会计科目中英文对照及编码

會計科目中英文對照及編碼一級科目到四級科目一級科目二級科目三級科目四級科目代碼名稱代碼名稱代碼名稱代碼名稱英　譯1資產assets 11~12流動資產currentassets  111現金及約當現金cashandcashequivalents  1111庫存現金cashonhand1112零用金/週轉金pettycash/revolvingfunds1113銀行存款cashinbanks1116在途現金cashintransit1117約當現金cashequivalents1118其他現金及約當現金othercashandcashequivalents112短期投資short-terminvestments  1121短期投資—股票short-terminvestments–stock1122短期投資—短期票券short-terminvestments–short-termnotesandbills1123短期投資—政府債券short-terminvestments–governmentbonds1124短期投資—受益憑證short-terminvestments–beneficiarycertificates1125短期投資—公司債short-terminvestments–corporatebonds1128短期投資—其他short-terminvestments–other1129備抵短期投資跌價損失allowanceforreductionofshort-terminvestmenttomarket113應收票據notesreceivable  1131應收票據notesreceivable1132應收票據貼現discountednotesreceivable1137應收票據—關係人notesreceivable–relatedparties1138其他應收票據othernotesreceivable1139備抵呆帳－應收票據allowanceforuncollec-tibleaccounts–notesreceivable114應收帳款accountsreceivable  1141應收帳款accountsreceivable1142應收分期帳款installmentaccountsreceivable1147應收帳款—關係人accountsreceivable–relatedparties1149備抵呆帳－應收帳款allowanceforuncollec-tibleaccounts–accountsreceivable118其他應收款otherreceivables  1181應收出售遠匯款forwardexchangecontractreceivable1182應收遠匯款—外幣forwardexchangecontractreceivable–foreigncurrencies1183買賣遠匯折價discountonforwardex-changecontract1184應收收益earnedrevenuereceivable1185應收退稅款incometaxrefundreceivable1187其他應收款—關係人otherreceivables–relatedparties1188其他應收款—其他otherreceivables–other1189備抵呆帳—其他應收款allowanceforuncollec-tibleaccounts–otherreceivables121~122存貨inventories  1211商品存貨merchandiseinventory1212寄銷商品consignedgoods1213在途商品goodsintransit1219備抵存貨跌價損失allowanceforreductionofinventorytomarket1221製成品finishedgoods1222寄銷製成品consignedfinishedgoods1223副產品by-products1224在製品workinprocess1225委外加工workinprocess–outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229備抵存貨跌價損失allowanceforreductionofinventorytomarket125預付費用prepaidexpenses  1251預付薪資prepaidpayroll1252預付租金prepaidrents1253預付保險費prepaidinsurance1254用品盤存officesupplies1255預付所得稅prepaidincometax1258其他預付費用otherprepaidexpenses126預付款項prepayments  1261預付貨款prepaymentforpurchases1268其他預付款項otherprepayments128~129其他流動資產othercurrentassets  1281進項稅額VATpaid(orinputtax)1282留抵稅額excessVATpaid(oroverpaidVAT)1283暫付款temporarypayments1284代付款paymentonbehalfofothers1285員工借支advancestoemployees1286存出保證金refundabledeposits1287受限制存款certificateofdeposit-restricted1291遞延所得稅資產deferredincometaxassets1292遞延兌換損失deferredforeignexchangelosses1293業主(股東)往來owners’(stockholders’)currentaccount1294同業往來currentaccountwithothers1298其他流動資產—其他othercurrentassets–other13基金及長期投資fundsandlong-terminvestments  131基金funds  1311償債基金redemptionfund(orsinkingfund)1312改良及擴充基金fundforimprovementandexpansion1313意外損失準備基金contingencyfund1314退休基金pensionfund1318其他基金otherfunds132長期投資long-terminvestments  1321長期股權投資long-termequityinvestments1322長期債券投資long-termbondinvestments1323長期不動產投資long-termrealestatein-vestments1324人壽保險現金解約價值cashsurrendervalueoflifeinsurance1328其他長期投資otherlong-terminvestments1329備抵長期投資跌價損失allowanceforexcessofcostovermarketvalueoflong-terminvestments14~15固定資產property,plant,andequipment  141土地land  1411土地land1418土地—重估增值land–revaluationincrements142土地改良物landimprovements  1421土地改良物landimprovements1428土地改良物—重估增值landimprovements–revaluationincrements1429累積折舊—土地改良物accumulateddepreciation–landimprovements143房屋及建物buildings  1431房屋及建物buildings1438房屋及建物—重估增值buildings–revaluationincrements1439累積折舊—房屋及建物accumulateddepreciation–buildings144~146機(器)具及設備machineryandequipment  