-
会计科目英文对照表
1
资产
assets
11~ 12
流动资产
current assets
111
现金及约当现金
cash and cash equivalents
1111
库存现金
cash on hand
1112
零用金
/
周转金
petty cash/revolving funds
1113
银行存款
cash in banks
1116
在途现金
cash in transit
1117
约当现金
cash equivalents
1118
其它现金及
约当现金
other cash and cash equivalents
112
短期投资
short-term investment
1121
短期投资
-
股票
short-term investments - stock
1122
短期投资
-
短期票券
short-term investments - short-term notes and bills
1123
短期投资
-
政府债券
short-term investments - government bonds
1124
短期投资
-
受益凭证
short-term investments - beneficiary certificates
1125
短期投资
-
公司债
short-term investments - corporate bonds
1128
短期投资
-
其它
short-term investments - other
1129
备抵短期投资跌价损失
allowance for reduction of short-term investment to market
113
应收票据
notes receivable
1131
应收票据
notes receivable
1132
应收票据贴现
discounted notes receivable
1137
应收票据
-
关系人
notes receivable - related parties
1138
其它应收票据
other notes receivable
1139
备抵呆帐
－应收票据
allowance for uncollec- tible accounts- notes receivable
114
应收帐款
accounts receivable
1141
应收帐款
accounts receivable
1142
应收分期帐款
installment accounts receivable
1147
应收帐款
-
关系人
accounts receivable - related parties
1149
备抵呆帐
－应收帐款
allowance for uncollec- tible accounts - accounts receivable
118
其它应收款
other receivables
1181
应收出售远汇款
forward exchange contract receivable
1182
应收远汇款
-
外币
forward exchange contract receivable - foreign currencies
1183
买卖远汇折价
discount on forward ex-change contract
1184
应收收益
earned revenue receivable
1185
应收退税款
income tax refund receivable
1187
其它应收款
-
关系人
other receivables - related parties
1188
其它应收款
-
其它
other receivables - other
1189
备抵呆帐
-
其它应收款
allowance for uncollec- tible accounts - other receivables
121~122
存货
inventories
1211
商品存货
merchandise inventory
1212
寄销商品
consigned goods
1213
在途商品
goods in transit
1219
备抵存货跌价损失
allowance for reduction of inventory to market
1221
制成品
finished goods
1222
寄销制成品
consigned finished goods
1223
副产品
by-products
1224
在制品
work in process
1225
委外加工
work in process - outsourced
1226
原料
raw materials
1227
物料
supplies
1228
在途原物料
materials and supplies in transit
1229
备抵存货跌价损失
allowance for reduction of inventory to market
125
预付费用
prepaid expenses
1251
预付薪资
prepaid payroll
1252
预付租金
prepaid rents
1253
预付保险费
prepaid insurance
1254
用品盘存
office supplies
1255
预付所得税
prepaid income tax
1258
其它预付费用
other prepaid expenses
126
预付款项
prepayments
1261
预付货款
prepayment for purchases
1268
其它预付款项
other prepayments
128~129
其它流动资产
other current assets
1281
进项税额
VAT paid ( or input tax)
1282
留抵税额
excess VAT paid (or overpaid VAT)
1283
暂付款
temporary payments
1284
代付款
payment on behalf of others
1285
员工借支
advances to employees
1286
存出保证金
refundable deposits
1287
受限制存款
certificate of deposit- restricted
1291
递延所得税资产
deferred income tax assets
1292
递延兑换损失
deferred foreign exchange losses
1293
业主
(
股东
)
往来
owners'(stockholders') current account
1294
同业往来
current account with others
1298
其它流动资产
-
其它
other current assets - other
13
基金及长期投资
funds and long-term investments
131
基金
funds
1311
偿债基金
redemption fund (or sinking fund)
1312
改良及扩充基金
fund for improvement and expansion
1313
意外损失准备基金
contingency fund
1314
退休基金
pension fund
1318
其它基金
other funds
132
长期投资
long-term investments
1321
长期股权投资
long-term equity investments
1322
长期债券投资
long-term bond investments
1323
长期不动产投资
long-term real estate in-vestments
1324
人寿保险现金解约价值
cash surrender value of life insurance
1328
其它长期投资
other long-term investments
1329
备抵长期投资跌价损失
allowance for excess of cost over market value of long-term
