會計科目中英對照

資產(chǎn)類Assets

流動資產(chǎn)Currentassets

貨幣資金Cashandcashequivalents

1001現(xiàn)金Cash

1002銀行存款Cashinbank

1009其他貨幣資金Othercashandcashequivalents

100901外埠存款OthercityCashinbank

100902銀行本票Cashier'scheque

100903銀行匯票Bankdraft

100904信用卡Creditcard

100905信用證保證金L/CGuaranteedeposits

100906存出投資款Refundabledeposits

1101短期投資Short-terminvestments

110101股票Short-terminvestments-stock

110102債券Short-terminvestments-corporatebonds

110103基金Short-terminvestments-corporatefunds

110110其他Short-terminvestments-other

1102短期投資跌價準(zhǔn)備Short-terminvestmentsfallingpricereserves

應(yīng)收款A(yù)ccountreceivable

1111應(yīng)收票據(jù)Notereceivable

銀行承兌匯票Bankacceptance

商業(yè)承兌匯票Tradeacceptance

1121應(yīng)收股利Dividendreceivable

1122應(yīng)收利息Interestreceivable

1131應(yīng)收賬款A(yù)ccountreceivable

1133其他應(yīng)收款Othernotesreceivable

1141壞賬準(zhǔn)備Baddebtreserves

1151預(yù)付賬款A(yù)dvancemoney

1161應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable

庫存資產(chǎn)Inventories

1201物資采購Suppliespurchasing

1211原材料Rawmaterials

1221包裝物Wrappage

1231低值易耗品Low-valueconsumptiongoods

1232材料成本差異Materialscostvariance

1241自制半成品Semi-Finishedgoods

1243庫存商品Finishedgoods

1244商品進(jìn)銷差價Differencesbetweenpurchasingandsellingprice

1251委托加工物資Workinprocess-outsourced

1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis

1271受托代銷商品Commissionedandsellthegoodsonacommission

basis

1281存貨跌價準(zhǔn)備Inventoryfallingpricereserves

1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages

1301待攤費用Deferredandprepaidexpenses

長期投資Long-terminvestment

1401長期股權(quán)投資Long-terminvestmentonstocks

140101股票投資Investmentonstocks

140102其他股權(quán)投資Otherinvestmentonstocks

1402長期債權(quán)投資Long-terminvestmentonbonds

140201債券投資Investmentonbonds

140202其他債權(quán)投資Otherinvestmentonbonds

1421長期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves

股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves

債權(quán)投資減值準(zhǔn)備Bcreditor''srightsinvestmentdepreciationreserves

1431委托貸款Entrustloans

143101本金Principal

143102利息Interest

143103減值準(zhǔn)備Depreciationreserves

1501固定資產(chǎn)Fixedassets

房屋Building

建筑物Structure

機(jī)器設(shè)備Machineryequipment

運輸設(shè)備Transportationfacilities

工具器具Instrumentsandimplement

1502累計折舊Accumulateddepreciation

1505固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves

房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves

機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves

1601工程物資Projectgoodsandmaterial

160101專用材料Special-purposematerial

160102專用設(shè)備Special-purposeequipment

160103預(yù)付大型設(shè)備款Prepaymentsforequipment

160104為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementfor

fabricate

1603在建工程Construction-in-process

安裝工程Erectionworks

在安裝設(shè)備Erectingequipment-in-process

技術(shù)改造工程Technicalinnovationproject

大修理工程Generaloverhaulproject

1605在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves

1701固定資產(chǎn)清理Liquidationoffixedassets

1801無形資產(chǎn)Intangibleassets

專利權(quán)Patents

非專利技術(shù)Non-Patents

商標(biāo)權(quán)Trademarks,Tradenames

著作權(quán)Copyrights

稅費Taxesanddues

租賃費Rent

管理費Maintenance

