会计科目中英对照表汇编

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会计科目中英对照(全)

会计科目中英比较（全）1 财产assets11~ 12流动财产current assets111现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金 /周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其余现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资-股票 short-term investments - stock 1122 短期投资-短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-得益凭据short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其余 short-term investments - other1129 备抵短期投资贬价损失allowance for reduction of short-term investment to market113 应收单据 notes receivable1131 应收单据 notes receivable1132 应收单据贴现discounted notes receivable1137 应收单据-关系人 notes receivable - related parties 1138 其余应收单据other notes receivable1139 备抵呆帐－应收单据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其余应收款other receivables1181 应收销售远汇款forward exchange contract receivable1182应收远汇款-外币forward exchange contract receivable - foreign currencies1183买卖远汇折价discount on forward ex-change contract1184 应收利润earned revenue receivable1185 应收退税款 income tax refund receivable1187 其余应收款- 关系人other receivables - related parties1188 其余应收款- 其余 other receivables - other 1189 备抵呆帐- 其余应收款allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货贬价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料 materials and supplies in transit 1229 备抵存货贬价损失allowance for reduction of inventory to market125 预支花费 prepaid expenses1251 预支薪水 prepaid payroll1252 预支租金 prepaid rents1253 预支保险费prepaid insurance1254 用品盘存office supplies1255 预支所得税prepaid income tax1258 其余预支花费other prepaid expenses126 预支款项 prepayments1261 预支货款 prepayment for purchases1268 其余预支款项other prepayments128~129 其余流动财产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted 1291 递延所得税财产deferred income tax assets1292递延兑换损失deferred foreign exchange losses 1293业主(股东)来往owners'(stockholders') current account1294 同业来往 current account with others1298 其余流动财产 -其余 other current assets - other13 基金及长久投资funds and long-term investments131基金funds1311 偿债基金 redemption fund (or sinking fund)1312 改进及扩大基金 fund for improvement and expansion1313 不测损失准备基金contingency fund1314 退休基金pension fund1318 其余基金other funds132 长久投资 long-term investments1321 长久股权投资long-term equity investments1322 长久债券投资long-term bond investments1323 长久不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance1328 其余长久投资other long-term investments1329 备抵长久投资贬价损失allowance for excess ofcost over market value of long-term investments14~ 15固定财产property , plant, and equipment141土地 land1411 土地 land1418 土地 -重估增值 land - revaluation increments142 土地改进物land improvements1421 土地改进物land improvements1428 土地改进物-重估增值 land improvements - revaluation increments1429积累折旧-土地改进物accumulated depreciation - land improvements143房子及建物buildings1431房子及建物buildings1438房子及建物-重估增值buildings -revaluation increments1439积累折旧-房子及建物accumulated depreciation - buildings144~146 机(器 )具及设施machinery and equipment 1441机(器)具machinery1448 机 (器 )具 -重估增值machinery - revaluation increments1449积累折旧-机(器 )具accumulated depreciation - machinery151 租借财产 leased assets1511 租借财产leased assets1519 积累折旧-租借财产 accumulated depreciation - leased assets152 租借权益改进leasehold improvements1521 租借权益改进leasehold improvements1529 积累折旧 - 租借权益改进accumulated depreciation - leasehold improvements156 未竣工程及预支购买设施款construction in progress and prepayments for equipment1561 未竣工程construction in progress1562 预支购买设施款prepayment for equipment158杂项固定财产 miscellaneous property, plant, and equipment1581 杂项固定财产 miscellaneous property, plant, and equipment1588 杂项固定财产 -重估增值miscellaneous property, plant, and equipment - revaluation increments1589 积累折旧 - 杂项固定财产accumulated depreciation -miscellaneous property, plant, andequipment 16 递耗费产 depletable assets161 递耗费产 depletable assets1611天然资源natural resources1618天然资源-重估增值natural resources -revaluation increments1619积累折耗-天然资源accumulated depletion - natural resources17 无形财产intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731特许权franchise174著作权copyright1741著作权copyright175计算机软件computer software1751计算机软件computer software cost176 商誉 goodwill1761 商誉goodwill177 创办费 organization costs1771 创办费organization costs178 其余无形财产other intangibles1781 递延退休金成本deferred pension costs1782 租借权益改进leasehold improvements1788 其余无形财产 -其余other intangible assets - other 18 其余财产 other assets181 递延财产 deferred assets1811 债券刊行成本deferred bond issuance costs 1812 长久预支租金long-term prepaid rent1813 长久预支保险费long-term prepaid insurance1814 递延所得税财产 deferred income tax assets1815 预支退休金prepaid pension cost1818 其余递延财产other deferred assets182 闲置财产 idle assets1821 闲置财产idle assets184 长久应收单据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长久应收单据long-term notes receivable 1842 长久应收帐款long-term accounts receivable1843 催收帐款 overdue receivables1847 长久应收单据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 1848其余长久应收款项other long-term receivables 1849 备抵呆帐 -长久应收单据及款项与催收帐款allowance for uncollectible accounts - long-term notes,accounts and overdue receivables185 出租财产 assets leased to others1851 出租财产 assets leased to others1858 出租财产-重估增值 assets leased to others - incremental value from revaluation1859 积累折旧-出租财产 accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项财产miscellaneous assets1881 受限制存款certificate of deposit - restricted 1888 杂项财产-其余miscellaneous assets2 欠债liabilities21~ 22 流动欠债 current liabilities211 短期借钱 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借钱 bank loan2114 短期借钱-业主short-term borrowings - owners 2115 短期借钱-员工short-term borrowings - employees 2117 短期借钱-关系人 short-term borrowings- related parties2118 短期借钱-其余short-term borrowings - other212 对付短期票券 short-term notes and bills payable 2121 对付商业本票 commercial paper payable2122 银行承兑汇票bank acceptance2128 其余对付短期票券other short-term notes and bills payable2129 对付短期票券折价discount on short-term notes and bills payable213 对付单据 notes payable2131 对付单据notes payable2137 对付单据-关系人 notes payable - related parties 2138 其余对付单据other notes payable214 对付帐款 accounts pay able2141 对付帐款accounts payable2147 对付帐款-关系人 accounts