investments
14~ 15
固定资产
property , plant, and equipment
141
土地
land
1411
土地
land
1418
土地
-
重估增值
land - revaluation increments
142
土地改良物
land improvements
1421
土地改良物
land improvements
1428
土地改良物
-
重估增值
land improvements - revaluation increments
1429
累积折旧
-
土地改良物
accumulated depreciation - land improvements
143
房屋及建物
buildings
1431
房屋及建物
buildings
1438
房屋及建物
-
重估增值
buildings -revaluation increments
1439
累积折旧
-
房屋及建物
accumulated depreciation - buildings
144~146
机
(
器
)
具及设备
machinery and equipment
1441
机
(
器
)
具
machinery
1448
机
(
器
)
具
-
重估增值
machinery - revaluation increments
1449
累积折旧
-
机
(
器
)
具
accumulated depreciation - machinery
151
租赁资产
leased assets
1511
租赁资产
leased assets
1519
累积折旧
-
租赁资产
accumulated depreciation - leased assets
152
租赁权益改良
leasehold improvements
1521
租赁权益改良
leasehold improvements
1529
累积折旧
-
租赁权益改良
accumulated depreciation - leasehold improvements
156
未
完
工
程
及
预
付
购
置
设
备
款
construction
in
progress
and
prepayments
for
equipment
1561
未完工程
construction in progress
1562
预付购置设备款
prepayment for equipment
158
杂项固定资产
miscellaneous property, plant, and equipment
1581
杂项固定资产
miscellaneous property, plant, and equipment
1588
杂项固定资产
-
重估增值
miscellaneous property, plant, and equipment - revaluation
increments
1589
累积折旧
-
杂项固定资产
accumulated depreciation - miscellaneous property, plant,
and equipment
16
递耗资产
depletable assets
161
递耗资产
depletable assets
1611
天然资源
natural resources
1618
天然资源
-
重估增值
natural resources -revaluation increments
1619
累积折耗
-
天然资源
accumulated depletion - natural resources
17
无形资产
intangible assets
171
商标权
trademarks
1711
商标权
trademarks
172
专利权
patents
1721
专利权
patents
173
特许权
franchise
1731
特许权
franchise
174
著作权
copyright
1741
著作权
copyright
175
计算机软件
computer software
1751
计算机软件
computer software cost
176
商誉
goodwill
1761
商誉
goodwill
177
开办费
organization costs
1771
开办费
organization costs
178
其它无形资产
other intangibles
1781
递延退休金成本
deferred pension costs
1782
租赁权益改良
leasehold improvements
1788
其它无形资产
-
其它
other intangible assets - other
18
其它资产
other assets
181
递延资产
deferred assets
1811
债券发行成本
deferred bond issuance costs
1812
长期预付租金
long-term prepaid rent
1813
长期预付保险费
long-term prepaid insurance
1814
递延所得税资产
deferred income tax assets
1815
预付退休金
prepaid pension cost
1818
其它递延资产
other deferred assets
182
闲置资产
idle assets
1821
闲置资产
idle assets
184
长
期
应
收
票
据
及
款
项
与
催
收
帐
款
long- term
notes
,
accounts
and
overdue
receivables
1841
长期应收票据
long-term notes receivable
1842
长期应收帐款
long-term accounts receivable
1843
催收帐款
overdue receivables
1847
长期应收票据及款项与催收帐款
-
关系人
long-term
notes,
accounts
and
overdue
receivables- related parties
1848
其它长期应收款项
other long-term receivables
1849
备抵呆帐
-
长期应收票据及款项与催收帐款
allowance
for
uncollectible
accounts
-
long-term notes, accounts and overdue receivables
185
出租资产
assets leased to others
1851
出租资产
assets leased to others
1858
出租资产
-
重估增值
assets leased to others - incremental value from revaluation
1859
累积折旧
-
出租资产
accumulated depreciation - assets leased to others
186
存出保证金
refundable deposit
1861
存出保证金
refundable deposits
188
杂项资产
miscellaneous assets
1881
受限制存款
certificate of deposit - restricted
1888
杂项资产
-
其它
miscellaneous assets - other
======= ================================================== ==========
=============
2
负债
liabilities
21~ 22
流动负债
current liabilities
211
短期借款
short-term borrowings(debt)
2111
银行透支
bank overdraft
2112
银行借款
bank loan
2114
短期借款
-
业主
short-term borrowings - owners
2115
短期借款
-
员工
