會計名稱中英對照大全

1、會計科目中英對照表1 資產(chǎn) assets     11 12 流動資產(chǎn) current assets     111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents     1111 庫存現(xiàn)金 cash on hand  1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds  1113  銀行存款 cash in banks  1116 在途現(xiàn)金 cash in transit  1117 約當(dāng)現(xiàn)金 cash

2、equivalents  1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents  112 短期投資 short-term investments     1121 短期投資 -股票 short-term investments - stock  1122 短期投資 -短期票券  short-term investments - short-term notes and bills  1123  短期投資 -政府債券  short-term investm

3、ents - government bonds  1124  短期投資 -受益憑證  short-term investments - beneficiary certificates  1125  短期投資 -公司債  short-term investments - corporate bonds  1128 短期投資 -其它 short-term investments - other  1129  備抵短期投資跌價損失 allowance for reduction of short-term i

4、nvestment to market  113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable  1132 應(yīng)收票據(jù)貼現(xiàn)  discounted notes receivable  1137 應(yīng)收票據(jù) -關(guān)系人  notes receivable - related parties  1138  其它應(yīng)收票據(jù)  other notes receivable  1139 備抵呆帳 應(yīng)收票據(jù)  allowance for uncollec- tib

5、le accounts- notes receivable  114 應(yīng)收帳款 accounts receivable     1141 應(yīng)收帳款  accounts receivable  1142 應(yīng)收分期帳款  installment accounts receivable  1147 應(yīng)收帳款 -關(guān)系人  accounts receivable - related parties  1149 備抵呆帳 應(yīng)收帳款  allowance for uncollec- tible ac

6、counts - accounts receivable  118 其它應(yīng)收款 other receivables     1181  應(yīng)收出售遠(yuǎn)匯款  forward exchange contract receivable  1182 應(yīng)收遠(yuǎn)匯款 -外幣  forward exchange contract receivable - foreign currencies  1183 買賣遠(yuǎn)匯折價  discount on forward ex-change contract  11

7、84 應(yīng)收收益  earned revenue receivable  1185 應(yīng)收退稅款  income tax refund receivable  1187 其它應(yīng)收款 - 關(guān)系人  other receivables - related parties  1188 其它應(yīng)收款 - 其它  other receivables - other  1189 備抵呆帳 - 其它應(yīng)收款  allowance for uncollec- tible accounts - other receivables&

8、#160; 121122 存貨 inventories     1211 商品存貨  merchandise inventory  1212 寄銷商品 consigned goods  1213  在途商品 goods in transit  1219  備抵存貨跌價損失  allowance for reduction of inventory to market  1221 制成品  finished goods  1222 寄銷制成品  consig

9、ned finished goods  1223 副產(chǎn)品  by-products  1224 在制品  work in process  1225 委外加工  work in process - outsourced  1226 原料  raw materials  1227 物料  supplies  1228 在途原物料  materials and supplies in transit  1229 備抵存貨跌價損失  allowance for

10、reduction of inventory to market  125 預(yù)付費用 prepaid expenses     1251 預(yù)付薪資 prepaid payroll  1252 預(yù)付租金 prepaid rents  1253  預(yù)付保險費  prepaid insurance  1254 用品盤存  office supplies  1255 預(yù)付所得稅 prepaid income tax  1258 其它預(yù)付費用 other prepaid expense

11、s  126 預(yù)付款項 prepayments     1261 預(yù)付貨款 prepayment for purchases  1268 其它預(yù)付款項  other prepayments  128129 其它流動資產(chǎn) other current assets     1281 進項稅額  VAT paid ( or input tax)  1282 留抵稅額  excess VAT paid (or overpaid VAT) 1283 暫付款  tem

12、porary payments  1284 代付款  payment on behalf of others  1285 員工借支 advances to employees  1286 存出保證金  refundable deposits  1287 受限制存款 certificate of deposit-restricted  1291 遞延所得稅資產(chǎn)  deferred income tax assets  1292 遞延兌換損失  deferred foreign exchange l

