会计科目中英文对照(全)

1资产assets 11~12流动资产currentassets 111现金及约当现金cashandcashequivalents 1111库存现金cashonhand 1112零用金/周转金pettycash/revolvingfunds 1113银行存款cashinbanks 0g1116在途现金cashintransit 1117约当现金cashequivalents 1118其它现金及约当现金othercashandcashequivalents 112短期投资short-terminvestment 1121短期投资-股票short-terminvestments-stock 1122短期投资-短期票券short-terminvestments-short-termnotesandbills 1123短期投资-政府债券short-terminvestments-governmentbonds 1124短期投资-受益凭证short-terminvestments-beneficiarycertificates 1125短期投资-公司债short-terminvestments-corporatebonds 1128短期投资-其它short-terminvestments-other 1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket 113应收票据notesreceivable 1131应收票据notesreceivable 1132应收票据贴现discountednotesreceivable 1137应收票据-关系人notesreceivable-relatedparties 1138其它应收票据othernotesreceivable 1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable 114应收帐款accountsreceivable 1141应收帐款accountsreceivable 1142应收分期帐款installmentaccountsreceivable 1147应收帐款-关系人accountsreceivable-relatedparties 1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable 118其它应收款otherreceivables 1181应收出售远汇款forwardexchangecontractreceivable 1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies 1183买卖远汇折价discountonforwardex-changecontract 1184应收收益earnedrevenuereceivable 1185应收退税款incometaxrefundreceivable 1187其它应收款-关系人otherreceivables-relatedparties 1188其它应收款-其它otherreceivables-other 1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables 121~122存货inventories 1211商品存货merchandiseinventory 1212寄销商品consignedgoods 1213在途商品goodsintransit 1219备抵存货跌价损失allowanceforreductionofinventorytomarket 1221制成品finishedgoods 1222寄销制成品consignedfinishedgoods 1223副产品by-products 1224在制品workinprocess 1225委外加工workinprocess-outsourced 1226原料rawmaterials 1227物料supplies 1228在途原物料materialsandsuppliesintransit 1229备抵存货跌价损失allowanceforreductionofinventorytomarket 125预付费用prepaidexpenses 1251预付薪资prepaidpayroll 1252预付租金prepaidrents 1253预付保险费prepaidinsurance 1254用品盘存officesupplies 1255预付所得税prepaidincometax 1258其它预付费用otherprepaidexpenses 126预付款项prepayments 1261预付货款prepaymentforpurchases 1268其它预付款项otherprepayments 128~129其它流动资产othercurrentassets 1281进项税额VATpaid(orinputtax) 1282留抵税额excessVATpaid(oroverpaidVAT) 1283暂付款temporarypayments 1284代付款paymentonbehalfofothers 1285员工借支advancestoemployees 1286存出保证金refundabledeposits 1287受限制存款certificateofdeposit-restricted 1291递延所得税资产deferredincometaxassets 1292递延兑换损失deferredforeignexchangelosses 1293业主(股东)往来owners'(stockholders')currentaccount 1294同业往来currentaccountwithothers 1298其它流动资产-其它othercurrentassets-other 13基金及长期投资fundsandlong-terminvestments 131基金funds 1311偿债基金redemptionfund(orsinkingfund) 1312改良及扩充基金fundforimprovementandexpansion 1313意外损失准备基金contingencyfund 1314退休基金pensionfund 1318其它基金otherfunds 132长期投资long-terminvestments 1321长期股权投资long-termequityinvestments 1322长期债券投资long-termbondinvestments 1323长期不动产投资long-termrealestatein-vestments 1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance 1328其它长期投资otherlong-terminvestments 1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments 14~15固定资产property,plant,andequipment 141土地land 1411土地land 1418土地-重估增值land-revaluationincrements 142土地改良物landimprovements 1421土地改良物landimprovements 1428土地改良物-重估增值landimprovements-revaluationincrements 1429累积折旧-土地改良物accumulateddepreciation-landimprovements 143房屋及建物buildings 1431房屋及建物buildings 1438房屋及建物-重估增值buildings-revaluationincrements 1439累积折旧-房屋及建物accumulateddepreciation-buildings 144~146机(器)具及设备machineryandequipment 1441机(器)具machinery 1448机(器)具-重估增值machinery-revaluationincrements 1449累积折旧-机(器)具accumulateddepreciation-machinery 151租赁资产leasedassets 1511租赁资产leasedassets 1519累积折旧-租赁资产accumulateddepreciation-leasedassets 152租赁权益改良leaseholdimprovements 1521租赁权益改良leaseholdimprovements 1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements 156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment 1561未完工程constructioninprogress 1562预付购置设备款prepaymentforequipment 158杂项固定资产miscellaneousproperty,plant,andequipment 1581杂项固定资产miscellaneousproperty,plant,andequipment 