財(cái)務(wù)會(huì)計(jì)及科目管理知識(shí)分析中英文對(duì)照

1、中國(guó)會(huì)計(jì)科目中英文對(duì)照代碼名稱代碼名稱代碼名稱代碼名稱 英 譯1 資產(chǎn) assets11 12流動(dòng)資產(chǎn) current assets111 現(xiàn)金及約當(dāng)現(xiàn)金cash and cash equivalents1111庫(kù)存現(xiàn)金 cash on hand1112零用金 / 周轉(zhuǎn)金 petty cash/revolving funds1113銀行存款 cash in banks1116在途現(xiàn)金 cash in transit1117約當(dāng)現(xiàn)金 cash equivalents1118其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents112 短期投資 short-term

2、investment1121 短期投資 - 股票 short-term invest ments - stock1122 短期投資 - 短期票券 short-term i nvestments - short-term notes and bills1123短期投資 - 政府債券short-terminvestments - government bonds1124短期投資 - 受益憑證short-terminvestments - beneficiary certificates1125短期投資 - 公司債short-term investments - corporate bonds112

3、8 短期投資 - 其它 short-term invest ments - other1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investmen t to market113 應(yīng)收票據(jù) notes receivable1131應(yīng)收票據(jù) notes receivable1132應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable1137應(yīng)收票據(jù) - 關(guān)系人 notes receivable - related parties1138其它應(yīng)收票據(jù)other notes receivable1139 備抵呆帳應(yīng)收票據(jù)

4、allowance for uncollec- tible accounts- notes receivable114 應(yīng)收帳款 accounts receivable1141 應(yīng)收帳款accounts receivable1142 應(yīng)收分期帳款 installment accoun ts receivable1147 應(yīng)收帳款 - 關(guān)系人 accounts recei vable - related parties1149 備抵呆帳 應(yīng)收帳款 allowance f or uncollec- tible accounts - accounts receivable118 其它應(yīng)收款other

5、 receivables1181 應(yīng)收出售遠(yuǎn)匯款 forward exchang e contract receivable1182 應(yīng)收遠(yuǎn)匯款- 外幣forward exchange contract receivable - foreign curr encies1183 買賣遠(yuǎn)匯折價(jià)discount on forward ex-change contract1184 應(yīng)收收益earned revenue receivable1185 應(yīng)收退稅款income tax refund receivable1187 其它應(yīng)收款-關(guān)系人other receivables - related par

6、ties1188 其它應(yīng)收款-其它 other receivables - other1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables121122 存貨 inventories1211商品存貨 merchandise inventory1212寄銷商品 consigned goods1213在途商品 goods in transit1219備抵存貨跌價(jià)損失 allowance forreduction of inventory to market1221制成品 finished goods1

7、222寄銷制成品 consigned finished goods1223副產(chǎn)品 by-products1224在制品 work in process1225委外加工 work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料 materials and suppli es in transit1229備抵存貨跌價(jià)損失 allowance forreduction of inventory to market125 預(yù)付費(fèi)用 prepaid expenses1251預(yù)付薪資 prepaid payroll1

8、252預(yù)付租金 prepaid rents1253預(yù)付保險(xiǎn)費(fèi) prepaid insurance1254用品盤存 office supplies1255預(yù)付所得稅 prepaid income tax1258其它預(yù)付費(fèi)用 other prepaid expenses126 預(yù)付款項(xiàng) prepayments1261預(yù)付貨款 prepayment for purchases1268其它預(yù)付款項(xiàng) other prepayments128129 其它流動(dòng)資產(chǎn) other current as sets1281 進(jìn)項(xiàng)稅額VAT paid ( or input tax)1282 留抵稅額excess VA

9、T paid (or overpaid VAT)1283暫付款 temporary payments1284代付款 payment on behalf of others1285員工借支 advances to employees1286存出保證金 refundable deposits1287受限制存款 certificate of deposit-restricted1291遞延所得稅資產(chǎn)deferred incometax assets1292遞延兌換損失deferred foreign exchange losses1293業(yè)主 ( 股東 ) 往來 owners(stockholder

10、s) current account1294 同業(yè)往來 current account with others1298 其它流動(dòng)資產(chǎn) - 其它 other currentassets - other13 基金及長(zhǎng)期投資funds and long-terminvestments131 基金 funds1311 償債基金redemption fund (or sinking fund)1312 改良及擴(kuò)充基金fund for improvement and expansion1313意外損失準(zhǔn)備基金contingency fund1314 退休基金pension fund1318 其它基金oth

