第一篇：(新準(zhǔn)則)中英文會(huì)計(jì)科目對(duì)照

中英文會(huì)計(jì)科目對(duì)照表參考

中國會(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 譯資產(chǎn) assets

11~ 12 流動(dòng)資產(chǎn) current assets

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 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 investment 1121 短期投資-股票 short-term investmentsshort-term notes and bills 1123 短期投資-政府債券 short-term investmentsbeneficiary certificates 1125 短期投資-公司債 short-term investmentsother

1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market

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 receivablerelated parties

1149 備抵呆帳 －應(yīng)收帳款 allowance for uncollec-tible accountsforeign currencies 1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract 1184 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related parties 1188 其它應(yīng)收款other

1189 備抵呆帳other receivables

121~122 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(jià)損失 allowance for reduction of inventory to market 1221 制成品 finished goods

1222 寄銷制成品 consigned finished goods 1223 副產(chǎn)品 by-products

1224 在制品 work in process

1225 委外加工 work in processother 13 基金及長期投資 funds and long-term investments 131 基金 funds

1311 償債基金 redemption fund(or sinking fund)

1312 改良及擴(kuò)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

長期投資 long-term investments

1321 長期股權(quán)投資 long-term equity investments 1322 長期債券投資 long-term bond investments

1323 長期不動(dòng)產(chǎn)投資 long-term real estate in-vestments

1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)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(jià)損失 allowance for excess of cost over market value of 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 landrevaluation increments 1429 累積折舊-土地改良物 accumulated depreciationbuildings 144~146 機(jī)(器)具及設(shè)備 machinery and equipment 1441 機(jī)(器)具 machinery

1448 機(jī)(器)具-重估增值 machinerymachinery 151 租賃資產(chǎn) leased assets 1511 租賃資產(chǎn) leased assets

1519 累積折舊-租賃資產(chǎn) accumulated depreciationleasehold improvements 156 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(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment 1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment

1588 雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment 遞耗資產(chǎn) depletable assets 161 遞耗資產(chǎn) depletable assets 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 depletionother 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(xiǎn)費(fèi) long-term prepaid insurance 1814 遞延所得稅資產(chǎn) deferred income 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(xiàng)與催收帳款 long-term notes , accounts and overdue receivables

1841 長期應(yīng)收票據(jù) long-term 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(xiàng)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(xiàng) other long-term receivables

1849 備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accountsincremental value from revaluation

1859 累積折舊-出租資產(chǎn) accumulated depreciationrestricted 1888 雜項(xiàng)資產(chǎn)-其它 miscellaneous assetsowners 2115 短期借款-員工 short-term borrowingsother 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 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(jià) 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 payablerelated parties 216 應(yīng)付所得稅 income taxes payable

2161 應(yīng)付所得稅 income tax payable 217 應(yīng)付費(fèi)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(fèi)用 other accrued expenses payable 218~219 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 payablerelated 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-其它 other payablescurrent portion 2272 一年或一營業(yè)周期內(nèi)到期長期借款 long-term loans payablecurrent 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-bilitiesothers 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(jià) 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 payableowners 2325 長期借款-員工 long-term loans payablerelated parties 2328 長期借款-其它 long-term loans payablerelated parties

2338 其它長期應(yīng)付款項(xiàng) other long-term payables 234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax

2341 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able 235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities

2351 應(yīng)計(jì)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 liabilitiesother 3 業(yè)主權(quán)益 owners' equity

資本 capital

311 資本（或股本）capital

3111 普通股股本 capitalpreferred stock 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

資本公積 additional paid-in capital

321 股票溢價(jià) paid-in capital in excess of par

3211 普通股股票溢價(jià) paid-in capital in excess of par-common stock 3212 特別股股票溢價(jià) 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(jià)公積 capital surplus from gain on disposal of assets

3241 處分資產(chǎn)溢價(jià)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(zèng)公積 donated surplus

3261 受贈(zèng)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 capitalother 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(jìn)貨 purchases

5121 進(jìn)貨 purchases

5122 進(jìn)貨費(fèi)用 purchase expenses 5123 進(jìn)貨退出 purchase returns

5124 進(jìn)貨折讓 charges on purchased merchandise 513 進(jìn)料 materials purchased

5131 進(jìn)料 material purchased

5132 進(jìn)料費(fèi)用 charges on purchased material 5133 進(jìn)料退出 material purchase returns 5134 進(jìn)料折讓 material purchase allowances 514 直接人工 direct labor

5141 直接人工 direct labor

515~518 制造費(fèi)用 manufacturing overhead

5151 間接人工 indirect labor 5152 租金支出 rent expense, rent

5153 文具用品 office supplies(expense)5154 旅費(fèi) travelling expense, travel 5155 運(yùn)費(fèi) shipping expenses, freight 5156 郵電費(fèi) postage(expenses)

5157 修繕費(fèi) repair(s)and maintenance(expense)5158 包裝費(fèi) packing expenses 5161 水電瓦斯費(fèi) utilities(expense)5162 保險(xiǎn)費(fèi) insurance(expense)

