中国会计科目中英文对照(含科目代码)打印版

3231
资产重估 capital surplus from assets revaluation 增值准备 处分资产 溢价公积 处分资产 溢价公积 合并公积 capital surplus from gain on disposal of assets capital surplus from gain on disposal of assets capital surplus from business combination capital surplus from business combination donated surplus
1223
副产品
by-products
341
1224
在制品
work in process
3411
1225
委外加工
work in process-outsourced
342
1226
原料
raw materials
3421
1227
物料
supplies materials and supplies in transit allowance for reduction of inventory to market prepaid expenses prepaid payroll prepaid rents prepaid insurance office supplies prepaid income tax other prepaid expenses prepayments prepayment for purchases other prepayments other current assets VAT paid ( or input tax) exபைடு நூலகம்ess VAT paid (or overpaid VAT) temporary payments
3115
32
additional paid-in capital paid-in capital in excess of par
321
股票溢价
1131
应收票据
notes receivable
3211
普通股股 paid-in capital in excess of par-common stock 票溢价 特别股股 paid-in capital in excess of par-preferred stock 票溢价 资产重估 capital surplus from assets revaluation 增值准备
1221
3353
1222
寄销制成品
consigned finished goods
34
权益调整 长期股权 投资未实 现跌价损 失 长期股权 投资未实 现跌价损 失 累积换算 调整数 累积换算 调整数 未认列为 退休金成 本之净损 失 未认列为 退休金成 本之净损 失 库藏股 库藏股 库藏股 少数股权 少数股权 少数股权
1124
3113
1125
3114
短期投资-其 short-term investments-other 它 allowance for reduction of 备抵短期投资 1129 short-term investment to 跌价损失 market 1128 113 应收票据 notes receivable
343
1228
在途原物料 备抵存货跌价 损失 预付费用 预付薪资 预付租金 预付保险费 用品盘存 预付所得税
3431
1229 125 1251 1252 1253 1254 1255
35 351 3511 36 361 3611
1258 其它预付费用 126 1261 预付款项 预付货款
4 41 411 4111 4112 417 4171
1112 零用金/周转金 petty cash/revolving funds 1113 1116 1117 1118 112 1121 1122 银行存款 在途现金 约当现金 其它现金及约 当现金 短期投资 短期投资-股 票 短期投资-短 期票券 短期投资-政 府债券 短期投资-受 益凭证 短期投资-公 司债 cash in banks cash in transit cash equivalents other cash and cash equivalents short-term investment short-term investmentsstock short-term investmentsshort-term notes and bills short-term investmentsgovernment bonds short-term investmentsbeneficiary certificates short-term investmentscorporate bonds
1268 其它预付款项 128~1 其它流动资产 29 1281 1282 进项税额 留抵税额 暂付款
1283
419
1284 1285 1286 1287 1291
代付款 员工借支 存出保证金 受限制存款
英译 deferred revenue deferred income tax liabilities other deferred liabilities deposits received guarantee deposit received miscellaneous liabilities miscellaneous liabilitiesother
1139
324
114
3241
1141
应收帐款
accounts receivable installment accounts receivable accounts receivable-related parties allowance for uncollec-tible accounts-accounts receivable other receivables forward exchange contract receivable forward exchange contract receivable-foreign currencies discount on forward exchange contract earned revenue receivable income tax refund receivable other receivables-related parties other receivables-other allowance for uncollec-tible accounts-other receivables inventories
325
1142 应收分期帐款 应收帐款-关 系人 备抵呆帐-应 收帐款 其它应收款 应收出售远汇 款 应收远汇款外币
3251
合并公积
1147
326
受赠公积
1149
3261
受赠公积 其它资本 公积
donated surplus other additional paid-in capital
118
328
营业收入 销货收入 销货收入 销货收入 分期付款 销货收入 销货退回 销货退回 销货折让
operating revenue sales revenue sales revenue sales revenue installment sales revenue sales return sales return sales allowances
代码 1 11~ 12 111 1111
名称 资产 流动资产 现金及约当现 金 库存现金
英译 assets current assets cash and cash equivalents cash on hand
代码 2811 2814 2818 286 2861 288 2888
名称 递延收入 递延所得 税负债 其它递延 负债 存入保证 金 存入保证 金 杂项负债 杂项负债其它
1181
3281
1182
3282
权益法长 additional paid-in capital 期股权投 from investee under equity 资资本公 method 积 资本公积- additional paid-in capitaltreasury stock trans库藏股票 actions 交易 保留盈余 (或累积亏 损) 法定盈余 公积 法定盈余 公积 特别盈余 公积 意外损失 准备 改良扩充 准备 偿债准备 其它特别 盈余公积 未分配盈 余(或累积 亏损) 累积盈亏 retained earnings (accumulated deficit) legal reserve legal reserve special reserve contingency reserve improvement and expansion reserve special reserve for redemption of liabilities other special reserve retained earningsunappropriated (or accumulated deficit) accumulated profit or loss
1183 买卖远汇折价 1184 1185 1187 1188 1189 121~1 22 1211 应收收益 应收退税款 其它应收款关系人 其它应收款其它 备抵呆帐-其 它应收款 存货
33 331 3311 332 3321 3322
3323
商品存货 寄销商品
merchandise inventory
1132 应收票据贴现 discounted notes receivable 应收票据-关 系人 notes receivable-related parties
3212
1137
323
1138 其它应收票据 备抵呆帐-应 收票据 应收帐款
other notes receivable allowance for uncollec-tible accounts-notes receivable accounts receivable
3 31 311 3111
业主权益 资本 资本（或 股本） 普通股股 本 特别股股 本 预收股本 待分配股 票股利 资本 资本公积
owners' equity capital capital capital-common stock
1123
3112
capital-preferred stock capital collected in advance stock dividends to be distributed capital
3328
1212
consigned goods
335
1213
在途商品
goods in transit
3351
1219
备抵存货跌价 损失 制成品
allowance for reduction of inventory to market finished goods
3352
前期损益 调整 本期损益
prior period adjustments net income or loss for current period equity adjustments unrealized loss on market value decline of long-term equity investments unrealized loss on market value decline of long-term equity investments cumulative translation adjustment cumulative translation adjustments net loss not recognized as pension cost net loss not recognized as pension costs treasury stock treasury stock treasury stock minority interest minority interest minority interest