2023年-财务会计及科目管理知识分析中英文对照.docx

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1、中国会计科目中英文对照代码名称代码名称代码名称代码名 称英译I 资产 assetsII 12 流动资产 current assets111现金及约当现金cash and cash equi valents1111库存现金cash on hand1112 零用金/周转金 petty cash/revolving funds1113银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118其它现金及 约当现金other cash and cash equivalents112 短期投资 short-term i

2、nvestment1121 短期投资-股票 short-term invest merits - stock1122短期投资-短期票券short-term investments - short-term notes and bimerits 156未完工程及预付购置设备款construe tion in progress and prepayments for equipment1561 未完工程construction in progress1562预付购置设备款prepayment for eq uipment158 杂项固定资产 miscellaneous proper ty, pla

3、nt, and equipment1581 杂项固定资产 miscellaneous prope rty, plant, and equipment1588 杂项固定资产-重估增值 miscel laneous property, plant, and equipmen t - revaluation increments1589累积折旧-杂项固定资产accumulat ed depreciation - miscellaneous prope rty, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable asset

4、s1611 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accumulateddepletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright17

5、5 计算机软件 computer software1751 计算机软件computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781递延退休金成本deferred pe nsion costs1782 租赁权益改良leasehold improvemerits1788其它无形资产-其它other intangible assets other18 其它资产 other assets1

6、81 递延资产 deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金 long-term prepaid r ent1813长期预付保险费long-term prepaid insurance1814递延所得税资产deferred incometax assets1815预付退休金prepaid pension cost1818 其它递延资产 other deferred asse ts182 闲置资产 idle assets1821 闲置资产idle assets184长期应收票据及款项与催收帐款long-term

7、 notes , accounts and overdue re ceivables1841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 receivables1849 备抵呆帐-长期应收票据及款项与 催收

8、帐款 allowance for uncollectibl e accounts - long-term notes, account s and overdue receivables185 出租资产 assets leased to others 1851出租资产assets leased toothers1858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 - assets leased to others186 存出保

9、证金 refundable deposit1861 存出保证金 refundable depo sits188 杂项资产miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888杂项资产-其它 miscellaneousassets - other2 负债 liabilities21 22 流动负债 current liabilities211 短期借款 short-term borrow ings (debt)2111 银行透支 bank overdraft2112银行借款bank loan2114 短期借款-

10、业主 short-term borr owings - owners2115 短期借款-员工 short-term borr owings - employees2117短期借款-关系人short-termborrowings- related parties2118 短期借款-其它 short-term borr owings - other212 应付短期票券 short-term notes and bills payable2121应付商业本票commercial pape r payable2122银行承兑汇票bank acceptance2128其它应付短期票券other shor

11、t-term notes and bills payable2129应付短期票券折价discount onshort-term notes and bills payable213 应付票据 notes payable2131 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 able2141 应付帐款accounts payable2147应付帐款-关系人accounts payable - related parties2

12、16 应付所得税 income taxes payable2161 应付所得税 income tax paya ble217 应付费用 accrued expenses2171 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 payabl e2175 应付税捐-其它 accrued taxes pay able- other2178 其它应付费用other accrued expenses payable218219 其它应付款 oth

13、er payables2181应付购入远汇款forward excha nge contract payable2182应付远汇款-外币 forward excha nge contract payable foreign curren cies2183 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 equipment2187其它应付款-关系人other payables - related parties2191

14、应付股利dividend payable2192 应付红利bonus payable2193应付董监事酬劳compensation paya ble to directors and supervisors2198其它应付款-其它 other payables - other226 预收款项 advance receipts2261 预收货款sales revenuereceived in advance2262预收收入revenue received in advance2268 其它预收款 other advance recei pts227 一年或一营业周期内到期长期负债lo ng-te

15、rm liabilities -current portion2271 一年或一营业周期内到期公司 债 corporate bonds payable - curren t portion2272 一年或一营业周期内到期长期借 款 long-term loans payable - curren t 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 acco unts payable due within one year or o ne 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 lon

16、g-term notes a nd accounts payables to related parti es - 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 li abilities2281 销项税额 VAT received (or o utput tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285估计售后服务/保固负债estima