車輛維護(hù)費Vehiclesmaintenance

油料費Vehiclesmaintenance

培訓(xùn)費Educationandtraining

接待費Entertainment

圖書、印刷費Booksandprinting

運費Transpotation

保險費Insurancepremium

支付手續(xù)費Commission

雜費Sundrycharges

折舊費Depreciationexpense

機(jī)物料消耗Articleofconsumption

勞動保護(hù)費Laborprotectionfees

季節(jié)性停工損失Lossonseasonalitycessation

4107勞務(wù)成本Servicecosts

五、損益類Profitandloss

收入Income

業(yè)務(wù)收入OPERATINGINCOME

5101主營業(yè)務(wù)收入Primeoperatingrevenue

產(chǎn)品銷售收入Salesrevenue

服務(wù)收入Servicerevenue

5102其他業(yè)務(wù)收入Otheroperatingrevenue

材料銷售Salesmaterials

代購代售

包裝物出租Wrappagelease

出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue

返還所得稅Reimbursementofincometax

其他收入Otherrevenue

5201投資收益Investmentincome

短期投資收益Currentinvestmentincome

長期投資收益Long-terminvestmentincome

計提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves

5203補(bǔ)貼收入Subsidizerevenue

國家扶持補(bǔ)貼收入Subsidizerevenuefromcountry

其他補(bǔ)貼收入Othersubsidizerevenue

5301營業(yè)外收入NON-OPERATINGINCOME

非貨幣性交易收益Non-cashdealincome

現(xiàn)金溢余Cashoverage

處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets

出售無形資產(chǎn)收益Incomeonsalesofintangibleassets

固定資產(chǎn)盤盈Fixedassetsinventoryprofit

罰款凈收入Netamercementincome

支出Outlay

業(yè)務(wù)支出Revenuecharges

5401主營業(yè)務(wù)成本Operatingcosts

產(chǎn)品銷售成本Costofgoodssold

服務(wù)成本Costofservice

5402主營業(yè)務(wù)稅金及附加Taxandassociatecharge

營業(yè)稅Salestax

消費稅Consumptiontax

城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcities

資源稅Resourcestax

土地增值稅Incrementtaxonlandvalue

5405其他業(yè)務(wù)支出Otherbusinessexpense

銷售其他材料成本Othercostofmaterialsale

其他勞務(wù)成本Othercostofservice

其他業(yè)務(wù)稅金及附加費Othertaxandassociatecharge

費用Expenses

5501營業(yè)費用Operatingexpenses

代銷手續(xù)費Consignmentcommissioncharge

運雜費Transpotation

保險費Insurancepremium

展覽費Exhibitionfees

廣告費Advertisingfees

5502管理費用Adminisstrativeexpenses

職工工資StaffSalaries

修理費Repaircharge

低值易耗攤銷Articleofconsumption

辦公費Officeallowance

差旅費Travellingexpense

工會經(jīng)費Labourunionexpenditure

研究與開發(fā)費Researchanddevelopmentexpense

福利費Employeebenefits/welfare

職工教育經(jīng)費Personneleducation

待業(yè)保險費Unemploymentinsurance

勞動保險費Labourinsurance

醫(yī)療保險費Medicalinsurance

會議費Coferemce

聘請中介機(jī)構(gòu)費Intermediaryorgans

咨詢費Consultfees

訴訟費Legalcost

業(yè)務(wù)招待費Businessentertainment

技術(shù)轉(zhuǎn)讓費Technologytransferfees

礦產(chǎn)資源補(bǔ)償費Mineralresourcescompensationfees

排污費Pollutiondischargefees

房產(chǎn)稅Housingpropertytax

車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)

土地使用稅Tenuretax

印花稅Stamptax

5503財務(wù)費用Financecharge

利息支出Interestexchange

匯兌損失Foreignexchangeloss

各項手續(xù)費Chargefortrouble

各項專門借款費用Special-borrowingcost

5601營業(yè)外支出Nonbusinessexpenditure

捐贈支出Donationoutlay

減值準(zhǔn)備金Depreciationreserves

非常損失Extraordinaryloss

處理固定資產(chǎn)凈損失Netlossondisposaloffixedassets

出售無形資產(chǎn)損失Lossonsalesofintangibleassets

固定資產(chǎn)盤虧Fixedassetsinventoryloss

債務(wù)重組損失Lossonarrangement

罰款支出Amercementoutlay

5701所得稅Incometax

以前年度損益調(diào)整Prioryearincomeadjustment會計科目accountingsubject

順序號serialnumber編號codenumber會計科目名稱accountingsubject會計科目適用范圍accountingsubjectrangeofapplication

