新会计准则会计科目中英文对照表10694.docx

《新会计准则会计科目中英文对照表10694.docx》由会员分享，可在线阅读，更多相关《新会计准则会计科目中英文对照表10694.docx（17页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、资产类 Asssets流动资产 CCurrennt asssets货币币资金 CCash aand caash eqquivallents11001 现现金 Cashh1002 银行存款 Cassh in bank 1009 其他货币资资金 Otheer cassh andd cashh equiivalennts 11009011 外埠存款款 Otheer citty Cassh in bank 1009902 银行行本票 Caashierrs chheque 1000903 银银行汇票 BBank ddraft 1000904 信信用卡 Crediit carrd 11009055 信用证

2、保保证金 L/C GGuaranntee ddeposiits 1000906 存出投资款款 Refuundablle deppositss1101 短期投资 Shoort-teerm innvestmments 1101101 股票票 Shorrt-terrm invvestmeents - stocck 1110102 债券 Shhort-tterm iinvesttmentss - coorporaate boonds 1101003 基金 Shortt-termm inveestmennts - corpoorate fundss 1100110 其其他 Shoort-teerm in

3、nvestmments - othher11002 短期投投资跌价准备备 Shorrt-terrm invvestmeents ffallinng priice reeservees应收款 Acccount receiivablee1111 应收票据 Notte recceivabble 银行行承兑汇票 Bank accepptancee 商业承兑兑汇票 Trrade aaccepttance 1121 应收股利 Divvidendd receeivablle11222 应收利息息 Innteresst rreceivvable11131 应应收账款 Accoount rreceivvable

4、11133 其其他应收款 Othher nootes rreceivvable11141 坏坏账准备 Bad ddebt rreservves11551 预付账账款 AAdvancce monney11661 应收补补贴款 Coveer defficit by sttate ssubsiddies oof recceivabble库存资资产 IInventtoriess1201 物资采购 Supppliess purcchasinng12111 原材料 Raww mateerialss1221 包装物 Wrapppage 1231 低值易耗品品 Loow-vallue coonsumpptio

5、n goodss 12322 材料成本本差异 Maateriaals coost vaariancce 12441 自制半半成品 Semi-Finisshed ggoods11243 库库存商品 Finiished goodss1244 商品进销差差价 Diffferennces bbetweeen purrchasiing annd sellling pricee1251 委托加工物物资 Worrk in proceess - outsoourcedd1261 委托代销商商品 Truust too and sell the ggoods on a commiissionn basiis127

6、11 受托代销销商品 Coommisssionedd and sell the ggoods on a commiissionn basiis12811 存货跌价价准备 Innventoory faallingg pricce resservess1291 分期收款发发出商品 CCollecct monney annd sennd outt the goodss by sstagess1301 待摊费用 Deferrred aand prrepaidd expeenses长长期投资 Longg-termm inveestmennt 14401 长期期股权投资 Long-term invesst

7、mentt on sstockss 1400101 股票票投资 Innvestmment oon stoocks 1401002 其他股权权投资 Otther iinvesttment on sttocks11402 长长期债权投资资 Longg-termm inveestmennt on bondss 11402011 债券投资 Invesstmentt on bbonds 1440202 其其他债权投资资 Otheer invvestmeent onn bondds14211 长期投资资减值准备 Long-term invesstmentts deppreciaation reserrve

8、s股权权投资减值准准备 Stoock riights invesstmentt deprreciattion rreservves债权投投资减值准备备 Bcreeditorrs riights invesstmentt deprreciattion rreservves14331 委托贷贷款 Enntrustt loanns 11431011 本金 PPrinciipal 1431102 利息息 Inteerest 1433103 减减值准备 DDeprecciatioon resservess1501 固定资产 Fixeed asssets 房房屋 BBuildiing 建筑筑物 SStru

9、ctture机器器设备 MMachinnery eequipmment 运运输设备 TTranspportattion ffaciliities 工具器具 Insstrumeents aand immplemeent15002 累计折折旧 AAccumuulatedd deprreciattion 15055 固定资产产减值准备 Fixedd asseets deepreciiationn reseerves房房屋、建筑物物减值准备 Buildding/sstructture ddeprecciatioon resservess机器设备减减值准备 MMachinnery eequipmment