11、er funds132 長(zhǎng)期投資 long-term investments1321 長(zhǎng)期股權(quán)投資long-term equity investments1322 長(zhǎng)期債券投資long-term bond investments1323 長(zhǎng)期不動(dòng)產(chǎn)投資long-term real estate in-vestments1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值cash surrender value of life insurance1328 其它長(zhǎng)期投資other long-term investments1329 備抵長(zhǎng)期投資跌價(jià)損失allowancefor excess of cost over m

12、arket value of long-term investments14 15 固定資產(chǎn) property , plant, and equipment141 土地 land1411 土地 land1418 土地 - 重估增值 land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428土地改良物- 重估增值land improvements - revaluation increments1429 累積折舊 - 土地改良物 accumulate d depreciation -

13、 land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物 - 重估增值 buildings -revaluation increments1439 累積折舊 - 房屋及建物 accumulate d depreciation - buildings144146 機(jī)( 器) 具及設(shè)備 machinery and equipment1441 機(jī) ( 器) 具 machinery1448機(jī)( 器 ) 具 - 重估增值machinery -revaluation increments1449 累積折舊 - 機(jī) ( 器) 具 ac

14、cumulateddepreciation - machinery151 租賃資產(chǎn) leased assets1511 租賃資產(chǎn)leased assets1519 累積折舊 - 租賃資產(chǎn) accumulated depreciation - leased assets152 租賃權(quán)益改良 leasehold improvemen ts1521 租賃權(quán)益改良 leasehold improvem ents1529 累積折舊 - 租賃權(quán)益改良 accumula ted depreciation - leasehold improvem ents156 未完工程及預(yù)付購(gòu)置設(shè)備款 construc t

15、ion in progress and prepayments for equipment1561 未完工程construction in progress1562 預(yù)付購(gòu)置設(shè)備款prepayment for equipment158 雜項(xiàng)固定資產(chǎn) miscellaneous proper ty, plant, and equipment1581 雜項(xiàng)固定資產(chǎn) miscellaneous prope rty, plant, and equipment1588 雜項(xiàng)固定資產(chǎn) - 重估增值 miscella neous property, plant, and equipment - revalu

16、ation increments1589 累積折舊 - 雜項(xiàng)固定資產(chǎn) accumulat ed depreciation - miscellaneous property, plant, and equipment16 遞耗資產(chǎn) depletable assets161 遞耗資產(chǎn) depletable assets1611 天然資源 natural resources1618 天然資源 - 重估增值 natural resou rces -revaluation increments1619 累積折耗 - 天然資源 accumulated depletion - natural resourc

17、es17 無形資產(chǎn) intangible assets171 商標(biāo)權(quán) trademarks1711 商標(biāo)權(quán)trademarks172 專利權(quán) patents1721專利權(quán) patents173特許權(quán) franchise1731特許權(quán) franchise174著作權(quán) copyright1741著作權(quán) copyright175計(jì)算機(jī)軟件 computer software1751計(jì)算機(jī)軟件 computer software cost176商譽(yù) goodwill1761商譽(yù) goodwill177開辦費(fèi) organization costs1771開辦費(fèi) organization costs178

18、其它無形資產(chǎn) other intangibles1781遞延退休金成本 deferred pension costs1782 租賃權(quán)益改良 leasehold improvem ents1788其它無形資產(chǎn) - 其它other intangible assets - other18 其它資產(chǎn) other assets181 遞延資產(chǎn) deferred assets1811債券發(fā)行成本 deferred bondissuance costs1812 長(zhǎng)期預(yù)付租金long-term prepaid rent1813 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi)long-term prepaidinsurance1814遞延所得

19、稅資產(chǎn)deferred incometax assets1815預(yù)付退休金prepaid pension cost1818 其它遞延資產(chǎn)other deferred assets182 閑置資產(chǎn) idle assets1821閑置資產(chǎn)idle assets184 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款long-term notes , accounts and overdue receivables1841長(zhǎng)期應(yīng)收票據(jù)long-term notes receivable1842 長(zhǎng)期應(yīng)收帳款long-term accountsreceivable1843 催收帳款overdue receivables1

20、847長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款- 關(guān)系人 long-term notes, accounts and overdue receivables- related parties1848 其它長(zhǎng)期應(yīng)收款項(xiàng)other long-termreceivables1849 備抵呆帳 - 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible a ccounts - long-term notes, accounts a nd overdue receivables185 出租資產(chǎn) assets leased to others1851 出租資產(chǎn) assets leased