5163 加工費(fèi) manufacturing overheadother 6 營業(yè)費(fèi)用 operating expenses

推銷費(fèi)用 selling expenses

615~618 推銷費(fèi)用 selling expenses

6151 薪資支出 payroll expense 6152 租金支出 rent expense, rent

6153 文具用品 office supplies(expense)6154 旅費(fèi) travelling expense, travel 6155 運(yùn)費(fèi) shipping expenses, freight 6156 郵電費(fèi) postage(expenses)

6157 修繕費(fèi) repair(s)and maintenance(expense)6159 廣告費(fèi) advertisement expense, advertisement 6161 水電瓦斯費(fèi) utilities(expense)6162 保險(xiǎn)費(fèi) insurance(expense)6164 交際費(fèi) entertainment(expense)6165 捐贈(zèng) donation(expense)6166 稅捐 taxes

6167 呆帳損失 loss on uncollectible accounts 6168 折舊 depreciation expense

6169 各項(xiàng)耗竭及攤提 various amortization 6172 伙食費(fèi) meal(expenses)

6173 職工福利 employee benefits/welfare 6175 傭金支出 commission(expense)6176 訓(xùn)練費(fèi) training(expense)

6188 其它推銷費(fèi)用 other selling expenses

管理及總務(wù)費(fèi)用 general & administrative expenses

625~628 管理及總務(wù)費(fèi)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(fèi) travelling expense, travel 6255 運(yùn)費(fèi) shipping expenses,freight 6256 郵電費(fèi) postage(expenses)

6257 修繕費(fèi) repair(s)and maintenance(expense)6259 廣告費(fèi) advertisement expense, advertisement 6261 水電瓦斯費(fèi) utilities(expense)6262 保險(xiǎn)費(fèi) insurance(expense)6264 交際費(fèi) entertainment(expense)6265 捐贈(zèng) donation(expense)6266 稅捐 taxes

6267 呆帳損失 loss on uncollectible accounts 6268 折舊 depreciation expense a 6269 各項(xiàng)耗竭及攤提 various amortization 6271 外銷損失 loss on export sales 6272 伙食費(fèi) meal(expenses)

6273 職工福利 employee benefits/welfare

6274 研究發(fā)展費(fèi)用 research and development expense 6275 傭金支出 commission(expense)6276 訓(xùn)練費(fèi) training(expense)

6278 勞務(wù)費(fèi) professional service fees

6288 其它管理及總務(wù)費(fèi)用 other general and administrative expenses 63 研究發(fā)展費(fèi)用 research and development expenses

635~638 研究發(fā)展費(fèi)用 research and development expenses

6351 薪資支出 payroll expense 6352 租金支出 rent expense, rent 6353 文具用品 office supplies

6354 旅費(fèi) travelling expense, travel 6355 運(yùn)費(fèi) shipping expenses, freight 6356 郵電費(fèi) postage(expenses)

6357 修繕費(fèi) repair(s)and maintenance(expense)6361 水電瓦斯費(fèi) utilities(expense)6362 保險(xiǎn)費(fèi) insurance(expense)6364 交際費(fèi) entertainment(expense)6366 稅捐 taxes

6368 折舊 depreciation expense

6369 各項(xiàng)耗竭及攤提 various amortization 6372 伙食費(fèi) meal(expenses)

6373 職工福利 employee benefits/welfare 6376 訓(xùn)練費(fèi) training(expense)

6378 其它研究發(fā)展費(fèi)用 other research and development expenses 營業(yè)外收入及費(fèi)用 non-operating revenue and expenses, other income(expense)

71~74 營業(yè)外收入 non-operating revenue

711 利息收入 interest revenue

7111 利息收入 interest revenue/income 712 投資收益 investment income

7121 權(quán)益法認(rèn)列之投資收益 investment income recognized under equity method 7122 股利收入 dividends income

7123 短期投資市價(jià)回升利益 gain on market price recovery of short-term investment 713 兌換利益 foreign exchange gain

7131 兌換利益 foreign exchange gain

714 處分投資收益 gain on disposal of investments

7141 處分投資收益 gain on disposal of investments 715 處分資產(chǎn)溢價(jià)收入 gain on disposal of assets

7151 處分資產(chǎn)溢價(jià)收入 gain on disposal of assets 748 其它營業(yè)外收入 other non-operating revenue

7481 捐贈(zèng)收入 donation income 7482 租金收入 rent revenue/income 7483 傭金收入 commission revenue/income

7484 出售下腳及廢料收入 revenue from sale of scraps 7485 存貨盤盈 gain on physical inventory

7486 存貨跌價(jià)回升利益 gain from price recovery of inventory 7487 壞帳轉(zhuǎn)回利益 gain on reversal of bad debts

7488 其它營業(yè)外收入-其它 other non-operating revenue-other items 75~ 78 營業(yè)外費(fèi)用 non-operating expenses 751 利息費(fèi)用 interest expense

7511 利息費(fèi)用 interest expense 752 投資損失 investment loss

7521 權(quán)益法認(rèn)列之投資損失 investment loss recog-nized under equity method 7523 短期投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on reduction of short-term investments to market

753 兌換損失 foreign exchange loss

7531 兌換損失 foreign exchange loss

754 處分投資損失 loss on disposal of investments

7541 處分投資損失 loss on disposal of investments 755 處分資產(chǎn)損失 loss on disposal of assets