17、ted warranty liabilities2291递延所得税负债deferred income t ax liabilities2292 递延兑换利益deferred foreignexchange gain2293 业主(股东)往来owners currentaccount2294 同业往来 current account with others2298其它流动负债-其它other current liabilities othersHs1123短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证 short-

18、ter m investments beneficiary certified tes1125短期投资-公司债short-terminvestments corporate bonds1128 短期投资-其它 short-term invest merits other1129备抵短期投资跌价损失allowancefor reduction of short-term investme nt to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现discounted notesreceivable1137应

19、收票据-关系人notes receivable - related parties1138其它应收票据other notes receivable1139备抵呆帐一应收票据allowance23 长期负债 long-term liabilities231 应付公司债 corporate bonds pa yable2311 应付公司债corporate bondspayable2319应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321长期银行借款 long-term

20、 loa ns payable - bank2324 长期借款-业主 long-term loans p ayable - owners2325 长期借款-员工 long-term loans p ayable - employees2327长期借款-关系人long-term loans payable - related parties2328 长期借款-其它 long-term loans p ayable - other233长期应付票据及款项long-term note s and accounts payable2331长期应付票据long-term notes payable233

21、2 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Longterm notes and accounts payable - rel ated parties2338其它长期应付款项other long-term payables234估计应付土地增值税accrued liabil ities for land value increment tax2341估计应付土地增值税 estimat ed accrued land value incre

22、mental tax pay-able235应计退休金负债accrued pension li abilities2351应计退休金负债 accrued pen sion liabilities238 其它长期负债 other long-term liab ilities2388其它长期负债-其它other long -term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入deferred revenue2814递延所得税负债deferred income tax liabi

23、lities2818 其它递延负债 other deferred liab ilities286 存入保证金 deposits received2861 存入保证金 guarantee depos it received288 杂项负债 miscellaneous liabilitie s2888杂项负债-其它 miscellaneo us liabilities other 3 业主权益 owners equity31 资本 capital311资本（或股本）capital3111 普通股股本 capital - comm on stock3112 特别股股本 capital - prefe

24、rred stock3113 预收股本capital collected inadvance3114待分配股票股利stock dividendsto be distributed3115 资本 capital32 资本公积 additional paid-in capita 1321 股票溢价paid-in capitalin excess of par3211普通股股票溢价paid-in capital in excess of par- common stoc k3212特别股股票溢价paid-in capitalin excess of par- preferred stock323资产

25、重估增值准备capital surplus from assets revaluation3231资产重估增值准备capital sur plus from assets revaluation324处分资产溢价公积capital surplus from gain on disposal of assets3241处分资产溢价公积capital s urplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积 capital surplus fro m busi

26、ness combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积other additional paid-in capital3281权益法长期股权投资资本公 积 additional paid-in capital from investee under equity method3282资本公积-库藏股票交易 additio nal paid-in capital treasury stock trans-actions33保留盈余(或累积亏损)retained earn ings (accumulat

27、ed deficit)331法定盈余公积legal reserv 3311 法定盈余公积 legal reser ve332特别盈余公积special reserve3321意外损失准备contingencyreserve3322 改良扩充准备 improvement and exp ansion reserve3323偿债准备special reserve forredemption of liabilities3328其它特别盈余公积other specialreserve335未分配盈余(或累积亏损)retained earnings-unappropriated (or accumul

28、ated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整 equity adjustments341长期股权投资未实现跌价损失unrealized loss on market value decli ne of long-term equity investments3411长期股权投资未实现跌价损失 unrealized loss on market value declin

29、e of long-term equity investmen ts342累积换算调整数cumulative translation adjustment3421累积换算调整数cumulative translation adjustments343未认列为退休金成本之净损失net loss not recognized as pension cos t3431未认列为退休金成本之净损失n et loss not recognized as pension cos ts35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury st

30、ock36 少数股权 minority interest361 少数股权minority interes3611 少数股权 minority interest4 营业收入 operating revenue41销货收入 sales revenue411 销货收入sales revenue4111 销货收入 sales revenue 4112分期付款销货收入installment sal es revenue417 销货退回sales return4171 销货退回sales return419 销货折让 sales allowances4191 销货折让 sales discounts an

