中国会计科目中英文对照(最全版)irtv.docx

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1、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 haand11122 零用金金/周转金金 pettty ccash/revoolvinng fuunds11113银银行存款 cashh in

2、bankks11116 在途现金金 cassh inn traansitt11117 约约当现金 cashh equuivallentss11118 其其它现金及及 约当现现金 otther cashh andd cassh eqquivaalentts1112 短短期投资 shorrt-teerm iinvesstmennt11221 短期期投资 -股票 sshortt-terrm innvesttmentts - stocck11122 短期投资资 -短期期票券shorrt-teerm iinvesstmennts - shoort-tterm notees annd biills1122

3、3短短期投资 -政府债债券sshortt-terrm innvesttmentts - goveernmeent bbondss11124短期投资资 -受益益凭证shorrt-teerm iinvesstmennts - benneficciaryy cerrtifiicatees11125短期投投资 -公公司债shorrt-teerm iinvesstmennts - corrporaate bbondss11128 短短期投资 -其它 shorrt-teerm iinvesstmennts - othher11299备抵抵短期投资资跌价损失失 alllowannce ffor rreduc

4、ctionn of shorrt-teerm iinvesstmennt too marrket1133 应收票票据 nootes receeivabble 11131 应收票据据 nottes rreceiivablle11132 应收票据据贴现disccountted nnotess recceivaable11337 应收收票据 -关系人nottes rreceiivablle - relaated partties11338其其它应收票票据ootherr nottes rreceiivablle11139 备抵呆帐帐 应收收票据alloowancce foor unncolllec-

5、tiblle acccounnts- notees reeceivvablee1114 应收收帐款 aaccouunts receeivabble 11141 应收帐款款acccounnts rreceiivablle11142 应收分期期帐款insttallmment accoountss recceivaable11447 应收收帐款 -关系人acccountts reeceivvablee - rrelatted ppartiies11499 备抵呆呆帐 应应收帐款alllowannce ffor uuncolllec- tibble aaccouunts - acccounnts rr

6、eceiivablle1118 其其它应收款款 othher rreceiivablles 11181应收出出售远汇款款foorwarrd exxchannge ccontrract receeivabble11822 应收远远汇款 -外币forwward exchhangee conntracct reeceivvablee - fforeiign ccurreenciees11183 买卖远汇汇折价disccountt on forwward ex-cchangge coontraact11844 应收收收益eearneed reevenuue reeceivvablee11185 应应收

7、退税款款inncomee taxx reffund receeivabble11877 其它应应收款 - 关系人人otther receeivabbles - reelateed paartiees11188 其它应收收款 - 其它otheer reeceivvablees - otheer11189 备抵呆帐帐 - 其其它应收款款alllowaance for uncoollecc- tiible accoountss - ootherr recceivaabless12211222 存货货 invventooriess 12111 商品品存货mercchanddise inveentorr

8、y11212 寄销商品品 connsignned ggoodss12213在途商品品 gooods iin trransiit11219备抵存存货跌价损损失aallowwancee forr redductiion oof innventtory to mmarkeet11221 制成品finnisheed gooods12222 寄销销制成品connsignned ffinisshed goodds11223 副产品by-prodductss12224在制品worrk inn proocesss12225 委委外加工worrk inn proocesss - ooutsoourceed112

9、26 原料raw mateerialls11227 物料supppliess12228 在在途原物料料maateriials and supppliess in trannsit12229 备抵抵存货跌价价损失alloowancce foor reeducttion of iinvenntoryy to markket125 预付费用用 preepaidd exppensees 12251 预预付薪资 preppaid payrroll12552 预付付租金 pprepaaid rrentss12253预付保险险费pprepaaid iinsurrancee12254 用用品盘存offfice

10、 supppliess12255 预预付所得税税 preepaidd inccome tax12558 其它它预付费用用 othher pprepaaid eexpennses1266 预付款款项 prrepayymentts 12261 预预付货款 preppaymeent ffor ppurchhasess12268 其其它预付款款项ootherr preepaymmentss12281229 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

11、 paiid (oor ovverpaaid VVAT) 12833 暂付款款teemporrary paymmentss12284 代代付款paymment on bbehallf off othhers12885 员工工借支 aadvannces to eemplooyeess12286 存存出保证金金reefunddablee deppositts11287 受限制存存款 ceertifficatte off deppositt-resstriccted12991 递延延所得税资资产ddeferrred incoome ttax aassetts11292 递延兑换换损失defeerre

12、dd forreignn excchangge loossess12293 业业主(股东东)往来ownners(stoockhoolderrs) currrent accoount12994 同业业往来 ccurreent aaccouunt wwith otheers12988 其它流流动资产-其它otheer cuurrennt asssetss - ootherr133 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 f

13、unnd)13122 改良及及扩充基金金 funnd foor immprovvemennt annd exxpanssion13113意意外损失准准备基金conntinggencyy funnd11314 退休基金金peensioon fuund13188 其它基基金ootherr funnds132 长期投资资 lonng-teerm iinvesstmennts 11321 长期股权权投资 llong-termm equuity inveestmeents13222 长期期债券投资资loong-tterm bondd invvestmmentss13323 长长期不动产产投资longg-

14、terrm reeal eestatte inn-vesstmennts13244 人寿保保险现金解解约价值cassh suurrennder valuue off liffe innsuraance13228 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 iinvesstmennts14 15 固固定资产 proppertyy , pplantt, annd eqquipmm