7551 處分資產(chǎn)損失 loss on disposal of assets 788 其它營業(yè)外費(fèi)用 other non-operating expenses

7881 停工損失 loss on work stoppages 7882 災(zāi)害損失 casualty loss

7885 存貨盤損 loss on physical inventory

7886 存貨跌價(jià)及呆滯損失 loss for market price decline and obsolete and slow-moving inventories

7888 其它營業(yè)外費(fèi)用-其它 other non-operating expenses-other 8 所得稅費(fèi)用(或利益)income tax expense(or benefit)

所得稅費(fèi)用(或利益)income tax expense(or benefit)

811 所得稅費(fèi)用(或利益)income tax expense(or benefit)

8111 所得稅費(fèi)用（或利益）income tax expense(or benefit)9 非經(jīng)常營業(yè)損益 nonrecurring gain or loss

停業(yè)部門損益 gain(loss)from discontinued operations

911 停業(yè)部門損益-停業(yè)前營業(yè)損益 income(loss)from operations of discontinued segments

9111 停業(yè)部門損益-停業(yè)前營業(yè)損益 income(loss)from operations of discontinued segment

912 停業(yè)部門損益-處分損益 gain(loss)from disposal of discontinued segments

9121 停業(yè)部門損益-處分損益 gain(loss)from disposal of discontinued segment 92 非常損益 extraordinary gain or loss

921 非常損益 extraordinary gain or loss

9211 非常損益 extraordinary gain or loss

會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles

931 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles 9311 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles

少數(shù)股權(quán)凈利 minority interest income

941 少數(shù)股權(quán)凈利 minority interest income

9411 少數(shù)股權(quán)凈利 minority interest incom

第二篇：會(huì)計(jì)科目,中英文對(duì)照一覽表

會(huì)計(jì)科目，中英文對(duì)照一覽表

一、資產(chǎn)類 Assets

流動(dòng)資產(chǎn) Current assets

貨幣資金 Cash and cash equivalents1001現(xiàn)金 Cash

1002 銀行存款 Cash in bank

1009 其他貨幣資金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 銀行本票 Cashier's cheque'100903 銀行匯票 Bank draft'100904 信用卡 Credit card

'100905 信用證保證金 L/C Guarantee deposits'100906 存出投資款 Refundable deposits1101 短期投資 Short-term investments

'110101 股票 Short-term investmentscorporate bonds'110103 基金 Short-term investmentsother

1102 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves

應(yīng)收款 Account receivable1111 應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance1121 應(yīng)收股利 Dividend receivable1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivable

1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Advance money

1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable

庫存資產(chǎn) Inventories

1201 物資采購 Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrap page

1231 低值易耗品 Low-value consumption goods1232 材料成本差異 Materials cost variance1241 自制半成品 Semi-Finished goods1243 庫存商品 Finished goods

1244 商品進(jìn)銷差價(jià) Differences between purchasing and selling price

1251 委托加工物資 Work in processcash in other cities

其他貨幣資金-銀行本票 Other monetary assetsbank draft 其他貨幣資金-信用卡 Other monetary assetsL/C deposit

其他貨幣資金-存出投資款 Other monetary assetsShort termShort termShort termShort termstocks

長期股權(quán)投資-其他股權(quán)投資 Long term equity investmentbonds

長期債券投資-其他債權(quán)投資 Long term securities investmenttrade debtors

預(yù)付帳款 Prepayment

應(yīng)收補(bǔ)貼款 Allowance receivable其他應(yīng)收款 Other debtors

壞帳準(zhǔn)備-其他應(yīng)收款 Provision for doubtful debtsprinciple委托貸款-利息 Consignment loanprovision固定資產(chǎn)-房屋建筑物 Fixed assetsPlant and machinery固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assetsAutomobiles累計(jì)折舊 Accumulated depreciation

固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets

工程物資-專用材料 Project materialspecific equipment工程物資-預(yù)付大型設(shè)備款 Project materialtools and facilities for production在建工程 Construction in progress

在建工程減值準(zhǔn)備 Impairment of construction in progress固定資產(chǎn)清理 Disposal of fixed assets無形資產(chǎn)-專利權(quán) Intangible assetsindustrial property and know-how

無形資產(chǎn)-商標(biāo)權(quán) Intangible assetsland use rights無形資產(chǎn)-商譽(yù) Intangible assetsShort termShort termShort termLong term

應(yīng)付債券-債券面值 Bond payableExcess應(yīng)付債券-債券折價(jià) Bond payableAccrued interest長期應(yīng)付款 Long term payable專項(xiàng)應(yīng)付款 Specific payable

其他長期負(fù)債 Other long term liabilities應(yīng)交稅金-所得稅 Tax payableVAT

應(yīng)交稅金-營業(yè)稅 Tax payableconsumable tax應(yīng)交稅金-其他 Tax payableother transfer in利潤分配-提取法定盈余公積 Profit appropriationstatutory welfare reserve

利潤分配-提取儲(chǔ)備基金 Profit appropriationenterprise development fund

利潤分配-提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriationreturn investment by profit