short- term borrowings - employees
2117
短期借款
-
关系人
short-term borrowings- related parties
2118
短期借款
-
其它
short-term borrowings - other
212
应付短期票券
short-term notes and bills payable
2121
应付商业本票
commercial paper payable
2122
银行承兑汇票
bank acceptance
2128
其它应付短期票券
other short-term notes and bills payable
2129
应付短期票券折价
discount on short-term notes and bills payable
213
应付票据
notes payable
2131
应付票据
notes payable
2137
应付票据
-
关系人
notes payable - related parties
2138
其它应付票据
other notes payable
214
应付帐款
accounts pay able
2141
应付帐款
accounts payable
2147
应付帐款
-
关系人
accounts payable - related parties
216
应付所得税
income taxes payable
2161
应付所得税
income tax payable
217
应付费用
accrued expenses
2171
应付薪工
accrued payroll
2172
应付租金
accrued rent payable
2173
应付利息
accrued interest payable
2174
应付营业税
accrued VAT payable
2175
应付税捐
-
其它
accrued taxes payable- other
2178
其它应付费用
other accrued expenses payable
218~219
其它应付款
other payables
2181
应付购入远汇款
forward exchange contract payable
2182
应付远汇款
-
外币
forward exchange contract payable - foreign currencies
2183
买卖远汇溢价
premium on forward exchange contract
2184
应付土地房屋款
payables on land and building purchased
2185
应付设备款
Payables on equipment
2187
其它应付款
-
关系人
other payables - related parties
2191
应付股利
dividend payable
2192
应付红利
bonus payable
2193
应付董监事酬劳
compensation payable to directors and supervisors
2198
其它应付款
-
其它
other payables - other
226
预收款项
advance receipts
2261
预收货款
sales revenue received in advance
2262
预收收入
revenue received in advance
2268
其它预收款
other advance receipts
227
一年或一营业周期内到期长期负债
long-term liabilities -current portion
2271
一年或一营业周期内到期公司债
corporate bonds payable - current portion
2272
一年或一营业周期内到期长期借款
long-term loans payable - current portion
2273
一年或一营业周期内到期长期应付票据及款项
long-term
notes
and
accounts
payable due within one year or one operating cycle
2277 < br>一
年
或
一
营业
周期
内
到
期
长
期
应
付
票
据及
款
项
-
关
系
人
long-term
notes
and
accounts payables to related parties - current portion
2278
其它一年或一营业周期内到期长期负债
other long-term lia- bilities - current portion
228~229
其它流动负债
other current liabilities
2281
销项税额
VAT received(or output tax)
2283
暂收款
temporary receipts
2284
代收款
receipts under custody
2285
估计售后服务
/
保固负债
estimated warranty liabilities
2291
递延所得税负债
deferred income tax liabilities
2292
递延兑换利益
deferred foreign exchange gain
2293
业主
(
股东
)
往来
owners' current account
2294
同业往来
current account with others
2298
其它流动负债
-
其它
other current liabilities - others
23
长期负债
long-term liabilities
231
应付公司债
corporate bonds payable
2311
应付公司债
corporate bonds payable
2319
应付公司债溢
(
折
)
价
premium(discount) on corporate bonds payable
232
长期借款
long-term loans payable
2321
长期银行借款
long-term loans payable - bank
2324
长期借款
-
业主
long-term loans payable - owners
2325
长期借款
-
员工
long-term loans payable - employees
2327
长期借款
-
关系人
long-term loans payable - related parties
2328
长期借款
-
其它
long-term loans payable - other
233
长期应付票据及款项
long-term notes and accounts payable
2331
长期应付票据
long-term notes payable
2332
长期应付帐款
long-term accounts pay-able
2333
长期应付租赁负债
long-term capital lease liabilities
2337
长期应付票据及款项
-
关系人
Long-term
notes
and
accounts
payable
-
related
parties
2338
其它长期应付款项
other long-term payables
234
估计应付土地增值税
accrued liabilities for land value increment tax
2341
估计应付土地增值税
estimated accrued land value incremental tax pay-able
235
应计退休金负债
accrued pension liabilities
2351
应计退休金负债
accrued pension liabilities
238
其它长期负债
other long-term liabilities
2388
其它长期负债
-
其它
other long- term liabilities - other
28
其它负债