21、 to o thers1858 出租資產(chǎn) - 重估增值 assets lease d to others - incremental value from revaluation1859 累積折舊 - 出租資產(chǎn) accumulated depreciation - assets leased to other s186 存出保證金refundable deposit1861存出保證金refundable deposits188 雜項(xiàng)資產(chǎn)miscellaneous assets1881受限制存款 certificate of deposit - restricted1888雜項(xiàng)資產(chǎn) - 其它 m

22、iscellaneous assets - other2 負(fù)債 liabilities21 22流動(dòng)負(fù)債 current liabilities211 短期借款 short-term borrowings(debt)2111 銀行透支 bank overdraft2112 銀行借款 bank loan2114 短期借款 - 業(yè)主 short-term borro wings - owners2115 短期借款 - 員工 short-term borro wings - employees2117 短期借款 - 關(guān)系人 short-term bo rrowings- related partie

23、s2118 短期借款 - 其它short-term borrowings - other212 應(yīng)付短期票券short-term notes andbills payable2121應(yīng)付商業(yè)本票commercial paper payable21222128銀行承兌匯票bank acceptance其它應(yīng)付短期票券other short-term notes and bills payable2129應(yīng)付短期票券折價(jià)discount on short-term notes and bills payable213 應(yīng)付票據(jù) notes payable2131應(yīng)付票據(jù)notes payable2

24、137 應(yīng)付票據(jù) - 關(guān)系人 notes payable -related parties2138其它應(yīng)付票據(jù)other notes payable214 應(yīng)付帳款 accounts pay able2141應(yīng)付帳款accounts payable2147 應(yīng)付帳款 - 關(guān)系人 accounts payable - related parties216 應(yīng)付所得稅income taxes payable2161應(yīng)付所得稅income tax payable217 應(yīng)付費(fèi)用 accrued expenses2171應(yīng)付薪工 accrued payroll2172應(yīng)付租金 accrued rent

25、 payable2173應(yīng)付利息 accrued interest payable2174應(yīng)付營(yíng)業(yè)稅 accrued VAT payable2175應(yīng)付稅捐 - 其它 accrued taxes payable- other2178其它應(yīng)付費(fèi)用 other accrued expenses payable218219 其它應(yīng)付款other payables2181 應(yīng)付購(gòu)入遠(yuǎn)匯款 forward excha nge contract payable2182 應(yīng)付遠(yuǎn)匯款 - 外幣 forward exchan ge contract payable - foreign currencies218

26、3 買賣遠(yuǎn)匯溢價(jià) premium on forward exchange contract2184 應(yīng)付土地房屋款payables on landand building purchased2185應(yīng)付設(shè)備款Payables on equipment2187 其它應(yīng)付款- 關(guān)系人 other payables - related parties2191應(yīng)付股利 dividend payable2192應(yīng)付紅利 bonus payable2193應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors2198其它應(yīng)付款 - 其它 othe

27、r payables - other226 預(yù)收款項(xiàng) advance receipts2261 預(yù)收貨款 sales revenue rece ived in advance2262 預(yù)收收入 revenue received in ad vance2268 其它預(yù)收款 other advance receip ts227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 lo ng-term liabilities -current portion2271一年或一營(yíng)業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 l

28、ong-term loans payable - current por tion2273 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accou nts payable due within one year or on e operating cycle2277 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) - 關(guān)系人 long-term notes an d accounts payables to related parties - current portion2278其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 other long-term lia- bi

29、lities - current portion228229其它流動(dòng)負(fù)債 other current liabilities2281銷項(xiàng)稅額 VAT received(or output tax)2283暫收款 temporary receipts2284代收款 receipts under custody2285估計(jì)售后服務(wù) / 保固負(fù)債 estimated warranty liabilities2291遞延所得稅負(fù)債 deferred income tax liabilities2292遞延兌換利益 deferred foreign exchange gain2293 業(yè)主 ( 股東 )

30、 往來owners currentaccount2294 同業(yè)往來current account with others2298 其它流動(dòng)負(fù)債 - 其它 other currentliabilities - others23 長(zhǎng)期負(fù)債 long-term liabilities231應(yīng)付公司債corporate bonds payable2311應(yīng)付公司債corporate bondspayable2319 應(yīng)付公司債溢 ( 折) 價(jià) premium(disc ount) on corporate bonds payable232 長(zhǎng)期借款 long-term loans payable232

