中国会计科目中英文对照(含科目代码)打印版.xls
代代码码名名称称英英译译代代码码名名称称英英译译1资产assets2811递延收入deferred revenue1112流动资产current assets2814递延所得税负债deferred income taxliabilities111现金及约当现金cash and cash equivalents2818其它递延负债other deferred liabilities1111库存现金cash on hand286存入保证金deposits received1112 零用金/周转金petty cash/revolving funds2861存入保证金guarantee deposit received1113银行存款cash in banks288杂项负债miscellaneous liabilities1116在途现金cash in transit2888杂项负债-其它miscellaneous liabilities-other1117约当现金cash equivalents1118其它现金及约当现金other cash and cashequivalents3业主权益owners equity112短期投资short-term investment31资本capital1121短期投资-股票short-term investments-stock311资本（或股本）capital1122短期投资-短期票券short-term investments-short-term notes and bills3111普通股股本capital-common stock1123短期投资-政府债券short-term investments-government bonds3112特别股股本capital-preferred stock1124短期投资-受益凭证short-term investments-beneficiary certificates3113预收股本capital collected inadvance1125短期投资-公司债short-term investments-corporate bonds3114待分配股票股利stock dividends to bedistributed1128短期投资-其它short-term investments-other3115资本capital1129备抵短期投资跌价损失allowance for reduction ofshort-term investment tomarket32资本公积additional paid-in capital113应收票据notes receivable321股票溢价paid-in capital in excess ofpar1131应收票据notes receivable3211普通股股票溢价paid-in capital in excess ofpar-common stock1132应收票据贴现discounted notes receivable3212特别股股票溢价paid-in capital in excess ofpar-preferred stock1137应收票据-关系人notes receivable-relatedparties323资产重估增值准备capital surplus from assetsrevaluation1138其它应收票据other notes receivable3231资产重估增值准备capital surplus from assetsrevaluation1139备抵呆帐-应收票据allowance for uncollec-tibleaccounts-notes receivable324处分资产溢价公积capital surplus from gainon disposal of assets114应收帐款accounts receivable3241处分资产溢价公积capital surplus from gainon disposal of assets1141应收帐款accounts receivable325合并公积capital surplus frombusiness combination1142应收分期帐款installment accountsreceivable3251合并公积capital surplus frombusiness combination1147应收帐款-关系人accounts receivable-relatedparties326受赠公积donated surplus1149备抵呆帐-应收帐款allowance for uncollec-tibleaccounts-accountsreceivable3261受赠公积donated surplus118其它应收款other receivables328其它资本公积other additional paid-incapital1181应收出售远汇款forward exchange contractreceivable3281权益法长期股权投资资本公积additional paid-in capitalfrom investee under equitymethod1182应收远汇款-外币forward exchange contractreceivable-foreign currencies3282资本公积-库藏股票交易additional paid-in capital-treasury stock trans-actions1183买卖远汇折价discount on forward ex-change contract33保留盈余(或累积亏损)retained earnings(accumulated deficit)1184应收收益earned revenue receivable331法定盈余公积legal reserve1185应收退税款income tax refund receivable3311法定盈余公积legal reserve1187其它应收款-关系人other receivables-relatedparties332特别盈余公积special reserve1188其它应收款-其它other receivables-other3321意外损失准备contingency reserve1189备抵呆帐-其它应收款allowance for uncollec-tibleaccounts-other receivables3322改良扩充准备improvement andexpansion reserve121122存货inventories3323偿债准备special reserve forredemption of liabilities1211商品存货merchandise inventory3328其它特别盈余公积other special reserve1212寄销商品consigned goods335未分配盈余(或累积亏损)retained earnings-unappropriated(oraccumulated deficit)1213在途商品goods in transit3351累积盈亏accumulated profit or loss1219备抵存货跌价损失allowance for reduction ofinventory to market3352前期损益调整prior period adjustments1221制成品finished goods3353本期损益net income or loss forcurrent period1222寄销制成品consigned finished goods34权益调整equity adjustments1223副产品by-products341长期股权投资未实现跌价损失unrealized loss on marketvalue decline of long-termequity investments1224在制品work in process3411长期股权投资未实现跌价损失unrealized loss on marketvalue decline of long-termequity investments1225委外加工work in process-outsourced342累积换算调整数cumulative translationadjustment1226原料raw materials3421累积换算调整数cumulative translationadjustments1227物料supplies343未认列为退休金成本之净损失net loss not recognized