202 Arbitraged items四、所有者权益类 IV. Owner's Equities110 4001 实收资本 110 4001 Paid-in capital 111 4002 资本公积 111 4002 Capital surplus 112 4101 盈余公积 112 4101 Earned surplus 113 4102 一般风险准备 113 4102 Generic risk reserve 114 4103 本年利润 114 4103 Current year profits 115 4104 利润分配 115 4104 Allocation of profits 116 4201 库存股116 4201 Treasury share五、成本类V. Cost117 5001 生产成本 117 5001 Production costs 118 5101 制造费用 118 5101 manufacturing expenditures 119 5201 劳务成本 119 5201 Service costs1205301研发支出1205301Research and development expendituresP a g e4121 5401 工程施工 121 5401 Engineering construction 122 5402 工程结算 122 5402 Engineering settlement 123 5403 机械作业123 5403 Mechanical operations六、损益类VI. Profit & Loss124 6001 主营业务收入 124 6001 Main operating revenue 125 6011 利息收入 125 6011 Interest income 126 6021 手续费及佣金收入 126 6021 Commission income 127 6031 保费收入 127 6031 Premium income 128 6041 租赁收入 128 6041 Leasehold income 129 6051 其他业务收入 129 6051 Other business income 130 6061 汇兑损益 130 6061 Exchange gain or loss131 6101 公允价值变动损益 131 6101 Profit and loss from fair value changes 132 6111 投资收益132 6111 Income on investment 133 6201 摊回保险责任准备金 133 6201 Amortized deposit for duty 134 6202 摊回赔付支出 134 6202 Amortized compensation expenses 135 6203 摊回分保费用 135 6203 Amortized reinsurance expenditures 136 6301 营业外收入 136 6301 Non-operating income 137 6401 主营业务成本 137 6401 Main operating cost 138 6402 其他业务成本 138 6402 Other operating cost139 6403 营业税金及附加 139 6403 Business taxes and surcharges 140 6411 利息支出 140 6411 Interest expenses 141 6421 手续费及佣金支出 141 6421 Commission expenses142 6501 提取未到期责任准备金 142 6501 Appropriation of deposit for undue duty 143 6502 提取保险责任准备金 143 6502 Appropriation of deposit for duty 144 6511 赔付支出 144 6511 Compensation expenses145 6521 保单红利支出 145 6521 Dividend expenses for the Insured 146 6531 退保金 146 6531 Loan value147 6541 分出保费 147 6541 Reinsurance premium 148 6542 分保费用 148 6542 Reinsurance expenses 149 6601 销售费用 149 6601 Selling expenses150 6602 管理费用 150 6602 General and administrative expenses 151 6603 财务费用 151 6603 Financial expenses 152 6604 勘探费用 152 6604 Prospecting cost 153 6701 资产减值损失 153 6701 Assets devaluation 154 6711 营业外支出 154 6711 Non-operating expenses 155 6801 所得税费用 155 6801 Income tax1566901以前年度损益调整1566901Profit and loss adjustment of former yearsP a g e5会计科目和主要账务处理 参考财政部关于企业会计准则应用指南。
新会计准则会计科目中英文对照表
新会计准则会计科目中英文对照表第一篇：新会计准则会计科目中英文对照表资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金Short-term investmentsother 1102 短期投资跌价准备Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资 Work in process-outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses 长期投资Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资Investment on stocks '140102 其他股权投资Other investment on stocks 1402 长期债权投资Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋Building 建筑物Structure 机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement 1502 累计折旧Accumulated depreciation 1505 固定资产减值准备Fixed assets depreciation reserves 房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process 安装工程Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaulproject 1605 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 reserves 1815 未确认融资费用Unacknowledged financial charges 待处理财产损溢Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类 Liability短期负债Current liability 2101 短期借款Short-term borrowing 2111 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票 Trade acceptance2121 应付账款Account payable 2131 预收账款Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款Tax deduction '21710105 销项税额Substituted money on VAT '21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税Business tax payable '217103 应交消费税Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用Drawing expense in advance 其他负债Other liabilities 2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities 长期负债Long-term Liabilities 2301 长期借款Long-term loans 一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值Face value, Par value '231102 债券溢价Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息Accrued interest 2321 长期应付款Long-term account payable 应付融资租赁款Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita 3101 