31、1長(zhǎng)期銀行借款long-term loans payable - bank2324 長(zhǎng)期借款 - 業(yè)主 long-term loans payable - owners2325 長(zhǎng)期借款 - 員工 long-term loans p ayable - employees2327 長(zhǎng)期借款 - 關(guān)系人 long-term loanspayable - related parties2328 長(zhǎng)期借款 - 其它 long-term loans payable - other233 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term note s and accounts payable2331 長(zhǎng)期應(yīng)付票據(jù)

32、long-term note s payable2332 長(zhǎng)期應(yīng)付帳款 long-term accounts pay-able2333 長(zhǎng)期應(yīng)付租賃負(fù)債 long-term cap ital lease liabilities2337 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) - 關(guān)系人 Long-term notes and accounts payable - rel ated parties2338 其它長(zhǎng)期應(yīng)付款項(xiàng) other long-term payables234 估計(jì)應(yīng)付土地增值稅 accrued liabil ities for land value increment tax2341 估計(jì)應(yīng)付土

33、地增值稅 estimate d accrued land value incremental tax pay-able235 應(yīng)計(jì)退休金負(fù)債accrued pension liabilities2351應(yīng)計(jì)退休金負(fù)債accrued pension liabilities238 其它長(zhǎng)期負(fù)債 other long-term liab ilities2388 其它長(zhǎng)期負(fù)債 - 其它 other long -term liabilities - other28 其它負(fù)債 other liabilities281遞延負(fù)債 deferred liabilities2811遞延收入deferred rev

34、enue2814 遞延所得稅負(fù)債 deferred income tax liabilities2818 其它遞延負(fù)債 other deferred liab ilities286 存入保證金deposits received2861存入保證金guarantee deposit received288 雜項(xiàng)負(fù)債 miscellaneous liabilitie s2888 雜項(xiàng)負(fù)債 - 其它 miscellaneou s liabilities - other3 業(yè)主權(quán)益 owners equity31資本 capital311 資本（或股本） capital 3111 普通股股本 capit

35、al - commonstock3112 特別股股本capital - preferred stock3113 預(yù)收股本capital collected in advance3114 待分配股票股利stock dividendsto be distributed3115 資本 capital32 資本公積 additional paid-in capital321 股票溢價(jià) paid-in capital in excess of par3211 普通股股票溢價(jià) paid-in capi tal in excess of par- common stock3212 特別股股票溢價(jià) paid-

36、in capital in excess of par- preferred stock323 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation3231 資產(chǎn)重估增值準(zhǔn)備 capital sur plus from assets revaluation324 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets3241 處分資產(chǎn)溢價(jià)公積 capital su rplus from gain on disposal of assets325合并公積 capital surplus from

37、 business combination3251合并公積 capital surplus from business combination326受贈(zèng)公積 donated surplus3261受贈(zèng)公積 donated surplus328其它資本公積 other additional paid-in capital3281權(quán)益法長(zhǎng)期股權(quán)投資資本公積additional paid-in capital from investee under equity method3282 資本公積 -庫(kù)藏股票交易additional paid-in capital - treasury stock tr

38、ans-actions33 保留盈余 ( 或累積虧損 ) retained earnings (accumulated deficit)331法定盈余公積legal reserve3311法定盈余公積legal reserve332特別盈余公積special reserve3321 意外損失準(zhǔn)備 contingency r eserve3322 改良擴(kuò)充準(zhǔn)備 improvement and exp ansion reserve3323 償債準(zhǔn)備 special reserve for r edemption of liabilities3328 其它特別盈余公積other specialres

39、erve335 未分配盈余 ( 或累積虧損 ) retainedearnings-unappropriated (or accumulated deficit)3351累積盈虧 accumulated profitor loss3352 前期損益調(diào)整prior period adjustments3353 本期損益net income or loss forcurrent period34 權(quán)益調(diào)整 equity adjustments341 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 u nrealized loss on market value declin e of long-term equity

40、investments3411長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value d ecline of long-term equity investment s342 累積換算調(diào)整數(shù) cumulative trans lation adjustment3421累積換算調(diào)整數(shù) cumulativetranslation adjustments343 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension cost3431 未認(rèn)列為退休金成本之凈損失 n et loss not recognized as pen

