新準(zhǔn)則中英文會計科目對照

1、（新準(zhǔn)則）中英文會計科目對照中英文會計科目對照表參考中國會計科目中英文對照代碼 名稱 代碼 名稱 代碼 名稱 代碼 名稱 英譯1資產(chǎn)assets11 12流動資產(chǎn)current assets111現(xiàn)金及約當(dāng)現(xiàn)金cash and cash equiva lents1111庫存現(xiàn)金cash on hand1112零用金/周轉(zhuǎn)金petty cash/revolvingfunds1113銀行存款1116在途現(xiàn)金1117約當(dāng)現(xiàn)金1118其它現(xiàn)金及 約當(dāng)現(xiàn)金other cash and cash equivalents112短期投資short-term investment1121短期投資-股票short

2、-terminvestments - stock1122短期投資-短期票券short-termin vestments - short-termnotes and billsin banks intransitequivale ntscashcashcashrket113應(yīng)收票據(jù)notes receivable應(yīng)收票據(jù)notesreceivable應(yīng)收票據(jù)貼現(xiàn)discou ntedn otesvable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)allowanee for

3、 u ncollec- tibleaccounts-notes receivable114應(yīng)收帳款accounts receivable1123短期投資-政府債券short-term ments - governmentbonds1124短期投資-受益憑證short-term ments - beneficiarycertificates 1125短期投資-公司債short-term ents -corporate bonds1128短期投資-其它short-termin vestments - other1129備抵短期投資跌價損失allowanee reductionofshort-ter

4、minvestmentin vestin vestin vestmforto ma11311132recei11371141應(yīng)收帳款accounts receivable1142應(yīng)收分期帳款installmentaccounts receivable1147應(yīng)收帳款-關(guān)系人accounts receivable - related parties1149備抵呆帳 應(yīng)收帳款allowanee for u ncollec- tibleaccounts - accounts receiv able118其它應(yīng)收款other receivables1181應(yīng)收出售遠(yuǎn)匯款forward excha ng

5、e co ntract receivable1182應(yīng)收遠(yuǎn)匯款-外幣forward exchange con tract receivable- foreig n curre ncies1183買賣遠(yuǎn)匯折價discounton forward ex-cha nge con tract1184應(yīng)收收益earned revenue receivable1185應(yīng)收退稅款in come tax refund receiv able1187其它應(yīng)收款-關(guān)系人other receivables - related parties1188其它應(yīng)收款-其它other receivables-other原料r

6、aw materials物料supplies在途原物料materials and supplies in transit1229備抵存貨跌價損失allowanee for redu etion of1189備抵呆帳uneollee- tible-其它應(yīng)收款aeeo unts -allowa nee forother reeeivables121122存貨1211inven tories12121213商品存貨寄銷商品在途商品mereha ndise1219etio n12211222122312241225eedinven torycon sig nedgoodsgoods備抵存貨跌價損失of

7、 inventory to制成品finishedin transitallowanee for redumarketgoods寄銷制成品con sig nedfini shed good副產(chǎn)品by-products在制品work in proeess委外加工work in proeess - outsour122612271228inventory to market1287預(yù)付薪資prep aid p ayroll預(yù)付租金prep aid rents預(yù)付保險費prep aid in suranee用品盤存officesupplies預(yù)付所得稅prep aid in come tax其它預(yù)付費

8、用other prep aidexpense s126預(yù)付款項prepayments1261預(yù)付貨款prepayment for purchases1268其它預(yù)付款項other prepayments 128129其它流動資產(chǎn)other current asset s1281進(jìn)項稅額VAT paid ( orinput tax)1282留抵稅額excessaid VAT)12831284員工借支advances to empioyees存出保證金125預(yù)付費用prep aid expen ses125112521253125412551258VAT paid (or overp暫付款temp