13、osses  1293 業(yè)主(股東)往來  owners'(stockholders') current account  1294 同業(yè)往來 current account with others  1298 其它流動資產(chǎn)-其它  other current assets - other  13 基金及長期投資 funds and long-term investments     131 基金 funds     1311 償債基金  redem

14、ption fund (or sinking fund)  1312 改良及擴充基金 fund for improvement and expansion  1313  意外損失準(zhǔn)備基金  contingency fund  1314 退休基金  pension fund  1318 其它基金  other funds  132 長期投資 long-term investments     1321 長期股權(quán)投資 long-term equity investments

15、60; 1322 長期債券投資  long-term bond investments  1323 長期不動產(chǎn)投資  long-term real estate in-vestments  1324 人壽保險現(xiàn)金解約價值  cash surrender value of life insurance  1328 其它長期投資  other long-term investments 1329 備抵長期投資跌價損失  allowance for excess of cost over market value of

16、long-term investments  14 15 固定資產(chǎn) property , plant, and equipment     141  土地 land     1411 土地  land  1418  土地-重估增值 land - revaluation increments  142 土地改良物 land improvements     1421 土地改良物  land improvements  1428&

17、#160; 土地改良物 -重估增值  land improvements - revaluation increments  1429 累積折舊 -土地改良物  accumulated depreciation - land improvements  143 房屋及建物 buildings     1431 房屋及建物 buildings  1438 房屋及建物 -重估增值  buildings -revaluation increments  1439 累積折舊 -房屋及建物  a

18、ccumulated depreciation - buildings  144146 機(器)具及設(shè)備 machinery and equipment     1441 機(器)具  machinery  1448  機(器)具 -重估增值  machinery - revaluation increments  1449 累積折舊 -機(器)具  accumulated depreciation - machinery  151 租賃資產(chǎn) leased assets  &

19、#160;  1511 租賃資產(chǎn)  leased assets  1519 累積折舊 -租賃資產(chǎn)  accumulated depreciation - leased assets  152 租賃權(quán)益改良 leasehold improvements     1521 租賃權(quán)益改良  leasehold improvements  1529 累積折舊- 租賃權(quán)益改良  accumulated depreciation - leasehold improvements  156

20、 未完工程及預(yù)付購置設(shè)備款 construction in progress and prepayments for equipment     1561 未完工程  construction in progress  1562 預(yù)付購置設(shè)備款 prepayment for equipment  158 雜項固定資產(chǎn) miscellaneous property, plant, and equipment     1581 雜項固定資產(chǎn) miscellaneous property, plant, and

21、 equipment  1588  雜項固定資產(chǎn)-重估增值  miscellaneous property, plant, and equipment - revaluation increments  1589 累積折舊- 雜項固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment  16 遞耗資產(chǎn) depletable assets     161 遞耗資產(chǎn) depletable assets  

22、0;  1611 天然資源 natural resources  1618 天然資源 -重估增值 natural resources -revaluation increments  1619 累積折耗 -天然資源  accumulated depletion - natural resources  17 無形資產(chǎn) intangible assets     171 商標(biāo)權(quán) trademarks     1711 商標(biāo)權(quán)  trademarks  172 專利權(quán)

23、patents     1721  專利權(quán) patents  173 特許權(quán) franchise     1731 特許權(quán)  franchise  174 著作權(quán) copyright     1741 著作權(quán)  copyright  175 計算機軟件 computer software     1751 計算機軟件  computer software cost  176 商譽 goodwill

24、     1761 商譽  goodwill  177 開辦費 organization costs     1771 開辦費  organization costs  178 其它無形資產(chǎn) other intangibles     1781 遞延退休金成本  deferred pension costs  1782 租賃權(quán)益改良  leasehold improvements  1788  其它無形資產(chǎn)-其它&#