实收资本(或股本)Paid-up capital(or stock)实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock)premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积Other capital reserve 3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus '312102 任意盈余公积Free surplus reserves '312103 法定公益金Legal public welfare fund '312104 储备基金Reserve fund '312105 企业发展基金Enterprise expension fund '312106 利润归还投资Profits capitalizad on return of investment 利润Profits 3131 本年利润Current year profits 3141 利润分配 Profit distribution'314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金Withdrawal reserve fund '314105 提取企业发展基金Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund '314110 应付普通股股利Common Stockdividends 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 manufacture 4105 制造费用Manufacturing overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowance 补贴Bonus 外保劳务费Outsourcing fee 福利费Employee benefits/welfare 会议费Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费Education and training 接待费Entertainment 图书、印刷费Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗Article of consumption 劳动保护费Labor protection fees 季节性停工损失Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类入 Income业务收入OPERATING INCOME 5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue 服务收入Service revenueProfit and loss 收 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益Current investment income 长期投资收益Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrustloans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入Subsidize revenue from country 其他补贴收入Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets 固定资产盘盈Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 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 fees 5502 管理费用Adminisstrative expenses 职工工资Staff Salaries 修理费 Repair charge低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education待业保险费Unemployment insurance 劳动保险费Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费Intermediary organs 咨询费Consult fees 诉讼费Legal cost业务招待费Business entertainment 技术转让费Technologytransfer 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T enure tax 印花税Stamp tax 5503 财务费用Finance charge 利息支出Interest exchange 汇兑损失Foreign exchange loss 各项手续费Charge for trouble 各项专门借款费用Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出Donation outlay 减值准备金Depreciation reserves 非常损失Extraordinary loss 处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arrangement 罚款支出 Amercement outlay 5701 所得税Income tax 以前年度损益调整 Prior year income adjustment第二篇：会计科目中英文对照表会计科目表一、资产类1001 库存现金cash on hand1002 银行存款bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产transaction monetary assets1121 应收票据notes receivable1122 应收账款Account receivable1123 预付账款account prepaid1131 应收股利 dividend receivable1132 应收利息accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备had debts reserve1401 材料采购procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials1406 库存商品 commodity stocks1407 发出商品 goods in transit1412 包装物及低值易耗品 wrappage and low value and easily wornout articles1461 存货跌价准备reserve against stock price declining43 1501 待摊费用 fees to be apportioned1521 持有至到期投资 hold investment due1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve1526 投资性房地产 investment real eastate1531 长期应收款 long-term account receivable1541 未实现融资收益 unrealized financing income1601 固定资产 permanent assets1602 累计折旧 accumulated depreciation1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process1605 工程物资 engineer material1606 固定资产清理 disposal of fixed assets1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing1621 生产性生物资产农业专用productive living assets exclusively for agriculture1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation1701 无形资产 intangible assets1702 累计摊销 accumulated amortization1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation1801 长期待摊费用 long-term deferred expenses1811 递延所得税资产 deferred income tax assets1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group2001 短期借款 short-term loan2101 交易性金融负债 transaction financial liabilities2201 应付票据 notes payable2202 应付账款 account payable2205 预收账款 item received in advance2211 应付职工薪酬 employee pay payable2221 应交税费 tax payable2231 