中国会计科目中英文对照(最全版)irtv.docx

Evaluation Warning: The document was created with Spire.Doc for .NET.中国会计科科目中英文文对照代码 名称称 代码 名称 代代码 名称称 代码 名称 英英译 11 资产 asseets 111 112 流动动资产 ccurreent aassetts 1111 现金金及约当现现金 caash aand ccash equiivaleents 11111 库存现现金 caash oon haand   11122 零用金金/周转金金 pettty ccash/revoolvinng fuunds   11113  银银行存款 cashh in bankks  11116 在途现金金 cassh inn traansitt  11117 约约当现金 cashh equuivallentss  11118 其其它现金及及 约当现现金 otther cashh andd cassh eqquivaalentts  1112 短短期投资 shorrt-teerm iinvesstmennt11221 短期期投资 -股票 sshortt-terrm innvesttmentts - stocck  11122 短期投资资 -短期期票券   shorrt-teerm iinvesstmennts - shoort-tterm notees annd biills   11223  短短期投资 -政府债债券  sshortt-terrm innvesttmentts - goveernmeent bbondss  11124   短期投资资 -受益益凭证   shorrt-teerm iinvesstmennts - benneficciaryy cerrtifiicatees  11125   短期投投资 -公公司债   shorrt-teerm iinvesstmennts - corrporaate bbondss  11128 短短期投资 -其它 shorrt-teerm iinvesstmennts - othher   11299  备抵抵短期投资资跌价损失失 alllowannce ffor rreducctionn of shorrt-teerm iinvesstmennt too marrket   1133 应收票票据 nootes receeivabble 11131 应收票据据 nottes rreceiivablle  11132 应收票据据贴现   disccountted nnotess recceivaable   11337 应收收票据 -关系人   nottes rreceiivablle - relaated partties   11338  其其它应收票票据  ootherr nottes rreceiivablle  11139 备抵呆帐帐 应收收票据   alloowancce foor unncolllec- tiblle acccounnts- notees reeceivvablee  1114 应收收帐款 aaccouunts receeivabble 11141 应收帐款款  acccounnts rreceiivablle  11142 应收分期期帐款   insttallmment accoountss recceivaable   11447 应收收帐款 -关系人   acccountts reeceivvablee - rrelatted ppartiies   11499 备抵呆呆帐 应应收帐款   alllowannce ffor uuncolllec- tibble aaccouunts - acccounnts rreceiivablle  1118 其其它应收款款 othher rreceiivablles 11181   应收出出售远汇款款  foorwarrd exxchannge ccontrract receeivabble   11822 应收远远汇款 -外币   forwward exchhangee conntracct reeceivvablee - fforeiign ccurreenciees  11183 买卖远汇汇折价   disccountt on forwward ex-cchangge coontraact   11844 应收收收益  eearneed reevenuue reeceivvablee  11185 应应收退税款款  inncomee taxx reffund receeivabble   11877 其它应应收款 - 关系人人  otther receeivabbles - reelateed paartiees  11188 其它应收收款 - 其它   otheer reeceivvablees - otheer  11189 备抵呆帐帐 - 其其它应收款款  alllowaance for uncoollecc- tiible accoountss - ootherr recceivaabless  12211222 存货货 invventooriess 12111 商品品存货   mercchanddise inveentorry  11212 寄销商品品 connsignned ggoodss  12213   在途商品品 gooods iin trransiit  11219   备抵存存货跌价损损失  aallowwancee forr redductiion oof innventtory to mmarkeet  11221 制成品   finnisheed gooods   12222 寄销销制成品   connsignned ffinisshed goodds  11223 副产品   by-prodductss  12224   在制品   worrk inn proocesss  12225 委委外加工   worrk inn proocesss - ooutsoourceed  11226 原料   raw mateerialls  11227 物料   supppliess  12228 在在途原物料料  maateriials and supppliess in trannsit   12229 备抵抵存货跌价价损失   alloowancce foor reeducttion of iinvenntoryy to markket   125 预付费用用 preepaidd exppensees 12251 预预付薪资 preppaid payrroll   12552 预付付租金 pprepaaid rrentss  12253   预付保险险费  pprepaaid iinsurrancee  12254 用用品盘存   offfice supppliess  12255 预预付所得税税 preepaidd inccome tax   12558 其它它预付费用用 othher pprepaaid eexpennses   1266 预付款款项 prrepayymentts 12261 预预付货款 preppaymeent ffor ppurchhasess  12268 其其它预付款款项  ootherr preepaymmentss  12281229 其它它流动资产产 othher ccurreent aassetts 12281 进进项税额   