会计科目中英文对照表(含明细科目)

2021年1月24日发(作者：浴池)
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

Cashier's 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

Bcreditor's 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
'21710103
转出未交增值税

Unpaid VAT changeover
'21710104
减免税款

Tax deduction
'21710105
销项税额

Substituted money on VAT
'21710106
出口退税

Tax reimbursement for export

'21710107
进项税额转出

Changeover withnoldings on VAT
'21710108
出口抵减内销产品应纳税额

Export deduct domestic sales goods tax
'21710109
转出多交增值税

Overpaid VAT changeover
'21710110
未交增值税

Unpaid VAT
'217102
应交营业税

Business tax payable
'217103
应交消费税

Consumption tax payable
'217104
应交资源税

Resources tax payable
'217105
应交所得税

Income tax payable

'217106
应交土地增值税

Increment tax on land value payable
'217107
应交城市维护建设税

Tax for maintaining and building cities payable
'217108
应交房产税

Housing property tax payable
'217109
应交土地使用税

Tenure tax payable
'217110
应交车船使用税

Vehicle and vessel usage license plate tax(VVULPT) payable
'217111
应交个人所得税

Personal income tax payable
2176
其他应交款

Other fund in conformity with paying
2181
其他应付款

Other payables
2191
预提费用

Drawing expense in advance

其他负债

Other liabilities
2201
待转资产价值

Pending changerover assets value
2211
预计负债

Anticipation liabilities
长期负债

Long-term Liabilities

2301
长期借款

Long-term loans
一年内到期的长期借款

Long-term loans due within one year
一年后到期的长期借款

Long-term loans due over one year
2311
应付债券

Bonds payable

'231101
债券面值

Face value, Par value
'231102
债券溢价

Premium on bonds

'231103
债券折价

Discount on bonds

'231104
应计利息

Accrued interest

2321
长期应付款

Long-term account payable
应付融资租赁款

Accrued financial lease outlay
一年内到期的长期应付

Long-term account payable due within one year
一年后到期的长期应付

Long- term account payable over one year
2331
专项应付款

Special payable
一年内到期的专项应付

Long-term special payable due within one year
一年后到期的专项应付

Long- term special payable over one year
2341
递延税款

Deferral taxes

三、所有者权益类

OWNERS' EQUITY

资本

Capita
3101
实收资本
(
或股本
) Paid-up capital(or stock)

实收资本

Paicl-up capital

实收股本

Paid-up stock

3103
已归还投资

Investment Returned
公积


3111
资本公积

Capital reserve

'311101
资本
(
或股本
)
溢价

Cpital(or Stock) premium
'311102
接受捐赠非现金资产准备

Receive non-cash donate reserve
'311103
股权投资准备

Stock right investment reserves

'311105
拨款转入

Allocate sums changeover in
'311106
外币资本折算差额

Foreign currency capital

'311107
其他资本公积

Other capital reserve

3121
盈余公积

Surplus reserves

'312101
法定盈余公积

Legal surplus
'312102
任意盈余公积

Free surplus reserves
'312103
法定公益金

Legal public welfare fund