应付股利 dividend payable2232 应付利息 interest payable2241 其他应付款 other account payable2401 预提费用 withholding expenses2411 预计负债 estimated liabilities2501 递延收益 deferred income2601 长期借款 money borrowed for long term2602 长期债券 long-term bond2801 长期应付款 long-term account payable2802 未确认融资费用 unacknowledged financial charges2811 专项应付款 special accounts payable2901 递延所得税负债 deferred income tax liabilities三、共同类3101 衍生工具 derivative tool3201 套期工具 arbitrage tool3202 被套期项目 arbitrage project四、所有者权益类4001 实收资本 paid-up capital4002 资本公积 contributed surplus4101 盈余公积 earned surplus4103 本年利润 profit for the current year4104 利润分配 allocation of profits4201 库存股 treasury stock五、成本类5001 生产成本 production cost5101 制造费用 cost of production5201 劳务成本 service cost5301 研发支出 research and development expenditures5401 工程施工建造承包商专用engineering construction exclusively for construction contractor5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类6001 主营业务收入main business income6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment6301 营业外收入 nonrevenue receipt6401 主营业务成本 main business cost6402 其他业务支出 other business expense6405 营业税金及附加 business tariff and annex6411 利息支出金融共用 interest expense financial sharing1556601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset duation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前损益调整prior year profit and loss adjustment 第三篇：新会计准则中英文会计科目对照表新会计准则中英文会计科目对照表2008-08-11 06:31 P.M.新会计准则中英文会计科目对照表中英文会计科目对照表如下:会计科目中英对照表会计科目 accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类 1 1001库存现金 cash on hand 1002 银行存款 bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产permanent assets 55 1602 累计折旧accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资engineer material 59 1606 固定资产清理disposal of fixed assets 60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产 intangible assets 68 1702 累计摊销 accumulated amortization 69 1703 无形资产减值准备intangible assets reduction reserve 70 1711 商誉business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group2001 短期借款short-term loan 81 2101 交易性金融负债transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用withholding expenses 98 2411 预计负债estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款special accounts payable 109 2901 递延所得税负债deferred income tax liabilities三、共同类3101 衍生工具derivative tool 113 3201 套期工具arbitrage tool 114 3202 被套期项目 arbitrage project四、所有者权益类4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积earned surplus 119 4103 本年利润profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock五、成本类5001 生产成本production cost 123 5101 制造费用cost of production 124 5201 劳务成本service cost 125 5301 研发支出research and development expenditures 126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类6001 主营业务收入main business income 130 6011 利息收入金融共用 interest income financial sharing 135 6051 其他业务收入other business income 136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益income on investment 142 6301 营业外收入 nonrevenue receipt 143 6401 主营业务成本main business cost 144 6402 其他业务支出other business expense 145 6405 营业税金及附加business tariff and annex 146 6411 利息支出金融共用interest expense financial sharing 155 6601 销售费用marketing cost 156 6602 管理费用managing cost 157 6603 财务费用 financial cost 158 6604 勘探费用exploration expense 159 6701 资产减值损失loss from asset devaluation 160 6711 营业外支出nonoperating expense 161 6801 所得税 income tax 162 6901 以前损益调整prior year profit and loss adjustment第四篇：新准则下中英文会计科目对照表2011新准则下中英文会计科目对照表如下:会计科目中英对照表会计科目 accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类1001 库存现金cash on hand1002 银行存款bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产transaction monetary assets1121 应收票据notes receivable1122 应收账款Account receivable1123 预付账款account prepaid1131 应收股利 dividend receivable1132 应收利息accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备had debts reserve1401 材料采购procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials1406 库存商品 commodity stocks1407 发出商品 goods in transit1412 包装物及低值易耗品 wrappage and low value and easily wornout articles1461 存货跌价准备 reserve against stock price declining1501 待摊费用 fees to be apportioned1521 持有至到期投资 hold investment due1522 持有至到期投资减值准备 hold investment due reduction reserve1523 