VATT paiid ( or iinputt taxx)  11282 留抵税额额  exxcesss VATT paiid (oor ovverpaaid VVAT) 12833 暂付款款  teemporrary paymmentss  12284 代代付款   paymment on bbehallf off othhers   12885 员工工借支 aadvannces to eemplooyeess  12286 存存出保证金金  reefunddablee deppositts  11287 受限制存存款 ceertifficatte off deppositt-resstriccted   12991 递延延所得税资资产  ddeferrred incoome ttax aassetts  11292 递延兑换换损失   defeerredd forreignn excchangge loossess  12293 业业主(股东东)往来   ownners''(stoockhoolderrs') currrent accoount   12994 同业业往来 ccurreent aaccouunt wwith otheers   12988 其它流流动资产-其它   otheer cuurrennt asssetss - ootherr  133 基金及及长期投资资 funnds aand llong-termm invvestmmentss 1311 基金 fundds 13311 偿偿债基金   reddempttion fundd (orr sinnkingg funnd)   13122 改良及及扩充基金金 funnd foor immprovvemennt annd exxpanssion   13113  意意外损失准准备基金   conntinggencyy funnd  11314 退休基金金  peensioon fuund   13188 其它基基金  ootherr funnds   132 长期投资资 lonng-teerm iinvesstmennts 11321 长期股权权投资 llong-termm equuity inveestmeents   13222 长期期债券投资资  loong-tterm bondd invvestmmentss  13323 长长期不动产产投资   longg-terrm reeal eestatte inn-vesstmennts   13244 人寿保保险现金解解约价值   cassh suurrennder valuue off liffe innsuraance   13228 其它它长期投资资  otther longg-terrm innvesttmentts 13329 备备抵长期投投资跌价损损失  aallowwancee forr exccess of ccost overr marrket valuue off lonng-teerm iinvesstmennts   14 15 固固定资产 proppertyy , pplantt, annd eqquipmment 141   土地 landd 14111 土地地  laand   14188  土地地-重估增增值 laand - revvaluaationn inccremeents   1422 土地改改良物 lland imprrovemmentss 14221 土地地改良物   lannd immprovvemennts   14288  土地地改良物 -重估增增值  lland imprrovemmentss - rrevalluatiion iincreementts  11429 累积折旧旧 -土地地改良物   acccumullatedd deppreciiatioon - landd impproveementts  1143 房房屋及建物物 buiildinngs 11431 房屋及建建物 buuildiings   14338 房屋屋及建物 -重估增增值  bbuilddingss -reevaluuatioon inncremmentss  14439 累累积折旧 -房屋及及建物   accuumulaated deprreciaationn - bbuilddingss  14441446 机(器)具及及设备 mmachiineryy andd equuipmeent 11441 机(器)具  mmachiineryy  14448   机(器)具 -重重估增值   macchineery - revvaluaationn inccremeents   14449 累积积折旧 -机(器)具  aaccummulatted ddepreeciattion - maachinnery   1511 租赁资资产 leeasedd asssets 15111 租赁资资产  lleaseed asssetss  15519 累累积折旧 -租赁资资产  aaccummulatted ddepreeciattion - leeasedd asssets   1522 租赁权权益改良 leasseholld immprovvemennts 11521 租赁权益益改良   leasseholld immprovvemennts   15299 累积折折旧- 租租赁权益改改良  aaccummulatted ddepreeciattion - leeasehhold imprrovemmentss  1556 未完完工程及预预付购置设设备款 cconsttructtion in pprogrress and preppaymeents for equiipmennt 15561 未未完工程   connstruuctioon inn proogresss  11562 预付购置置设备款 preppaymeent ffor eequippmentt  1558 杂项项固定资产产 misscelllaneoous ppropeerty, plaant, and equiipmennt 15581 杂杂项固定资资产 miiscelllaneeous proppertyy, pllant, andd equuipmeent   15888  杂项项固定资产产-重估增增值  mmisceellanneouss proopertty, pplantt, annd eqquipmment - reevaluuatioon inncremmentss  15589 累累积折旧- 杂项固固定资产 accuumulaated deprreciaationn - mmisceellanneouss proopertty, pplantt, annd eqquipmment   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  218219 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  228229 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  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  228229 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 accru