1441機(器)具machinery1448機(器)具—重估增值machinery–revaluationincrements1449累積折舊—機(器)具accumulateddepreciation–machinery151租賃資產leasedassets  1511租賃資產leasedassets1519累積折舊—租賃資產accumulateddepreciation–leasedassets152租賃權益改良leaseholdimprovements  1521租賃權益改良leaseholdimprovements1529累積折舊—租賃權益改良accumulateddepreciation–leaseholdimprovements156未完工程及預付購置設備款constructioninprogressandprepaymentsforequipment  1561未完工程constructioninprogress1562預付購置設備款prepaymentforequipment158雜項固定資產miscellaneousproperty,plant,andequipment  1581雜項固定資產miscellaneousproperty,plant,andequipment1588雜項固定資產—重估增值miscellaneousproperty,plant,andequipment–revaluationincrements1589累積折舊—雜項固定資產accumulateddepreciation–miscellaneousproperty,plant,andequipment16遞耗資產depletableassets  161遞耗資產depletableassets  1611天然資源naturalresources1618天然資源—重估增值naturalresources–revaluationincrements1619累積折耗—天然資源accumulateddepletion–naturalresources17無形資產intangibleassets  171商標權trademarks  1711商標權trademarks172專利權patents  1721專利權patents173特許權franchise  1731特許權franchise174著作權copyright  1741著作權copyright175電腦軟體computersoftware  1751電腦軟體computersoftwarecost176商譽goodwill  1761商譽goodwill177開辦費organizationcosts  1771開辦費organizationcosts178其他無形資產otherintangibles  1781遞延退休金成本deferredpensioncosts1782租賃權益改良leaseholdimprovements1788其他無形資產—其他otherintangibleassets–other18其他資產otherassets  181遞延資產deferredassets  1811債券發行成本deferredbondissuancecosts1812長期預付租金long-termprepaidrent1813長期預付保險費long-termprepaidinsurance1814遞延所得稅資產deferredincometaxassets1815預付退休金prepaidpensioncost1818其他遞延資產otherdeferredassets182閒置資產idleassets  1821閒置資產idleassets184長期應收票據及款項與催收帳款long-termnotes,accountsandoverduereceivables  1841長期應收票據long-termnotesreceivable1842長期應收帳款long-termaccountsreceivable1843催收帳款overduereceivables1847長期應收票據及款項與催收帳款—關係人long-termnotes,accountsandoverduereceivables–relatedparties1848其他長期應收款項otherlong-termreceivables1849備抵呆帳—長期應收票據及款項與催收帳款allowanceforuncollectibleaccounts–long-termnotes,accountsandoverduereceivables185出租資產assetsleasedtoothers  1851出租資產assetsleasedtoothers1858出租資產—重估增值assetsleasedtoothers–incrementalvaluefromrevaluation1859累積折舊—出租資產accumulateddepreciation–assetsleasedtoothers186存出保證金refundabledeposit  1861存出保證金refundabledeposits188雜項資產  miscellaneousassets  1881受限制存款certificateofdeposit–restricted1888雜項資產—其他miscellaneousassets–other2負債liabilities 21~22流動負債currentliabilities  211短期借款short-termborrowings(debt)  2111銀行透支bankoverdraft2112銀行借款bankloan2114短期借款—業主short-termborrowings–owners2115短期借款—員工short-termborrowings–employees2117短期借款—關係人short-termborrowings–relatedparties2118短期借款—其他short-termborrowings–other212應付短期票券short-termnotesandbillspayable  2121應付商業本票commercialpaperpayable2122銀行承兌匯票bankacceptance2128其他應付短期票券othershort-termnotesandbillspayable2129應付短期票券折價discountonshort-termnotesandbillspayable213應付票據notespayable  2131應付票據notespayable2137應付票據—關係人notespayable–relatedparties2138其他應付票據othernotespayable214應付帳款accountspayable  2141應付帳款accountspayable2147應付帳款—關係人accountspayable–relatedparties216應付所得稅incometaxespayable  2161應付所得稅incometaxpayable217應付費用accruedexpenses  2171應付薪工accruedpayroll2172應付租金accruedrentpayable2173應付利息accruedinterestpayable2174應付營業稅accruedVATpayable2175應付稅捐—其他accruedtaxespayable–other2178其他應付費用otheraccruedexpensespayable218~219其他應付款otherpayables  