9、orary代付款paymentp ayme ntson behalf of others128512861288refundable deposits受限制存款certificate of deposit-restricted1291遞延所得稅資產(chǎn)deferred in come tax assets1292遞延兌換損失deferred foreign excha nge losses1293業(yè)主(股東)往來owners(stockholders)curre nt acco unt1294同業(yè)往來current account with other s1298其它流動資產(chǎn)-其它other cu

10、rrent ass ets - other13基金及長期投資fun dsvestme nts131基金fun ds1311償債基金redemptiong fund)1312132長期投資Iong-term investmentsand Iong-term infund (or sinkin改良及擴(kuò)充基金fundexpansion意外損失準(zhǔn)備基金contingency fund退休基金pension fund其它基金other fundsfor improvement and13131314131814281321長期股權(quán)投資Ion g-termequity in vestmen ts1322長

11、期債券投資Ion g-termbond in vestmen ts1323長期不動產(chǎn)投資Iong-term real estate in-vestments1324人壽保險現(xiàn)金解約價值cash surrender value of lifein sura nee1328其它長期投資other Ion g-termin vestmen ts1329備抵長期投資跌價損失allowanee for excess of costover market value of Ion g-term in vestme nts14 15固定資產(chǎn)property , plant, and eq uipment14

12、1地land二地land二地-重估增值land - revaluationincr14111418eme nt改良物land improvements二地改良物land improvements二地改良物-重估增值land improvements - revaluati on in creme nts1429累積折舊epreciation - land improvements 143房屋及建物buildings1431房屋及建物buildi ngs 1438房屋及建物-重估增值buildings -reval uati on in creme nts1439累積折

13、舊-房屋及建物accumulated d epreciation -buildings 144146機(jī)（器）具及設(shè)備uipment1441機(jī)（器）具machinery 1448機(jī)（器）具-重估增值uati on in crements 1449累積折舊-機(jī)（器）具eciation - 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 dep reciation-leased assets152租賃權(quán)益改良leasehold improvements地改良物accumulated dmachine

14、ry and eqmachinery - revalaccumulated depr1521租賃權(quán)益改良leasehold imp roveme nt s1529累積折舊-租賃權(quán)益改良accumulated depreciation -leasehold improvements156未完工程及預(yù)付購置設(shè)備款construction in progress and prepaymentsfor equipment1561未完工程1562預(yù)付購置設(shè)備款prepayment pment158雜項固定資產(chǎn)miscellaneousplant, and equipment1581雜項固定資產(chǎn)misce

15、lla neousplant, and equipment1588雜項固定資產(chǎn)-重估增值miscellaneous property,plant, and equipment - revalua tion in creme nts1589累積折舊-雜項固定資產(chǎn)accumulated depreciation -miscellaneousproperty,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 resources

16、constructionin progressfor equiproperty,property,-revaluati onin creme nts1619累積折耗-天然資源accumulated dep letion - naturalresources17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)franchise仃31特許權(quán)franchise174著作權(quán)copyright仃41著作權(quán)copyright175計算機(jī)軟件computer software1751

17、計算機(jī)軟件computer software cost176商譽(yù)goodwill仃61商譽(yù)goodwill177開辦費organizationcosts1771開辦費organizationcosts178其它無形資產(chǎn)other intangibles1781遞延退休金成本deferred pen sion c osts1782租賃權(quán)益改良s1788其它無形資產(chǎn)ssets - other18其它資產(chǎn)other181遞延資產(chǎn)deferred assets1811債券發(fā)行成本deferred bond issuan ce costs1812長期預(yù)付租金Ion g-term prep aid ren

18、t1813長期預(yù)付保險費Ion g-term prep aid in sura nee1814遞延所得稅資產(chǎn)deferred in come tax assets1815預(yù)付退休金prep aid pen sion1818其它遞延資產(chǎn)other deferred182閑置資產(chǎn)idle assets1821閑置資產(chǎn)idle assets184長期應(yīng)收票據(jù)及款項與催收帳款m notes , accounts and overdueleasehold imp roveme nt-其它other intangibleaassetscostassetsIon g-terreceivables1841長期