payable - related parties 216 对付所得税income taxes payable2161 对付所得税income tax payable217 对付花费 accrued expenses2171 对付薪工 accrued payroll2172 对付租金accrued rent payable2173 对付利息accrued interest payable2174 对付营业税accrued VAT payable2175 对付税捐-其余 accrued taxes payable- other2178 其余对付花费other accrued expenses payable218~219 其余对付款other payables2181 对付购入远汇款forward exchange contract payable2182 对付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 对付土地房子款payables on land and building purchased2185 对付设施款Payables on equipment2187 其余对付款-关系人 other payables - related parties 2191 对付股利dividend payable2192 对付盈利bonus payable2193 对付董监事酬金 compensation payable to directors and supervisors2198 其余对付款-其余other payables - other226 预收款项 advance receipts2261 预收货款sales revenue received in advance 2262 预收收入 revenue received in advance2268 其余预收款other advance receipts227 一年或一营业周期内到期长久欠债long-term liabilities-current portion2271一年或一营业周期内到期公司债corporate bonds payable - current portion2272一年或一营业周期内到期长久借钱long-term loans payable - current portion2273一年或一营业周期内到期长久对付单据及款项long-term notes and accounts payable due within one yearor one operating cycle2277 一年或一营业周期内到期长久对付单据及款项-关系人 long-term notes and accounts payables to relatedparties - current portion2278 其余一年或一营业周期内到期长久欠债 other long-term lia- bilities - current portion228~229 其余流动欠债 other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 预计售后服务 /保固欠债 estimated warrantyliabilities2291 递延所得税欠债 deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主 (股东 )来往owners' current account2294 同业来往 current account with others2298 其余流动欠债 -其余 other current liabilities - others 23 长久欠债 long-term liabilities231 对付公司债 corporate bonds payable2311 对付公司债corporate bonds payable2319 对付公司债溢 (折 )价 premium(discount) on corporate bonds payable232 长久借钱 long-term loans payable2321 长久银行借钱long-term loans payable - bank 2324 长久借钱-业主 long-term loans payable - owners 2325 长久借钱-员工 long-term loans payable - employees2327 长久借钱-关系人 long-term loans payable - related parties2328长久借钱-其余long-term loans payable - other 233长久对付单据及款项long-term notes and accounts payable2331 长久对付单据long-term notes payable2332 长久对付帐款 long-term accounts pay-able2333 长久对付租借欠债long-term capital lease liabilities2337 长久对付单据及款项-关系人 Long-term notes andaccounts payable - related parties2338其余长久对付款项other long-term payables234预计对付土地增值税 accrued liabilities for land value increment tax2341 预计对付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金欠债 accrued pension liabilities2351 应计退休金欠债accrued pension liabilities238 其余长久欠债 other long-term liabilities2388 其余长久欠债 -其余 other long-term liabilities - other28 其余欠债other liabilities281 递延欠债 deferred liabilities2811 递延收入deferred revenue2814 递延所得税欠债deferred income tax liabilities 2818 其余递延欠债other deferred liabilities286 存入保证金 deposits received2861 存入保证金guarantee deposit received288 杂项欠债 miscellaneous liabilities2888 杂项欠债-其余 miscellaneous liabilities –other3业主权益owners' equity31 资本capital311 资本（或股本）capital3111 一般股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分派股票股利stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 一般股股票溢价paid-in capital in excess ofpar- common stock3212 特别股股票溢价 paid-in capital in excess of par-preferred stock323财产重估增值准备capital surplus from assets revaluation3231财产重估增值准备capital surplus from assets revaluation324处罚财产溢价公积capital surplus from gain on disposal of assets3241处罚财产溢价公积capital surplus from gain on disposal of assets325归并公积capital surplus from business combination 3251归并公积capital surplus from businesscombination326受赠公积donated surplus3261 受赠公积donated surplus328其余资本公积other additional paid-in capital3281 权益法长久股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积 - 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保存盈利 (或积累损失 ) retained earnings (accumulated deficit)331 法定盈利公积legal reserve3311 法定盈利公积legal reserve332 特别盈利公积special reserve3321 不测损失准备contingency reserve3322 改进扩大准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption ofliabilities3328 其余特别盈利公积other special reserve335未分派盈利 (或积累损失 ) retainedearnings-unappropriated (or accumulated deficit)3351积累盈亏accumulated profit or loss3352先期损益调整prior period adjustments3353本期损益net income or loss for current period34 权益调整equity adjustments341 长久股权投资未实现贬价损失unrealized loss on market value decline of long-term equity investments 3411 长久股权投资未实现贬价损失unrealized loss on market value decline of long-term equity investments 342 积累换算调整数cumulative translation adjustment3421 积累换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股treasury stock36 少量股权 minority interest361 少量股权minority interest3611 少量股权minority interest4 营业收入operating revenue41 销货收入sales revenue411销货收入sales revenue4111 销货收入sales 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 其余营业收入other operating revenue488 其余营业收入 -其余 other operating revenue4888 其余营业收入 -其余 other operating revenue - other5 营业成本 operating costs 51 销货成本 cost of goods sold 511 销货成本cost of goods sold5111 销货成本 cost of goods sold 5112 分期付款销货成本 installment cost of goods sold 512 进货purchases 5121 进货purchases 5122 进货花费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 进料花费 charges on purchasedmaterial 5133 进料退出 material purchase returns5134 进料折让material purchase allowances 514 直接人工 direct labor 5141 直接人工direct labor515~518 制造花费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 修葺费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 员工福利employee benefits/welfare 5176 训练费training (expense) 5177 间接资料indirect materials 5188 其余制造花费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 costs58 其余营业成本other operating costs 588 其余营业成本 -其余other operating costs-other 5888 其它营业成本 -其余other operating costs - other6 营业花费operating expenses61 销售花费sellingexpenses 615~618 销售花费selling expenses6151 薪水支出 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 修葺费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 社交费entertainment (expense) 6165 捐献 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 员工福利employee benefits/welfare本文由《战略估算-管理界的工业革命》作者张熙庭采集。