10、 ddeprecciatioon resservess1601 工程物资 Prooject goodss and materrial 1601001 专用材料料 Speccial-ppurposse matteriall 1600102 专用用设备 Sppeciall-purppose eequipmment 1601103 预付大大型设备款 Prepaaymentts forr equiipmentt 1600104 为生生产准备的工工具及器具 Prepaarativve insstrumeents aand immplemeent foor fabbricatte16033 在建工程程 C

11、oonstruuctionn-in-pprocesss 安装装工程 Erecttion wworks 在安装设备备 Errectinng equuipmennt-in-proceess技术改改造工程 TTechniical iinnovaation projeect大修理理工程 Generral ovverhauul prooject11605 在在建工程减值值准备 Coonstruuctionn-in-pprocesss deppreciaation reserrves17701 固定定资产清理 Liquiidatioon of fixedd asseets 18801 无形形资产 Inta

12、nngiblee asseets 专专利权 Patennts 非专专利技术 Non-Patennts 商标权权 Trrademaarks, Tradee namees 著作权 Copyyrightts 土地地使用权 Tenuure商誉 Gooodwilll 18005 无形资资产减值准备备 Intaangiblle Asssets ddeprecciatioon resservess专利权减值值准备 Paatent rightts deppreciaation reserrves商标标权减值准备备 traddemarkk righhts deepreciiationn reseerves118

13、15 未未确认融资费费用 Unaacknowwledgeed finnanciaal chaarges 待处理财产产损溢 Waait deeal asssets loss or inncome 19001 长期待待摊费用 LLong-tterm ddeferrred annd preepaid expennses19911 待处处理财产损溢溢 Waitt deall asseets looss orr incoome 1911101待处处理流动资产产损溢 Waait deeal inntangiible aassetss losss or iincomee 1911002待处理固固定资产损溢溢

14、 Waitt deall fixeed asssets lloss oor inccome 二、负债类 Liabbilityy 短期负债 Curreent liiabiliity 2101 短期借款 Shoort-teerm boorrowiing21111 应付票票据 NNotes payabble 银行承兑兑汇票 Baank accceptaance 商商业承兑汇票票 Tradde accceptannce 21121 应付付账款 Accouunt paayablee2131 预收账款 DDeposiit recceivedd 21411 代销商品品款 PProxy sale goodss

15、 reveenue21151 应付付工资 Accruued waages 22153 应应付福利费 Acccrued welfaarism 2161 应付股利 Divvidendds payyable 21771 应交税税金 TTax paayablee 2177101 应交增值值税 vallue addded ttax paayablee 217100101 进项项税额 Wiithholldingss on VVAT 2117101002 已交税金金 Payiing taax 2177101033 转出未交增增值税 Unnpaid VAT cchangeeover 217100104 减免免

16、税款 Taax dedductioon 2177101055 销项税额 Substtituteed monney onn VAT 217100106 出口口退税 Taax reiimburssementt for exporrt 2117101007 进项税额额转出 Chhangeoover wwithnooldinggs on VAT 2217101108 出口抵抵减内销产品品应纳税额 Exporrt dedduct ddomesttic saales ggoods tax 2217101109 转出多多交增值税 Overppaid VVAT chhangeoover 2217101110

17、未交增增值税 Unnpaid VAT 2171002 应交营营业税 Buusinesss taxx payaable 2171003 应交消消费税 Coonsumpption tax ppayablle 2117104 应交资源税税 Resoourcess tax payyable 2171105 应交交所得税 IIncomee tax payabble 2171106 应交交土地增值税税 Incrrementt tax on laand vaalue ppayablle 2117107 应交城市维维护建设税 Tax ffor maaintaiining and bbuildiing ciit

18、ies payabble 22171088 应交房产产税 HHousinng proopertyy tax payabble 2171109 应交交土地使用税税 Tenuure taax payyable 2171110 应交交车船使用税税 Vehiicle aand veessel usagee liceense pplate tax(VVVULPTT) payyable 2171111 应交交个人所得税税 Perssonal incomme taxx payaable21176 其他他应交款 Otheer funnd in confoormityy withh payiing21881 其