aspension cost1228在途原物料materials and supplies intransit3431未认列为退休金成本之净损失net loss not recognized aspension costs1229备抵存货跌价损失allowance for reduction ofinventory to market35库藏股treasury stock125预付费用prepaid expenses351库藏股treasury stock1251预付薪资prepaid payroll3511库藏股treasury stock1252预付租金prepaid rents36少数股权minority interest1253预付保险费prepaid insurance361少数股权minority interest1254用品盘存office supplies3611少数股权minority interest1255预付所得税prepaid income tax1258其它预付费用other prepaid expenses4营业收入operating revenue126预付款项prepayments41销货收入sales revenue1261预付货款prepayment for purchases411销货收入sales revenue1268其它预付款项other prepayments4111销货收入sales revenue128129其它流动资产other current assets4112分期付款销货收入installment sales revenue1281进项税额VAT paid(or input tax)417销货退回sales return1282留抵税额excess VAT paid(oroverpaid VAT)4171销货退回sales return1283暂付款temporary payments419销货折让sales allowances1284代付款payment on behalf of others4191销货折让sales discounts andallowances1285员工借支advances to employees46劳务收入service revenue1286存出保证金refundable deposits461劳务收入service revenue1287受限制存款certificate of deposit-restricted4611劳务收入service revenue1291递延所得税资产deferred income tax assets47业务收入agency revenue1292递延兑换损失deferred foreign exchangelosses471业务收入agency revenue1293业主往来(股东往来)owners(stockholders)current account4711业务收入agency revenue1294同业往来current account with others48其它营业收入other operating revenue1298其它流动资产-其它other current assets-other488其它营业收入-其它other operating revenue13基金及长期投资funds and long-terminvestments4888其它营业收入-其它other operating revenue-other131基金funds1311偿债基金redemption fund(or sinkingfund)5营业成本operating costs1312改良及扩充基金fund for improvement andexpansion51销货成本cost of goods sold1313意外损失准备基金contingency fund511销货成本cost of goods sold1314退休基金pension fund5111销货成本cost of goods sold1318其它基金other funds5112分期付款销货成本installment cost of goodssold132长期投资long-term investments512进货purchases1321长期股权投资 long-term equity investments5121进货purchases1322长期债券投资long-term bond investments5122进货费用purchase expenses1323长期不动产投资long-term real estate in-vestments5123进货退出purchase returns1324人寿保险现金解约价值cash surrender value of lifeinsurance5124进货折让charges on purchasedmerchandise1328其它长期投资other long-term investments513进料materials purchased1329备抵长期投资跌价损失allowance for excess of costover market value of long-term investments5131进料material purchased1415固定资产property,plant,andequipment5132进料费用charges on purchasedmaterial141土地land5133进料退出material purchase returns1411土地land5134进料折让material purchaseallowances1418土地-重估增值land-revaluation increments514直接人工direct labor142土地改良物land improvements5141直接人工direct labor1421土地改良物land improvements515518制造费用manufacturing overhead1428土地改良物-重估增值land improvements-revaluation increments5151间接人工indirect labor1429累积折旧-土地改良物accumulated depreciation-land improvements5152租金支出rent expense,rent143房屋及建物buildings5153文具用品office supplies(expense)1431房屋及建物buildings5154旅费travelling expense,travel1438房屋及建物-重估增值buildings-revaluationincrements5155运费shipping expenses,freight1439累积折旧-房屋及建物accumulated depreciation-buildings5156邮电费postage(expenses)144146机(器)具及设备machinery and equipment5157修缮费repair(s)and maintenance(expense)1441机(器)具machinery5158包装费packing expenses1448机(器)具-重估增值machinery-revaluationincrements5161水电瓦斯费utilities(expense)1449累积折旧-机(器)具accumulated depreciation-machinery5162保险费insurance(expense)151租赁资产leased assets5163加工费manufacturing overhead-outsourced1511租赁资产leased assets5166税捐taxes1519累积折旧-租赁资产accumulated depreciation-leased assets5168折旧depreciation expense152租赁权益改良leasehold improvements5169各项耗竭及摊提various amortization1521租赁权益改良leasehold improvements5172伙食费meal(expenses)1529累积折旧-租赁权益改良accumulated depreciation-leasehold improvements5173职工福利employee benefits/welfare156未完工程及预付购置设备款construction in progress andprepayments for equipment5176训练费training(expense)1561未完工程construction