1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements 1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment 16递耗资产depletableassets 161递耗资产depletableassets 1611天然资源naturalresources 1618天然资源-重估增值naturalresources-revaluationincrements 1619累积折耗-天然资源accumulateddepletion-naturalresources 17无形资产intangibleassets 171商标权trademarks 1711商标权trademarks 172专利权patents 1721专利权patents 173特许权franchise 1731特许权franchise 174著作权copyright 1741著作权copyright 175计算机软件computersoftware 1751计算机软件computersoftwarecost 176商誉goodwill 1761商誉goodwill 177开办费organizationcosts 1771开办费organizationcosts 178其它无形资产otherintangibles 1781递延退休金成本deferredpensioncosts 1782租赁权益改良leaseholdimprovements 1788其它无形资产-其它otherintangibleassets-other 18其它资产otherassets 181递延资产deferredassets 1811债券发行成本deferredbondissuancecosts 1812长期预付租金long-termprepaidrent 1813长期预付保险费long-termprepaidinsurance 1814递延所得税资产deferredincometaxassets 1815预付退休金prepaidpensioncost 1818其它递延资产otherdeferredassets 182闲置资产idleassets 1821闲置资产idleassets 184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables 1841长期应收票据long-termnotesreceivable 1842长期应收帐款long-termaccountsreceivable 1843催收帐款overduereceivables 1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties 1848其它长期应收款项otherlong-termreceivables 1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables 185出租资产assetsleasedtoothers 1851出租资产assetsleasedtoothers 1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation 1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers 186存出保证金refundabledeposit 1861存出保证金refundabledeposits 188杂项资产miscellaneousassets 1881受限制存款certificateofdeposit-restricted 1888杂项资产-其它miscellaneousassets-other ================================================================================ 2负债liabilities 21~22流动负债currentliabilities 211短期借款short-termborrowings(debt) 2111银行透支bankoverdraft 2112银行借款bankloan 2114短期借款-业主short-termborrowings-owners 2115短期借款-员工short-termborrowings-employees 2117短期借款-关系人short-termborrowings-relatedparties 2118短期借款-其它short-termborrowings-other 212应付短期票券short-termnotesandbillspayable 2121应付商业本票commercialpaperpayable 2122银行承兑汇票bankacceptance 2128其它应付短期票券othershort-termnotesandbillspayable 2129应付短期票券折价discountonshort-termnotesandbillspayable 213应付票据notespayable 2131应付票据notespayable 2137应付票据-关系人notespayable-relatedparties 2138其它应付票据othernotespayable 214应付帐款accountspayable 2141应付帐款accountspayable 2147应付帐款-关系人accountspayable-relatedparties 216应付所得税incometaxespayable 2161应付所得税incometaxpayable 217应付费用accruedexpenses 2171应付薪工accruedpayroll 2172应付租金accruedrentpayable 2173应付利息accruedinterestpayable 2174应付营业税accruedVATpayable 2175应付税捐-其它accruedtaxespayable-other 2178其它应付费用otheraccruedexpensespayable 218~219其它应付款otherpayables 2181应付购入远汇款forwardexchangecontractpayable 2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies 2183买卖远汇溢价premiumonforwardexchangecontract 2184应付土地房屋款payablesonlandandbuildingpurchased 2185应付设备款Payablesonequipment 2187其它应付款-关系人otherpayables-relatedparties 2191应付股利dividendpayable 2192应付红利bonuspayable 2193应付董监事酬劳compensationpayabletodirectorsandsupervisors 2198其它应付款-其它otherpayables-other 226预收款项advancereceipts 2261预收货款salesrevenuereceivedinadvance 2262预收收入revenuereceivedinadvance 2268其它预收款otheradvancereceipts 227一年或一营业周期内到期长期负债long-termliabilities-currentportion 2271一年或一营业周期内到期公司债corporatebondspayable-currentportion 2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion 2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle 2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion 2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion 228~229其它流动负债othercurrentliabilities 2281销项税额VATreceived(oroutputtax) 2283暂收款temporaryreceipts 2284代收款receiptsundercustody 2285估计售后服务/保固负债estimatedwarrantyliabilities 2291递延所得税负债deferredincometaxliabilities 2292递延兑换利益deferredforeignexchangegain 2293业主(股东)往来owners'currentaccount 2294同业往来currentaccountwithothers 2298其它流动负债-其它othercurrentliabilities-others 23长期负债long-termliabilities 231应付公司债corporatebondspayable 2311应付公司债corporatebondspayable 