会计科目中英文对照.docx
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会计科目中英文对照.docx
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会计科目中英文对照
一、中英文新会计科目对照表如下:
会计科目中英对照表会计科目accountingsubject
顺序号serialnumber
编号codenumber
会计科目名称accountingsubject
会计科目适用范围accountingsubjectrangeofapplication
一、资产类11001
库存现金cashonhand
21002 银行存款bankdeposit
51015其他货币资金othermonetarycapital
91101交易性金融资产transactionmonetaryassets
111121应收票据notesreceivable
121122应收账款Accountreceivable
131123预付账款accountprepaid
141131应收股利dividendreceivable
151132应收利息accruedinterestreceivable
211231其他应收款accountsreceivable-others
221241坏账准备haddebtsreserve
281401材料采购procurementofmaterials
291402在途物资materialsintransit
301403原材料rawmaterials
321406库存商品commoditystocks
331407发出商品goodsintransit
361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles
421461存货跌价准备reserveagainststockpricedeclining
431501待摊费用feestobeapportioned
451521持有至到期投资holdinvestmentdue
461522持有至到期投资减值准备holdinvestmentduereductionreserve
471523可供出售金融资产financialassetsavailableforsale
481524长期股权投资long-termstockownershipinvestment
491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve
501526投资性房地产investmentrealeastate
511531长期应收款long-termaccountreceivable
521541未实现融资收益unrealizedfinancingincome
541601固定资产permanentassets
551602累计折旧accumulateddepreciation
561603固定资产减值准备permanentassetsreductionreserve
571604在建工程constructioninprocess
581605工程物资engineermaterial
591606固定资产清理disposaloffixedassets
601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing
611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing
621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture
631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture
641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture
651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation
661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation
671701无形资产intangibleassets
681702累计摊销accumulatedamortization
691703无形资产减值准备intangibleassetsreductionreserve
701711商誉businessreputation
711801长期待摊费用long-termdeferredexpenses
721811递延所得税资产deferredincometaxassets
731901待处理财产损溢waitingassetsprofitandloss
二、负债类debtgroup
742001短期借款short-termloan
812101交易性金融负债transactionfinancialliabilities
832201应付票据notespayable
842202应付账款accountpayable
852205预收账款itemreceivedinadvance
862211应付职工薪酬employeepaypayable
872221应交税费taxpayable
882231应付股利dividendpayable
892232应付利息interestpayable
902241其他应付款otheraccountpayable
972401预提费用withholdingexpenses
982411预计负债estimatedliabilities
992501递延收益deferredincome
1002601长期借款moneyborrowedforlongterm
1012602长期债券long-termbond
1062801长期应付款long-termaccountpayable
1072802未确认融资费用unacknowledgedfinancialcharges
1082811专项应付款specialaccountspayable
1092901递延所得税负债deferredincometaxliabilities
三、共同类
1123101衍生工具derivativetool
1133201套期工具arbitragetool
1143202被套期项目arbitrageproject
四、所有者权益类
1154001实收资本paid-upcapital
1164002资本公积contributedsurplus
1174101盈余公积earnedsurplus
1194103本年利润profitforthecurrentyear
1204104利润分配allocationofprofits
1214201库存股treasurystock
五、成本类
1225001生产成本productioncost
1235101制造费用costofproduction
1245201劳务成本servicecost
1255301研发支出researchanddevelopmentexpenditures
1265401工程施工建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor
1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor
1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor
六、损益类
1296001主营业务收入mainbusinessincome
1306011利息收入金融共用interestincomefinancialsharing
1356051其他业务收入otherbusinessincome
1366061汇兑损益金融专用exchangegainorlossexclusivelyforfinance
1376101公允价值变动损益soundvalueflexiblelossandprofit
1386111投资收益incomeoninvestment
1426301营业外收入nonrevenuereceipt
1436401主营业务成本mainbusinesscost
1446402其他业务支出otherbusinessexpense
1456405营业税金及附加businesstariffandannex
1466411利息支出金融共用interestexpensefinancialsharing
1556601销售费用marketingcost1566602管理费用managingcost
1576603财务费用financialcost1586604勘探费用explorationexpense
1596701资产减值损失lossfromassetdevaluation
1606711营业外支出nonoperatingexpense1616801所得税incometax
1626901以前年度损益调整prioryearprofitandlossadjustment
二、老会计科目中英文对照
代码 名称
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
1116 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 accumulateddep
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