19、他应应付款 Otherr payaables22191 预预提费用 Draawing expennse inn advaance 其其他负债 Otheer liaabilitties22201 待转转资产价值 Pendiing chhangerrover assetts vallue22111 预计负负债 AAnticiipatioon liaabilitties长期期负债 Loong-teerm Liiabiliities 22301 长长期借款 Longg-termm loanns一年内到到期的长期借借款 Lonng-terrm loaans duue witthin oone yeear

20、一年后后到期的长期期借款 Loong-teerm looans ddue ovver onne yeaar23111 应付债券券 Boonds ppayablle 22311011 债券面值值 Facee valuue, Paar vallue 22311022 债券溢价价 Premmium oon bonnds 2311003 债券折折价 Disscountt on bbonds 2311104 应应计利息 AAccrueed intterestt 23211 长期应付付款 LLong-tterm aaccounnt payyable应应付融资租赁赁款 Acccrued finanncial

21、 leasee outllay一年内内到期的长期期应付 Loong-teerm acccountt payaable ddue wiithin one yyear一年年后到期的长长期应付 LLong-tterm aaccounnt payyable over one yyear23331 专项项应付款 Speccial ppayablle一年内到到期的专项应应付 Lonng-terrm speecial payabble duue witthin oone yeear一年后后到期的专项项应付 Loong-teerm sppeciall payaable oover oone yeear2344

22、1 递延税税款 DDeferrral taaxes 三三、所有者权权益类 OWWNERS EQUIITY资本 Capiita31001 实收资资本(或股本本) Paiid-up capittal(orr stocck) 实收收资本 Paicll-up ccapitaal 实收股股本 PPaid-uup stoock 31103 已归归还投资 Inveestmennt Retturnedd公积 31111 资本公公积 CCapitaal resserve 3111001 资本(或股股本)溢价 Cpitaal(or Stockk) preemium 3111102 接受捐赠赠非现金资产产准备 Re

23、eceivee non-cash donatte resserve 3111103 股权投资资准备 Sttock rright invesstmentt reseerves 3111105 拨款转转入 AAllocaate suums chhangeoover iin 3111106 外币币资本折算差差额 Forreign curreency ccapitaal 33111077 其其他资本公积积 Otheer cappital reserrve 31121 盈余余公积 Surpllus reeservees 33121011 法法定盈余公积积 Legaal surrplus 3121102

24、任意盈余余公积 Frree suurpluss reseerves 3121103 法定公益益金 Leggal puublic welfaare fuund 33121044 储储备基金 Reseerve ffund 3121005 企业发展基基金 Entterpriise exxpensiion fuund 33121066 利利润归还投资资 Proffits ccapitaalizadd on rreturnn of iinvesttment利利润 PProfitts31311 本年利润润 Cuurrentt yearr proffits31141 利润润分配 Profiit disstr

25、ibuution 3144101 其他他转入 Otther cchengeeover in 33141022 提取法定盈盈余公积 WWithdrrawal legall surpplus 3141003 提取法定定公益金 WWithdrrawal legall publlic weelfaree fundds 3114104 提提取储备基金金 Withhdrawaal resserve fund 3141105 提取企企业发展基金金 Withhdrawaal resserve for bbusineess exxpansiion 33141066 提取职工奖奖励及福利基基金 Witthdraw

26、wal sttaff aand woorkerss bonnus annd wellfare fund 3141107 利润归归还投资 PProfitts cappitaliizad oon retturn oof invvestmeent 33141088 应付优先股股股利 Prreferrred Sttock ddivideends ppayablle 33141099 提取任意盈盈余公积 WWithdrrawal otherr commmon acccumullationn fundd 3144110 应付付普通股股利利 Commmon Sttock ddivideends ppayab

27、lle 3114111 转转作资本(或或股本)的普普通股股利 Commoon Stoock diividennds chhange to asssets(or sttock) 3141115 未分配配利润 Unndistrributeed proofit 四四、成本类 Cosst41011 生产成本本 Costt of mmanufaacturee 4110101 基本生生产成本 BBase ccost oof mannufactture 4101102 辅助生产成成本 Auxxiliarry cosst of manuffacturre41055 制造费用用 Maanufaccturinng