2319应付公司债溢(折)价premium(discount)oncorporatebondspayable 232长期借款long-termloanspayable 2321长期银行借款long-termloanspayable-bank 2324长期借款-业主long-termloanspayable-owners 2325长期借款-员工long-termloanspayable-employees 2327长期借款-关系人long-termloanspayable-relatedparties 2328长期借款-其它long-termloanspayable-other 233长期应付票据及款项long-termnotesandaccountspayable 2331长期应付票据long-termnotespayable 2332长期应付帐款long-termaccountspay-able 2333长期应付租赁负债long-termcapitalleaseliabilities 2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties 2338其它长期应付款项otherlong-termpayables 234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax 2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able 235应计退休金负债accruedpensionliabilities 2351应计退休金负债accruedpensionliabilities 238其它长期负债otherlong-termliabilities 2388其它长期负债-其它otherlong-termliabilities-other 28其它负债otherliabilities 281递延负债deferredliabilities 2811递延收入deferredrevenue 2814递延所得税负债deferredincometaxliabilities 2818其它递延负债otherdeferredliabilities 286存入保证金depositsreceived 2861存入保证金guaranteedepositreceived 288杂项负债miscellaneousliabilities 2888杂项负债-其它miscellaneousliabilities-other ================================================================================ 3所有者权益owners'equity 31资本capital 311资本（或股本）capital 3111普通股股本capital-commonstock 3112特别股股本capital-preferredstock 3113预收股本capitalcollectedinadvance 3114待分配股票股利stockdividendstobedistributed 3115资本capital 32资本公积additionalpaid-incapital 321股票溢价paid-incapitalinexcessofpar 3211普通股股票溢价paid-incapitalinexcessofpar-commonstock 3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock 323资产重估增值准备capitalsurplusfromassetsrevaluation 3231资产重估增值准备capitalsurplusfromassetsrevaluation 324处分资产溢价公积capitalsurplusfromgainondisposalofassets 3241处分资产溢价公积capitalsurplusfromgainondisposalofassets 325合并公积capitalsurplusfrombusinesscombination 3251合并公积capitalsurplusfrombusinesscombination 326受赠公积donatedsurplus 3261受赠公积donatedsurplus 328其它资本公积otheradditionalpaid-incapital 3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod 3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions 33保留盈余(或累积亏损)retainedearnings(accumulateddeficit) 331法定盈余公积legalreserve 3311法定盈余公积legalreserve 332特别盈余公积specialreserve 3321意外损失准备contingencyreserve 3322改良扩充准备improvementandexpansionreserve 3323偿债准备specialreserveforredemptionofliabilities 3328其它特别盈余公积otherspecialreserve 335未分配盈余(或累积亏损)retainedearnings-unappropriated(oraccumulateddeficit) 3351累积盈亏accumulatedprofitorloss 3352前期损益调整priorperiodadjustments 3353本期损益netincomeorlossforcurrentperiod 34权益调整equityadjustments 341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments 3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments 342累积换算调整数cumulativetranslationadjustment 3421累积换算调整数cumulativetranslationadjustments 343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost 3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts 35库藏股treasurystock 351库藏股treasurystock 3511库藏股treasurystock 36少数股权minorityinterest 361少数股权minorityinterest 3611少数股权minorityinterest ================================================================================ 4营业收入operatingrevenue 41销货收入salesrevenue 411销货收入salesrevenue 4111销货收入salesrevenue 4112分期付款销货收入installmentsalesrevenue 417销货退回salesreturn 4171销货退回salesreturn 419销货折让salesallowances 4191销货折让salesdiscountsandallowances 46劳务收入servicerevenue 461劳务收入servicerevenue 4611劳务收入servicerevenue 47业务收入agencyrevenue 471业务收入agencyrevenue 4711业务收入agencyrevenue 48其它营业收入otheroperatingrevenue 488其它营业收入-其它otheroperatingrevenue 4888其它营业收入-其它otheroperatingrevenue-other ================================================================================ 5营业成本operatingcosts 51销货成本costofgoodssold 511销货成本costofgoodssold 5111销货成本costofgoodssold 5112分期付款销货成本installmentcostofgoodssold 512进货purchases 5121进货purchases 5122进货费用purchaseexpenses 5123进货退出purchasereturns 5124进货折让chargesonpurchasedmerchandise 513进料materialspurchased 5131进料materialpurchased 5132进料费用chargesonpurchasedmaterial 5133进料退出materialpurchasereturns 5134进料折让materialpurchaseallowances 514直接人工directlabor 5141直接人工directlabor ······································································································································································································、··515~518制造费用manufacturingoverhead 5151间接人工indirectlabor 5152租金支出rentexpense,rent 5153文具用品officesupplies(expense) 5154旅费travellingexpense,travel 5155运费shippingexpenses,freight 5156邮电费postage(expenses) 5157修缮费repair(s)andmaintenance(expense) 5158包装费packingexpenses 5161水电瓦斯费utilities(expense) 5162保险费insurance(expense) 5163加工费manufacturingoverhead-outsourced 5166税捐taxes 5168折旧depreciationexpense 5169各项耗竭及摊提variousamortization 5172伙食费meal(expenses) 5173职工福利employeebenefits/welfare 5176训练费training(expense) 5177间接材料indirectmaterials 5188其它制造费用othermanufacturingexpenses 56劳务成本制ervicecosts 561劳务成本servicecosts 5611劳务成本servicecosts 57业务成本gencycosts 571业务成本agencycosts 5711业务成本agencycosts 58其它营业成本otheroperatingcosts 588其它营业成本-其它otheroperatingcosts-other 5888其它营业成本-其它otheroperatingcosts-other ================================================================================ 6营业费用operatingexpenses 61推销费用sellingexpenses 615~618推销费用sellingexpenses 6151薪资支出payrollexpense 6152租金支出rentexpense,rent 6153文具用品officesupplies(expense) 6154旅费travellingexpense,travel 6155运费shippingexpenses,freight 6156邮电费postage(expenses) 6157修缮费repair(s)andmaintenance(expense) 6159广告费advertisementexpense,advertisement 6161水电瓦斯费utilities(expense) 6162保险费insurance(expense) 6164交际费entertainment(expense) 6165捐赠donation(expense) 6166税捐taxes 6167呆帐损失lossonuncollectibleaccounts 6168折旧depreciationexpense 6169各项耗竭及摊提variousamortization 6172伙食费meal(expenses) 6173职工福利employeebenefits/welfare 6175佣金支出commission(expense) 6176训练费training(expense) 6188其它推销费用othersellingexpenses 62管理及总务费用general&administrativeexpenses 625~628管理及总务费用general&administrativeexpenses 6251薪资支出payrollexpense 6252租金支出rentexpense,rent 6253文具用品officesupplies 6254旅费travellingexpense,travel 6255运费shippingexpenses,freight 6256邮电费postage(expenses) 6257修缮费repair(s)andmaintenance(expense) 6259广告费advertisementexpense,advertisement 6261水电瓦斯费utilities(expense) 6262保险费insurance(expense) 6264交际费entertainment(expense) 6265捐赠donation(expense) 6266税捐taxes 6267呆帐损失lossonuncollectibleaccounts 6268折旧depreciationexpensea 6269各项耗竭及摊提variousamortization 6271外销损失lossonexportsales 6272伙食费meal(expenses) 6273职工福利employeebenefits/welfare 6274研究发展费用researchanddevelopmentexpense 6275佣金支出commission(expense) 6276训练费training(expense) 6278劳务费professionalservicefees 6288其它管理及总务费用othergeneralandadministrativeexpenses 63研究发展费用researchanddevelopmentexpenses 635~638研究发展费用researchanddevelopmentexpenses 6351薪资支出payrollexpense 6352租金支出rentexpense,rent 6353文具用品officesupplies 6354旅费travellingexpense,travel 6355运费shippingexpenses,freight 6356邮电费postage(expenses) 6357修缮费repair(s)andmaintenance(expense) 6361水电瓦斯费utilities(expense) 6362保险费insurance(expense) 6364交际费entertainment(expense) 6366税捐taxes 6368折旧depreciationexpense 6369各项耗竭及摊提variousamortization 6372伙食费meal(expenses) 6373职工福利employeebenefits/welfare 6376训练费training(expense) 6378其它研究发展费用otherresearchanddevelopmentexpenses ================================================================================ 7营业外收入及费用non-operatingrevenueandexpenses,otherincome(expense) 71~74营业外收入non-operatingrevenue 711利息收入interestrevenue 7111利息收入interestrevenue/income 712投资收益investmentincome 7121权益法认列之投资收益investmentincomerecognizedunderequitymethod 7122股利收入dividendsincome 7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment 713兑换利益foreignexchangegain 7131兑换利益foreignexchangegain 714处分投资收益gainondisposalofinvestments 7141处分投资收益gainondisposalofinvestments 715处分资产溢价收入gainondisposalofassets 7151处分资产溢价收入gainondisposalofassets 748其它营业外收入othernon-operatingrevenue 7481捐赠收入donationincome 7482租金收入rentrevenue/income 7483佣金收入commissionrevenue/income 7484出售下脚及废料收入revenuefromsaleofscraps 7485存货盘盈gainonphysicalinventory 7486存货跌价回升利益gainfrompricerecoveryofinventory 7487坏帐转回利益gainonreversalofbaddebts 7488其它营业外收入-其它othernon-op