in progress5177间接材料indirect materials1562预付购置设备款prepayment for equipment5188其它制造费用other manufacturingexpenses158杂项固定资产miscellaneous property,plant,and equipment56劳务成本制ervice costs1581杂项固定资产miscellaneous property,plant,and equipment561劳务成本service costs1588杂项固定资产-重估增值miscellaneous property,plant,and equipment-revaluation increments5611劳务成本service costs1589累积折旧-杂项固定资产accumulated depreciation-miscellaneous property,plant,and equipment57业务成本gency costs16递耗资产depletable assets571业务成本agency costs161递耗资产depletable assets5711业务成本agency costs1611天然资源natural resources58其它营业成本other operating costs1618重估增值-天然资源natural resources-revaluation increments588其它营业成本-其它other operating costs-other1619累积折耗-天然资源accumulated depletion-natural resources5888其它营业成本-其它other operating costs-other17无形资产intangible assets171商标权trademarks6营业费用operating expenses1711商标权trademarks61推销费用selling expenses172专利权patents615618推销费用selling expenses1721专利权patents6151薪资支出payroll expense173特许权franchise6152租金支出rent expense,rent1731特许权franchise6153文具用品office supplies(expense)174著作权copyright6154旅费travelling expense,travel1741著作权copyright6155运费shipping expenses,freight175计算机软件computer software6156邮电费postage(expenses)1751计算机软件computer software cost6157修缮费repair(s)and maintenance(expense)176商誉goodwill6159广告费advertisement expense,advertisement1761商誉goodwill6161水电瓦斯费utilities(expense)177开办费organization costs6162保险费insurance(expense)1771开办费organization costs6164交际费entertainment(expense)178其它无形资产other intangibles6165捐赠donation(expense)1781递延退休金成本deferred pension costs6166税捐taxes1782租赁权益改良leasehold improvements6167呆帐损失loss on uncollectibleaccounts1788其它无形资产-其它other intangible assets-other6168折旧depreciation expense18其它资产other assets6169各项耗竭及摊提various amortization181递延资产deferred assets6172伙食费meal(expenses)1811债券发行成本deferred bond issuancecosts6173职工福利employee benefits/welfare1812长期预付租金long-term prepaid rent6175佣金支出commission(expense)1813长期预付保险费long-term prepaid insurance6176训练费training(expense)1814递延所得税资产deferred income tax assets6188其它推销费用other selling expenses1815预付退休金prepaid pension cost62管理及总务费用general&administrativeexpenses1818其它递延资产other deferred assets625628管理及总务费用general&administrativeexpenses182闲置资产idle assets6251薪资支出payroll expense1821闲置资产idle assets6252租金支出rent expense,rent184长期应收票据及款项与催收帐款long-term notes,accountsand overdue receivables6253文具用品office supplies1841长期应收票据long-term notes receivable6254旅费travelling expense,travel1842长期应收帐款long-term accountsreceivable6255运费shipping expenses,freight1843催收帐款overdue receivables6256邮电费postage(expenses)1847长期应收票据及款项与催收帐款-关系人long-term notes,accountsand overdue receivables-related parties6257修缮费repair(s)and maintenance(expense)1848其它长期应收款项other long-term receivables6259广告费advertisement expense,advertisement1849备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectibleaccounts-long-term notes,accounts and overduereceivables6261水电瓦斯费utilities(expense)185出租资产assets leased to others6262保险费insurance(expense)1851出租资产assets leased to others6264交际费entertainment(expense)1858出租资产-重估增值assets leased to others-incremental value fromrevaluation6265捐赠donation(expense)1859累积折旧-出租资产accumulated depreciation-assets leased to others6266税捐taxes186存出保证金refundable deposit6267呆帐损失loss on uncollectibleaccounts1861存出保证金refundable deposits6268折旧depreciation expense a188杂项资产miscellaneous assets6269各项耗竭及摊提various amortization1881受限制存款certificate of deposit-restricted6271外销损失loss on export sales1888杂项资产-其它miscellaneous assets-other6272伙食费meal(expenses)6273职工福利employee benefits/welfare2负债liabilities6274研究发展费用research and developmentexpense2122流动负债current liabilities6275佣金支出commission(expense)211短期借款short-term borrowings(debt)6276训练费training(expense)2111银行透支bank overdraft6278劳务费professional service fees2112银行借款bank loan6288其它管理及总务费用other