会计科目中英文对照

完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。

国际会计科目对照表(中英)

精心整理ccount?帐户Accounting?system?会计系统?American?Accounting?Association?美国会计协会?American?Institute?of?CPAs?美国注册会计师协会?Audit?External?users?外部使用者?Financial?accounting?财务会计?Financial?Accounting?Standards?Board?财务会计准则委员会?Financial?forecast?财务预测?Generally?accepted?accounting?principles?公认会计原则?General-purpose?information?通用目的信息Government?Accounting?Office?政府会计办公室??Management?accounting?管理会计?Return?of?investment?投资回报?Return?on?investment?投资报酬?Securities?and?Exchange?Commission?证券交易委员会?精心整理Statement?of?cash?flow?现金流量表?Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets?Creditor?Deflation?Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨?Investing?activities?投资活动?Liabilities?负债?Solvency?清偿能力?Stable-dollar?assumption?稳定货币假设?Stockholders?股东?Stockholders?equity?股东权益?.Window?dressing?门面粉饰财会名词汉英对照表（1）会计与会计理论?会计?accounting?决策人?Decision?Maker?投资人?Investor?股东?Shareholder?债权人?Creditor?财务会计?Financial?Accounting?管理会计?Management?Accounting?成本会计?Cost?Accounting?私业会计?Private?Accounting?公众会计?Public?Accounting?注册会计师?CPA?Certified?Public?Accountant? 国际会计准则委员会?IASC? 美国注册会计师协会?AICPA?财务会计准则委员会?FASB?管理会计协会?IMA美国会计学会?AAA?税务稽核署?IRS?独资企业?Proprietorship?合伙人企业?Partnership?公司?Corporation?会计目标?Accounting?Objectives?会计假设?Accounting?Assumptions?会计要素?Accounting?Elements?会计原则?Accounting?Principles?会计实务过程?Accounting?Procedures?财务报表?Financial?Statements?财务分析Financial?Analysis?会计主体假设?Separate-entity?Assumption?精心整理货币计量假设?Unit-of-measure?Assumption?持续经营假设?Continuity （Going-concern ）?Assumption? 会计分期假设?Time-period?Assumption? 资产?Asset? 负债业主权益收入费用收益亏损配比原则?Matching?Principle?全面披露原则?Full-disclosure?（Reporting ）?Principle?客观性原则?Objective?Principle?一致性原则?Consistent?Principle? 可比性原则?Comparability?Principle?重大性原则?Materiality?Principle稳健性原则?Conservatism?Principle?权责发生制?Accrual?Basis?（2）会计循环?会计循环?Accounting?Procedure/Cycle?会计信息系统?Accounting?information?System?.帐户?Ledger?会计科目?Account?会计分录?Journal?entry?原始凭证?Source?Document?日记帐?Journal?总分类帐?General?Ledger?明细分类帐?Subsidiary?Ledger?试算平衡?Trial?Balance?现金收款日记帐?Cash?receipt?journal?现金付款日记帐?Cash?disbursements?journal? 销售日记帐?Sales?Journal?购货日记帐?Purchase?Journal?普通日记帐?General?Journal?工作底稿?Worksheet?调整分录?Adjusting?entries?结帐?Closing?entries? －－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款?现金?Cash?银行存款?Cash?in?bank?库存现金?Cash?in?hand?流动资产?Current?assets?偿债基金?Sinking?fund?定额备用金?Imprest?petty?cash?支票?Check（cheque）?银行对帐单?Bank?statement?银行存款调节表?Bank?reconciliation?statement?在途存款?Outstanding?deposit?在途支票?Outstanding?check?应付凭单?Vouchers?payable?应收帐款?Account?receivable?精心整理应收票据?Note?receivable?起运点交货价?F.O.B?shipping?point? 目的地交货价?F.O.B?destination?point? 商业折扣?Trade?discount? 现金折扣坏帐费用备抵法备抵坏帐损益表法直接冲销法?Direct?write-off?method?带息票据?Interest?bearing?note?不带息票据?Non-interest?bearing?note?出票人?Maker? 受款人?Payee?本金?Principal?利息率?Interest?rate?到期日?Maturity?date?产成品存货?Finished?goods?inventory?在产品存货?Work?in?process?inventory?原材料存货?Raw?materials?inventory?.起运地离岸价格?F.O.B?shipping?point?目的地抵岸价格?F.O.B?destination?寄销?Consignment?寄销人?Consignor?承销人?Consignee?定期盘存?Periodic?inventory?永续盘存?Perpetual?inventory购货?Purchase?购货折让和折扣?Purchase?allowance?and?discounts? 存货盈余或短缺?Inventory?overages?and?shortages?分批认定法?Specific?identification?加权平均法?Weighted?average?先进先出法?First-in,?first-out?or?FIFO?后进先出法?Lost-in,?first-out?or?LIFO?移动平均法?Moving?average?成本或市价孰低法?Lower?of?cost?or?market?or?LCM? 市价?Market?value?重置成本?Replacement?cost?可变现净值?Net?realizable?value?上限?Upper?limit?下限?Lower?limit?毛利法?Gross?margin?method?零售价格法?Retail?method?成本率?Cost?ratio?－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资?长期投资?Long-term?investment?长期股票投资?Investment?on?stocks?长期债券投资?Investment?on?bonds?成本法?Cost?method?权益法?Equity?method?精心整理合并法?Consolidation?method?股利宣布日?Declaration?date? 股权登记日?Date?of?record? 除息日?Ex-dividend?date?付息日债券面值债券折价债券溢价票面利率市场利率普通股优先股现金股利?Cash?dividends?股票股利?Stock?dividends?清算股利?Liquidating?dividends?到期日?Maturity?date? 到期值?Maturity?value?直线摊销法?Straight-Line?method?of?amortization?实际利息摊销法?Effective-interest?method?of?amortization?帐面价值?Carrying?value?应提折旧成本?Depreciation?cost?净值?Net?value?在建工程?Construction-in-process?.磨损?Wear?and?tear?过时?Obsolescence?直线法?Straight-line?method?（SL）?工作量法?Units-of-production?method?（UOP）?加速折旧法?Accelerated?depreciation?method?双倍余额递减法?Double-declining?balance?method?（DDB）?年数总和法?Sum-of-the-years-digits?method?（SYD）?以旧换新?Trade?in?经营租赁?Operating?lease?融资租赁?Capital?lease?廉价购买权?Bargain?purchase?option?（BPO）?资产负债表外筹资?Off-balance-sheet?financing?最低租赁付款额?Minimum?lease?payments－－－－－－－－－－－－－－－－－－－－－－－－? 无形资产?Intangible?assets?专利权?Patents?商标权?Trademarks,?Trade?names?着作权?Copyrights?特许权或专营权?Franchises?商誉?Goodwill?开办费?Organization?cost?租赁权?Leasehold?摊销?Amortization?－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债?负债?Liability?流动负债?Current?liability?应付帐款?Account?payable?应付票据?Notes?payable?精心整理贴现票据?Discount?notes?长期负债一年内到期部分?Current?maturities?of?long-term?liabilities应付股利?Dividends?payable?预收收益应付费用增值税营业税应付奖金债赠品和兑换券?Premiums,?coupons?and?trading?stamps? 或有事项?Contingency? 或有负债?Contingent? 或有损失?Loss?contingencies? 或有利得?Gain?contingencies?永久性差异?Permanent?difference?时间性差异?Timing?difference?应付税款法?Taxes?payable?method?抵押公司债券?Mortgage?Bonds?保证公司债券?Guaranteed?Bonds?信用公司债券?Debenture?Bonds?一次还本公司债券?Term?Bonds?.分期还本公司债券?Serial?Bonds?可转换公司债券?Convertible?Bonds? 可赎回公司债券?Callable?Bonds?可要求公司债券?Redeemable?Bonds? 记名公司债券?Registered?Bonds?无记名公司债券?Coupon?Bonds?普通公司债券?Ordinary?Bonds?收益公司债券?Income?Bonds?名义利率，票面利率?Nominal?rate? 实际利率?Actual?rate?有效利率?Effective?rate?溢价?Premium?折价?Discount?面值?Par?value?直线法?Straight-line?method?实际利率法?Effective?interest?method? 到期直接偿付?Repayment?at?maturity?提前偿付?Repayment?at?advance?偿债基金?Sinking?fund?长期应付票据?Long-term?notes?payable?抵押借款?Mortgage?loan－－－－－－－－－－－－－－－－－－－－－－－－－（10）业主权益?权益?Equity?业主权益?Owners?equity?股东权益?Stockholders?equity?投入资本?Contributed?capital?缴入资本?Paid-in?capital?股本?Capital?stock?资本公积?Capital?surplus?留存收益?Retained?earnings?精心整理核定股本?Authorized?capital?stock?实收资本?Issued?capital?stock? 发行在外股本?Outstanding?capital?stock? 库藏股?Treasury?stock? 普通股优先股股现金发行非现金发行?Issuance?for?noncash?consideration?股票的合并发行?Lump-sum?sales?of?stock?发行成本?Issuance?cost? 成本法?Cost?method?面值法?Par?value?method?捐赠资本?Donated?capital?盈余分配?Distribution?of?earnings?拨款?appropriation?－－－－－－－－－－－－－－－－－－－－－－－－－（11）财务报表?.财务报表?Financial?Statement?资产负债表?Balance?Sheet?收益表?Income?Statement?帐户式?Account?Form?报告式?Report?Form?编制（报表）?Prepare?工作底稿?Worksheet?多步式?Multi-step?单步式?Single-step?－－－－－－－－－－－－－－－－－－－－－－－－－（12）财务状况变动表?财务状况变动表中的现金基础?SCFP.Cash?Basis?（现金流量表）?财务状况变动表中的营运资金基础?SCFP.Working?Capital?Basis?（资金来源与运用表）? 营运资金?Working?Capital?全部资源概念?All-resources?concept?直接:)业务?Direct?exchanges?正常营业活动?Normal?operating?activities?财务活动?Financing?activities?投资活动?Investing?activities?－－－－－－－－－－－－－－－－－－－－－－－－－（13）财务报表分析?财务报表分析?Analysis?of?financial?statements?比较财务报表?Comparative?financial?statements?趋势百分比?Trend?percentage?比率?Ratios?普通股每股收益?Earnings?per?share?of?common?stock?股利收益率?Dividend?yield?ratio?价益比?Price-earnings?ratio?精心整理普通股每股帐面价值?Book?value?per?share?of?common?stock?资本报酬率?Return?on?investment?总资产报酬率?Return?on?total?asset?债券比率营运资本周转流动比率速动比率?Quick?ratio? 酸性试验比率?Acid?test?ratio （14）合并财务报表?合并财务报表?Consolidated?financial?statements?吸收合并?Merger?创立合并?Consolidation?（15）物价变动中的会计计量?物价变动之会计?Price-level?changes?accounting?一般物价水平会计?General?price-level?accounting?.货币购买力会计?Purchasing-power?accounting?统一币值会计?Constant?dollar?accounting?历史成本?Historical?cost?现行价值会计?Current?value?accounting?现行成本?Current?cost?重置成本?Replacement?cost?物价指数?Price-level?index?国民生产总值物价指数?Gross?national?product?implicit?price?deflator?（or?GNP?deflator）?消费物价指数?Consumer?price?index?（or?CPI）?批发物价指数?Wholesale?price?index?货币性资产?Monetary?assets?货币性负债?Monetary?liabilities?货币购买力损益?Purchasing-power?gains?or?losses?资产持有损益?Holding?gains?or?losses?未实现的资产持有损益?Unrealized?holding?gains?or?losses?现行价值与统一币值会计?Constant?dollar?and?current?cost?accounting。

