会计科目中英对照

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 investments

    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  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 业主权益 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  

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 income