other liabilities
281
递延负债
deferred liabilities
2811
递延收入
deferred revenue
2814
递延所得税负债
deferred income tax liabilities
2818
其它递延负债
other deferred liabilities
286
存入保证金
deposits received
2861
存入保证金
guarantee deposit received
288
杂项负债
miscellaneous liabilities
2888
杂项负债
-
其它
miscellaneous liabilities - other
== ================================================== ===============
=============
3
所有者权益
owners' equity
31
资本
capital
311
资本（或股本）
capital
3111
普通股股本
capital - common stock
3112
特别股股本
capital - preferred stock
3113
预收股本
capital collected in advance
3114
待分配股票股利
stock dividends to be distributed
3115
资本
capital
32
资本公积
additional paid-in capital
321
股票溢价
paid-in capital in excess of par
3211
普通股股票溢价
paid-in capital in excess of par- common stock
3212
特别股股票溢价
paid-in capital in excess of par- preferred stock
323
资产重估增值准备
capital surplus from assets revaluation
3231
资产重估增值准备
capital surplus from assets revaluation
324
处分资产溢价公积
capital surplus from gain on disposal of assets
3241
处分资产溢价公积
capital surplus from gain on disposal of assets
325
合并公积
capital surplus from business combination
3251
合并公积
capital surplus from business combination
326
受赠公积
donated surplus
3261
受赠公积
donated surplus
328
其它资本公积
other additional paid-in capital
3281
权益法长期股权投资资本公积
additional paid-in capital from investee under equity
method
3282
资本公积
-
库藏股票交易
additional paid-in capital - treasury stock trans-actions
33
保留盈余
(
或累积亏损
) retained earnings (accumulated deficit)
331
法定盈余公积
legal reserve
3311
法定盈余公积
legal reserve
332
特别盈余公积
special reserve
3321
意外损失准备
contingency reserve
3322
改良扩充准备
improvement and expansion reserve
3323
偿债准备
special reserve for redemption of liabilities
3328
其它特别盈余公积
other special reserve
335
未分配盈余
(
或累积亏损
) retained earnings- unappropriated (or accumulated deficit)
3351
累积盈亏
accumulated profit or loss
3352
前期损益调整
prior period adjustments
3353
本期损益
net income or loss for current period
34
权益调整
equity adjustments
341
长期股权投资未实现跌价损失
unrealized loss on market value decline of long-term
equity investments
3411
长期股权投资未实现跌价损失
unrealized loss on market value decline of long-term
equity investments
342
累积换算调整数
cumulative translation adjustment
3421
累积换算调整数
cumulative translation adjustments
343
未认列为退休金成本之净损失
net loss not recognized as pension cost
3431
未认列为退休金成本之净损失
net loss not recognized as pension costs
35
库藏股
treasury stock
351
库藏股
treasury stock
3511
库藏股
treasury stock
36
少数股权
minority interest
361
少数股权
minority interest
3611
少数股权
minority interest
===== ================================================== ============
=============
4
营业收入
operating revenue
41
销货收入
sales revenue
411
销货收入
sales revenue
4111
销货收入
sales revenue
4112
分期付款销货收入
installment sales revenue
417
销货退回
sales return
4171
销货退回
sales return
419
销货折让
sales allowances
4191
销货折让
sales discounts and allowances
46
劳务收入
service revenue
461
劳务收入
service revenue
4611
劳务收入
service revenue
47
业务收入
agency revenue
471
业务收入
agency revenue
4711
业务收入
agency revenue
48
其它营业收入
other operating revenue
488
其它营业收入
-
其它
other operating revenue
4888
其它营业收入
-
其它
other operating revenue - other
======================== ===========================================
=== ==========
5
营业成本
operating costs
51
销货成本
cost of goods sold
511
销货成本
cost of goods sold
5111
销货成本
cost of goods sold
5112
分期付款销货成本
installment cost of goods sold
512
进货
purchases
5121
进货
purchases
5122
进货费用
purchase expenses
5123
进货退出
purchase returns
5124
进货折让
charges on purchased merchandise
513
进料