利潤分配-應(yīng)付優(yōu)先股股利 Profit appropriationother surplus reserve

利潤分配-應(yīng)付普通股股利 Profit appropriationordinary shares dividends converted to shares

期初未分配利潤 Retained earnings, beginning of the year資本公積-股本溢價(jià) Capital surplusdonation reserve

資本公積-接受現(xiàn)金捐贈(zèng) Capital surplusinvestment reserve

資本公積-撥款轉(zhuǎn)入 Capital surplusforeign currency translation

資本公積-其他 Capital surplusstatutory surplus reserve

盈余公積-任意盈余公積金 Surplus reservestatutory welfare reserve

盈余公積-儲(chǔ)備基金 Surplus reserveenterprise development fund

盈余公積-利潤歸還投資 Surplus reserve-return investment by investment主營業(yè)務(wù)收入 Sales

主營業(yè)務(wù)成本 Cost of sales主營業(yè)務(wù)稅金及附加 Sales tax營業(yè)費(fèi)用 Operating expenses

管理費(fèi)用 General and administrative expenses財(cái)務(wù)費(fèi)用 Financial expenses投資收益 Investment income

其他業(yè)務(wù)收入 Other operating income營業(yè)外收入 Non-operating income補(bǔ)貼收入 Subsidy income

其他業(yè)務(wù)支出 Other operating expenses營業(yè)外支出 Non-operating expenses所得稅 Income tax

第三篇：會(huì)計(jì)科目中英文對(duì)照

100101 人民幣(￥)100102 美元（dollar）

100103 港幣（Hongkong dollar）

100201 活期存款（currrent deposit）

10020101

10020102 銀存－活期－農(nóng)行

10020103 銀存－活期－中行

10020104 銀存－活期－興業(yè)

10020105 銀存－活期－交通

10020106 銀存－活期－深發(fā)

10020107 銀存－活期－浦發(fā)

100202 定期存款（fixed deposit）

10020201 銀存－定期－工行

10020202 銀存－定期－農(nóng)行

10020203 銀存－定期－中行

10020204 銀存－定期－興業(yè)

10020205 銀存－定期－交通

10020206 銀存－定期－深發(fā)

10020207 銀存－定期－浦發(fā)

1009 其他貨幣資金 other cash 100901 外埠存款

100902 銀行匯票 bank draft

100903 信用卡存款 credit card deposit 100904 銀行本票 cashier's cheque 100905 信用證保證金

100906 委托存款 consigned deposit

1101 短期投資（short－term investment）

110101 股票（stock）

110102 債券（bond）

110103 基金（funds）

110104 其他（others）

1102 短投跌價(jià)準(zhǔn)備（short－term investment impairment provision）

110201 股票（stock）

110202 債券（bond）

110203 基金（funds）

110204 其他（others）

1111 應(yīng)收票據(jù)（Notes receivable）

11101 銀行承兌（bank acceptance）

11102 商業(yè)承兌（trade acceptance）

1121 應(yīng)收股利（dividends receivable）

1122 應(yīng)收利息（interest receivable）

1131 應(yīng)收賬款 集團(tuán)內(nèi)部單位 inside group 2 集團(tuán)外部 outside group 9 其他 others

1133 其他應(yīng)收款 other receivables 集團(tuán)內(nèi)部單位 other receivables－inside 2 集團(tuán)外部 other receivables－outside 8 員工 other receivables－employee 9 其他 other receivables－others 1141 壞賬準(zhǔn)備 provision for bad debt 114101 應(yīng)收帳款 account receivable 114102 其他應(yīng)收款 other receivables 2131 預(yù)付賬款 Advanced to suppliers 1 集團(tuán)內(nèi)部單位 inside group 2 集團(tuán)外部 outside group 9 其他 others

1161 應(yīng)收補(bǔ)貼款 Subsidy receivable 1192 備用金

1201 物資采購 materials purchasing 1205 在途物資 materials in transit 1211 原材料 raw materials

121101（4）修理備用件 Spare parts for repair and maintenance 121102（5）燃料 Fuel 1221 包裝物 Containers

1231 低值易耗品 low value articles

123101 辦公用低耗品 low value articles for office 123102 工具類低耗品

1232 材料成本差異 variance of material cost 1235 產(chǎn)品成本差異 variance of product cost 1241 自制半成品 semi-manufactured goods 1243 庫存商品 Goods sold in stock

1251 委托加工物資 goods in outside processing 1261 委托代銷商品 consigned finished goods 1271 受托代銷商品 good commissioned

1281 存貨跌價(jià)準(zhǔn)備 Provision for Inventory impairment 01 原材料 raw materials 02 包裝物 Containers

03 低值易耗品 low value articles 04 庫存商品 Goods sold in stock 05 自制半成品 Semi-finished goods

06 委托加工 Stores in outside processing 07 委托代銷 good commissioned 08 發(fā)出商品 Goods sold

09 分期收款發(fā)出商品 Goods sold on installment 1291 分期收款發(fā)出商品 Goods sold on installment 1292 發(fā)出商品 Goods sold

1301 待攤費(fèi)用 Prepaid expense 01 低值易耗品 low value articles 02 預(yù)付保險(xiǎn) prepaid insurance 03 預(yù)付租金 prepaid rent