可供出售金融资产 financial assets available for sale1524 长期股权投资 long-term stock ownership investment1525 长期股权投资减值准备long-term stock ownership investment reduction reserve1526 投资性房地产 investment real eastate1531 长期应收款 long-term account receivable1541 未实现融资收益 unrealized financing income1601 固定资产 permanent assets1602 累计折旧 accumulated depreciation1603 固定资产减值准备permanent assets reduction reserve 1604 在建工程 construction in process1605 工程物资 engineer material1606 固定资产清理 disposal of fixed assets1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing1621 生产性生物资产农业专用productive living assets exclusively for agriculture1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation1701 无形资产 intangible assets1702 累计摊销 accumulated amortization1703 无形资产减值准备 intangible assets reduction reserve1711 商誉 business reputation1801 长期待摊费用 long-term deferred expenses1811 递延所得税资产 deferred income tax assets1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group2001 短期借款 short-term loan2101 交易性金融负债 transaction financial liabilities2201 应付票据 notes payable2202 应付账款 account payable2205 预收账款 item received in advance2211 应付职工薪酬 employee pay payable2221 应交税费 tax payable2231 应付股利 dividend payable2232 应付利息 interest payable2241 其他应付款 other account payable2401 预提费用 withholding expenses2411 预计负债 estimated liabilities2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost 5301 研发支出 research and development expenditures5401 工程施工建造承包商专用engineering construction exclusively for construction contractor5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类6001 主营业务收入main business income6011 利息收入金融共用 interest income financial sharing6051 其他业务收入 other business income6061 汇兑损益金融专用 exchange gain or loss exclusively for finance6101 公允价值变动损益 sound value flexible loss and profit6111 投资收益 income on investment6301 营业外收入 nonrevenue receipt6401 主营业务成本 main business cost6402 其他业务支出 other business expense6405 营业税金及附加 business tariff and annex6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用marketing cost 156 6602 管理费用managing cost157 6603 财务费用financial cost 158 6604 勘探费用exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense 161 6801 所得税income tax162 6901 以前损益调整prior year profit and loss adjustment 第五篇：会计科目中英文对照表(含明细科目)一、资产类 Assets流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 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 deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金Short-term investmentsother 1102 短期投资跌价准备Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finishedgoods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资 Work in process-outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses 长期投资Long-term 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 stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves 债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋Building 建筑物Structure 机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement 1502 累计折旧Accumulated 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 reserves 1601 工程物资Project goods and material '160101 专用材料Special-purpose material '160102 专用设备Special-purpose equipment '160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement forfabricate 1603 在建工程Construction-in-process 安装工程Erection works在安装设备Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves 商标权减值准备trademark rights depreciation reserves 1815 未确认融资费用Unacknowledged financial charges 待处理财产损溢Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income '191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款Short-term borrowing 2111 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 2121 应付账款Account payable 2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue 2151 应付工资Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税Unpaid VAT changeover '21710104 减免税款Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税Tax reimbursement for export '21710107 进项税额转出Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税Consumption tax payable '217104 应交资源税Resources tax payable '217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用Drawing expense in advance 其他负债Other liabilities 2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities 长期负债Long-term Liabilities 2301 长期借款Long-term loans 一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券Bonds payable '231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款Special payable 一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term。