28、 oveerheadd材料费 Mateerialss管理人员工工资 Exeecutivve Sallariess奖金 Wagess退职金 Retiiremennt alllowancce补贴 Bonuus外保劳务务费 Outsoourcinng feee福利费 Emplloyee beneffits/wwelfarre会议费 Cofferemcce加班餐费费 Sppeciall dutiies市内交交通费 Businness ttravelling通讯讯费 CCorresspondeence电话话费 CCorresspondeence水电电取暖费 Wateer andd Steaam税费 Ta

29、xees andd duess租赁费 Rentt管理费 Mainntenannce车辆维维护费 Vehiccles mmainteenancee油料费 Vehiicles mainttenancce培训费 Eduucatioon andd traiining接接待费 Enterrtainmment图书书、印刷费 Bookss and printting运费费 Trranspootatioon保险费 Inssurancce preemium支支付手续费 Commmissiion杂费 Sunndry cchargees折旧费 Deppreciaation expennse 机物料消消耗 AArti

30、clle of consuumptioon劳动保护护费 LLabor proteectionn feess季节性停工工损失 Looss onn seassonaliity ceessatiion41007 劳务成成本 SServicce cossts五、损损益类 Profiit andd losss 收入 Incoome 业务务收入 OPERAATING INCOMME51011 主营业务务收入 Prrime ooperatting rrevenuue产品销售售收入 Saales rrevenuue服务收入入 Seervicee reveenue51102 其他他业务收入 Otherr ope

31、rratingg reveenue材料料销售 Saless mateerialss代购代售 包装物出租租 Wrrappagge leaase出让资资产使用权收收入 Remmise rright of asssets revennue返还所所得税 Reimbbursemment oof inccome ttax其他收收入 OOther revennue52001 投资收收益 IInvesttment incomme短期投资资收益 Cuurrentt inveestmennt inccome长期期投资收益 Long-term invesstmentt incoome计提的的委托贷款减减值准备 WW

32、ithdrrawal of enntrustt loanns resservess 52033 补贴收入入 Suubsidiize reevenuee国家扶持补补贴收入 SSubsiddize rrevenuue froom couuntry其其他补贴收入入 Otheer subbsidizze revvenue55301 营营业外收入 NONN-OPERRATINGG INCOOME非货币币性交易收益益 Non-cash deal incomme现金溢余余 Caash ovveragee处置固定资资产净收益 Net iincomee on ddispossal off fixeed asss

33、ets 出出售无形资产产收益 Inncome on saales oof inttangibble asssets 固定定资产盘盈 Fixedd asseets innventoory prrofit 罚款净收入入 Neet ameercemeent inncome支支出 OOutlayy业务支出 Revvenue chargges54001 主营业业务成本 OOperatting ccosts产产品销售成本本 Costt of ggoods sold服服务成本 Costt of sservicce54022 主营业务务税金及附加加 Tax and aassociiate cchargee 营

34、业税 Saales ttax 消费费税 Consuumptioon taxx 城市维护护建设税 TTax foor maiintainning aand buuildinng citties 资资源税 Resouurces tax 土土地增值税 Inccremennt taxx on lland vvalue55405 其其他业务支出出 Otheer bussinesss expeense 销销售其他材料料成本 Otther ccost oof matteriall salee其他劳务成成本 Othher coost off servvice其他他业务税金及及附加费 OOther tax aa

35、nd asssociaate chharge 费用 Expennses 55501 营营业费用 Operratingg expeenses代代销手续费 Connsignmment ccommisssion chargge运杂费 Traanspottationn保险费 Inssurancce preemium展展览费 Exhiibitioon feees广告费 Addvertiising fees 5502 管理费用 Adminnisstrrativee expeenses 职工工资 Stafff Salaaries修修理费 Repaair chharge 低值易耗摊摊销 Artticle of coonsumpption办办公费 Offiice alllowannce 差旅旅费 Traveellingg expee