1401 長期股權(quán)投資 Long-term equity investments 01 股票投資 stock investment 01 投資成本 cost of investment 02 損益調(diào)整 adjustment for income

03 股權(quán)投資差額 variance of investment 04 股權(quán)投資準(zhǔn)備 provision for investment 02 其他股權(quán)投資 others

01 投資成本 cost of investment 02 損益調(diào)整 adjustment for income

03 股權(quán)投資差額 variance of investment 04 股權(quán)投資準(zhǔn)備 provision for investment

1402 長期債權(quán)投資 Long-term debt investments 01 債券投資 bond investment 01 面值 book value

02 溢價(jià) in excess of par 03 折價(jià) discout 04 利息 interest

02 其他債券投資 other bond investent 01 面值 book value

02 溢價(jià) in excess of par 03 折價(jià) discout 04 利息 interest

1421 長期投資減值準(zhǔn)備 Provision for long term investment impairment 01 長期股權(quán)投資 Long-term equity investments 01 股票投資 stock investment

02 其他股權(quán)投資 other equity investments 02 長期債權(quán)投資 Long-term debt investments 01 債券投資 bond investment

02 其他債券投資 other bond investent 1431 委托貸款 consigned loan 1501 固定資產(chǎn) fixed asset 01 房屋及建筑物 Buildings 02 存儲(chǔ)設(shè)施 storage

03 運(yùn)輸設(shè)備 Transportion vehicles

04 機(jī)器設(shè)備 Machinery and equipment 05 辦公設(shè)備 office equipment

06 電子設(shè)備 Electronics equipment 07 儀器/儀表

1502 累計(jì)折舊 accumulated depreciation 01 房屋及建筑物 Buildings

02 存儲(chǔ)設(shè)備 storage equipment 03 運(yùn)輸設(shè)備 Transportion vehicles

04 機(jī)器設(shè)備 Machinery and equipment 05 辦公設(shè)備 office equipment

06 電子設(shè)備 Electronics equipment 07 儀器/儀表

1505 固定資產(chǎn)減值準(zhǔn)備 provision for fixed asset impairment 1601 工程物資 Coostruction supplies 01 專用材料 special materials 02 專用設(shè)備 specialequipment

03 為生產(chǎn)準(zhǔn)備的工具及器具 facility prepared for production 1603 在建工程 construction work in process 01 建筑工程 Expenditure on construction work 02 安裝工程 Expenditure on installations work 03 在安裝設(shè)備 Payment to contractor in advance

1605 在建工程減值準(zhǔn)備 Provision forconstruction work in process impairment 01 建筑工程 Expenditure on construction work 02 安裝工程 Expenditure on installations work 03 在安裝設(shè)備 Payment to contractor in advance

1701 固定資產(chǎn)清理 clearance of fixed asset（Fixed assets pending disposal）

1801 無形資產(chǎn) intangible asset

01 土地使用權(quán) Land occupancy right 02 sap系統(tǒng) sap system

03 計(jì)算機(jī)軟件 computer software

1805 無形資產(chǎn)減值準(zhǔn)備 allowance for intangibel assets 01 土地使用權(quán) usefruct for land 02 sap系統(tǒng) sap system

03 計(jì)算機(jī)軟件 computer software 99 其他 oterhs

1815 未確認(rèn)融資費(fèi)用 Uncertained finance expense 1901 長期待攤費(fèi)用 Long-term prepaid assets 1911 待處理財(cái)產(chǎn)損溢

01 待處理流動(dòng)資產(chǎn)損溢

02 待處理固定資產(chǎn)損溢

2101 短期借款 short term load 01 抵押借款 loan in maotagae 02 擔(dān)保借款 loan in assurance 03 信用借款 loan in credt

2105 應(yīng)付短期債券 short term bond 01 面值 book value 02 利息 intrest

1218 內(nèi)部應(yīng)付款 internal accouts receivable 2111 應(yīng)付票據(jù) n0te payable

211101 銀行承兌 bank acceptance 211102 商業(yè)承兌 trade acceptance 2120 專項(xiàng)應(yīng)付帳款 special account payable

2121 應(yīng)付賬款 account payable 1 集團(tuán)內(nèi)部單位 inside 2 集團(tuán)外部 outside

2131 預(yù)收賬款 Accounts advanced from customers 1 集團(tuán)內(nèi)部單位 inside 2 集團(tuán)外部 outside 2141 代銷商品款

2151 應(yīng)付工資 Accrued payroll 01 基本工資 basic salary 02 獎(jiǎng)金 bonuse 03 補(bǔ)貼 allowance

04 加班費(fèi) call-back pay 99 其他 others

2153 應(yīng)付福利費(fèi) Welfare benefits payable 01 提取部分

02 福利人員及醫(yī)藥費(fèi)

03 職工困難

其他

2155 應(yīng)付利息 interest apybale 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Taxes payable

217101 應(yīng)交增值稅 value added tax payable 21710101 進(jìn)項(xiàng)稅額 VAT on purchase 2171010101 稅率17％

2171010102 稅率13％

2171010103 稅率7％

21710102

21710103 已交稅金 VAT paid

21710104 減免稅款 VATreduced and exempted

21710105 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 VAT payable on domestic sales offset against VAT on purchase for export sales