19、應(yīng)收票據(jù)Ion g-term n otes recei vable1842長期應(yīng)收帳款I(lǐng)ong-term accounts rec eivable1843催收帳款overdue receivables1847長期應(yīng)收票據(jù)及款項與催收帳款-關(guān)系人Iong-term notes, accountsand overdue receivables- related p arties1848其它長期應(yīng)收款項other Iong-term re ceivables1849備抵呆帳-長期應(yīng)收票據(jù)及款項與催收帳款allowanee for uncollectibleaccounts -Iong-termnot

20、es, accounts and overduereceivables185出租資產(chǎn)assets leased to1851出租資產(chǎn)assets leased1858出租資產(chǎn)-重估增值assetsothers - in creme ntalion1859累積折舊-出租資產(chǎn)accumulated depreciation- assets leased to othersothersto othersleased tovalue from revaluat186存出保證金refun dabledeposit1861存出保證金refundable188雜項資產(chǎn)miscellaneous1881受限制

21、存款certificaterestricted1888雜項資產(chǎn)-其它miscellaneous assets-other2負(fù)債liabilities21 22流動負(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-termborrowi ngs - owners2115短期借款-員二short-termborrowi ngs - empioyees2117短期借款-關(guān)系人short-termborrowings-related

22、 p arties2118短期借款-其它short-termborrowi ngdepo sitsassets ofdeposits - other212應(yīng)付短期票券short-term notes and biIls payable2121應(yīng)付商業(yè)本票commercial paper pa yable2122銀行承兌匯票bank acceptance2128其它應(yīng)付短期票券other short-term n otes and billspayable2129應(yīng)付短期票券折價discount on shortterm notes andbills payable213應(yīng)付票據(jù)notes pa

23、yable2131應(yīng)付票據(jù)notes payable2137應(yīng)付票據(jù)-關(guān)系人notes payable - rel ated parties2138其它應(yīng)付票據(jù)other notes payable214應(yīng)付帳款accountspay able2141應(yīng)付帳款accounts payable2147應(yīng)付帳款-關(guān)系人accountspayable -related p arties216應(yīng)付所得稅in come taxes p ayable2161應(yīng)付所得稅in come tax p ayable217應(yīng)付費用accrued expenses2171應(yīng)付薪2172應(yīng)付租金accrued p ay

24、rollaccrued rent payable2173應(yīng)付利息accrued interest payable2174應(yīng)付營業(yè)稅accrued VAT payable2175應(yīng)付稅捐-其它accrued taxes payabl e- other2178其它應(yīng)付費用other accrued expense s payable218219其它應(yīng)付款other payables2181應(yīng)付購入遠(yuǎn)匯款forward excha nge con tract p ayable2182應(yīng)付遠(yuǎn)匯款-外幣forward exchange con tract p ayable -foreig n curre

25、 ncies2183買賣遠(yuǎn)匯溢價premium on forward e xcha nge con tract2184應(yīng)付土地房屋款payablesd building purchased2185應(yīng)付設(shè)備款Payables on2187其它應(yīng)付款-關(guān)系人other related parties2191on land anequipmentp ayables應(yīng)付股禾U divide ndp ayable應(yīng)付紅禾U bonus payable應(yīng)付董監(jiān)事酬勞com pen sati onp ayabldirectors and supervisors21922193e toterm loans p

26、ayable - current portion2273一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù) 及款項Iong-term notes and accounts pay able due within one yearor one operatin g cycle2277一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù) 及款項-關(guān)系人Iong-term notes and accou nts payables to relatedparties - current p orti on2198其它應(yīng)付款-其它her226預(yù)收款項advanee2261預(yù)收貨款sales nadvanee2262預(yù)收收入revenue

27、other payables - otrecei ptsreve nue received ireceived in advance2268其它預(yù)收款other227一年或一營業(yè)周期內(nèi)到期長期負(fù)債erm liabilities -current portion2271一年或一營業(yè)周期內(nèi)到期公司債adva nee rece iptslong-tcorporate bonds payable - current portion2272年或一營業(yè)周期內(nèi)到期長期借款long-2278其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債otherIong-term lia- bilities - current port