materials purchased
5131
进料
material purchased
5132
进料费用
charges on purchased material
5133
进料退出
material purchase returns
5134
进料折让
material purchase allowances
514
直接人工
direct labor
5141
直接人工
direct labor
515~518
制造费用
manufacturing overhead
5151
间接人工
indirect labor
5152
租金支出
rent expense, rent
5153
文具用品
office supplies (expense)
5154
旅费
travelling expense, travel
5155
运费
shipping expenses, freight
5156
邮电费
postage (expenses)
5157
修缮费
repair(s) and maintenance (expense )
5158
包装费
packing expenses
5161
水电瓦斯费
utilities (expense)
5162
保险费
insurance (expense)
5163
加工费
manufacturing overhead - outsourced
5166
税捐
taxes
5168
折旧
depreciation expense
5169
各项耗竭及摊提
various amortization
5172
伙食费
meal (expenses)
5173
职工福利
employee benefits/welfare
5176
训练费
training (expense)
5177
间接材料
indirect materials
5188
其它制造费用
other manufacturing expenses
56
劳务成本制
ervice costs
561
劳务成本
service costs
5611
劳务成本
service costs
57
业务成本
gency costs
571
业务成本
agency costs
5711
业务成本
agency costs
58
其它营业成本
other operating costs
588
其它营业成本
-
其它
other operating costs-other
5888
其它营业成本
-
其它
other operating costs - other
========================== =========================================
===== ========
6
营业费用
operating expenses
61
推销费用
selling expenses
615~618
推销费用
selling expenses
6151
薪资支出
payroll expense
6152
租金支出
rent expense, rent
6153
文具用品
office supplies (expense)
6154
旅费
travelling expense, travel
6155
运费
shipping expenses, freight
6156
邮电费
postage (expenses)
6157
修缮费
repair(s) and maintenance (expense)
6159
广告费
advertisement expense, advertisement
6161
水电瓦斯费
utilities (expense)
6162
保险费
insurance (expense)
6164
交际费
entertainment (expense)
6165
捐赠
donation (expense)
6166
税捐
taxes
6167
呆帐损失
loss on uncollectible accounts
6168
折旧
depreciation expense
6169
各项耗竭及摊提
various amortization
6172
伙食费
meal (expenses)
6173
职工福利
employee benefits/welfare
6175
佣金支出
commission (expense)
6176
训练费
training (expense)
6188
其它推销费用
other selling expenses
62
管理及总务费用
general & administrative expenses
625~628
管理及总务费用
general & administrative expenses
6251
薪资支出
payroll expense
6252
租金支出
rent expense, rent
6253
文具用品
office supplies
6254
旅费
travelling expense, travel
6255
运费
shipping expenses,freight
6256
邮电费
postage (expenses)
6257
修缮费
repair(s) and maintenance (expense)
6259
广告费
advertisement expense, advertisement
6261
水电瓦斯费
utilities (expense)
6262
保险费
insurance (expense)
6264
交际费
entertainment (expense)
6265
捐赠
donation (expense)
6266
税捐
taxes
6267
呆帐损失
loss on uncollectible accounts
6268
折旧
depreciation expense a
6269
各项耗竭及摊提
various amortization
6271
外销损失
loss on export sales
6272
伙食费
meal (expenses)
6273
职工福利
employee benefits/welfare
6274
研究发展费用
research and development expense
6275
佣金支出
commission (expense)
6276
训练费
training (expense)
6278
劳务费
professional service fees
6288
其它管理及总务费用
other general and administrative expenses
63
研究发展费用
research and development expenses
635~638
研究发展费用
research and development expenses
6351
薪资支出
payroll expense
6352
租金支出
rent expense, rent
6353
文具用品
office supplies
6354
旅费
travelling expense, travel
6355
运费
shipping expenses, freight
6356
邮电费
postage (expenses)
6357
修缮费
repair(s) and maintenance (expense)
6361
水电瓦斯费
utilities (expense)
6362
保险费
insurance (expense)
6364
交际费
entertainment (expense)
6366
税捐
taxes
6368
折旧
depreciation expense
6369
各项耗竭及摊提
various amortization
6372
伙食费
meal (expenses)
6373
职工福利
employee benefits/welfare
6376
训练费
training (expense)
6378
其它研究发展费用
other research and development expenses