21710106 轉(zhuǎn)出未交增值稅 Transfer out overpaid VAT 21710107 轉(zhuǎn)出多交增值稅 Transfer out unpaid VAT 21710108 出口退稅 VAT refund for exported goods 21710109 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Transfer out unpaid VAT 21710110 銷項(xiàng)稅額 VAT on sales 01 非保稅

02 保稅

217102 未交增值稅 unpayed value added tax 217103 應(yīng)交營業(yè)稅 sale tax payable 217104 應(yīng)交所得稅 income tax payable 217105 應(yīng)交房產(chǎn)稅 Urbanrealestatetax payable 217106 應(yīng)交土地使用稅

217107 應(yīng)交城建稅

217108 應(yīng)交車船使用稅 Vehiclandvesselusagelicencepaltetax payable 217109 應(yīng)交個(gè)人所得稅 personale income tax payable 217110 應(yīng)交印花稅 Stamp tax payable

217111 進(jìn)口關(guān)稅 Import customs duty payable 2176 其他應(yīng)交款

01 教育經(jīng)費(fèi) education expense 02 提圍費(fèi)

2181 其他應(yīng)付款 other payables

218101 工會(huì)經(jīng)費(fèi) trad union expense 218102 代扣代繳

01 代扣代繳公積金

02 代扣代繳社保費(fèi)

03 代扣代繳個(gè)人所得稅

2191 預(yù)提費(fèi)用 Accrued expenses 01 修理費(fèi) repairment expense 2201 待轉(zhuǎn)資產(chǎn)價(jià)值

2205 遞延收益 deferred income

2211 預(yù)計(jì)負(fù)債 Provisions for foreseeable liabilities 2301 長期借款 long term loan

230101 抵押借款 loan in maotagae 23010101 本金 book value 23010102 利息 interest

230102 信用借款 loan in credt 23010201 本金 book value 23010202 利息 interest

230103 擔(dān)保借款 loan in assurance 23010301 本金 book value 23010302 利息 interest 230104 其他 others

2311 應(yīng)付債券 bond payable

2321 長期應(yīng)付款 Payables due after one year 2331 專項(xiàng)應(yīng)付款 Govermment grants payable 2341 遞延稅款 Deferred tax 2351 其他負(fù)債 oterh debt

3101 股本(實(shí)收資本）Registered capital 01 中方投資 Chinese investment 01 小虎島公司 xiaohudao company 02 外方投資 Foreign investment 01 泰山集團(tuán) TITAN Group

3103 已歸還投資 xiaohudao company 01 中方投資 Chinese investment 01 XX公司 Investments returned 02 外方投資 Foreign investment 01 XX集團(tuán) XX Group

3111 資本公積 Capital surplus

01 資本（或股本）溢價(jià) capital in excess of par

02 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 donated non－cash assent 03 接受現(xiàn)金捐贈(zèng) donated cash

04 股權(quán)投資準(zhǔn)備 provision for quity investment 05 撥款轉(zhuǎn)入 transfer in 99 其他資本公積 others

3121 盈余公積 Surplus reserve

01 法定盈余公積 Statutory surplus reserve 02 任意盈余公積 Discretionary surplus reserve

03 員工獎(jiǎng)勵(lì)及福利基金 Staff and workers'bonus and salfare 04 儲(chǔ)備基金 Reserve fund

05 企業(yè)發(fā)展基金 Enterprise expansion fund

3131 本年利潤 current year profit（annual profit）

3141 利潤分配 distributed profit 01 未分配利潤 Undistributed profit

02 計(jì)提法定盈余公積 Statutory surplus reserve 03 計(jì)提任意盈余公積 Discretionary surplus reserve

04 計(jì)提員工獎(jiǎng)勵(lì)及福利基金 Staff and workers'bonus and salfare 05 計(jì)提儲(chǔ)備基金 Reserve fund

06 計(jì)提企業(yè)發(fā)展基金 Enterprise expansion fund

07 利潤歸還投資 Profits capitalised on return of investment 99 應(yīng)付利潤 profit payable

第四篇：會(huì)計(jì)科目中英文

2011年最新會(huì)計(jì)科目(中英文).英文中文 Cash on Hand

Bank Deposit

Deposit in the Central Bank

Due from Placements with Banks and Other Financial Institutions

Other Monetary Capital

Deposit Reservation for Balance

Deposit for Recognizance

Lendings to Banks and Other Financial Institutions

Transactional Monetary Capital

Redemptory Monetary Capital for Sale

Notes Receivable

Accounts Receivable

Accounts Prepayment

Dividend Receivable

Accrued Interest Receivable

Receivable Deposit from the Insured

Subrogation Receivables

Reinsurance Accounts Receivable

Receivable Deposit for Undue Duty of Reinsurance

Receivable Deposit for Duty of Reinsurance

Other Accounts Receivable

Bad Debit Reserve

Deposit of Capital Discounted

Loans

Loans Impairment Reserve

Vicariously Cashed Securities

Capital in Vicarious Business

Procurement of Materials

Materials in Transit

Raw Materials

Balance of Materials

Commodity Stocks

Goods in Transit

Difference between Purchase and Sales of Commodities

Materials for Consigned Processing

Wrappage and Easily Wornout Inexpensive Articles

Consumptive Biological Assets

資產(chǎn)類

Revolving Materials

Expensive Metals

Capital for Debt Payment

Salvage Value Of Insured Properties

Reserve For Stock Depreciation

Unamortized Expenditures

Capital in Independent Accounts

Held-To-Maturity Investment

Reserve for Held-To-Maturity Investment Impairment Financial Assets Available for Sale

