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中英文
会计
科目对照表如下
:
会
计
科
目
accounting subject
顺序号
serial number
编号
code number
会计科目名称
accounting subject
会计科目适用范围
accounting subject range of application
一、
资产类
1 1001
库存现金
cash on hand
2 1002
银行存款
bank deposit
5 1015
其他货币资金
other monetary capital
9 1101
交易性金
融资
产
transaction monetary assets
11 1121
应收票据
notes receivable
12 1122
应收账款
Account receivable
13 1123
预付账款
account prepaid
14 1131
应收股利
dividend receivable
15 1132
应收利息
accrued interest receivable
21 1231
其他应收款
accounts receivable-others
22 1241
坏账准备
had debts reserve
28 1401
材料采购
procurement of materials
29 1402
在途物资
materials in transit
30 1403
原材料
raw materials
32 1406
库存商品
commodity stocks
33 1407
发出商品
goods in transit
36 1412
包装物及低值易耗品
wrappage and low value and easily wornout
articles
42 1461
存货跌价准备
reserve against stock price declining
43 1501
待摊费用
fees to be apportioned
45 1521
持有至到期
投资
hold investment due
1
46 1522
持有至到期投资减值准备
hold investment due reduction reserve
47 1523
可供出售金融资产
financial assets available for sale
48 1524
长期股权投资
long-term stock ownership investment
49 1525
长期股权投资减值准备
long-term stock ownership investment
reduction reserve
50 1526
投资性房地产
investment real eastate
51 1531
长期应收款
long- term account receivable
52 1541
未实现融资收益
unrealized financing income
54 1601
固定资产
permanent assets
55 1602
累计折旧
accumulated depreciation
56 1603
固定资产减值准备
permanent assets reduction reserve
57 1604
在建工程
construction in process
58 1605
工程物资
engineer material
59 1606
固定资产清理
disposal of fixed assets
60 1611
融资租赁资产
租赁专用
financial leasing assets exclusively for
leasing
61
1612
未担保余值
租赁专用
unguaranteed
residual
value
exclusively
for
leasing
62 1621
生产性生物资产
农业专用
productive living assets exclusively
for agriculture
63 1622
生产性生物资产累计折旧
农业专用
productive living assets
accumulated depreciation exclusively for agriculture
64 1623
公益性生物资产
农业专用
non- profit living assets exclusively
for agriculture
65 1631
油气资产
石油天然气开采专用
oil and gas assets exclusively for
oil and gas exploitation
66 1632
累计折耗
石油天然气开采专用
accumulated depletion exclusively
for oil and gas exploitation
67 1701
无形资产
intangible assets
68 1702
累计摊销
accumulated amortization
69 1703
无形资产减值准备
intangible assets reduction reserve
2
70 1711
商誉
business reputation
71 1801
长期待摊费用
long-term deferred expenses
72 1811
递延所得税资产
deferred income tax assets
73 1901
待处理财产损溢
waiting assets profit and loss
二、
负债类
debt group
74 2001
短期借款
short-term loan
81 2101
交易性金融负债
transaction financial liabilities
83 2201
应付票据
notes payable
84 2202
应付账款
account payable
85 2205
预收账款
item received in advance
86 2211
应付职工薪酬
employee pay payable
87 2221
应交税费
tax payable
88 2231
应付股利
dividend payable
89 2232
应付利息
interest payable
90 2241
其他应付款
other account payable
97 2401
预提费用
withholding expenses
98 2411
预计负债
estimated liabilities
99 2501
递延收益
deferred income
100 2601
长期借款
money borrowed for long term
101 2602
长期债券
long-term bond
106 2801
长期应付款
long-term account payable
107 2802
未确认融资费用
unacknowledged financial charges
108 2811
专项应付款
special accounts payable
109 2901
递延所得税负债
deferred income tax liabilities
三、共同类
112 3101
衍生工具
derivative tool
113 3201
套期工具
arbitrage tool
114 3202
被套期项目
arbitrage project
3
四、
所有者权益类
115 4001
实收资本
paid-up capital
116 4002
资本公积
contributed surplus
117 4101
盈余公积
earned surplus
119 4103
本年利润
profit for the current year
120 4104
利润分配
allocation of profits
121 4201
库存股
treasury stock
五、
成本类
122 5001
生产成本
production cost
123 5101
制造费用
cost of production
124 5201
劳务成本
service cost
125 5301
研发支出
research and development expenditures
126 5401
工程施工
建造承包商专用
engineering construction exclusively
for construction contractor
127
5402
工程结算
建造承包商专用
engineering
settlement
exclusively
for
construction contractor
128 5403
机械作业
建造承包商专用
mechanical operation exclusively for
construction contractor
六、
损益
类
129 6001
主营业务收入
main business income
130 6011
利息收入
金融共用
interest income financial sharing
135 6051
其他业务收入
other business income