28、i on228229其它流動負(fù)債other current liabili ties2281銷項稅額VAT received(orout put tax)22832284unt暫收款temporaryreceipts代收款receipts under custody估計售后服務(wù)/保固負(fù)債estimated warliabilities遞延所得稅負(fù)債deferred in come tax2285ranty2291liabilities2292遞延兌換利益deferred foreign nge gain2293業(yè)主(股東)往來owners currentexchaacco2294司業(yè)往來cur

29、rentacco unt withothers2298其它流動負(fù)債-其它-othersother currentliabilities23長期負(fù)債Iong-termliabilities231應(yīng)付公司債corporate bonds payabi e2311應(yīng)付公司債corporate bon ds p ayab le2319應(yīng)付公司債溢(折)價premium(discount)oncorpo ratebonds p ayable232長期借款I(lǐng)on g-termloa nsp ayable2321長期銀仃借款I(lǐng)on g-termloa nsp ayable -bank2324長期借款-業(yè)主I

30、ong-termloa nsp ayable -owners2325長期借款-員工long-termloa nsp ayable -empio yees2327長期借款-關(guān)系人Iong-termloans payable-related1p arties2328長期借款-其它Iong-termloa nsp ayable -other233長期應(yīng)付票據(jù)及款項Iong-termnotes and accountsp ayable2331長期應(yīng)付票據(jù)Ion g-termno tesp ayable2332長期應(yīng)付帳款I(lǐng)on g-termacco untspafor land value in cr

31、eme nt tax2341估計應(yīng)付土地增值稅estimated accr ued land valuein creme ntaltax p ay-able235應(yīng)計退休金負(fù)債accrued pensionliabilities2351應(yīng)計退休金負(fù)債accrued pen sion li abilities238其它長期負(fù)債other Iong-termliabilities2388其它長期負(fù)債-其它other Iong-term liabilities -other28其它負(fù)債other liabilities281遞延負(fù)債deferred liabilitiesy-able2333長期應(yīng)付

32、租賃負(fù)債Iong-termease liabilities2337長期應(yīng)付票據(jù)及款項-關(guān)系人m notes and accountsparties2338其它長期應(yīng)付款項yables234估計應(yīng)付土地增值稅capital lp ayableLon g-ter-relatedother Iong-termpaaccrued liabilities2811遞延收入deferred revenue2814遞延所得稅負(fù)債deferred in come taxliabilities2818其它遞延負(fù)債other deferred liabilitie s286存入保證金depositsreceived

33、2861存入保證金guara ntee depo sit ved288雜項負(fù)債miscellaneous liabilities2888雜項負(fù)債-其它miscellaneous ities - other 3業(yè)主權(quán)益owners equity31資本capital311資本（或股本）capi tal3111普通股股本capitalk待分配股票股利stock divide nds to be distributed3115資本capitalcomm onreceiliabilstoc31123113特別股股本capital - preferred預(yù)收股本capitalcollected in a

34、dvancstocke311432資本公積additional321股票溢價paid-inf par3211普通股股票溢價xcess of par-3212特別股股票溢價ess of par- preferred323資產(chǎn)重估增值準(zhǔn)備assets revaluati on3231資產(chǎn)重估增值準(zhǔn)備capi tal surplus fr om assetsrevaluation324處分資產(chǎn)溢價公積capital surplus from gain on disposalof assets3241處分資產(chǎn)溢價公積capi tal surplus fr om gain ondisposalof as

35、sets325合并公積capital surplusfrom business comb in ati on3251合并公積capital surplus from busi n ess comb in ation326受贈公積donated surplusp aid-in cap italcapital in excess op aid-i nstockcapital in ecomm onpaid-in capital in excstockcap ital sur plus from3261受贈公積donated surplus328其它資本公積other additional paid