=================== =============================================================
7
营业外收入及费用
non- operating revenue and expenses, other income(expense)
71~74
营业外收入
non- operating revenue
711
利息收入
interest revenue
7111
利息收入
interest revenue/income
712
投资收益
investment income
7121
权益法认列之投资收益
investment income recognized under equity method
7122
股利收入
dividends income
7123
短期投资市价回升利益
gain on market price recovery of short-term investment
713
兑换利益
foreign exchange gain
7131
兑换利益
foreign exchange gain
714
处分投资收益
gain on disposal of investments
7141
处分投资收益
gain on disposal of investments
715
处分资产溢价收入
gain on disposal of assets
7151
处分资产溢价收入
gain on disposal of assets
748
其它营业外收入
other non-operating revenue
7481
捐赠收入
donation income
7482
租金收入
rent revenue/income
7483
佣金收入
commission revenue/income
7484
出售下脚及废料收入
revenue from sale of scraps
7485
存货盘盈
gain on physical inventory
7486
存货跌价回升利益
gain from price recovery of inventory
7487
坏帐转回利益
gain on reversal of bad debts
7488
其它营业外收入
-
其它
other non-operating revenue- other items
75~ 78
营业外费用
non-operating expenses
751
利息费用
interest expense
7511
利息费用
interest expense
752
投资损失
investment loss
7521
权益法认列之投资损失
investment loss recog- nized under equity method
7523
短期投资未实现跌价损失
unrealized loss on reduction of short-term investments to
market
753
兑换损失
foreign exchange loss
7531
兑换损失
foreign exchange loss
754
处分投资损失
loss on disposal of investments
7541
处分投资损失
loss on disposal of investments
755
处分资产损失
loss on disposal of assets
7551
处分资产损失
loss on disposal of assets
788
其它营业外费用
other non-operating expenses
7881
停工损失
loss on work stoppages
7882
灾害损失
casualty loss
7885
存货盘损
loss on physical inventory
7886
存货跌价及呆滞损失
loss for market
price decline
and
obsolete
and
slow-moving
inventories
7888
其它营业外费用
-
其它
other non-operating expenses- other
======================== ===========================================
=== ==========
8
所得税费用
(
或利益
) income tax expense (or benefit)
81
所得税费用
(
或利益
) income tax expense (or benefit)
811
所得税费用
(
或利益
) income tax expense (or benefit)
8111
所得税费用（或利益）
income tax expense ( or benefit)
=============================== ====================================
========== ===
9
非经常营业损益
nonrecurring gain or loss
91
停业部门损益
gain(loss) from discontinued operations
911
停
业
部门
损
益
-
停
业
前
营
业
损益
income(loss)
from
operations
of
discontinued
segments
9111
停业部门损益
-
停业前营业损益
income(loss)
from
operations
of
discontinued
segment
912
停业部门损益
-
处分损益
gain(loss) from disposal of discontinued segments
9121
停业部门损益
-
处分损益
gain(loss) from disposal of discontinued segment
92
非常损益
extraordinary gain or loss
921
非常损益
extraordinary gain or loss
9211
非常损益
extraordinary gain or loss
93
会计原则变动累积影响数
cumulative effect of changes in accounting principles
931
会计原则变动累积影响数
cumulative effect of changes in accounting principles
9311
会计原则变动累积影响数
cumulative effect of changes in accounting principles
94
少数股权净利
minority interest income
941
少数股权净利
minority interest income
9411
少数股权净利
minority interest in
会计
科目英文对照
.doc
最新
会计
科目中英文对照表
一、资产类
Assets
流动资产
Current assets
货币资金
Cash and cash equivalents
1001
现金
Cash
1002
银行存款
Cash in bank
1009
其他货币资金
Other cash and cash equivalents
100901
外埠存款
Other city Cash in bank
100902
银行本票
Cashiers cheque
100903
银行汇票
Bank draft
100904
信用卡
Credit card
100905
信用证保证金
L/C Guarantee deposits
100906
存出投资款
Refundable deposits
1101
短期投资
Short-term investments
110101
股票
Short-term investments - stock
110102
债券
Short-term investments - corporate bonds
110103
基金