会计科目中英对照汇总

财务报表财产欠债表the statement of financial position利润表the statement of comprehensive income现金流量表cashflow statement全部者权益改动表 the movement of equity ’s fund一级科目二级科目三级科目四级科目代码名称代码名称代码名称代码名称英译1 财产 assets11~ 12 流动财产 current assets11~ 13 一年内到期的流动财产current assets falling due within one year11~14非流动财产Non-current assets111 钱币资本 cash and cash equivalents1111 库存现金cash on hand1112零用金 /周转金 petty cash/revolving funds1113银行存款banks1116在途现金 cash in transit1117约当现金 cash equivalents1118其余现金及约当现金 other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票 short-term investments - stock1122短期投资-短期票券 short-term investments - short-term notes and bills1123短期投资-政府债券short-term investments - government bonds1124短期投资-得益凭据short-term investments - beneficiary certificates1125短期投资-企业债short-term investments - corporate bonds1128短期投资-其余 short-term investments - other1129备抵短期投资贬价损失allowance for reduction of short-term investment to market 交易性金融财产tradable financial assets113 应收单据 notes receivable1131 应收单据notes receivable1132应收单据贴现discounted notes receivable1137应收单据-关系人 notes receivable - related parties1138其余应收单据other notes receivable1139备抵呆帐－应收单据allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable1141 应收帐款accounts receivable1142应收分期帐款installment accounts receivable1147应收帐款-关系人 accounts receivable - related parties1149备抵呆帐－应收帐款bad debts - accounts receivable118 其余应收款other receivables1181 应收销售远汇款forward exchange contract receivable1182应收远汇款-外币 forward exchange contract receivable - foreign currencies 1183买卖远汇折价discount on forward ex-change contract1184应收利润earned revenue receivable1185应收退税款income tax refund receivable1186应收利息interest receivable1187其余应收款-关系人other receivables - related parties1188其余应收款-其余other receivables - other1189备抵呆帐- 其余应收款bad debts - other receivables1190应收股利dividend receviables121~122 存货 inventories1211 商品存货merchandise inventory1212寄销商品 consigned goods1213在途商品 goods in transit1219备抵存货贬价损失allowance for reduction of inventory to market1221制成品finished goods1222寄销制成品consigned finished goods1223副产品by-products1224在制品working in process1225委外加工working in process - outsourced1226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229备抵存货贬价损失allowance for reduction of inventory to market125预支花费 prepaid expenses1251 预支薪水prepaid payroll1252预支租金 prepaid rents1253预支保险费prepaid insurance1254用品盘存office supplies1255预支所得税prepaid income tax1258其余预支花费other prepaid expenses126预支款项 prepayments1261 预支货款prepayment for purchases1268其余预支款项other prepayments128~129 其余流动财产 other current assets1281 进项税额VAT paid ( or input tax)1282留抵税额 excess VAT paid (or overpaid V AT)1283暂付款temporary payments1284代付款 payment on behalf of others1285员工借支 advances to employees1286存出保证金refundable deposits1287受限制存款certificate of deposit-restricted1291递延所得税财产deferred income tax assets1292递延兑换损失deferred foreign exchange losses1293业主 (股东 ) 来往owners'(stockholders') current account1294同业来往 current account with others1298其余流动财产 -其余other current assets - other13 基金及长久投资funds and long-term investments131 基金 funds1311 偿债基金redemption fund (or sinking fund)1312改进及扩大基金 fund for improvement and expansion1313不测损失准备基金contingency fund1314退休基金pension fund1318其余基金other funds132长久投资 long-term investments1321 长久股权投资long-term equity investments1322长久债券投资long-term bond investments1323长久不动产投资long-term real estate in-vestments1324人寿保险现金解约价值cash surrender value of life insurance1328其余长久投资other long-term investments1329备抵长久投资贬价损失allowance for excess of cost over market value of long-term investments14~ 15 固定财产 fixed asset141 土地 land1411 土地land1418土地 -重估增值land - revaluation increments142土地改进物land improvements1421 土地改进物land improvements1428土地改进物 -重估增值 land improvements - revaluation increments1429积累折旧-土地改进物provision for provision for accumulated depreciation - land improvements143房子及建物buildings1431 房子及建物buildings1438房子及建物-重估增值buildings -revaluation increments1439积累折旧-房子及建物provision for provision for accumulated depreciation - buildings 144~146 机 (器 )具及设施 machinery and equipment1441 机 (器) 具machinery1448机 (器 )具 -重估增值machinery - revaluation increments1449积累折旧-机 (器 )具provision for provision for accumulated depreciation - machinery 1450固定财产清理disposal of fixed assets151租借财产 leased assets1511 租借财产leased assets1519积累折旧-租借财产provision for provision for accumulated depreciation - leased assets 152租借权益改进 leasehold improvements1521 租借权益改进leasehold improvements1529累积折旧 - 租赁权益改良provision for accumulated depreciation- leaseholdimprovements156未竣工程及预支购买设施款construction in progress and prepayments for equipment 1561未竣工程construction in progress1562预支购买设施款prepayment for equipment158杂项固定财产 miscellaneous property, plant, and equipment1581杂项固定财产 miscellaneous property, plant, and equipment1588杂项固定财产 -重估增值 miscellaneous property, plant, and equipment - revaluation increments1589累积折旧 - 杂项固定资产 provision for accumulated depreciation - miscellaneous property, plant, and equipment16 递耗费产 depletable assets161递耗费产 depletable assets1611天然资源natural resources1618天然资源-重估增值 natural resources -revaluation increments1619积累折耗-天然资源accumulated depletion - natural resources17无形财产 intangible assets171商标权 trademarks1711商标权trademarks172专利权 patents1721专利权 patents173特许权 franchise1731特许权franchise174著作权 copyright1741著作权copyright175计算机软件computer software1751计算机软件computer software cost176商誉 goodwill1761商誉goodwill177创办费 organization costs1771创办费organization costs178其余无形财产other intangibles1781递延退休金成本deferred pension costs1782租借权益改进leasehold improvements1788其余无形财产 -其余other intangible assets - other18其余财产 other assets181递延财产 deferred assets1811债券刊行成本 deferred bond issuance costs1812长久预支租金long-term prepaid rent1813长久预支保险费long-term prepaid insurance1814递延所得税财产 deferred income tax assets1815预支退休金prepaid pension cost1818其余递延财产other deferred assets182闲置财产 idle assets1821 闲置财产idle assets184 长久应收单据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长久应收单据long-term notes receivable1842长久应收帐款 long-term accounts receivable1843催收帐款 overdue receivables1847长久应收单据及款项与催收帐款- 关系人long-term notes, accounts and overdue receivables- related parties1848其余长久应收款项 other long-term receivables1849备抵呆帐 -长久应收单据及款项与催收帐款allowance for uncollectible accounts -long-term notes, accounts and overdue receivables185出租财产 assets leased to others1851 出租财产 assets leased to others1858出租财产-重估增值assets leased to others - incremental value from revaluation1859积累折旧-出租财产provision for accumulated depreciation - assets leased to others186存出保证金refundable deposit1861 存出保证金refundable deposits188杂项财产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888杂项财产-其余miscellaneous assets - other189可供销售金融财产available for sale financial assets190拥有至到期投资held-for-maturity investments191投资性房地产investment property192在建工程long-term contract193工程物质material held for construction of fixed assets194长久待摊花费 long-term deferred expense2 欠债 liabilities21~ 22流动欠债current liabilities21~23非流动欠债non-current liabilities211 短期借钱 short-term borrowings(debt)2111 银行透支bank overdraft2112银行借钱 bank loan2114短期借钱-业主short-term borrowings - owners2115短期借钱-员工short-term borrowings - employees2117短期借钱-关系人short-term borrowings- related parties2118短期借钱-其余short-term borrowings - other212对付短期票券 short-term notes and bills payable2121 对付商业本票commercial paper payable2122银行承兑汇票bank acceptance2128其余对付短期票券other short-term notes and bills payable2129对付短期票券折价discount on short-term notes and bills payable213对付单据 notes payable2131 对付单据notes payable2137对付单据-关系人 notes payable - related parties2138其余对付单据other notes payable214对付帐款 accounts payable2141对付帐款 accounts payable2147对付帐款-关系人 accounts payable - related parties216对付所得税income taxes payable2161对付所得税income tax payable217对付花费 accrued expenses2171对付员工薪酬accrued payroll2172对付租金accrued rent payable2173对付利息accrued interest payable2175对付税捐-其余 accrued taxes payable- other2178其余对付花费other accrued expenses payable218~219 其余对付款other payables2181 对付购入远汇款forward exchange contract payable2182对付远汇款-外币 forward exchange contract payable - foreign currencies 2183买卖远汇溢价premium on forward exchange contract2184对付土地房子款payables on land and building purchased2185对付设施款Payables on equipment2187其余对付款-关系人 other payables - related parties2191对付股利dividend payable2192对付盈利bonus payable2193对付董监事酬金 compensation payable to directors and supervisors2198其余对付款 -其余other payables - other226预收款项 advance receipts2261 预收货款sales revenue received in advance2262预收收入 revenue received in advance2268其余预收款other advance receipts228~229 其余流动欠债 other current liabilities2281 销项税额VAT received(or output tax)2283暂收款temporary receipts2284代收款receipts under custody2285估计售后服务 /保固欠债 estimated warranty liabilities2291递延所得税欠债 deferred income tax liabilities2292递延兑换利益deferred foreign exchange gain2293业主 (股东 ) 来往owners' current account2294同业来往 current account with others2298其余流动欠债 -其余 other current liabilities - others23 长久欠债 long-term liabilities231 对付债券 bonds payable2311 对付企业债corporate bonds payable2319对付企业债溢 (折 )价premium(discount) on corporate bonds payable 232长久借钱 long-term loan2321 长久银行借钱long-term loan - bank2324长久借钱-业主 long-term loan - owners2325长久借钱-员工 long-term loan - employees2327长久借钱-关系人 long-term loan - related parties2328长久借钱-其余 long-term loan - other233长久对付单据及款项long-term notes and accounts payable2331长久对付单据long-term notes payable2332长久对付款long-term accounts payable2333长久对付租借欠债long-term capital lease liabilities2337长久对付单据及款项-关系人 Long-term notes and accounts payable - related parties 2338其余长久对付款项 other long-term payables234估计对付土地增值税 accrued liabilities for land value increment tax2341估计对付土地增值税estimated accrued land value incremental tax pay-able235应计退休金欠债accrued pension liabilities2351应计退休金欠债accrued pension liabilities238其余长久欠债 other long-term liabilities2388其余长久欠债 -其余 other long-term liabilities - other28 其余欠债 other liabilities281递延欠债 deferred liabilities2811递延收入deferred revenue2814递延所得税欠债deferred income tax liabilities2818其余递延欠债other deferred liabilities2819专项对付款accounts payable for specialized terms2820估计欠债provision for liabilities286存入保证金deposits received2861存入保证金guarantee deposit received288杂项欠债 miscellaneous liabilities2888杂项欠债-其余miscellaneous liabilities - other3 业主权益 owners' equity31资本 capital311实收资本（或股本）capital3111一般股股本capital - common stock3112特别股股本capital - preferred stock3113预收股本 capital collected in advance3114待分派股票股利stock dividends to be distributed32 资本公积 capital reserve321股票溢价 capital reserve in excess of par3211一般股股票溢价 capital reserve in excess of par- common stock3212特别股股票溢价 capital reserve in excess of par- preferred stock323财产重估增值准备capital reserve from assets revaluation3231财产重估增值准备 capital reserve from assets revaluation324处罚财产溢价公积capital reserve from gain on disposal of assets3241处罚财产溢价公积capital reserve from gain on disposal of assets325归并公积 capital reserve from business combination3251归并公积 capital reserve from business combination326受赠公积donated surplus3261受赠公积 donated surplus328其余资本公积other capital reserve3281权益法长久股权投资资本公积capital reserve from investee under equity method3282资本公积 - 库存股票交易capital reserve - treasury stock trans-actions33盈利公积earnings reserve331法定盈利公积legal reserve3311法定盈利公积legal reserve332特别盈利公积special reserve3321不测损失准备contingency reserve3322改进扩大准备improvement and expansion reserve3323偿债准备special reserve for redemption of liabilities3328其余特别盈利公积other special reserve335未分派利润retained earnings (or accumulated deficit)3351积累盈亏 accumulated profit or loss3352先期损益调整prior period adjustments3353本期损益net income or loss for current period34权益调整 equity adjustments341长久股权投资未实现贬价损失unrealized loss on market value decline of long-term equity investments3411长久股权投资未实现贬价损失unrealized loss on market value decline of long-term equity investments342积累换算调整数cumulative translation adjustment3421积累换算调整数cumulative translation adjustments343未认列为退休金成本之净损失net loss not recognized as pension cost 3431未认列为退休金成本之净损失net loss not recognized as pension costs35库存股 treasury stock351库存股treasury stock3511库存股treasury stock36少量股权 minority interest361少量股权minority interest3611少量股权minority interest4 营业收入 operating revenue41 销货收入sales revenue411 销货收入sales revenue4111销货收入sales revenue4112 分期付款销货收入installment sales revenue417销货退回sales return4171销货退回sales return419销货折让sales allowances4191销货折让 sales discounts and allowances46劳务收入 service revenue461劳务收入service revenue4611劳务收入service revenue47 业务收入 agency revenue471业务收入agency revenue4711业务收入agency revenue48 其余营业收入other operating revenue488其余营业收入 -其余 other operating revenue4888其余营业收入 -其余 other operating revenue - other 5 营业成本 operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111销货成本cost of goods sold5112分期付款销货成本 installment cost of goods sold512进货purchases5121进货purchases5122进货花费purchase expenses5123进货退出purchase returns5124进货折让 charges on purchased merchandise513进料 materials purchased 5131进料 material purchased5132进料花费 charges on purchased material5133进料退出material purchase returns5134进料折让material purchase allowances514直接人工direct labor5141直接人工direct labor515~518制造花费manufacturing overhead5151间接人工indirect labor5152租金支出rent expense, rent5153文具用品office supplies (expense)5154旅费 travelling expense, travel5155运费 shipping expenses, freight5156邮电费postage (expenses)5157修葺费 repair(s) and maintenance (expense )5158包装费packing expenses5161水电瓦斯费utilities (expense)5162保险费insurance (expense)5163加工费manufacturing overhead - outsourced5166税捐 taxes5168折旧 depreciation expense5169各项耗竭及摊提various amortization5172伙食费 meal (expenses)5173员工福利employee benefits/welfare5176训练费training (expense)5177间接资料indirect materials5188其余制造花费other manufacturing expenses56 劳务成本制service costs561劳务成本service costs5611 劳务成本service costs57 业务成本agency costs571业务成本agency costs5711 业务成本agency costs58 其余营业成本other operating costs588其余营业成本 -其余 other operating costs-other5888其余营业成本 -其余 other operating costs - other6 营业花费operating expenses61 销售花费selling expenses615~618销售花费selling expenses6151 薪水支出payroll expense6152租金支出rent expense, rent6153文具用品office supplies (expense)6154旅费 travelling expense, travel6155运费shipping expenses, freight6156邮电费postage (expenses)6157修葺费 repair(s) and maintenance (expense)6159广告费advertisement expense, advertisement6161水电瓦斯费utilities (expense)6162保险费insurance (expense)6164社交费entertainment (expense)6165捐献donation (expense)6166税捐 taxes6167呆帐损失 loss on uncollectible accounts6168折旧depreciation expense6169各项耗竭及摊提various amortization6172伙食费meal (expenses)6173员工福利employee benefits/welfare6175佣金支出commission (expense)6176训练费training (expense)6188其余销售花费other selling expenses62 管理及总务花费general & administrative expenses625~628管理及总务花费general & administrative expenses 6251 薪水支出payroll expense6252租金支出rent expense, rent6253文具用品office supplies6254旅费travelling expense, travel6255运费shipping expenses,freight6256邮电费postage (expenses)6257修葺费 repair(s) and maintenance (expense)6259广告费advertisement expense, advertisement6261水电瓦斯费utilities (expense)6262保险费insurance (expense)6264社交费entertainment (expense)6265捐献donation (expense)6266税捐 taxes6267呆帐损失 loss on uncollectible accounts6268折旧 depreciation expense6269各项耗竭及摊提various amortization6271外销损失 loss on export sales6272伙食费meal (expenses)6273员工福利employee benefits/welfare6274研究发展花费research and development expense6275佣金支出commission (expense)6276训练费training (expense)6278劳务费 professional service fees6288其余管理及总务花费other general and administrative expenses63 研究发展花费 research and development expenses635~638研究发展花费research and development expenses6351 薪水支出payroll expense6352租金支出rent expense, rent6353文具用品 office supplies6354旅费 travelling expense, travel6355运费 shipping expenses, freight6356邮电费postage (expenses)6357修葺费 repair(s) and maintenance (expense)6361水电瓦斯费utilities (expense)6362保险费 insurance (expense)6364社交费entertainment (expense)6366税捐 taxes6368折旧 depreciation expense6369各项耗竭及摊提various amortization6372伙食费meal (expenses)6373员工福利 employee benefits/welfare6376训练费 training (expense)6378其余研究发展花费other research and development expenses7 营业外收入及花费non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712投资利润investment income7121 权益法认列之投资利润investment income recognized under equity method 7122股利收入dividends income7123短期投资市价上升利益gain on market price recovery of short-term investment 713兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714处罚投资利润gain on disposal of investments7141 处罚投资利润gain on disposal of investments715处罚财产溢价收入gain on disposal of assets7151处罚财产溢价收入gain on disposal of assets748其余营业外收入other non-operating revenue7481捐献收入donation income7482租金收入rent revenue/income7483佣金收入commission revenue/income7484销售下脚及废料收入revenue from sale of scraps7485存货盘盈 gain on physical inventory7486存货贬价上升利益gain from price recovery of inventory7487坏帐转回利益gain on reversal of bad debts7488其余营业外收入 -其余other non-operating revenue- other items75~ 78营业外花费non-operating expenses751利息花费interest expense7511利息花费interest expense752投资损失investment loss7521权益法认列之投资损失investment loss recog- nized under equity method7523短期投资未实现贬价损失unrealized loss on reduction of short-term investments to market753兑换损失foreign exchange loss7531兑换损失foreign exchange loss754处罚投资损失loss on disposal of investments7541处罚投资损失loss on disposal of investments755处罚财产损失loss on disposal of assets7551处罚财产损失loss on disposal of assets788其余营业外花费other non-operating expenses7881歇工损失 loss on work stoppages7882灾祸损失casualty loss7885存货盘损 loss on physical inventory7886存货贬价及呆板损失loss for market price decline and obsolete and slow-moving inventories7888其余营业外花费 -其余 other non-operating expenses- other8 所得税花费 (或利益 ) income tax expense (or benefit)81所得税花费 (或利益 ) income tax expense (or benefit)811 所得税花费 (或利益 )income tax expense (or benefit)8111所得税花费（或利益）income tax expense ( or benefit)9 非常常营业损益nonrecurring gain or loss91休业部门损益gain(loss) from discontinued operations911休业部门损益- 休业前营业损益income(loss)from operations of discontinued segments9111休业部门损益-休业前营业损益income(loss)from operations of discontinued segment912休业部门损益 -处罚损益gain(loss) from disposal of discontinued segments 9121休业部门损益 -处罚损益gain(loss) from disposal of discontinued segment92 特别损益 extraordinary gain or loss921特别损益 extraordinary gain or loss9211特别损益 extraordinary gain or loss93 会计原则改动积累影响数cumulative effect of changes in accounting principles931会计原则改动积累影响数cumulative effect of changes in accounting principles 9311会计原则改动积累影响数cumulative effect of changes in accounting principles 94少量股权净利 minority interest income941 少量股权净利minority interest income9411 少量股权净利 minority interest income。