15、ent 141土地 landd 14111 土地地laand14188土地地-重估增增值 laand - revvaluaationn inccremeents1422 土地改改良物 lland imprrovemmentss 14221 土地地改良物lannd immprovvemennts14288土地地改良物 -重估增增值lland imprrovemmentss - rrevalluatiion iincreementts11429 累积折旧旧 -土地地改良物acccumullatedd deppreciiatioon - landd impproveementts1143 房房屋及建

16、物物 buiildinngs 11431 房屋及建建物 buuildiings14338 房屋屋及建物 -重估增增值bbuilddingss -reevaluuatioon inncremmentss14439 累累积折旧 -房屋及及建物accuumulaated deprreciaationn - bbuilddingss14441446 机(器)具及及设备 mmachiineryy andd equuipmeent 11441 机(器)具mmachiineryy14448机(器)具 -重重估增值macchineery - revvaluaationn inccremeents14449 累

17、积积折旧 -机(器)具aaccummulatted ddepreeciattion - maachinnery1511 租赁资资产 leeasedd asssets 15111 租赁资资产lleaseed asssetss15519 累累积折旧 -租赁资资产aaccummulatted ddepreeciattion - leeasedd asssets1522 租赁权权益改良 leasseholld immprovvemennts 11521 租赁权益益改良leasseholld immprovvemennts15299 累积折折旧- 租租赁权益改改良aaccummulatted ddepr

18、eeciattion - leeasehhold imprrovemmentss1556 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 proogresss11562 预付购置置设备款 preppaymeent ffor eequippmentt1558 杂项项固定资产产 misscelllaneoous ppropeerty, plaant, and equiipmennt 15581 杂杂项固定资资产 miiscel

19、llaneeous proppertyy, pllant, andd equuipmeent15888杂项项固定资产产-重估增增值mmisceellanneouss proopertty, pplantt, annd eqquipmment - reevaluuatioon inncremmentss15589 累累积折旧- 杂项固固定资产 accuumulaated deprreciaationn - mmisceellanneouss proopertty, pplantt, annd eqquipmment16 递耗资产 depletable assets 161 递耗资产 deplet

20、able assets 1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源accumulated depletion - natural resources17 无形资产 intangible assets 171 商标权 trademarks 1711 商标权trademarks172 专利权 patents 1721专利权 patents173 特许权 franchise 1731 特许权franchise174 著作权 copyright 1

21、741 著作权copyright175 计算机软件 computer software 1751 计算机软件computer software cost176 商誉 goodwill 1761 商誉goodwill177 开办费 organization costs 1771 开办费organization costs178 其它无形资产 other intangibles 1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788其它无形资产-其它other intangible assets - other

22、18 其它资产 other assets 181 递延资产 deferred assets 1811债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814递延所得税资产 deferred income tax assets1815预付退休金prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets 1821 闲置资产idle assets

23、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 receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款overdue receivables1847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 parties1848 其它长期应收款项 other long-term recei

24、vables1849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 receivables185 出租资产 assets leased to others 1851 出租资产assets leased to others1858 出租资产 -重估增值assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产accumulated depreciation - a

25、ssets leased to others186 存出保证金 refundable deposit 1861 存出保证金refundable deposits188 杂项资产 miscellaneous assets 1881 受限制存款certificate of deposit - restricted1888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 overd

26、raft2112 银行借款 bank loan2114 短期借款 -业主short-term borrowings - owners2115 短期借款 -员工short-term borrowings - employees2117短期借款 -关系人short-term borrowings- related parties2118 短期借款 -其它short-term borrowings - other212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable2122银行承兑汇票ban

27、k acceptance2128 其它应付短期票券other short-term notes and bills payable2129应付短期票券折价discount on short-term notes and bills payable213 应付票据 notes payable 2131 应付票据notes payable2137 应付票据 -关系人 notes payable - related parties2138其它应付票据other notes payable214 应付帐款 accounts pay able 2141 应付帐款accounts payable2147

28、应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable 2161 应付所得税income tax payable217 应付费用 accrued expenses 2171 应付薪工 accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用ot

29、her accrued expenses payable218219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185应付设备款Payables on equipment21

30、87 其它应付款 -关系人 other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198其它应付款 -其它other payables - other226 预收款项advance receipts 2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它

31、预收款other advance receipts227 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 portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273一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 operati

32、ng cycle2277一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 portion2278其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228229 其它流动负债 other current liabilities 2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts und

33、er custody2285估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities 231 应付公司债

34、corporate bonds payable 2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable 2321 长期银行借款long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人

35、long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 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 payable2332 长期应付帐款 long-term accounts pay-able2333长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and acc

36、ounts payable - related parties2338 其它长期应付款项 other long-term payables234 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-able235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债accrued pension liabilities238 其它长期负债 other long-

37、term liabilities 2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入deferred revenue2814递延所得税负债deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received 2861 存入保证金guarantee deposit received288 杂项负债

38、 miscellaneous liabilities 2888 杂项负债 -其它miscellaneous liabilities - other2185应付设备款Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198其它应付款 -其它other payables - other226 预

39、收款项advance receipts 2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 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 portion2272 一年或一营业周期内到期长期借款long-term loans payable - curre

40、nt portion2273一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 cycle2277一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 portion2278其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228229 其它流动负债 oth

41、er current liabilities 2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current acc

42、ount with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities 231 应付公司债 corporate bonds payable 2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable 2321 长期银行借款long-term loans payable - bank2324

43、长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 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 payable2332 长期应付帐款 long-term accounts pay-able2333长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accru