25、160; other intangible assets - other  18 其它資產(chǎn) other assets     181 遞延資產(chǎn) deferred assets     1811  債券發(fā)行成本 deferred bond issuance costs  1812 長期預(yù)付租金 long-term prepaid rent  1813 長期預(yù)付保險費 long-term prepaid insurance  1814  遞延所得稅資產(chǎn) deferred inco

26、me tax assets  1815  預(yù)付退休金  prepaid pension cost  1818 其它遞延資產(chǎn) other deferred assets  182 閑置資產(chǎn) idle assets     1821 閑置資產(chǎn)  idle assets  184 長期應(yīng)收票據(jù)及款項與催收帳款 long-term notes , accounts and overdue receivables     1841 長期應(yīng)收票據(jù)  long-term

27、 notes receivable  1842 長期應(yīng)收帳款 long-term accounts receivable  1843 催收帳款  overdue receivables  1847  長期應(yīng)收票據(jù)及款項與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties  1848 其它長期應(yīng)收款項 other long-term receivables  1849  備抵呆帳-長期應(yīng)收票據(jù)及款項與催收帳款 

28、; allowance for uncollectible accounts - long-term notes, accounts and overdue receivables  185 出租資產(chǎn) assets leased to others     1851 出租資產(chǎn)  assets leased to others  1858 出租資產(chǎn) -重估增值  assets leased to others - incremental value from revaluation  1859 累積折舊 -出租資產(chǎn)&

29、#160; accumulated depreciation - assets leased to others  186 存出保證金 refundable deposit     1861 存出保證金  refundable deposits  188 雜項資產(chǎn)     miscellaneous assets     1881 受限制存款  certificate of deposit - restricted  1888  雜項資

30、產(chǎn) -其它  miscellaneous assets - other  2 負(fù)債 liabilities     21 22 流動負(fù)債 current liabilities     211 短期借款 short-term borrowings(debt)     2111 銀行透支  bank overdraft  2112 銀行借款 bank loan  2114 短期借款 -業(yè)主  short-term borrowings - owne

31、rs  2115 短期借款 -員工  short-term borrowings - employees  2117  短期借款 -關(guān)系人  short-term borrowings- related parties  2118 短期借款 -其它  short-term borrowings - other  212 應(yīng)付短期票券 short-term notes and bills payable     2121 應(yīng)付商業(yè)本票 commercial paper payable&#

32、160; 2122  銀行承兌匯票  bank acceptance  2128 其它應(yīng)付短期票券  other short-term notes and bills payable  2129  應(yīng)付短期票券折價  discount on short-term notes and bills payable  213 應(yīng)付票據(jù) notes payable     2131 應(yīng)付票據(jù)  notes payable  2137 應(yīng)付票據(jù) -關(guān)系人 notes paya

33、ble - related parties  2138  其它應(yīng)付票據(jù)  other notes payable  214 應(yīng)付帳款 accounts pay able     2141 應(yīng)付帳款  accounts payable  2147 應(yīng)付帳款 -關(guān)系人 accounts payable - related parties  216 應(yīng)付所得稅 income taxes payable     2161 應(yīng)付所得稅  income tax pay

34、able  217 應(yīng)付費用 accrued expenses     2171 應(yīng)付薪工 accrued payroll  2172 應(yīng)付租金  accrued rent payable  2173 應(yīng)付利息  accrued interest payable  2174 應(yīng)付營業(yè)稅  accrued VAT payable  2175 應(yīng)付稅捐 -其它 accrued taxes payable- other  2178 其它應(yīng)付費用  other accrue

35、d expenses payable  218219 其它應(yīng)付款 other payables     2181 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable  2182 應(yīng)付遠(yuǎn)匯款 -外幣  forward exchange contract payable - foreign currencies  2183 買賣遠(yuǎn)匯溢價  premium on forward exchange contract  2184 應(yīng)付土地房屋款  payables on l