会计科目中英文对照(全)

1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks 0 g1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-terminvestments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other========================================================================== ======2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors 2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other========================================================================== ======3 所有者权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest========================================================================== ======4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other========================================================================== ======5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor ······································································································································································································、··515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它 other operating costs - other================================================================================ 6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense a6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用 other research and development 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 revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益 investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用 interest expense752 投资损失 investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 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 loss91 停业部门损益 gain(loss) from discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued 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 segments9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数 cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利 minority interest income9411 少数股权净利 minority interest in【本文档内容可以自由复制内容或自由编辑修改内容期待你的好评和关注，我们将会做得更好】感谢您的支持与配合，我们会努力把内容做得更好！。

(新准则)中英文会计科目对照

(新准则)中英文会计科目对照中英文会计科目对照表参考中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equiva lents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving f unds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investmen ts - stock1122 短期投资-短期票券short-term invest ments - short-term notes and bills1123 短期投资-政府债券short-term invest ments - government bonds1124 短期投资-受益凭证short-term invest ments - beneficiary certificates1125 短期投资-公司债short-term investm ents - corporate bonds1128 短期投资-其它short-term investmen ts - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to ma rket113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes recei vable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for u ncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts r eceivable1147 应收帐款-关系人accounts receivabl e - related parties1149 备抵呆帐－应收帐款allowance for u ncollec- tible accounts - accounts receiv able118 其它应收款other receivables1181 应收出售远汇款forward exchange co ntract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward e x-change contract1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receiv able1187 其它应收款- 关系人other receivable s - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivabl es121~122 存货inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for redu ction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished good s1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsour ced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies i n transit1229 备抵存货跌价损失allowance for redu ction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expense s126 预付款项prepayments1261 预付货款prepayment for purchases 1268 其它预付款项other prepayments 128~129 其它流动资产other current asset s1281 进项税额VAT paid ( or input tax) 1282 留抵税额excess VAT paid (or overp aid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees 1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign excha nge losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with other s1298 其它流动资产-其它other current ass ets - other13 基金及长期投资funds and long-term in vestments131 基金funds1311 偿债基金redemption fund (or sinkin g fund)1312 改良及扩充基金fund for improvemen t and expansion1313 意外损失准备基金contingency fund 1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity invest ments1322 长期债券投资long-term bond invest ments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term invest ments1329 备抵长期投资跌价损失allowance for excess of cost over market value of lon g-term investments14~ 15 固定资产property , plant, and eq uipment141 土地land1411 土地land1418 土地-重估增值land - revaluation incr ements142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated d epreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -reval uation increments1439 累积折旧-房屋及建物accumulated d epreciation - buildings144~146 机(器)具及设备machinery and eq uipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - reval uation increments1449 累积折旧-机(器)具accumulated depr eciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated dep reciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvement s1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements 156 未完工程及预付购置设备款constructio n in progress and prepayments for equi pment1561 未完工程construction in progress 1562 预付购置设备款prepayment for equi pment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revalua tion increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, pl ant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated dep letion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension c osts1782 租赁权益改良leasehold improvement s1788 其它无形资产-其它other intangible a ssets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuan ce costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid in surance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost 1818 其它递延资产other deferred assets 182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-ter m notes , accounts and overdue receivables1841 长期应收票据long-term notes recei vable1842 长期应收帐款long-term accounts rec eivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue r eceivables- related parties1848 其它长期应收款项other long-term re ceivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts -long-term notes, accounts and overdue receivables185 出租资产assets leased to others 1851 出租资产assets leased to others 1858 出租资产-重估增值assets leased to others - incremental value from revaluat ion1859 累积折旧-出租资产accumulated dep reciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits 188 杂项资产miscellaneous assets 1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(deb t)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowing s - owners2115 短期借款-员工short-term borrowing s - employees2117 短期借款-关系人short-term borrowi ngs- related parties2118 短期借款-其它short-term borrowing s - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper pa yable2122 银行承兑汇票bank acceptance 2128 其它应付短期票券other short-term n otes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - rel ated parties2138 其它应付票据other notes payable 214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable -related parties216 应付所得税income taxes payable 2161 应付所得税income tax payable 217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable 2174 应付营业税accrued VAT payable 2175 应付税捐-其它accrued taxes payabl e- other2178 其它应付费用other accrued expense s payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward e xchange contract2184 应付土地房屋款payables on land an d building purchased2185 应付设备款Payables on equipment 2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payabl e to directors and supervisors2198 其它应付款-其它other payables - ot her226 预收款项advance receipts2261 预收货款sales revenue received i n advance2262 预收收入revenue received in advan ce2268 其它预收款other advance receipts 227 一年或一营业周期内到期长期负债long-t erm liabilities -current portion2271 一年或一营业周期内到期公司债corp orate 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 pay able due within one year or one operatin g cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accou nts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current porti on228~229 其它流动负债other current liabili ties2281 销项税额VAT received(or output t ax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated war ranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign excha nge gain2293 业主(股东)往来owners' current acco unt2294 同业往来current account with other s2298 其它流动负债-其它other current liabi lities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payabl e2311 应付公司债corporate bonds payab le2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable 2321 长期银行借款long-term loans paya ble - bank2324 长期借款-业主long-term loans paya ble - owners2325 长期借款-员工long-term loans paya ble - employees2327 长期借款-关系人long-term loans pa yable - related parties2328 长期借款-其它long-term loans paya ble - other233 长期应付票据及款项long-term notes a nd accounts payable2331 长期应付票据long-term notes paya ble2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital l ease liabilities2337 长期应付票据及款项-关系人Long-ter m notes and accounts payable - related parties2338 其它长期应付款项other long-term pa yables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accr ued land value incremental tax pay-able 235 应计退休金负债accrued pension liabil ities2351 应计退休金负债accrued pension li abilities238 其它长期负债other long-term liabilitie s2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilitie s286 存入保证金deposits received2861 存入保证金guarantee deposit recei ved288 杂项负债miscellaneous liabilities 2888 杂项负债-其它miscellaneous liabil ities - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stoc k3112 特别股股本capital - preferred stock 3113 预收股本capital collected in advanc e3114 待分配股票股利stock dividends to b e distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess o f par3211 普通股股票溢价paid-in capital in e xcess of par- common stock3212 特别股股票溢价paid-in capital in exc ess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus fr om assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus fr om gain on disposal of assets325 合并公积capital surplus from busine ss combination3251 合并公积capital surplus from busi ness combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-incapital3281 权益法长期股权投资资本公积additio nal paid-in capital from investee under e quity method3282 资本公积- 库藏股票交易additional pa id-in capital - treasury stock trans-action s33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve 3322 改良扩充准备improvement and expa nsion reserve3323 偿债准备special reserve for redemp tion of liabilities3328 其它特别盈余公积other special reser ve335 未分配盈余(或累积亏损) retained earni ngs-unappropriated (or accumulated defic it)3351 累积盈亏accumulated profit or los s3352 前期损益调整prior period adjustmen ts3353 本期损益net income or loss for cur rent period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealiz ed loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unreali zed loss on market value decline of long -term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translati on adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net los s not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales r evenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allo wances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue 488 其它营业收入-其它other operating r evenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased mer chandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased mat erial5133 进料退出material purchase returns 5134 进料折让material purchase allowanc es514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhea d5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel5155 运费shipping expenses, freight 5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (e xpense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - ou tsourced5166 税捐taxes5168 折旧depreciation expense5169 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 materials5188 其它制造费用other manufacturing e xpenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs 588 其它营业成本-其它other operating c osts-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses 6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (e xpense)6159 广告费advertisement expense, adve rtisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense) 6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible acco unts6168 折旧depreciation expense6169 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 expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & admi nistrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (e xpense)6259 广告费advertisement expense, adve rtisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense) 6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提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 develop ment expense6275 佣金支出commission (expense) 6276 训练费training (expense)6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and developme nt expenses635~638 研究发展费用research and dev elopment expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel 6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (e xpense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense) 6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various 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 expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense) 71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income 712 投资收益investment income7121 权益法认列之投资收益investment in come recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on marke t price recovery of short-term investment713 兑换利益foreign exchange gain 7131 兑换利益foreign exchange gain 714 处分投资收益gain on disposal of inv estments7141 处分投资收益gain on disposal of i nvestments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating r evenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/incom e7484 出售下脚及废料收入revenue from sal e of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price re covery of inventory7487 坏帐转回利益gain on reversal of ba d debts7488 其它营业外收入-其它other non-opera ting revenue- other items75~ 78 营业外费用non-operating expense s751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment lo ss recog- nized under equity method 7523 短期投资未实现跌价损失unrealized lo ss on reduction of short-term investment s to market753 兑换损失foreign exchange loss 7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of inv estments7541 处分投资损失loss on disposal of i nvestments755 处分资产损失loss on disposal of ass ets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating e xpenses7881 停工损失loss on work stoppages 7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-mov ing inventories7888 其它营业外费用-其它other non-opera ting expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expe nse (or benefit)8111 所得税费用（或利益）income tax e xpense ( or benefit)9 非经常营业损益nonrecurring gain or lo ss91 停业部门损益gain(loss) from disconti nued operations911 停业部门损益-停业前营业损益income (loss) from operations of discontinued s egments9111 停业部门损益-停业前营业损益incom e(loss) from operations of discontinued segment912 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) fr om disposal of discontinued segment92 非常损益extraordinary gain or loss 921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or los s93 会计原则变动累积影响数cumulative effe ct of changes in accounting principles 931 会计原则变动累积影响数cumulative effect of changes in accounting principle s9311 会计原则变动累积影响数cumulative effect of changes in accounting principl es94 少数股权净利minority interest income 941 少数股权净利minority interest inco me9411 少数股权净利minority interest inco m。