一、資產(chǎn)類

11001庫存現(xiàn)金cashonhand

21002銀行存款bankdeposit

51015其他貨幣資金othermonetarycapital

91101交易性金融資產(chǎn)transactionmonetaryassets

111121應(yīng)收票據(jù)notesreceivable

121122應(yīng)收賬款A(yù)ccountreceivable

131123預(yù)付賬款accountprepaid

141131應(yīng)收股利dividendreceivable

151132應(yīng)收利息accruedinterestreceivable

211231其他應(yīng)收款accountsreceivable-others

221241壞賬準(zhǔn)備haddebtsreserve

281401材料采購procurementofmaterials

291402在途物資materialsintransit

301403原材料rawmaterials

321406庫存商品commoditystocks

331407發(fā)出商品goodsintransit

361412包裝物及低值易耗品wrappageandlowvalueandeasilywornoutarticles

421461存貨跌價準(zhǔn)備reserveagainststockpricedeclining

431501待攤費用feestobeapportioned

451521持有至到期投資holdinvestmentdue

461522持有至到期投資減值準(zhǔn)備holdinvestmentduereductionreserve

471523可供出售金融資產(chǎn)financialassetsavailableforsale

481524長期股權(quán)投資long-termstockownershipinvestment

491525長期股權(quán)投資減值準(zhǔn)備long-termstockownershipinvestmentreductionreserve

501526投資性房地產(chǎn)investmentrealeastate

511531長期應(yīng)收款long-termaccountreceivable

521541未實現(xiàn)融資收益unrealizedfinancingincome

541601固定資產(chǎn)permanentassets

551602累計折舊accumulateddepreciation

561603固定資產(chǎn)減值準(zhǔn)備permanentassetsreductionreserve

571604在建工程constructioninprocess

581605工程物資engineermaterial

591606固定資產(chǎn)清理disposaloffixedassets

601611融資租賃資產(chǎn)租賃專用financialleasingassetsexclusivelyforleasing

611612未擔(dān)保余值租賃專用unguaranteedresidualvalueexclusivelyforleasing

621621生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專用productivelivingassetsexclusivelyforagriculture

631622生產(chǎn)性生物資產(chǎn)累計折舊農(nóng)業(yè)專用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture

641623公益性生物資產(chǎn)農(nóng)業(yè)專用non-profitlivingassetsexclusivelyforagriculture

651631油氣資產(chǎn)石油天然氣開采專用oilandgasassetsexclusivelyforoilandgasexploitation

661632累計折耗石油天然氣開采專用accumulateddepletionexclusivelyforoilandgasexploitation

671701無形資產(chǎn)intangibleassets

681702累計攤銷accumulatedamortization

691703無形資產(chǎn)減值準(zhǔn)備intangibleassetsreductionreserve

701711商譽(yù)businessreputation

711801長期待攤費用long-termdeferredexpenses

721811遞延所得稅資產(chǎn)deferredincometaxassets

731901待處理財產(chǎn)損溢waitingassetsprofitandloss

二、負(fù)債類debtgroup

742001短期借款short-termloan

812101交易性金融負(fù)債transactionfinancialliabilities

832201應(yīng)付票據(jù)notespayable

842202應(yīng)付賬款accountpayable

852205預(yù)收賬款itemreceivedinadvance

862211應(yīng)付職工薪酬employeepaypayable

872221應(yīng)交稅費taxpayable

882231應(yīng)付股利dividendpayable

892232應(yīng)付利息interestpayable

902241其他應(yīng)付款otheraccountpayable

972401預(yù)提費用withholdingexpenses

982411預(yù)計負(fù)債estimatedliabilities

992501遞延收益deferredincome

1002601長期借款moneyborrowedforlongterm

1012602長期債券long-termbond

1062801長期應(yīng)付款long-termaccountpayable

1072802未確認(rèn)融資費用unacknowledgedfinancialcharges

1082811專項應(yīng)付款specialaccountspayable

1092901遞延所得稅負(fù)債deferredincometaxliabilities

三、共同類

1123101衍生工具derivativetool

1133201套期工具arbitragetool

1143202被套期項目arbitrageproject

四、所有者權(quán)益類

1154001實收資本paid-upcapital

1164002資本公積contributedsurplus

1174101盈余公積earnedsurplus

1194103本年利潤profitforthecurrentyear

1204104利潤分配allocationofprofits

1214201庫存股treasurystock

五、成本類

1225001生產(chǎn)成本productioncost

1235101制造費用costofproduction

1245201勞務(wù)成本servicecost

1255301研發(fā)支出researchanddevelopmente