36、and and building purchased  2185  應(yīng)付設(shè)備款  Payables on equipment  2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties  2191 應(yīng)付股利  dividend payable  2192 應(yīng)付紅利  bonus payable  2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors  2198  其它應(yīng)付款

37、-其它  other payables - other  226 預(yù)收款項advance receipts       2261 預(yù)收貨款  sales revenue received in advance  2262 預(yù)收收入  revenue received in advance  2268 其它預(yù)收款  other advance receipts  227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 long-term liabilities -current po

38、rtion     2271 一年或一營業(yè)周期內(nèi)到期公司債  corporate bonds payable - current portion  2272 一年或一營業(yè)周期內(nèi)到期長期借款  long-term loans payable - current portion  2273  一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項  long-term notes and accounts payable due within one year or one operating cycle  22

39、77  一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項-關(guān)系人  long-term notes and accounts payables to related parties - current portion  2278  其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債  other long-term lia- bilities - current portion  228229 其它流動負(fù)債 other current liabilities     2281 銷項稅額  VAT received(or

40、 output tax)  2283 暫收款  temporary receipts  2284 代收款  receipts under custody  2285  估計售后服務(wù)/保固負(fù)債  estimated warranty liabilities  2291 遞延所得稅負(fù)債 deferred income tax liabilities  2292 遞延兌換利益  deferred foreign exchange gain  2293 業(yè)主(股東)往來  owner

41、s' current account  2294 同業(yè)往來  current account with others  2298 其它流動負(fù)債-其它 other current liabilities - others  23 長期負(fù)債 long-term liabilities     231 應(yīng)付公司債 corporate bonds payable     2311 應(yīng)付公司債  corporate bonds payable  2319 應(yīng)付公司債溢(折)價&

42、#160; premium(discount) on corporate bonds payable  232 長期借款 long-term loans payable     2321 長期銀行借款  long-term loans payable - bank  2324 長期借款 -業(yè)主 long-term loans payable - owners  2325 長期借款 -員工 long-term loans payable - employees  2327 長期借款 -關(guān)系人 long-term lo

43、ans payable - related parties  2328 長期借款 -其它 long-term loans payable - other  233 長期應(yīng)付票據(jù)及款項 long-term notes and accounts payable     2331  長期應(yīng)付票據(jù) long-term notes payable  2332 長期應(yīng)付帳款 long-term accounts pay-able  2333  長期應(yīng)付租賃負(fù)債  long-term capital leas

44、e liabilities  2337 長期應(yīng)付票據(jù)及款項 -關(guān)系人 Long-term notes and accounts payable - related parties  2338 其它長期應(yīng)付款項 other long-term payables  234 估計應(yīng)付土地增值稅 accrued liabilities for land value increment tax     2341 估計應(yīng)付土地增值稅  estimated accrued land value incremental tax pay-ab

45、le  235 應(yīng)計退休金負(fù)債 accrued pension liabilities     2351 應(yīng)計退休金負(fù)債  accrued pension liabilities  238 其它長期負(fù)債 other long-term liabilities     2388 其它長期負(fù)債-其它 other long-term liabilities - other  28 其它負(fù)債 other liabilities     281 遞延負(fù)債 deferred l

46、iabilities     2811 遞延收入  deferred revenue  2814  遞延所得稅負(fù)債  deferred income tax liabilities  2818 其它遞延負(fù)債 other deferred liabilities  286 存入保證金 deposits received     2861 存入保證金  guarantee deposit received  288 雜項負(fù)債 miscellaneous lia

47、bilities     2888 雜項負(fù)債 -其它  miscellaneous liabilities - other  3 業(yè)主權(quán)益 owners' equity     31 資本 capital     311 資本（或股本）  capital      3111 普通股股本 capital - common stock  3112 特別股股本 capital - preferred stock 