常用会计科目中英文对照表

39
1703
无形资产减值准备
Allowance for intangible assetsamortization
40
1711
商誉
Good will
41
1801
长期待摊费用
Long-term deferred expense
42
1811
递延所得税资产
Deferred income tax assets
5
1121
应收票据
Notesreceivable
6
1122
应收账款
Accounts receivable
7
1123
预付账款
Accountsprepaid
8
1131
应收股利
Dividendsreceivable
9
1132
应收利息
Interestreceivable
11
1231
其它应收款
Otherreceivables
(sale; purchase)
52
222102
---应交营业税
Business tax payable
53
222103
---应交消费税
Consumption tax payable
54
222104
---应交资源税
Resource tax payable
55
222105
---应交所得税
Income tax payable
应付账款
Accounts payable
48
2205
预收账款
Accounts received in advance
49

会计科目中英文对照

accelerated depreciation method authorization of stock 额定股本加速折旧法average-cost method 平均成本法account bad-debt expense 坏帐费用账户 balance sheet 资产负债表account payable bank reconciliation 银行存款余额调节表应付账款bank statement 银行对账单account receivable board of directors 董事会应收账款bond 债券accountant bond discount 债券折价会计师、会计人员 bond premium 债券溢价accounting book value 账面价值会计 brand names 商标accounting cycle breakeven point 保本点、盈亏平衡点会计循环budget 预算accounting equation capital 资本、资金会计等式capital expenditure 资本性支出accounting information system cash budget 现金预算会计信息系统cash disbursements journal 现金支出日记账accrual-basis accounting cash flow 现金流量应计制会计、权责发生制会计cash payment journal 现金支出日记账accrued expense cash receipts journal 现金收入日记账应计费用、预提费用cash-basis accounting 现金收付制会计accrued revenue certified management accountant(CMA) 注册管理会计师应计收入certified public accountant(CPA) 注册公共会计师accumulated depreciation chart of accounts 会计科目表累计折旧check register 支票登记簿acid-test ratio closing entries 结账分录酸性测试比率，速动比率closing the accounts 结账additional paid-in capital collection period 收账日期超额缴入股本common stock 普通股adjusted trial balance conservatism 保守主义、稳健原则调整后试算平衡表contingent liability 或有负债adjusting entry contra account 备抵账户调整分录control account 统驭账户aging-of-accounts method controller 主记长账龄分析法copyright 版权allowance for doubtful accounts corporation 公司坏帐准备cost allocation 成本归集allowance for uncollectible accounts cost of capital 资本成本坏帐准备cost of good sold 商品销售成本allowance method cost of goods available for sale 可供销售商品成本备抵法cost of sales 销售成本amortization cost-benefit analysis 成本-效益分析摊销credit 贷asset credit memorandum or credit memo 贷项备忘录资产creditor 债权人audit current asset 流动资产审计current liability 流动负债current ratio 流动比率database 数据库days’ sales in receivablesdebit 借debit memo 借项备忘录debt ratio 负债比率debtor 债务人deferred revenue 递延收入depletion expense 折耗费用deposit in transit 未达账项depreciation 折旧direct cost 直接成本direct write-off method 直接注销法disclosure principle 充分披露原则dividends 股利double-declining-balance depreciation method 双倍余额递减法due date 到期日earnings per share 每股收益efficient capital market 有效资本市场employee compensation 员工薪酬entity 实体estimated residual value 预估残余价值expense 费用extraordinary gains and loss 营业外收入和支出financial accounting 财务会计Financial Accounting Standards Board(FASB) 财务会计准则委员会financial budget 财务预算financial statements 财务报表finished goods inventory 完工产品存货（产成品、库存商品）first-in, first-out 先进先出法fiscal year 会计年度fixed asset 固定资产fixed cost 固定成本flexible budget 弹性预算foreign-currency exchange rate 汇率franchises 特许经营权general journal 普通日记账general ledger 总账generally accepted accounting principles(GAAP) 公认会计原则goodwill 商誉gross margin 总边际gross profit 毛利gross profit percentage 毛利率historical cost 历史成本horizontal analysis 水平分析法imprest system 定额备用金制income from operations 主营业务收入income statement 利润表、损益表income summary 收益汇总indirect cost 间接成本intangible asset 无形资产interest rate 利率internal control 内部控制inventory 存货inventory turnover 存货周转率invoice 发票journal 日记账last-in, first-out(LIFO) 后进先出法lease 租赁ledger 分类账lesser 承租者lessor 出租者liability 负债licenses 执照liquidation 清偿liquidity 偿付能力long-term asset 长期资产long-term liability 长期负债low-of-cost-or-market rule 成本与市价孰低法maker of a note 出票人management accounting 管理会计market value 市价matching principle 配比原则materials inventory 库存原材料maturity date 到期日maturity value 到期价值merchandising company 商业企业mixed cost 混合成本mortgage 抵押multi-step income statement 多步式损益表net earnings 净收益net income 净收益net loss 净损失net present value 净现值net profit 净利润net purchases 购货净额net sales 销售净额nominal account 名义账户nonsufficient funds check 空头支票（资金不足支票）normal balance 正常余额note payable 应付票据note period 票据期限note receivable 应收票据note term 票据条款operating cycle 营运周期operating expense 营业费用operating income 营业收入operating lease 经营性租赁opportunity cost 机会成本other expense 其它费用other revenue 其他收入outstanding check 未处理支票outstanding stock 发行在外股票owner withdrawals 业主提款owner’s equity 股东权益、所有者权益、业主权益paid-in capital 缴入股本par value 每股面值parent company 母公司partnership 合伙patent 专利权payroll 工资periodic inventory system 定期盘存制、实地盘存制permanent account 永久账户perpetual inventory system 账面盘存制、永续盘存制petty cash 零用现金plant asset 厂场资产postclosing trial balance 结账后试算平衡表posting 结账preferred stock 优先股prepaid expense 预付费用、待摊费用principle 本金proprietorship 独资purchases journal 购货日记账quick ratio 速动比率rate of return on common stockholders’ equity 普通股股东权益收益率rate of return on total assets 总资产报酬率real account 实账户retained earnings 留存收益return on equity 权益报酬率revenue 收入revenue principle 收入实现制reversing entry 转回分录sales 销售收入sales discount 销售折扣sales journal 销售日记账sales on credit terms 赊销sales returns and allowance 销售退回及折让sales revenue 销售收入shareholder 股东short-term note payable 短期应付票据single-step income 单步式损益表special journal 特种日记账specific-unit-cost method 个别计价法standard cost 标准成本statement of cash flows 现金流量表statement of financial position 财务状况表statement of owner’s equity 所有者权益变动表static budget 静态预算straight-line depreciation method 直线折旧法subsidiary company 子公司subsidiary ledger 明细分类账sunk cost 沉没成本target cost 目标成本temporary account 临时账户time value of money 货币时间价值time-period concept 会计分期假设trademark 商标transaction 交易treasury stock 库存股份trial balance 试算平衡表unearned revenue 未实现收入units-of-production depreciation method 工作量折旧法variable cost 变动成本vertical analysis 垂直分析法weighted-average cost method 价权平均计价法work sheet 工作底稿working capital 营运资金。

