会计科目中英文对照全

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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。

会计科目的中英文对照

短期借款Short-term borrowing应付账款Accounts payable预计负债Projected liabilities预付账款Prepaid AccountsAAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据融通背书accommodation endorsementaccount ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期会计政策accounting policiesaccounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧累计股利accumulated dividendaccumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券行政管理会计administrative accounting administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配分配标准allocation criteriaallotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税反拖拉斯立法anti-trust legislationA/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证资产折旧年限幅度asset depreciation rangeasset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查审计线索,审计脉络audit trailaudit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算结欠余额balance duebalance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票以货易货barterbarter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度证券尽力推销协议best-efforts agreementbeta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库债券筹资bond financingbondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款英国会计学会British Accounting Associationbroker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券可提前兑回优先股callable preferred stockcall loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约。

会计科目中英文对照版

第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interest receivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision for the decline in value of inventories坏账准备：Allowance for doubtful acounts待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA）2.负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本：Paid-in capital资本公积：Additional paid-in capital盈余公积：Surplus reserves未分配利润：Retained earnings4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5.损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costs；cost of goods sold / cost of sales 其他业务支出：Other operating costs营业外支出：Non-operating expenditure销售费用：Selling expense（advertisement）管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率。

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。

会计科目中英对照(最新版)

会计科目中英文对照序号会计科目编号会计科目名称1 1001 库存现金 Cash in hand2 1002 银行存款 Cash in bank3 1012 其他货币资金 Other monetary assets4 1101 交易性金融资产Transaction Monetary Assets5 1111 应收票据 Notes receivable6 1121 应收股利 Dividend receivable7 1122 应收利息 Interest receivable8 1131 应收账款 Account receivable9 1133 其他应收款 Other receivable10 1141 坏账准备 Bad debt reserves11 1151 预付账款 account prepaid12 1401 材料采购Materials Purchasing13 1403 原材料 Raw materials14 1411 周转材料 turnover materials141101 包装物 Wrappage141102 低值易耗品 Low-value consumption goods15 1404 材料成本差异 Materials cost variance16 1405 库存商品 Goods on Hand17 1471 存货跌价准备 Inventory falling price reserves18 1511 长期股权投资 Long Term Equity Interest Investment19 1531长期应收款Long Term Receivable20 1601 固定资产 Fixed assets21 1602 累计折旧 Accumulated depreciation22 1603 固定资产减值准备 Fixed assets depreciation reserves23 1604 在建工程 Construction-in-process24 1606 固定资产清理 Liquidation of fixed assets25 1701 无形资产 Intangible assets26 1901 待处理财产损溢Unsettled G/L on assets190101 待处理流动资产损益Unsettled G/L on current assets190102 待处理固定资产损益Unsettled G/L on fixed assets27 2101 短期借款 Short-term borrowing28 2201 应付票据 Notes payable29 2202 应付账款 Account payable30 2203 预收账款 Deposit received31 2211 应付职工薪酬 payroll payable32 2161 应付股利 Dividends payable33 2221 应交税费 Tax payable222101 应交增值税 value added tax payable22210101 进项税额 Withholdings on VAT22210105 销项税额 Substituted money on VAT222102 应交营业税 Business tax payable222103 应交消费税 Consumption tax payable222104 应交资源税 Resources tax payable222105 应交所得税 Income tax payable222106 应交土地增值税 Increment tax on land value payable222107 应交城市维护建设税Tax for maintaining and building cities payable34 2241 其他应付款 Other payables35 2501 长期借款 Long-term borrowing36 2502 应付债券 Bonds payable37 27011 长期应付款 Long-term account payable38 3101 实收资本(或股本) Paid-in capital(or common stock)39 4001 资本公积 additional paid-in capital400101 资本(或股本)溢价premium on capital400102 其他资本公积 Other capital reserve40 4101 盈余公积 Surplus reserves410101 法定盈余公积 Legal surplus410102 任意盈余公积 Free surplus reserves410103 法定公益金 Legal public welfare fund41 4103 本年利润 Current year profits42 4104 利润分配 Profit distribution410401 其他转入 Other chengeover in410402 提取法定盈余公积 Withdrawal legal surplus410403 提取法定公益金 Withdrawal legal public welfare funds410409 提取任意盈余公积 Withdrawal other common accumulation fund410415 未分配利润 Undistributed profit43 5001 生产成本 Cost of manufacture500101 基本生产成本 Base cost of manufacture500102 辅助生产成本 Auxiliary cost of manufacture44 5101 制造费用 Manufacturing overhead45 6001 主营业务收入 Prime operating revenue46 6051 其他业务收入 Other operating revenue47 6201投资收益 Investment income48 6203 补贴收入 Subsidize revenue49 6301 营业外收入 NON-OPERATING INCOME50 6401 主营业务成本 Operating costs51 6405 主营业务税金及附加 Tax and associate charge52 6402 其他业务支出 Other business expense53 6601 销售费用 marketing expenses54 6602 管理费用 Adminisstrative expenses55 6603 财务费用 Finance charge56 6711 营业外支出 Nonbusiness expenditure57 6801 所得税费用 Income tax58 6901 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引言会计科目是会计核算中的基本单位，它既是会计信息的统计单位，也是会计核算的基本对象。