企业会计准则 会计科目 英文版
企业会计准则会计科目英文版(中英文版)**Enterprise Accounting Standards: Accounting Subjects**In the realm of enterprise accounting, the establishment of standardized accounting subjects is of paramount importance.These subjects serve as the fundamental framework for categorizing and recording financial transactions, ensuring accuracy, transparency, and comparability in financial reporting.The following is an outline of the key accounting subjects in accordance with the enterprise accounting standards.1.Assets- Current Assets: Including cash, accounts receivable, inventory, and short-term investments.- Non-Current Assets: Comprising property, plant, and equipment, intangible assets, and long-term investments.2.Liabilities- Current Liabilities: Encompassing accounts payable, short-term loans, and accrued expenses.- Non-Current Liabilities: Including long-term loans, bonds payable, and deferred tax liabilities.3.Equity- Owner"s Equity: Reflecting the owner"s investment and retained- Minority Interest: Representing the portion of equity in subsidiaries not owned by the parent company.4.Revenue- Sales Revenue: Arising from the main operations of the enterprise.- Other Revenue: Including non-operating income such as interest and gains from the sale of assets.5.Expenses- Cost of Goods Sold: Relating to the production or purchase of goods sold.- Operating Expenses: Including salaries, rent, utilities, and marketing expenses.- Non-Operating Expenses: Comprising interest expenses and losses from the sale of assets.6.Gains and Losses- Gain or Loss on Disposal of Assets: Resulting from the sale or retirement of assets.- Unrealized Gains or Losses: Associated with changes in the fair value of certain financial instruments.7.Income Taxes- Current Tax Expense: Relating to taxes payable on current year"s- Deferred Tax Expense: Resulting from temporary differences between accounting and tax treatments.8.Other Comprehensive Income- Items of Other Comprehensive Income: Including foreign currency translation adjustments, gains or losses on available-for-sale financial assets, and certain pension adjustments.Adherence to these accounting subjects as per the enterprise accounting standards ensures that financial statements are prepared in a manner that is consistent, reliable, and informative for stakeholders.**企业会计准则：会计科目**在企业会计领域，建立标准化的会计科目至关重要。
新企业会计准则科目英文版.doc
消耗性生物资
37 1421
农业专用
产
Consumptive Biological Assets
38 1431
周转材料
建造承包商 专用
Revolving Materials
39 1441 贵金属
银行专用
Expensive Metals
40 1442 抵债资产 金融共用
Capital for Debt Payment
资产
Financial Assets Available for Sale
48 1524 长期股权投资
Long-term Equity Investment
长期股权投资 49 1525
减值准备
Reserve for Long-term Equity Investment Impairment
50 1526 投资性房地产
Due from Placements with Banks and Other 银行专用
Financial Institutions
5 1015 其他货币资金
Other Monetary Capital
6 1021 结算备付金 证券专用
Deposit Reservation for Balance
18 1222 应收分保账款 保险专用
Reinsurance Accounts Receivable
应收分保未到
19 1223
保险专用
期责任准备金
Receivable Deposit for Undue Duty of Reinsurance
应收分保保险
20 1224
保险专用 Receivable Deposit for Duty of Reinsurance
新会计准则财务报表-中英文共10页
单靠“死”记还不行,还得“活”用,姑且称之为“先死后活”吧。让学生把一周看到或听到的新鲜事记下来,摒弃那些假话套话空话,写出自己的真情实感,篇幅可长可短,并要求运用积累的成语、名言警句等,定期检查点评,选择优秀篇目在班里朗读或展出。这样,即巩固了所学的材料,又锻炼了学生的写作能力,同时还培养了学生的观察能力、思维能力等等,达到“一石多鸟”的效果。Balance Sheet
“教书先生”恐怕是市井百姓最为熟悉的一种称呼，从最初的门馆、私塾到晚清的学堂，“教书先生”那一行当怎么说也算是让国人景仰甚或敬畏的一种社会职业。只是更早的“先生”概念并非源于教书，最初出现的“先生”一词也并非有传授知识那般的含义。《孟子》中的“先生何为出此言也？”；《论语》中的“有酒食，先生馔”；《国策》中的“先生坐，何至于此？”等等，均指“先生”为父兄或有学问、有德行的长辈。其实《国策》中本身就有“先生长者，有德之称”的说法。可见“先生”之原意非真正的“教师”之意，倒是与当今“先生”的称呼更接近。看来，“先生”之本源含义在于礼貌和尊称，并非具学问者的专称。称“老师”为“先生”的记载，首见于《礼记?曲礼》，有“从于先生，不越礼而与人言”，其中之“先生”意为“年长、资深之传授知识者”，与教师、老师之意基本一致。编制单位: (Company Name)At December of2019年月日单位: (Unit)
长期借款Long term borrowings
长期股权投资Long term investments
应付债券Bonds payables
投资性房地产Investment properties
长期应付款Long term payables