48、3113 預(yù)收股本  capital collected in advance  3114 待分配股票股利  stock dividends to be distributed  3115 資本 capital  32 資本公積 additional paid-in capital     321 股票溢價  paid-in capital in excess of par      3211 普通股股票溢價  paid-in capital in exc

49、ess of par- common stock  3212 特別股股票溢價  paid-in capital in excess of par- preferred stock  323 資產(chǎn)重估增值準(zhǔn)備  capital surplus from assets revaluation      3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation  324 處分資產(chǎn)溢價公積  capital surplus from gain on di

50、sposal of assets     3241 處分資產(chǎn)溢價公積  capital surplus from gain on disposal of assets  325 合并公積  capital surplus from business combination      3251 合并公積 capital surplus from business combination  326 受贈公積  donated surplus    &

51、#160; 3261  受贈公積 donated surplus  328 其它資本公積  other additional paid-in capital      3281 權(quán)益法長期股權(quán)投資資本公積  additional paid-in capital from investee under equity method  3282 資本公積- 庫藏股票交易  additional paid-in capital - treasury stock trans-actions  3

52、3 保留盈余(或累積虧損) retained earnings (accumulated deficit)     331  法定盈余公積  legal reserve      3311  法定盈余公積  legal reserve  332  特別盈余公積  special reserve      3321  意外損失準(zhǔn)備  contingency reserve  3322 改良

53、擴充準(zhǔn)備 improvement and expansion reserve  3323  償債準(zhǔn)備  special reserve for redemption of liabilities  3328 其它特別盈余公積  other special reserve  335 未分配盈余(或累積虧損)  retained earnings-unappropriated (or accumulated deficit)      3351 累積盈虧 accumulated profi

54、t or loss  3352 前期損益調(diào)整  prior period adjustments  3353 本期損益  net income or loss for current period  34 權(quán)益調(diào)整 equity adjustments     341 長期股權(quán)投資未實現(xiàn)跌價損失  unrealized loss on market value decline of long-term equity investments      3411

55、0; 長期股權(quán)投資未實現(xiàn)跌價損失  unrealized loss on market value decline of long-term equity investments  342  累積換算調(diào)整數(shù)  cumulative translation adjustment      3421  累積換算調(diào)整數(shù)  cumulative translation adjustments  343  未認(rèn)列為退休金成本之凈損失  net loss not recogni

56、zed as pension cost      3431 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs  35 庫藏股 treasury stock     351 庫藏股  treasury stock      3511 庫藏股  treasury stock  36 少數(shù)股權(quán) minority interest     361 少數(shù)股權(quán) 

57、; minority interest      3611 少數(shù)股權(quán)  minority interest  4 營業(yè)收入 operating revenue     41 銷貨收入 sales revenue     411 銷貨收入  sales revenue      4111 銷貨收入 sales revenue  4112 分期付款銷貨收入 installment sales revenue 

58、417 銷貨退回  sales return     4171 銷貨退回  sales return  419 銷貨折讓  sales allowances     4191  銷貨折讓  sales discounts and allowances  46 勞務(wù)收入 service revenue     461 勞務(wù)收入  service revenue      4611 勞務(wù)收入

59、  service revenue  47 業(yè)務(wù)收入 agency revenue     471 業(yè)務(wù)收入  agency revenue      4711  業(yè)務(wù)收入  agency revenue  48 其它營業(yè)收入 other operating revenue     488 其它營業(yè)收入-其它  other operating revenue      4888 

60、; 其它營業(yè)收入-其它 other operating revenue - other  5 營業(yè)成本 operating costs     51 銷貨成本 cost of goods sold     511 銷貨成本  cost of goods sold      5111 銷貨成本  cost of goods sold  5112 分期付款銷貨成本 installment cost of goods sold  512 進貨 

61、; purchases     5121 進貨  purchases  5122 進貨費用  purchase expenses  5123  進貨退出  purchase returns  5124 進貨折讓 charges on purchased merchandise  513  進料  materials purchased      5131 進料  material purchased  51