41、sion costs35 庫(kù)藏股 treasury stock351 庫(kù)藏股 treasury stock 3511 庫(kù)藏股 treasury stock36 少數(shù)股權(quán) minority interest361少數(shù)股權(quán) minority interest3611少數(shù)股權(quán) minority interest4 營(yíng)業(yè)收入 operating revenue41 銷貨收入 sales revenue411 銷貨收入 sales revenue 4111 銷貨收入 sales revenue4112 分期付款銷貨收入installment sales revenue417 銷貨退回sales retu

42、rn4171銷貨退回 sales return419 銷貨折讓 sales allowances4191銷貨折讓 sales discounts and allowances46 勞務(wù)收入 service revenue461 勞務(wù)收入 service revenue 4611 勞務(wù)收入 service revenue47 業(yè)務(wù)收入 agency revenue471業(yè)務(wù)收入agency revenue4711業(yè)務(wù)收入agency revenue48 其它營(yíng)業(yè)收入 other operating reven ue488 其它營(yíng)業(yè)收入 - 其它 other oper ating revenue4

43、888 其它營(yíng)業(yè)收入 - 其它 other ope rating revenue - other5 營(yíng)業(yè)成本 operating costs51 銷貨成本 cost of goods sold511銷貨成本cost of goods sold5111銷貨成本cost of goods sold5112 分期付款銷貨成本installment cost of goods sold512 進(jìn)貨purchases5121進(jìn)貨purchases5122 進(jìn)貨費(fèi)用purchase expenses5123進(jìn)貨退出purchase returns5124 進(jìn)貨折讓 charges on purchased

44、 merchandise513 進(jìn)料 materials purchased5131 進(jìn)料 material purchased5132 進(jìn)料費(fèi)用 charges on purchased ma terial5133 進(jìn)料退出 material purchase returns5134 進(jìn)料折讓material purchase allowances514 直接人工direct labor5141 直接人工 direct labor 515518 制造費(fèi)用 manufacturing overhead5151間接人工 indirect labor5152租金支出 rent expense, r

45、ent5153文具用品 office supplies (expense)5154旅費(fèi) travelling expense, travel5155運(yùn)費(fèi) shipping expenses, freight5156郵電費(fèi) postage (expenses)5157修繕費(fèi) repair(s) and maintenance (expense )5158包裝費(fèi)packing expenses5161 水電瓦斯費(fèi) utilities (expens e)5162 保險(xiǎn)費(fèi) insurance (expense) 5163 加工費(fèi) manufacturing overhead - outsourced

46、5166稅捐 taxes5168折舊 depreciation expense5169各項(xiàng)耗竭及攤提 various amortization5172伙食費(fèi) meal (expenses)5173職工福利 employee benefits/welfare5176訓(xùn)練費(fèi) training (expense)5177間接材料 indirect materials5188其它制造費(fèi)用 other manufacturing expenses56 勞務(wù)成本制ervice costs561 勞務(wù)成本 service costs 5611 勞務(wù)成本 service costs57 業(yè)務(wù)成本 gency

47、costs571業(yè)務(wù)成本agency costs5711業(yè)務(wù)成本agency costs58 其它營(yíng)業(yè)成本other operating costs588 其它營(yíng)業(yè)成本 - 其它 other oper ating costs-other5888 其它營(yíng)業(yè)成本 - 其它 other ope rating costs - other6 營(yíng)業(yè)費(fèi)用 operating expenses61 推銷費(fèi)用 selling expenses 615618 推銷費(fèi)用 selling expenses6151 薪資支出 payroll expense6152租金支出 rent expense, rent6153文

48、具用品 office supplies (expense)6154旅費(fèi) travelling expense, travel6155運(yùn)費(fèi) shipping expenses, freight6156郵電費(fèi) postage (expenses)6157修繕費(fèi) repair(s) and maintenance (expense)6159 廣告費(fèi) advertisement expense, a dvertisement6161水電瓦斯費(fèi)utilities (expense)6162保險(xiǎn)費(fèi) insurance (expense)6164交際費(fèi) entertainment (expense)6165

49、捐贈(zèng) donation (expense)6166稅捐 taxes6167呆帳損失 loss on uncollectible accounts6168折舊 depreciation expense6169各項(xiàng)耗竭及攤提 various amortization6172伙食費(fèi) meal (expenses)6173職工福利 employee benefits/welfare6175傭金支出 commission (expense)6176訓(xùn)練費(fèi) training (expense)6188其它推銷費(fèi)用 other selling expenses62 管理及總務(wù)費(fèi)用general & administrative expenses625628管理及總務(wù)費(fèi)用general &administrative expenses6251薪資支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅費(fèi)trav