Long-term Equity Investment

Reserve for Long-term Equity Investment Impairment Investment Real Estate

Long-term Accounts Receivable

Unrealized Financing Profits

Deposit for Capital Recognizance

Fixed Assets

Accumulative Depreciation

Reserve for Fixed Assets Impairment

Construction in Process

Engineer Material

Disposal of Fixed Assets

Financial Leasing Assets

Unguaranteed Residual Value

Productive Biological Assets

Accumulative Depreciation of Productive Biological Assets Biological Assets for Commonweal

Oil and Gas Assets

Accumulated Depletion

Intangible Assets

Accumulated Amortization

Reserve for Intangible Assets Impairment

Business Reputation

Long-term Deferred Expenses

Deferred Income Tax Assets

Unsettled Assets Profit and Loss

Short-term Borrowings

Deposit Received for Recognizance

Borrowings from Banks and Other Financial Institutions Borrowings from the Central Bank

Due to Placements with Banks and Other Financial Institutions Savings Absorption

負(fù)債類

Liabilities of Capital Discounted

Transactional Moneytary Liabilities Financial Assets Sold for Repurchase Notes Payable

Accounts Payable

Accounts Received in Advance

Payroll Payable

Tax Payable

Dividend Payable

Accrued Interest Payable

Other Accounts Payable

Dividend Payable for The Insured

Dividend Payable for Reinsurance

Receivings from Vicariously Traded Securities Receivings from Vicariously Sold Securities Receivings from Vicariously Cashed Securities Liabilities from Vicarious Business Withholding Expenses

Estimated Liabilities

Deferred Profits

Long-term Borrowings

Long-term Bonds

Deposit for Undue Duty of Reinsurance Deposit for Duty of Reinsurance

Deposit of the Insured

Liabilities of Independent Accounts Long-term Accounts Payable

Unsettled Financing Expenses

Special Accounts Payable

Deferred Income Tax Liabilities

Liquidation of Inter Bank Business

Foreign Exchange Buy and Sale

Derivative Tools

Arbitrage Tools

Arbitraged Items

Paid-in Capital

Capital Surplus

Earned Surplus

Generic Risk Reserve

Full-year Profit

Allocation of Profits

共同類

所有者權(quán)益類

Treasury Share

Production Costs

Manufacturing Expenditures

Service Costs

Research and Development Expenditures Engineering Constructon

Engineering Settlement

Mechanical Operations

Prime Operating Revenue

Interest Income

Commission Income

Premium Income

Reinsurance Premium Income

Leasehold Income

Other Business Income

Exchange Gain or Loss

Profit and Loss from Fair Value Changes Income on Investment

Amortized Deposit for Duty

Amortized Compensation Expenses Amortized Reinsurance Expenditures Nonrevenue Receipt

Prime Operating Cost

Other Operating Cost

Business Tax and Surcharges

Interest Expenses

Commission Expenses

Appropriation of Deposit for Undue Duty Appropriation of Deposit for Duty Compensation Expenses

Dividend Expenses for The Insured Loan Value

Reinsurance Premium

Reinsurance Expenses

Marketing Costs

Managing Costs

Financing Costs

Prospecting Costs

Assets Devaluation

Nonoperating Expenses

Income Tax

成本類

損益類

Profit and Loss Adjustment of Former Years

第五篇：新會(huì)計(jì)準(zhǔn)則會(huì)計(jì)科目中英文對(duì)照表

資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank

1009 其他貨幣資金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 銀行本票 Cashier's cheque

'100903 銀行匯票 Bank draft

'100904 信用卡 Credit card

'100905 信用證保證金 L/C Guarantee deposits '100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金 Short-term investmentsother 1102 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage

1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 1251 委托加工物資 Work in process-outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費(fèi)用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds

'140201 債券投資 Investment on bonds

'140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans

'143101 本金 Principal

'143102 利息 Interest

'143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計(jì)折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material '160101 專用材料 Special-purpose material '160102 專用設(shè)備 Special-purpose equipment

'160103 預(yù)付大型設(shè)備款 Prepayments for equipment '160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets

1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents

商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill

1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費(fèi)用 Long-term deferred and prepaid expenses 1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income

'191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income

'191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

二、負(fù)債類 Liability

短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance

2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism

2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable '217101 應(yīng)交增值稅 value added tax payable

'21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT '21710102 已交稅金 Paying tax '21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover '21710104 減免稅款 Tax deduction '21710105 銷項(xiàng)稅額 Substituted money on VAT '21710106 出口退稅 Tax reimbursement for export

'21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT '21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax '21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover '21710110 未交增值稅 Unpaid VAT '217102 應(yīng)交營業(yè)稅 Business tax payable '217103 應(yīng)交消費(fèi)稅 Consumption tax payable '217104 應(yīng)交資源稅 Resources tax payable '217105 應(yīng)交所得稅 Income tax payable