36、-incap ital3281權(quán)益法長期股權(quán)投資資本公積additional paid-in capital from investee under e quity3282 s33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con ti ngency reserve3322改良擴(kuò)充準(zhǔn)備improvementand expansion reserve3323償債準(zhǔn)備special res

37、erve for redemp tion ofliabilities3328其它特別盈余公積other special ve335未分配盈余(或累積虧損)retainedngs-unappropriated (or accumulated it)method資本公積-庫藏股票交易additional pa capital -treasury stock trans-actionid-inreserearnidefic3351累積盈虧accumulatedprofit or loss3352前期損益調(diào)整ts3353本期損益netrent period34權(quán)益調(diào)整equity341長期股權(quán)投資未實

38、現(xiàn)跌價損失ed loss on market value decline term equityinvestments3411長期股權(quán)投資未實現(xiàn)跌價損失zed loss on market value decline -term equityinvestments342累積換算調(diào)整數(shù)cumulativetranslationadjustme nt3421累積換算調(diào)整數(shù)cumulative tran slati on adjustments343未認(rèn)列為退休金成本之凈損失net lossnot recognizedas pension cost3431未認(rèn)列為退休金成本之凈損失net loss

39、not recognized as pension costs35庫藏股treasury stockprior period adjustmenin come or loss for curadjustme ntsun realiz oflong-un realiof long351庫藏股treasury stock3511庫藏股treasury stock36少數(shù)股權(quán)minority interest361少數(shù)股權(quán)minorityinterest3611少數(shù)股權(quán)minorityinterest4營業(yè)收入op erat ingrevenue41銷貨收入sales revenue411銷貨收入s

40、ales revenue4111銷貨收入sales revenue4112分期付款銷貨收入installmentsales revenue417銷貨退回sales return4171銷貨退回sales return419銷貨折讓sales allowances4191銷貨折讓sales discountsand allo wances46勞務(wù)收入service revenue461勞務(wù)收入service revenue4611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

41、其它營業(yè)收入other operatingrevenue488其它營業(yè)收入-其它other operating r evenue4888其它營業(yè)收入-其它other op erat ing revenue - other5營業(yè)成本op erat ing 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installmentcost ofgoods sold512進(jìn)貨purchases5121進(jìn)貨purchases5122進(jìn)貨費用5123進(jìn)貨退出5124進(jìn)貨折讓

42、cha ndise513進(jìn)料materials purchased5131進(jìn)料material purchased5132進(jìn)料費用charges on purchased mat erialpu rchase purchasechargesexpensesreturnson purchased mer5133進(jìn)料退出material purchase5134進(jìn)料折讓material purchasereturnsallowa nces514直接人工direct labor5141直接人direct labor515518制造費用manufacturing d5151間接人5152overhea

43、51535154515551565157in direct labor租金支出rent expense,文具用品office旅費travelling、4 4 s s I II I 運費shipping郵電費 修繕費po stagerep air(s)rentsupp liesexpense,(expense)travelfreightexpen ses,(ex pen ses)and maintenance (expense )5158516151625163包裝費水電瓦斯費utilities(expense)保險費in sura nee (ex pen se)力口工費manufacturin

44、g overhead - oup ack ingexpensestsourced5166稅捐taxes5168折舊depreciationexpense5169各項耗竭及攤提various amortization5172伙食費meal (expenses)5173職工福利employee benefits/welfare5176訓(xùn)練費training (expense)5177間接材料in direct materials5188其它制造費用other manufacturing e xpenses56勞務(wù)成本制ervice costs561勞務(wù)成本service costs5611勞務(wù)成本

45、service costs57業(yè)務(wù)成本gency costs571業(yè)務(wù)成本agency costs5711業(yè)務(wù)成本agency costs58其它營業(yè)成本other operating costs588其它營業(yè)成本-其它other operatingcosts-other5888其它營業(yè)成本-其它other op erat ing costs - other6營業(yè)費用op erat ingexpen ses61推銷費用selling expenses615618推銷費用selling expenses6151薪資支出payroll expense615261536154615561566157