固定资产原值Fixedபைடு நூலகம்assets, gross
新企业会计准则英文科目
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
1139备抵呆帐－应收票据allowance for uncollec- tible counts- 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
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
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
121~122存货inventories
1211商品存货merchandise inventory
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新发布企业会计准则目录(中英文对照版） 企业会计准则目录 Index for Accounting Standards for Business Enterprises Announced February 2006 Effective 2007 for Listed Companies 1. 企业会计准则---------基本准则 (Accounting Standard for Business Enterprises - Basic Standard) 2. 企业会计准则第1 号---------存货 (Accounting Standard for Business Enterprises No. 1 - Inventories) 3. 企业会计准则第2 号---------长期股权投资 (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) 4. 企业会计准则第3 号---------投资性房地产 (Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产 (Accounting Standard for Business Enterprises No. 4 - Fixed assets) 6. 企业会计准则第5 号---------生物资产 (Accounting Standard for Business Enterprises No. 5 - Biological assets) 7. 企业会计准则第6 号---------无形资产 (Accounting Standard for Business Enterprises No. 6 - Intangible assets) 8. 企业会计准则第7 号---------非货币性资产交换 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) 9. 企业会计准则第8 号---------资产减值 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 10. 企业会计准则第9 号---------职工薪酬 (Accounting Standard for Business Enterprises No. 9 – Employee compensation ) 11. 企业会计准则第10 号--------企业年金基金 (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) 12. 企业会计准则第11 号--------股份支付 (Accounting Standard for Business Enterprises No. 11 - Share-based payment) 13. 企业会计准则第12 号--------债务重组 (Accounting Standard for Business Enterprises No. 12 - Debt restructurings) 14. 企业会计准则第13 号--------或有事项 (Accounting Standard for Business Enterprises No. 13 - Contingencies) 15. 企业会计准则第14 号--------收入 (Accounting Standard for Business Enterprises No. 14 - Revenue) 16. 企业会计准则第15 号--------建造合同 (Accounting Standard for Business Enterprises No. 15 - Construction contracts) 17. 企业会计准则第16 号--------政府补助 (Accounting Standard for Business Enterprises No. 16 - Government grants) 18. 企业会计准则第17 号--------借款费用 (Accounting Standard for Business Enterprises No. 17 - Borrowing costs) 19. 企业会计准则第18 号--------所得税 (Accounting Standard for Business Enterprises No. 18 - Income taxes) 20. 企业会计准则第19 号--------外币折算 (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) 21. 企业会计准则第20 号--------企业合并 (Accounting Standard for Business Enterprises No. 20 - Business Combinations) 22. 企业会计准则第21 号--------租赁 (Accounting Standard for Business Enterprises No. 21 - Leases) 23. 企业会计准则第22 号--------金融工具确认和计量 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) 24. 企业会计准则第23 号--------金融资产转移 (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) 25. 企业会计准则第24 号--------套期保值 (Accounting Standard for Business Enterprises No. 24 - Hedging) 26. 企业会计准则第25 号--------原保险合同 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) 27. 企业会计准则第26 号--------再保险合同 (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) 28. 企业会计准则第27 号--------石油天然气开采 (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies and estimates, and correction of errors) 30. 企业会计准则第29 号--------资产负债表日后事项 (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) 31. 企业会计准则第30 号--------财务报表列报 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) 32. 企业会计准则第31 号--------现金流量表 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements) 33. 企业会计准则第32 号--------中期财务报告 (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) 34. 企业会计准则第33 号--------合并财务报表 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) 35. 企业会计准则第34 号--------每股收益 (Accounting Standard for Business Enterprises No. 34 - Earnings per share) 36. 企业会计准则第35 号--------分部报告 (Accounting Standard for Business Enterprises No. 35 - Segment reporting) 37. 企业会计准则第36 号--------关联方披露 (Accounting Standard for Business Enterprises No. 36 - Related party disclosure) 38. 企业会计准则第37 号--------金融工具列报 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments) 39. 企业会计准则第38 号--------首次执行企业会计准则 (Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)