'217106 應(yīng)交土地增值稅 Increment tax on land value payable '217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable '217108 應(yīng)交房產(chǎn)稅 Housing property tax payable '217109 應(yīng)交土地使用稅 Tenure tax payable '217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)payable '217111 應(yīng)交個(gè)人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value 2211 預(yù)計(jì)負(fù)債 Anticipation liabilities 長期負(fù)債 Long-term Liabilities 2301 長期借款 Long-term loans 一年內(nèi)到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year 2311 應(yīng)付債券 Bonds payable

'231101 債券面值 Face value, Par value '231102 債券溢價(jià) Premium on bonds

'231103 債券折價(jià) Discount on bonds

'231104 應(yīng)計(jì)利息 Accrued interest 2321 長期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year 一年后到期的長期應(yīng)付 Long-term account payable over one year 2331 專項(xiàng)應(yīng)付款 Special payable 一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year 一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes

三、所有者權(quán)益類 OWNERS' EQUITY資本 Capita 3101 實(shí)收資本(或股本)Paid-up capital(or stock)實(shí)收資本 Paicl-up capital 實(shí)收股本 Paid-up stock 3103 已歸還投資 Investment Returned 公積

3111 資本公積 Capital reserve

'311101 資本(或股本)溢價(jià) Cpital(or Stock)premium '311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve '311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves

'311105 撥款轉(zhuǎn)入 Allocate sums changeover in '311106 外幣資本折算差額 Foreign currency capital

'311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves

'312101 法定盈余公積 Legal surplus '312102 任意盈余公積 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 儲(chǔ)備基金 Reserve fund '312105 企業(yè)發(fā)展基金 Enterprise expension fund '312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本年利潤 Current year profits 3141 利潤分配 Profit distribution

'314101 其他轉(zhuǎn)入 Other chengeover in '314102 提取法定盈余公積 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取儲(chǔ)備基金 Withdrawal reserve fund '314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion '314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利潤歸還投資 Profits capitalizad on return of investment '314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

'314109 提取任意盈余公積 Withdrawal other common accumulation fund '314110 應(yīng)付普通股股利 Common Stock dividends payable '314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)'314115 未分配利潤 Undistributed profit

四、成本類 Cost4101 生產(chǎn)成本 Cost of manufacture '410101 基本生產(chǎn)成本 Base cost of manufacture '410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture 4105 制造費(fèi)用 Manufacturing overhead 材料費(fèi) Materials 管理人員工資 Executive Salaries 獎(jiǎng)金 Wages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費(fèi) Outsourcing fee 福利費(fèi) Employee benefits/welfare 會(huì)議費(fèi) Coferemce 加班餐費(fèi) Special duties 市內(nèi)交通費(fèi) Business traveling 通訊費(fèi) Correspondence 電話費(fèi) Correspondence 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and dues 租賃費(fèi) Rent 管理費(fèi) Maintenance 車輛維護(hù)費(fèi) Vehicles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance premium 支付手續(xù)費(fèi) Commission 雜費(fèi) Sundry charges 折舊費(fèi) Depreciation expense 機(jī)物料消耗 Article of consumption 勞動(dòng)保護(hù)費(fèi) Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 4107 勞務(wù)成本 Service costs

五、損益類入 Income

業(yè)務(wù)收入 OPERATING INCOME 5101 主營業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 服務(wù)收入 Service revenue

Profit and loss 收 5102 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購代售

包裝物出租 Wrappage lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 5201 投資收益 Investment income 短期投資收益 Current investment income 長期投資收益 Long-term investment income 計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 5203 補(bǔ)貼收入 Subsidize revenue 國家扶持補(bǔ)貼收入 Subsidize revenue from country 其他補(bǔ)貼收入 Other subsidize revenue 5301 營業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 5401 主營業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費(fèi)稅 Consumption tax

城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses

5501 營業(yè)費(fèi)用 Operating expenses 代銷手續(xù)費(fèi) Consignment commission charge 運(yùn)雜費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance premium 展覽費(fèi) Exhibition fees 廣告費(fèi) Advertising fees

5502 管理費(fèi)用 Adminisstrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair charge

低值易耗攤銷 Article of consumption 辦公費(fèi) Office allowance 差旅費(fèi) Travelling expense 工會(huì)經(jīng)費(fèi) Labour union expenditure 研究與開發(fā)費(fèi) Research and development expense 福利費(fèi) Employee benefits/welfare 職工教育經(jīng)費(fèi) Personnel education

待業(yè)保險(xiǎn)費(fèi) Unemployment insurance 勞動(dòng)保險(xiǎn)費(fèi) Labour insurance 醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Coferemce 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢費(fèi) Consult fees 訴訟費(fèi) Legal cost

業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees 排污費(fèi) Pollution discharge fees 房產(chǎn)稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專門借款費(fèi)用 Special-borrowing cost 5601 營業(yè)外支出 Nonbusiness expenditure 捐贈(zèng)支出 Donation outlay 減值準(zhǔn)備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Income tax 以前損益調(diào)整 Prior year income adjustment