会计科目的设立和使用对于正确记录和反映经济活动具有重要意义。

会计科目中英文对照是在国际商务活动中至关重要的一环，能够帮助不同语言和文化背景的人员更好地理解和交流财务信息。

本文将介绍常见的会计科目中英文对照，以便帮助读者更好地掌握相关知识。

资产类科目（Asset Accounts）1.现金 (Cash)2.银行存款 (Bank Deposits)3.应收账款 (Accounts Receivable)4.存货 (Inventory)5.长期投资 (Long-term Investments)6.固定资产 (Fixed Assets)7.无形资产 (Intangible Assets)负债类科目（Liability Accounts）1.应付账款 (Accounts Payable)2.预收款项 (Prepd Expenses)3.短期借款 (Short-term Loans)4.长期借款 (Long-term Loans)5.应付利息 (Interest Payable)6.应交税费 (Taxes Payable)7.长期应付款 (Long-term Payables) 所有者权益类科目（Equity Accounts）1.资本 (Capital)2.盈余公积 (Surplus)3.利润 (Profit)4.股本 (Share Capital)5.其他综合收益 (Other Comprehensive Income)6.留存收益 (Retned Earnings)收入类科目（Revenue Accounts）1.销售收入 (Sales Revenue)2.业务收入 (Operating Revenue)3.其他收入 (Other Income)4.利息收入 (Interest Income)5.投资收益 (Investment Income)成本类科目（Expense Accounts）1.餐饮费用 (Food and Beverage Costs)2.办公费用 (Office Expenses)3.运输费用 (Transportation Expenses)4.人力资源费用 (Human Resources Expenses)5.物料费用 (Material Costs)6.折旧费用 (Depreciation Expenses)7.税费支出 (Tax Expenses)损益类科目（Profit and Loss Accounts）1.营业成本 (Operating Costs)2.销售费用 (Sales Expenses)3.管理费用 (Administrative Expenses)4.财务费用 (Financial Expenses)5.营业利润 (Operating Profit)6.净利润 (Net Profit)结论会计科目中英文对照是在进行国际商务活动和财务信息交流时必不可少的一项知识。

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。

中英文会计科目对照表(木偶整理)

other unpaid to governments
其他应交款
Other Payable
其他应付款
第3页(共75页)
Accured expense
预提费用
Other current liabilities Long-term loan Long-term payable Deferred tax liabilities Other Long-term liabilities Paid-in capital Capital reserves
股本溢价接受捐赠资产准备资产评估增值特别储备期权可供出售金融资产其他储备储备基金企业发展基金
extraction reserving fund extraction venture expansion fund appropiation of staff incentive and welfare fund dividends
其他流动负债长期借款长期应付款递延所得税负债其他长期负债实收资本资本公积
Surplus reserves
盈余公积
Current Year Profit Profit Distribution
本年利润利润分配
第4页(共75页)
Retained earnings b/f Overhead
ERP implement overhaul formation expense annuity others
ERP实施费大修理支出开办费年金其他
bank acceptance trade acceptance estimate
银行承兑商业承兑暂估
basic OT anuual bonus other bonus subsidies

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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。