31、d allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入service revenue47 业务收入 agency revenue471 业务收入agency revenue4711业务收入agency revenu48 其它营业收入 other operating reven ue488其它营业收入-其它other operating revenue4888其它营业收入-其它other operating revenue other5 营业成本 operating costs51 销货成本 cost of goo

32、ds sold511 销货成本 cost of goods sol d5111销货成本cost of goods sold5112分期付款销货成本installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用purchase expenses5123进货退出purchase returns5124 进货折让 charges on purchased me rchandise513 进料 materials purchased5131 进料 material purchased5132进料费用charges on

33、purchased ma terial5133 进料退出 material purchase retur ns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515518 制造费用manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品office supplies (expense)5154 旅费 travelling expense, trave 15155 运费 shipp

34、ing expenses, freigh t5156 由B电费postage (expenses)5157 修缮费repair (s) and maintenance (expense )5158 包装费 packing expensesfor uncollec- tible accounts- notes r eceivable114 应收帐款 accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147应收帐款-关系人accounts receivable - re

35、lated parties1149备抵呆帐一应收帐款allowancefor uncollec- tible accounts - accoun ts receivable118 其它应收款 other receivables1181应收出售远汇款forward exchange contract receivable1182应收远汇款-外币 forward excha nge contract receivable - foreign cur rencies1183 买卖远汇折价discount on forward ex-change contract1184应收收益earned reve

36、nue receivable5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 力口工费manufacturing overhead-outsourced5166税捐 taxes5168 折旧 depreciation expense5169各项耗竭及摊提various amortization5172 伙食费 meal (expenses)5173职工福利employee benefits/welfare5176 训I练费training (expense)5177 间接材料indirect materials5188 其

37、它制造费用other manufacturi ng expenses56劳务成本制ervice costs561劳务成本service costs5611劳务成本 service costs57业务成本gency costs571业务成本agency costs5711业务成本agency costs58 其它营业成本 other operating costs588其它营业成本-其它other operating costs-other5888其它营业成本-其它other operating costs other6 营业费用 operating expenses61 推销费用 sellin

38、g expenses615618 推销费用selling expenses6151 薪资支出 payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费 travelling expense, trave16155 运费 shipping expenses, freigh t6156 邮电费postage (expenses)6157 修缮费repair (s) and maintenance (expense)6159 广告费 advertisement expense, advert

39、isement6161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 taxes6167 呆帐损失 loss on uncollectible a ccounts6168 折旧 depreciation expense6169各项耗竭及摊提various amortization6172 伙食费 meal (expenses)6173 职工福利employee benefits/welfare6175佣金支出com

40、mission (expense)6176 训练费 training (expense)6188 其它推销费用other selling exp enses62管理及总务费用general & administr ative expenses625628管理及总务费用general& administrative expenses6251 薪资支出 payroll expense6252 租金支出rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, trave 16255 运费 shipping expen

41、ses, freigh t6256 邮电费 postage (expenses)6257 修缮费 repair (s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 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taxes6267 呆帐损失 loss on uncollectible a ccounts6268

42、折旧 depreciation expense a6269各项耗竭及摊提various amortizat ion6271 夕卜销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288其它管理及总务费用other gene

43、ral and administrative expenses63 研究发展费用 research and developm ent expenses635638研究发展费用research and development expenses6351 薪资支出 payroll expense6352 租金支出rent expense, rent6353文具用品 office supplies6354 旅费 travelling expense, trave16355 运费 shipping expenses, freigh t6356 邮电费 postage (expenses)6357 修缮费

44、 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 taxes6368 折旧 depreciation expense6369各项耗竭及摊提various amortization6372 伙食费 meal (expenses)6373 职工福禾U employee benefits/welfare6376 训练费 training (expense)6378其它研究发展费用othe

45、r research and development expenses7营业外收入及费用non-operating reve nue and expenses, other income(expens e)7174营业外收入 non-operating revenue711利息收入 interest revenue7111利息收入interest revenue/income 712投资收益investment income7121权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123短期投资市价回升利益 gain on m arket price recovery of short-term in vestment713 兑换利益foreign exchange gain7131 兑换利益 foreign exchange gain714处分投资收益gain on disposal of investments7141 处分投资收益 gain on dis posal of investments715处分资产溢价收入gain on disposal of assets7151处分资产