62、32 進料費用 charges on purchased material  5133 進料退出 material purchase returns  5134 進料折讓  material purchase allowances  514 直接人工  direct labor      5141 直接人工  direct labor  515518 制造費用  manufacturing overhead      5151 間接人工

63、 indirect labor  5152 租金支出  rent expense, rent  5153 文具用品  office supplies (expense)  5154  旅費 travelling expense, travel  5155 運費  shipping expenses, freight  5156 郵電費  postage (expenses)  5157 修繕費  repair(s) and maintenance (expense ) 515

64、8  包裝費  packing expenses  5161 水電瓦斯費  utilities (expense)  5162 保險費  insurance (expense)  5163 加工費  manufacturing overhead - outsourced  5166 稅捐 taxes  5168  折舊  depreciation expense  5169  各項耗竭及攤提  various amortization 

65、 5172 伙食費 meal (expenses)  5173  職工福利  employee benefits/welfare  5176 訓(xùn)練費  training (expense)  5177 間接材料  indirect materials  5188 其它制造費用  other manufacturing expenses  56 勞務(wù)成本制 ervice costs     561 勞務(wù)成本  service costs  

66、0;   5611 勞務(wù)成本 service costs  57 業(yè)務(wù)成本 gency costs     571 業(yè)務(wù)成本  agency costs      5711 業(yè)務(wù)成本  agency costs  58 其它營業(yè)成本 other operating costs     588 其它營業(yè)成本-其它  other operating costs-other      5888

67、  其它營業(yè)成本-其它 other operating costs - other  6 營業(yè)費用 operating expenses     61 推銷費用 selling expenses     615618 推銷費用  selling expenses      6151 薪資支出  payroll expense  6152 租金支出  rent expense, rent  6153 文具用品  off

68、ice supplies (expense)  6154 旅費 travelling expense, travel  6155 運費  shipping expenses, freight  6156 郵電費  postage (expenses)  6157 修繕費  repair(s) and maintenance (expense)  6159 廣告費  advertisement expense, advertisement  6161  水電瓦斯費  utili

69、ties (expense)  6162 保險費  insurance (expense)  6164 交際費  entertainment (expense)  6165 捐贈  donation (expense)  6166 稅捐 taxes  6167 呆帳損失 loss on uncollectible accounts  6168  折舊  depreciation expense  6169 各項耗竭及攤提  various amortization&

70、#160; 6172 伙食費  meal (expenses)  6173 職工福利  employee benefits/welfare  6175  傭金支出  commission (expense)  6176 訓(xùn)練費  training (expense)  6188 其它推銷費用  other selling expenses  62 管理及總務(wù)費用 general & administrative expenses     62562

71、8 管理及總務(wù)費用  general & administrative expenses      6251 薪資支出  payroll expense  6252 租金支出  rent expense, rent  6253 文具用品  office supplies  6254 旅費  travelling expense, travel  6255 運費  shipping expenses,freight  6256 郵電費

72、60; postage (expenses)  6257 修繕費 repair(s) and maintenance (expense)  6259 廣告費  advertisement expense, advertisement  6261 水電瓦斯費  utilities (expense)  6262 保險費  insurance (expense)  6264 交際費  entertainment (expense)  6265 捐贈  donation (expense)&

73、#160; 6266 稅捐  taxes  6267 呆帳損失 loss on uncollectible accounts  6268 折舊  depreciation expense  6269 各項耗竭及攤提  various amortization  6271 外銷損失  loss on export sales  6272  伙食費  meal (expenses)  6273 職工福利  employee benefits/welfare  6274 研究發(fā)展費用  research and development expense  6275 傭金支出  commission (expense)  6276 訓(xùn)練費  training (expense)  6278 勞務(wù)費 professional service fees  6288 其它管理及總務(wù)費用  other general and administrative expense