general andadministrative expenses2114短期借款-业主short-term borrowings-owners63研究发展费用research and developmentexpenses2115短期借款-员工short-term borrowings-employees635638研究发展费用research and developmentexpenses2117短期借款-关系人short-term borrowings-related parties6351薪资支出payroll expense2118短期借款-其它short-term borrowings-other6352租金支出rent expense,rent212应付短期票券short-term notes and billspayable6353文具用品office supplies2121应付商业本票commercial paper payable6354旅费travelling expense,travel2122银行承兑汇票bank acceptance6355运费shipping expenses,freight2128其它应付短期票券other short-term notes andbills payable6356邮电费postage(expenses)2129应付短期票券折价discount on short-term notesand bills payable6357修缮费repair(s)and maintenance(expense)213应付票据notes payable6361水电瓦斯费utilities(expense)2131应付票据notes payable6362保险费insurance(expense)2137应付票据-关系人notes payable-related parties6364交际费entertainment(expense)2138其它应付票据other notes payable6366税捐taxes214应付帐款accounts pay able6368折旧depreciation expense2141应付帐款accounts payable6369各项耗竭及摊提various amortization2147应付帐款-关系人accounts payable-relatedparties6372伙食费meal(expenses)216应付所得税income taxes payable6373职工福利employee benefits/welfare2161应付所得税income tax payable6376训练费training(expense)217应付费用accrued expenses6378其它研究发展费用other research anddevelopment expenses2171应付薪工accrued payroll2172应付租金accrued rent payable7营业外收入及费用non-operating revenue andexpenses,otherincome(expense)2173应付利息accrued interest payable7174营业外收入non-operating revenue2174应付营业税accrued VAT payable711利息收入interest revenue2175应付税捐-其它accrued taxes payable-other7111利息收入interest revenue/income2178其它应付费用other accrued expensespayable712投资收益investment income218219其它应付款other payables7121权益法认列之投资收益investment incomerecognized under equitymethod2181应付购入远汇款forward exchange contractpayable7122股利收入dividends income2182应付远汇款-外币forward exchange contractpayable-foreign currencies7123短期投资市价回升利益gain on market pricerecovery of short-terminvestment2183买卖远汇溢价premium on forwardexchange contract713兑换利益foreign exchange gain2184应付土地房屋款payables on land andbuilding purchased7131兑换利益foreign exchange gain2185应付设备款Payables on equipment714处分投资收益gain on disposal ofinvestments2187其它应付款-关系人other payables-relatedparties7141处分投资收益gain on disposal ofinvestments2191应付股利dividend payable715处分资产溢价收入gain on disposal of assets2192应付红利bonus payable7151处分资产溢价收入gain on disposal of assets2193应付董监事酬劳compensation payable todirectors and supervisors748其它营业外收入other non-operatingrevenue2198其它应付款-其它other payables-other7481捐赠收入donation income226预收款项advance receipts7482租金收入rent revenue/income2261预收货款sales revenue received inadvance7483佣金收入commissionrevenue/income2262预收收入revenue received in advance7484出售下脚及废料收入revenue from sale ofscraps2268其它预收款other advance receipts7485存货盘盈gain on physical inventory227一年或一营业周期内到期长期负债long-term liabilities-currentportion7486存货跌价回升利益gain from price recovery ofinventory2271一年或一营业周期内到期公司债corporate bonds payable-current portion7487坏帐转回利益gain on reversal of baddebts2272一年或一营业周期内到期长期借款long-term loans payable-current portion7488其它营业外收入-其它other non-operatingrevenue-other items2273一年或一营业周期内到期长期应付票据及款项long-term notes andaccounts payable due withinone year or one operatingcycle75 78营业外费用non-operating expenses2277一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 andaccounts payables to relatedparties-current portion751利息费用interest expense2278其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion7511利息费用interest expense228229其它流动负债other current liabilities752投资损失investment loss2281销项税额VAT received(or output tax)7521权益法认列之投资损失investment loss recog-nized under equity method2283暂收款temporary receipts7523短期投资未实现跌价损失unrealized loss onreduction of short-terminvestments to market2284代收款receipts under custody753兑换损失foreign exchange loss2285估计售后服务/保固负债estimated warranty liabilities7531兑换损失foreign e