2181應付購入遠匯款forwardexchangecontractpayable2182應付遠匯款—外幣forwardexchangecontractpayable–foreigncurrencies2183買賣遠匯溢價premiumonforwardexchangecontract2184應付土地房屋款payablesonlandandbuildingpurchased2185應付設備款Payablesonequipment2187其他應付款—關係人otherpayables–relatedparties2191應付股利dividendpayable2192應付紅利bonuspayable2193應付董監事酬勞compensationpayabletodirectorsandsupervisors2198其他應付款—其他otherpayables–other226預收款項advancereceipts   2261預收貨款salesrevenuereceivedinadvance2262預收收入revenuereceivedinadvance2268其他預收款otheradvancereceipts227一年或一營業週期內到期長期負債long-termliabilities-currentportion  2271一年或一營業週期內到期公司債corporatebondspayable–currentportion2272一年或一營業週期內到期長期借款long-termloanspayable–currentportion2273一年或一營業週期內到期長期應付票據及款項long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一營業週期內到期長期應付票據及款項—關係人long-termnotesandaccountspayablestorelatedparties–currentportion2278其他一年或一營業週期內到期長期負債otherlong-termlia-bilities–currentportion228~229其他流動負債othercurrentliabilities  2281銷項稅額VATreceived(oroutputtax)2283暫收款temporaryreceipts2284代收款receiptsundercustody2285估計售後服務/保固負債estimatedwarrantyliabilities2291遞延所得稅負債deferredincometaxliabilities2292遞延兌換利益deferredforeignexchangegain2293業主(股東)往來owners’currentaccount2294同業往來currentaccountwithothers2298其他流動負債—其他othercurrentliabilities–others23長期負債long-termliabilities  231應付公司債corporatebondspayable  2311應付公司債corporatebondspayable2319應付公司債溢(折)價premium(discount)oncorporatebondspayable232長期借款long-termloanspayable  2321長期銀行借款long-termloanspayable–bank2324長期借款—業主long-termloanspayable–owners2325長期借款—員工long-termloanspayable–employees2327長期借款—關係人long-termloanspayable–relatedparties2328長期借款—其他long-termloanspayable–other233長期應付票據及款項long-termnotesandaccountspayable  2331長期應付票據long-termnotespayable2332長期應付帳款long-termaccountspay-able2333長期應付租賃負債long-termcapitalleaseliabilities2337長期應付票據及款項—關係人Long-termnotesandaccountspayable–relatedparties2338其他長期應付款項otherlong-termpayables234估計應付土地增值稅accruedliabilitiesforlandvalueincrementtax  2341估計應付土地增值稅estimatedaccruedlandvalueincrementaltaxpay-able235應計退休金負債accruedpensionliabilities  2351應計退休金負債accruedpensionliabilities238其他長期負債otherlong-termliabilities  2388其他長期負債—其他otherlong-termliabilities–other28其他負債otherliabilities  281遞延負債deferredliabilities  2811遞延收入deferredrevenue2814遞延所得稅負債deferredincometaxliabilities2818其他遞延負債otherdeferredliabilities286存入保證金depositsreceived  2861存入保證金guaranteedepositreceived288雜項負債miscellaneousliabilities  2888雜項負債—其他miscellaneousliabilities–other3業主權益owners’equity 31資本capital  311資本（或股本）capital  3111普通股股本capital–commonstock3112特別股股本capital–preferredstock3113預收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115資本capital32資本公積additionalpaid-incapital  321股票溢價paid-incapitalinexcessofpar  3211普通股股票溢價paid-incapitalinexcessofpar-commonstock3212特別股股票溢價paid-incapitalinexcessofpar-preferredstock323資產重估增值準備capitalsurplusfromassetsrevaluation  3231資產重估增值準備capitalsurplusfromassetsrevaluation324處分資產溢價公積capitalsurplusfromgainondisposalofassets  3241處分資產溢價公積capitalsurplusfromgainondisposalofassets325合併公積capitalsurplusfrombusinesscombination  3251合併公積capitalsurplusfrombusinesscombination326受贈公積donatedsurplus  3261受贈公積donatedsurplus328其他資本公積otheradditionalpaid-incapital  3281權益法長期股權投資資本公積additionalpaid-incapitalfrominvesteeunderequitymethod3282資本公積—庫藏股票交易additionalpaid-incapital–treasurystocktrans-actions33保留盈餘(或累積虧損)retainedearnings(accumulateddeficit)  331法定盈餘公積legalreserve  3311法定盈餘公積legalreserve332特別盈餘公積specialreserve  