Short-term investments - corporate funds
110110
其他
Short-term investments - other
1102
短期投资跌价准备
Short-term investments falling price reserves
应收款
Account receivable
1111
应收票据
Note receivable
银行承兑汇票
Bank acceptance
商业承兑汇票
Trade acceptance
1121
应收股利
Dividend receivable
1122
应收利息
Interest receivable
1131
应收账款
Account receivable
1133
其他应收款
Other notes receivable
1141
坏账准备
Bad debt reserves
1151
预付账款
Advance money
1161
应收补贴款
Cover deficit by state subsidies of receivable
库存资产
Inventories
1201
物资采购
Supplies purchasing
1211
原材料
Raw materials
1221
包装物
Wrappage
1231
低值易耗品
Low-value consumption goods
1232
材料成本差异
Materials cost variance
1241
自制半成品
Semi-Finished goods
1243
库存商品
Finished goods
1244
商品进销差价
Differences between purchasing and selling price
1251
委托加工物资
Work in process - outsourced
1261
委托代销商品
Trust to and sell the goods on a commission basis
1271
受托代销商品
Commissioned and sell the goods on a commission basis
1281
存货跌价准备
Inventory falling price reserves
1291
分期收款发出商品
Collect money and send out the goods by stages
1301
待摊费用
Deferred and prepaid expenses
长期投资
Long-term investment
1401
长期股权投资
Long-term investment on stocks
140101
股票投资
Investment on stocks
140102
其他股权投资
Other investment on stocks
1402
长期债权投资
Long-term investment on bonds
140201
债券投资
Investment on bonds
140202
其他债权投资
Other investment on bonds
1421
长期投资减值准备
Long-term investments depreciation reserves
股权投资减值准备
Stock rights investment depreciation reserves
债权投资减值准备
Bcreditors rights investment depreciation reserves
1431
委托贷款
Entrust loans
143101
本金
Principal
143102
利息
Interest
143103
减值准备
Depreciation reserves
1501
固定资产
Fixed assets
房屋
Building
建筑物
Structure
机器设备
Machinery equipment
运输设备
Transportation facilities
工具器具
Instruments and implement
1502
累计折旧
Accumulated depreciation
1505
固定资产减值准备
Fixed assets depreciation reserves
房屋、建筑物减值准备
Building/structure depreciation reserves
机器设备减值准备
Machinery equipment depreciation reserves
1601
工程物资
Project goods and material
160101
专用材料
Special-purpose material
160102
专用设备
Special- purpose equipment
160103
预付大型设备款
Prepayments for equipment
160104
为生产准备的工具及器具
Preparative instruments and implement for fabricate
1603
在建工程
Construction-in-process
安装工程
Erection works
在安装设备
Erecting equipment-in-process
技术改造工程
Technical innovation project
大修理工程
General overhaul project
1605
在建工程减值准备
Construction-in-process depreciation reserves
1701
固定资产清理
Liquidation of fixed assets
1801
无形资产
Intangible assets
专利权
Patents
非专利技术
Non- Patents
商标权
Trademarks
，
Trade names
著作权
Copyrights
土地使用权
Tenure
商誉
Goodwill
1805
无形资产减值准备
Intangible Assets depreciation reserves
专利权减值准备
Patent rights depreciation reserves
商标权减值准备
trademark rights depreciation reserves
1815
未确认融资费用
Unacknowledged financial charges
待处理财产损溢
Wait deal assets loss or income
1901
长期待摊费用
Long-term deferred and prepaid expenses
1911
待处理财产损溢
Wait deal assets loss or income
191101
待处理流动资产损溢
Wait deal intangible assets loss or income
191102
待处理固定资产损溢
Wait deal fixed assets loss or income
二、负债类
Liability
短期负债
Current liability
2101
短期借款
Short-term borrowing
2111
应付票据
Notes payable
银行承兑汇票
Bank acceptance
商业承兑汇票
Trade acceptance
2121
应付账款
Account payable
2131
预收账款
Deposit received
2141
代销商品款
Proxy sale goods revenue
2151
应付工资
Accrued wages
2153
应付福利费
Accrued welfarism
2161
应付股利
Dividends payable
2171
应交税金
Tax payable
217101
应交增值税
value added tax payable
21710101
进项税额
Withholdings on V
AT
21710102
已交税金
Paying tax
-
-
-
-
-
-
-
-
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