136 6061
汇兑损益
金融专用
exchange gain or loss exclusively for
finance
137 6101
公允价值变动损益
sound value flexible loss and profit
138 6111
投资收益
income on investment
142 6301
营业外收入
nonrevenue receipt
4
143 6401
主营业务成本
main business cost
144 6402
其他业务支出
other business expense
145 6405
营业税
金及附加
business tariff and annex
146 6411
利息支出
金融共用
interest expense financial sharing
155 6601
销售费用
marketing cost
156 6602
管理费用
managing cost
157 6603
财务费用
financial cost
158 6604
勘探费用
exploration expense
159 6701
资产减值损失
loss from asset devaluation
160 6711
营业外支出
nonoperating expense
161 6801
所得税
income tax
162 6901
以前年度损益调整
prior year profit and loss adjustment
中国会计科目的中英文对照
一、资产类
Assets
流动资产
Current assets
货币资金
Cash and cash equivalents
现金
Cash
银行存款
Cash in bank
其他货币资金
Other cash and cash equivalents
外埠存款
Other city Cash in bank
银行本票
Cashier's cheque
银行汇票
Bank draft
信用卡
Credit card
信用证保证金
L/C Guarantee deposits
存出投资款
Refundable deposits
短期投资
Short-term investments
5
股票
Short-term investments - stock
债券
Short-term investments - corporate bonds
基金
Short-term investments - corporate funds
其他
Short- term investments - other
短期投资跌价准备
Short-term investments falling price reserves
应收款
Account receivable
应收票据
Note receivable
银行承兑汇票
Bank acceptance
商业承兑汇票
Trade acceptance
应收股利
Dividend receivable
应收利息
Interest receivable
应收账款
Account receivable
其他应收款
Other notes receivable
坏账准备
Bad debt reserves
预付账款
Advance money
应收补贴款
Cover deficit by state subsidies of receivable
库存资产
Inventories
物资采购
Supplies purchasing
原材料
Raw materials
包装物
Wrappage
低值易耗品
Low-value consumption goods
材料成本差异
Materials cost variance
6
自制半成品
Semi-Finished goods
库存商品
Finished goods
商品进销差价
Differences between purchasing and selling price
委托加工物资
Work in process - outsourced
委托代销商品
Trust to and sell the goods on a commission basis
受托代销商品
Commissioned and sell the goods on a commission
basis
存货跌价准备
Inventory falling price reserves
分期收款发出商品
Collect
money
and
send
out
the
goods
by
stages
待摊费用
Deferred and prepaid expenses
长期投资
Long- term investment
长期股权投资
Long- term investment on stocks
股票投资
Investment on stocks
其他股权投资
Other investment on stocks
长期债权投资
Long-term investment on bonds
债券投资
Investment on bonds
其他债权投资
Other investment on bonds
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
Bcreditor's
rights
investment
depreciation
reserves
7
委托贷款
Entrust loans
本金
Principal
利息
Interest
减值准备
Depreciation reserves
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
累计折旧
Accumulated depreciation
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
工程物资
Project goods and material
专用材料
Special-purpose material
专用设备
Special- purpose equipment
预付大型设备款
Prepayments for equipment
为
生
产
准
备
的
工
具
及
器
具
Preparative
instruments
and
implement for fabricate
在建工程
Construction-in-process
安装工程
Erection works
8
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
在建工程减值准备
Construction-in-process depreciation reserves
固定资产清理
Liquidation of fixed assets
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
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
未确认融资费用
Unacknowledged financial charges
待处理财产损溢
Wait deal assets loss or income
长期待摊费用
Long-term deferred and prepaid expenses
待处理财产损溢
Wait deal assets loss or income
待处理流动资产损溢
Wait deal intangible assets loss or income
待处理固定资产损溢
Wait deal fixed assets loss or income
二、负债类
Liability
9
短期负债
Current liability
短期借款
Short-term borrowing
应付票据
Notes payable
银行承兑汇票
Bank acceptance
商业承兑汇票
Trade acceptance
应付账款
Account payable
预收账款
Deposit received
代销商品款
Proxy sale goods revenue
应付工资
Accrued wages
应付福利费
Accrued welfarism
应付股利
Dividends payable
应交税金
Tax payable
应交增值税
value added tax payable
进项税额
Withholdings on VAT
已交税金
Paying tax
转出未交增值税
Unpaid VAT changeover
减免税款
Tax deduction
销项税额
Substituted money on VAT
出口退税
Tax reimbursement for export
进项税额转出
Changeover withnoldings on VAT
出口抵减内销产品应纳税额
Export
deduct
domestic
sales
goods
tax
10
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