3321意外損失準備contingencyreserve3322改良擴充準備improvementandexpansionreserve3323償債準備specialreserveforredemptionofliabilities3328其他特別盈餘公積otherspecialreserve335未分配盈餘(或累積虧損)retainedearnings-unappropriated(oraccumulateddeficit)  3351累積盈虧accumulatedprofitorloss3352前期損益調整priorperiodadjustments3353本期損益netincomeorlossforcurrentperiod34權益調整equityadjustments  341長期股權投資未實現跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments  3411長期股權投資未實現跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累積換算調整數cumulativetranslationadjustment  3421累積換算調整數cumulativetranslationadjustments343未認列為退休金成本之淨損失netlossnotrecognizedaspensioncost  3431未認列為退休金成本之淨損失netlossnotrecognizedaspensioncosts35庫藏股treasurystock  351庫藏股treasurystock  3511庫藏股treasurystock36少數股權minorityinterest  361少數股權minorityinterest  3611少數股權minorityinterest4營業收入operatingrevenue 41銷貨收入salesrevenue  411銷貨收入salesrevenue  4111銷貨收入salesrevenue4112分期付款銷貨收入installmentsalesrevenue417銷貨退回salesreturn  4171銷貨退回salesreturn419銷貨折讓salesallowances  4191銷貨折讓salesdiscountsandallowances46勞務收入servicerevenue  461勞務收入servicerevenue  4611勞務收入servicerevenue47業務收入agencyrevenue  471業務收入agencyrevenue  4711業務收入agencyrevenue48其他營業收入otheroperatingrevenue  488其他營業收入—其他otheroperatingrevenue  4888其他營業收入—其他otheroperatingrevenue–other5營業成本operatingcosts 51銷貨成本costofgoodssold  511銷貨成本costofgoodssold  5111銷貨成本costofgoodssold5112分期付款銷貨成本installmentcostofgoodssold512進貨purchases  5121進貨purchases5122進貨費用purchaseexpenses5123進貨退出purchasereturns5124進貨折讓chargesonpurchasedmerchandise513進料materialspurchased  5131進料materialpurchased5132進料費用chargesonpurchasedmaterial5133進料退出materialpurchasereturns5134進料折讓materialpurchaseallowances514直接人工directlabor  5141直接人工directlabor515~518製造費用manufacturingoverhead  5151間接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(expense)5154旅費travellingexpense,travel5155運費shippingexpenses,freight5156郵電費postage(expenses)5157修繕費repair(s)andmaintenance(expense)5158包裝費packingexpenses5161水電瓦斯費utilities(expense)5162保險費insurance(expense)5163加工費manufacturingoverhead–outsourced5166稅捐taxes5168折舊depreciationexpense5169各項耗竭及攤提variousamortization5172伙食費meal(expenses)5173職工福利employeebenefits/welfare5176訓練費training(expense)5177間接材料indirectmaterials5188其他製造費用othermanufacturingexpenses56勞務成本製ervicecosts  561勞務成本servicecosts  5611勞務成本servicecosts57業務成本gencycosts  571業務成本agencycosts  5711業務成本agencycosts58其他營業成本otheroperatingcosts  588其他營業成本—其他otheroperatingcosts-other  5888其他營業成本—其他otheroperatingcosts–other6營業費用operatingexpenses 61推銷費用sellingexpenses  615~618推銷費用sellingexpenses  6151薪資支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies(expense)6154旅費travellingexpense,travel6155運費shippingexpenses,freight6156郵電費postage(expenses)6157修繕費repair(s)andmaintenance(expense)6159廣告費advertisementexpense,advertisement6161水電瓦斯費utilities(expense)6162保險費insurance(expense)6164交際費entertainment(expense)6165捐贈donation(expense)6166稅捐taxes6167呆帳損失lossonuncollectibleaccounts6168折舊depreciationexpense6169各項耗竭及攤提variousamortization6172伙食費meal(expenses)6173職工福利employeebenefits/welfare6175佣金支出commission(expense)6176訓練費training(expense)6188其他推銷費用othersellingexpenses62管理及總務費用general&administrativeexpenses  625~628管理及總務費用general&administrativeexpenses  