中国会计科目中英文对照(最全版)-30页word资料

中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券short-term investments - short-term notes and bills1123 短期投资 -政府债券short-term investments - governme nt bonds1124 短期投资 -受益凭证short-term investments - benefici ary certificates1125 短期投资 -公司债short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-t erm investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据 -关系人notes receivable - related parties 1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accou nts- notes receivable114 应收帐款 accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款 -关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accou nts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款 -外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款 - 关系人other receivables - related partie s1188 其它应收款 - 其它other receivables - other1189 备抵呆帐 - 其它应收款allowance for uncollec- tible acc ounts - other receivables121~122 存货 inventories1211 商品存货merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失allowance for reduction of inventor y to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产 other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支 advances to employees1286 存出保证金refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来 current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insur ance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物land improvements1428 土地改良物 -重估增值land improvements - revaluation increments1429 累积折旧 -土地改良物accumulated depreciation - land im provements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值buildings -revaluation increments1439 累积折旧 -房屋及建物accumulated depreciation - buildin gs144~146 机(器)具及设备 machinery and equipment1441 机(器)具machinery1448 机(器)具 -重估增值machinery - revaluation increment s1449 累积折旧 -机(器)具accumulated depreciation - machiner y151 租赁资产 leased assets1511 租赁资产leased assets1519 累积折旧 -租赁资产accumulated depreciation - leased as152 租赁权益改良 leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - lease hold improvements156 未完工程及预付购置设备款 construction in progress and prepa yments for equipment1561 未完工程construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscella neous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation incremen ts1619 累积折耗 -天然资源accumulated depletion - natural reso17 无形资产 intangible assets171 商标权 trademarks1711 商标权trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权franchise174 著作权 copyright1741 著作权copyright175 计算机软件 computer software1751 计算机软件computer software cost176 商誉 goodwill1761 商誉goodwill177 开办费 organization costs1771 开办费organization costs178 其它无形资产 other intangibles1781 递延退休金成本deferred pension costs 1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - othe r18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs 1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, ac counts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产assets leased to others1858 出租资产 -重估增值assets leased to others - incrementa l value from revaluation1859 累积折旧 -出租资产accumulated depreciation - assets le ased to others186 存出保证金 refundable deposit1861 存出保证金refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产 -其它miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款 bank loan2114 短期借款 -业主short-term borrowings - owners2115 短期借款 -员工short-term borrowings - employees2117 短期借款 -关系人short-term borrowings- related part ies2118 短期借款 -其它short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payab le2129 应付短期票券折价discount on short-term notes and bi lls payable213 应付票据 notes payable2131 应付票据notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据other notes payable214 应付帐款 accounts pay able2141 应付帐款accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币forward exchange contract payable - fo reign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款 -其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land valueincremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other2185 应付设备款Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款 -其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 业主权益 owners' equity31 资本 capital311 资本（或股本）capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal ofassets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination 3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积 donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment 3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权 minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入 service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入 agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本 operating costs51 销货成本 cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本 installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让 charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工 indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费 travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐 taxes5168 折旧depreciation expense5169 各项耗竭及摊提var ious amortization5172 伙食费 meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本 other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费 travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提var ious amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提var ious amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用 research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费 insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧 depreciation expense6369 各项耗竭及摊提var ious amortization6372 伙食费meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入 non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory 7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用interest expense7511 利息费用 interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction ofshort-term investments to market753 兑换损失foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它 other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益 nonrecurring gain or loss91 停业部门损益 gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利minority interest income9411 少数股权净利 minority interest income希望以上资料对你有所帮助，附励志名言3条：1、宁可辛苦一阵子，不要苦一辈子。

会计科目中英对照汇总.docx

财务报表资产负债表the statement of financial position利润表the statement of comprehensive income现金流量表cashflow statement所有者权益变动表the movement of equity’s fund一级科目二级科目三级科目四级科目代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 流动资产current assets11~ 13 一年内到期的流动资产current assets falling due within one year11~14 非流动资产Non-current assets111 货币资金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 交易性金融资产tradable financial assets113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款bad debts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1186 应收利息interest receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款bad debts - other receivables1190 应收股利dividend receviables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品working in process1225 委外加工working in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V A T paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产fixed asset141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物provision for provision for accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物provision for provision for accumulated depreciation - buildings 144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具provision for provision for accumulated depreciation - machinery 1450 固定资产清理disposal of fixed assets151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产provision for provision for accumulated depreciation - leased assets 152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良provision for accumulated depreciation - leaseholdimprovements156 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 progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产provision for accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产provision for accumulated depreciation - assets leased to others 186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other189 可供出售金融资产available for sale financial assets190 持有至到期投资held-for-maturity investments191 投资性房地产investment property192 在建工程long-term contract193 工程物资material held for construction of fixed assets194 长期待摊费用long-term deferred expense2 负债liabilities21~ 22 流动负债current liabilities21~23 非流动负债non-current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts payable2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付职工薪酬accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付债券bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loan2321 长期银行借款long-term loan - bank2324 长期借款-业主long-term loan - owners2325 长期借款-员工long-term loan - employees2327 长期借款-关系人long-term loan - related parties2328 长期借款-其它long-term loan - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付款long-term accounts payable2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able 235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities2819 专项应付款accounts payable for specialized terms2820 预计负债provision for liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 业主权益owners' equity31 资本capital311 实收资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed32 资本公积capital reserve321 股票溢价capital reserve in excess of par3211 普通股股票溢价capital reserve in excess of par- common stock3212 特别股股票溢价capital reserve in excess of par- preferred stock323 资产重估增值准备capital reserve from assets revaluation3231 资产重估增值准备capital reserve from assets revaluation324 处分资产溢价公积capital reserve from gain on disposal of assets3241 处分资产溢价公积capital reserve from gain on disposal of assets325 合并公积capital reserve from business combination3251 合并公积capital reserve from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other capital reserve3281 权益法长期股权投资资本公积capital reserve from investee under equity method 3282 资本公积- 库存股票交易capital reserve - treasury stock trans-actions33 盈余公积earnings reserve331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配利润retained earnings (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库存股treasury stock351 库存股treasury stock3511 库存股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制service costs561 劳务成本service costs5611 劳务成本service costs57 业务成本agency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 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 gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 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 segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles 9311 会计原则变动累积影响数cumulative effect of changes in accounting principles 94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

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会计科目中英对比表
1001 现金 Cash on hand
1002 银行存款 Cash in bank

1009 其他货币资金 Other monetary fund
100901 外埠存款 Deposit in other cities
100902 银行本票 Cashier's cheque
100903 银行汇票 Bank draft
100904 信用卡 Credit card
100905 信用保证金 Deposit to creditor
100906 存出投资款 Cash in investing account
1101 短期投资 Short-term investments
110101 股票 Short-term stock investments
110102 债券 Short-term bond investments
110203 基金 Short-term fund investments
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110110 其他 Other short-term investments
1102
短期投资跌价预备 Provision for loss on decline in value of short-term
investments
1111 应收票据 Notes receivable
1121 应收股利 Dividends receivable
1131 应收账款 Accounts receivable
1133 其他应收款 Other receivable
1141 坏账预备 Provision for bad debts
1151 预付账款 Advance to suppliers
1161 应收补贴款 Subsidy receivable
1201 物资采购 Materials purchased
1211 原材料 Raw materials
1221 包装物 Containers
1231 低值易耗品 Low cost and short lived articles

1232 材料成本差异 Cost variances of material
1241 自制半成品 Semi-finished products
1243 库存商品 Merchandise inventory

1244
商品进销差价 Margin between selling and purchasing price on
merchandise
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1251 托付加工物资 Material on consignment for further processing
1261 托付代销商品 Goods on consignment- out
1271 受托代销商品 Goods on consignment-in
1281 存货跌价预备 Provision for impairment of inventories
1291 分期收款发出商品 Goods on installment sales
1301 待摊费用 Prepaid expense
1401 长期股权投资 Long-term equity investments
140101 股票投资 Long-term stock investments
140102 其他股权投资 Other long-term equity investments

1402 长期债权投资 Long-term debt investments
140201 债券投资 Long-term bond investments
140202 其他债权投资 Other long-term debt investments
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1421 长期投资减值预备 Provision for impairment of long-term investments
1431 托付贷款 Entrusted loan
143101 本金 Principal of entrusted loan
143102 利息 Interest of entrusted loan
143103 减值预备 Provision for impairment of entrusted loan
1501 固定资产 Fixed assets-cost
1502 累计折旧 Accumulated depreciation

1505 固定资产减值预备 Provision for impairment of fixed assets
1601 工程物资 Construction material
160101 专用材料 Specific purpose materials
160102 专用设备 Specific purpose equipments

160103 预付大型设备款 Prepayments for major equipments

160104 为生产预备的工具及器具 Tools and instruments prepared for production
1603 在建工程 Construction in process
1605 在建工程减Provision for impairment of construction in process
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值预备
1701 固定资产清理 Disposal of fixed assets
1801 无形资产 Intangible assets
1815 未确认融资费用 Unrecognized financing charges

1901 长期待摊费用 Long-term deferred expenses
1911 待处理财产损溢 Profit & loss of assets pending disposal
191101 待处理流淌资产损溢 Profit & loss of current-assets pending disposal
191102 待处理固定资产损溢 Profit & loss of fixed assets pending disposal
2101 短期借款 Short-term loans
2111 应付票据 Notes payable
2121 应付账款 Accounts payable
2131 预收账款 Advance from customers
2141 代销商品款 Accounts of consigned goods
2151 应付工资 Wages payable