46、租金支出rent expense,文具用品office旅費travelling、4 4 J J I II I 運費shipping郵電費 修繕費supp liesrent(expense)travelfreightexpense,expen ses,po stage (ex pen ses) repair(s) andmaintenance (expense)6159廣告費rtiseme nt水電瓦斯費utilities (expense)保險費in suranee(ex pen se)交際費entertainment(expense)捐贈donation(expense)稅扌捐taxes呆帳

47、損失loss on uncollectibleaccoadvertiseme ntexpen se, adve616161626164616561666167unts616861696172617361756176折舊depreciationexpense各項耗竭及攤提various amortizati on伙食費meal (expenses)職工福禾U empioyee benefits/welfare傭金支出commissi on(ex pen se)訓(xùn)練費training (expense)6188其它推銷費用other selling expenses62管理及總務(wù)費用general

48、 & administrativ e expenses625628管理及總務(wù)費用general & admi ni strative expenses6251薪資支出payroll expense租金支出rent expense,文具用品office旅費travelling、4 4 s s I II I 運費shipping郵電費修繕費62526253625462556256rentsupp liesexpen se, travelexpen ses,freight6257xpense)6259廣告費rtiseme nt 6261po stage (ex pen ses) re

49、pair(s) andmaintenance (eadvertiseme ntexpen se, adve62626264626562666267水電瓦斯費utilities (expense)保險費in suranee(ex pen se)交際費entertainment(expense)捐贈donation (expense)稅捐taxes呆帳損失loss on uncollectibleaccoun ts626862696271627262736274折舊depreciationexpense a各項耗竭及攤提various amortizati on夕卜銷損失loss on expor

50、t sales伙食費meal (expenses)職工福禾U empioyee benefits/welfare研究發(fā)展費用research and development6275627662786288expense傭金支出commissi on(ex pen se)訓(xùn)練費training (expense)勞務(wù)費professionalservice fees其它管理及總務(wù)費用other general and administrativeexpenses63研究發(fā)展費用research and developme nt expenses635638研究發(fā)展費用research and d

51、ev elopment expen ses6351薪資支出payroll expense租金支出rent expense,文具用品office旅費travelling、4 4 s s I II I 運費shipping6352635363546355rentsupp liesexpense,expen ses,travelfreight6356由P電費postage (expenses)6357修繕費repair(s) and maintenance (e xpense)6361636263646366636863696372637363766378水電瓦斯費utilities (expens

52、e)保險費in sura nee(ex pen se)交際費entertainment (expense)稅扌捐taxes折舊depreciationexpense各項耗竭及攤提various amortizati on伙食費meal (expenses)職工福禾U empioyee benefits/welfare訓(xùn)練費training(expense)其它研究發(fā)展費用other research anddevel opmentexpen ses7營業(yè)外收入及費用non-operatingrevenueand expenses, other income(expense) 7174營業(yè)外收入

53、non-operatingrevenue711禾U息收入interest revenue7111利息收入in terest reve nu e/in come712投資收益in vestme ntin come7121權(quán)益法認(rèn)列之投資收益in vestme nt in comerecognized under equity method 7122股利收入divide nds income 7123短期投資市價回升利益gaint price recovery of short-term713兌換利益foreign exchange7131兌換利益foreign exchange gain714處

54、分投資收益gain on disposal of estme nts7141處分投資收益gain on disposaln vestme nts715處分資產(chǎn)溢價收入gain on disposal assets7151處分資產(chǎn)溢價收入gain on disposal of assets748其它營業(yè)外收入other non-operating r evenue7481捐贈收入do nation in come7482租金收入rent revenue/income7483傭金收入commissi onrevenu e/i ncom 7484出售下腳及廢料收入revenue from sal e of seraps7485存貨盤盈gain on physieal inventory 7486存貨跌價回升利益gain f