6251薪資支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅費travellingexpense,travel6255運費shippingexpenses,freight6256郵電費postage(expenses)6257修繕費repair(s)andmaintenance(expense)6259廣告費advertisementexpense,advertisement6261水電瓦斯費utilities(expense)6262保險費insurance(expense)6264交際費entertainment(expense)6265捐贈donation(expense)6266稅捐taxes6267呆帳損失lossonuncollectibleaccounts6268折舊depreciationexpense6269各項耗竭及攤提variousamortization6271外銷損失lossonexportsales6272伙食費meal(expenses)6273職工福利employeebenefits/welfare6274研究發展費用researchanddevelopmentexpense6275佣金支出commission(expense)6276訓練費training(expense)6278勞務費professionalservicefees6288其他管理及總務費用othergeneralandadministrativeexpenses63研究發展費用researchanddevelopmentexpenses  635~638研究發展費用researchanddevelopmentexpenses  6351薪資支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅費travellingexpense,travel6355運費shippingexpenses,freight6356郵電費postage(expenses)6357修繕費repair(s)andmaintenance(expense)6361水電瓦斯費utilities(expense)6362保險費insurance(expense)6364交際費entertainment(expense)6366稅捐taxes6368折舊depreciationexpense6369各項耗竭及攤提variousamortization6372伙食費meal(expenses)6373職工福利employeebenefits/welfare6376訓練費training(expense)6378其他研究發展費用otherresearchanddevelopmentexpenses7營業外收入及費用non-operatingrevenueandexpenses,otherincome(expense) 71~74營業外收入non-operatingrevenue  711利息收入interestrevenue  7111利息收入interestrevenue/income712投資收益investmentincome  7121權益法認列之投資收益investmentincomerecognizedunderequitymethod7122股利收入dividendsincome7123短期投資市價回升利益gainonmarketpricerecoveryofshort-terminvestment713兌換利益foreignexchangegain  7131兌換利益foreignexchangegain714處分投資收益gainondisposalofinvestments  7141處分投資收益gainondisposalofinvestments715處分資產溢價收入gainondisposalofassets  7151處分資產溢價收入gainondisposalofassets748其他營業外收入othernon-operatingrevenue  7481捐贈收入donationincome7482租金收入rentrevenue/income7483佣金收入commissionrevenue/income7484出售下腳及廢料收入revenuefromsaleofscraps7485存貨盤盈gainonphysicalinventory7486存貨跌價回升利益gainfrompricerecoveryofinventory7487壞帳轉回利益gainonreversalofbaddebts7488其他營業外收入—其他othernon-operatingrevenue–otheritems75~78營業外費用non-operatingexpenses 751利息費用interestexpense  7511利息費用interestexpense752投資損失investmentloss  7521權益法認列之投資損失investmentlossrecog-nizedunderequitymethod7523短期投資未實現跌價損失unrealizedlossonreductionofshort-terminvestmentstomarket753兌換損失foreignexchangeloss  7531兌換損失foreignexchangeloss754處分投資損失lossondisposalofinvestments  7541處分投資損失lossondisposalofinvestments755處分資產損失lossondisposalofassets  7551處分資產損失lossondisposalofassets788其他營業外費用othernon-operatingexpenses  7881停工損失lossonworkstoppages7882災害損失casualtyloss7885存貨盤損lossonphysicalinventory7886存貨跌價及呆滯損失lossformarketpricedeclineandobsoleteandslow-movinginventories7888其他營業外費用—其他othernon-operatingexpenses–other8所得稅費用(或利益)incometaxexpense(orbenefit) 81所得稅費用(或利益)incometaxexpense(orbenefit)  811所得稅費用(或利益)incometaxexpense(orbenefit)  8111所得稅費用（或利益）incometaxexpense(orbenefit)9非經常營業損益nonrecurringgainorloss 91停業部門損益gain(loss)fromdiscontinuedoperations  911停業部門損益—停業前營業損益income(loss)fromoperationsofdiscontinuedsegments  9111停業部門損益—停業前營業損益income(loss)fromoperationsofdiscontinuedsegment912停業部門損益—處分損益gain(loss)fromdisposalofdiscontinuedsegments  9121停業部門損益—處分損益gain(loss)fromdisposalofdiscontinuedsegment92非常損益extraordinarygainorloss  921非常損益extraordinarygainorloss  9211非常損益extraordinarygainorloss93會計原則變動累積影響數cumulativeeffectofchangesinaccountingprinciples  931會計原則變動累積影響數cumulativeeffectofchangesinaccountingprinciples  9311會計原則變動累積影響數cumulativeeffectofchangesinaccountingprinciples94少數股權淨利minorityinterestincome  941少數股權淨利minorityinterestincome  9411少數股權淨利minorityinterestincome（注：本资料素材和资料部分来自网络，仅供参考。请预览后才下载，期待您的好评与关注！）