会计科目中英文对照表(含明细科目)

时间:2019-05-14 06:54:32下载本文作者:会员上传
简介:写写帮文库小编为你整理了多篇相关的《会计科目中英文对照表(含明细科目)》,但愿对你工作学习有帮助,当然你在写写帮文库还可以找到更多《会计科目中英文对照表(含明细科目)》。

第一篇:会计科目中英文对照表(含明细科目)

一、资产类 Assets

流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card

'100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金 Short-term investmentsother 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process-outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment

1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest

'143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation

1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment '160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works

在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents

非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income

1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income

'191101待处理流动资产损溢 Wait deal intangible assets loss or income '191102待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability

2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export '21710107 进项税额转出 Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable

'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT)payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息 Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS' EQUITY

资本 Capita 3101 实收资本(或股本)Paid-up capital(or stock)实收资本 Paicl-up capital 实收股本 Paid-up stock

3103 已归还投资 Investment Returned 公积

3111 资本公积 Capital reserve

'311101 资本(或股本)溢价 Cpital(or Stock)premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves '311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund '312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution '314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable

'314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售

包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax

土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses

5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees

5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge

低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure

研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost

业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax 印花税 Stamp tax 5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax 以前年度损益调整 Prior year income adjustment

1、报表如何选择期间 比如看15天的报表

2、界面排版

3、字体设置

4、打印凭证如何选择凭证纸

第二篇:会计科目中英文对照表

会计科目表

一、资产类1001 库存现金 cash on hand1002 银行存款 bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产 transaction monetary assets1121 应收票据 notes receivable1122 应收账款 Account receivable1123 预付账款 account prepaid1131 应收股利 dividend receivable1132 应收利息 accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备 had debts reserve1401 材料采购 procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials

1406 库存商品 commodity stocks

1407 发出商品 goods in transit

1412 包装物及低值易耗品 wrappage and low value and easily wornout articles

1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned

1521 持有至到期投资 hold investment due

1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment

1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve

1526 投资性房地产 investment real eastate

1531 长期应收款 long-term account receivable

1541 未实现融资收益 unrealized financing income

1601 固定资产 permanent assets

1602 累计折旧 accumulated depreciation

1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process

1605 工程物资 engineer material

1606 固定资产清理 disposal of fixed assets

1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing

1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing

1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture

1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture

1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture

1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation

1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

1701 无形资产 intangible assets

1702 累计摊销 accumulated amortization

1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation

1801 长期待摊费用 long-term deferred expenses

1811 递延所得税资产 deferred income tax assets

1901 待处理财产损溢 waiting assets profit and loss

二、负债类 debt group

2001 短期借款 short-term loan

2101 交易性金融负债 transaction financial liabilities

2201 应付票据 notes payable

2202 应付账款 account payable

2205 预收账款 item received in advance

2211 应付职工薪酬 employee pay payable

2221 应交税费 tax payable

2231 应付股利 dividend payable

2232 应付利息 interest payable

2241 其他应付款 other account payable

2401 预提费用 withholding expenses

2411 预计负债 estimated liabilities

2501 递延收益 deferred income

2601 长期借款 money borrowed for long term

2602 长期债券 long-term bond

2801 长期应付款 long-term account payable

2802 未确认融资费用 unacknowledged financial charges

2811 专项应付款 special accounts payable

2901 递延所得税负债 deferred income tax liabilities

三、共同类

3101 衍生工具 derivative tool

3201 套期工具 arbitrage tool

3202 被套期项目 arbitrage project

四、所有者权益类

4001 实收资本 paid-up capital

4002 资本公积 contributed surplus

4101 盈余公积 earned surplus

4103 本年利润 profit for the current year

4104 利润分配 allocation of profits

4201 库存股 treasury stock

五、成本类

5001 生产成本 production cost

5101 制造费用 cost of production

5201 劳务成本 service cost

5301 研发支出 research and development expenditures

5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor

5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor

5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor

六、损益类

6001 主营业务收入main business income

6011 利息收入 金融共用 interest income financial sharing135 6051 其他业务收入 other business income

6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment

6301 营业外收入 nonrevenue receipt

6401 主营业务成本 main business cost

6402 其他业务支出 other business expense

6405 营业税金及附加 business tariff and annex

6411 利息支出 金融共用 interest expense financial sharing155 6601 销售费用 marketing cost

156 6602 管理费用 managing cost

157 6603 财务费用 financial cost

158 6604 勘探费用 exploration expense

159 6701 资产减值损失 loss from asset duation

160 6711 营业外支出 nonoperating expense

161 6801 所得税 income tax

162 6901 以前损益调整prior year profit and loss adjustment

第三篇:新会计准则会计科目中英文对照表

资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque

'100903 银行汇票 Bank draft

'100904 信用卡 Credit card

'100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金 Short-term investmentsother 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process-outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds

'140201 债券投资 Investment on bonds

'140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans

'143101 本金 Principal

'143102 利息 Interest

'143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment

'160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets

1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents

商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill

1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income

'191101待处理流动资产损溢 Wait deal intangible assets loss or income

'191102待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance

2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable

'21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export

'21710107 进项税额转出 Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable

'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT)payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable

'231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds

'231103 债券折价 Discount on bonds

'231104 应计利息 Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS' EQUITY资本 Capita 3101 实收资本(或股本)Paid-up capital(or stock)实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积

3111 资本公积 Capital reserve

'311101 资本(或股本)溢价 Cpital(or Stock)premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves

'311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital

'311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves

'312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund '312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution

'314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable

'314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit

四、成本类 Cost4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs

五、损益类入 Income

业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue

Profit and loss 收 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售

包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses

5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees

5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge

低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education

待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost

业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax 印花税 Stamp tax 5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax 以前损益调整 Prior year income adjustment

第四篇:新会计准则 中英文会计科目对照表

新会计准则 中英文会计科目对照表 2008-08-11 06:31 P.M.新会计准则 中英文会计科目对照表

中英文会计科目对照表如下:

会计科目中英对照表会 计 科 目 accounting subject

顺序号serial number

编号code number

会计科目名称accounting subject

会计科目适用范围accounting subject range of application

一、资产类 1 1001

库存现金 cash on hand 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment 49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real eastate 51 1531 长期应收款 long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产 permanent assets 55 1602 累计折旧 accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资 engineer material 59 1606 固定资产清理 disposal of fixed assets 60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产 intangible assets 68 1702 累计摊销 accumulated amortization 69 1703 无形资产减值准备 intangible assets reduction reserve 70 1711 商誉 business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss

二、负债类 debt group

2001 短期借款 short-term loan 81 2101 交易性金融负债 transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用 withholding expenses 98 2411 预计负债 estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable 109 2901 递延所得税负债 deferred income tax liabilities

三、共同类

3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期项目 arbitrage project

四、所有者权益类

4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积 earned surplus 119 4103 本年利润 profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock

五、成本类

5001 生产成本 production cost 123 5101 制造费用 cost of production 124 5201 劳务成本 service cost 125 5301 研发支出 research and development expenditures 126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor

六、损益类

6001 主营业务收入main business income 130 6011 利息收入 金融共用 interest income financial sharing 135 6051 其他业务收入 other business income 136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益 income on investment 142 6301 营业外收入 nonrevenue receipt 143 6401 主营业务成本 main business cost 144 6402 其他业务支出 other business expense 145 6405 营业税金及附加 business tariff and annex 146 6411 利息支出 金融共用 interest expense financial sharing 155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost 157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense 159 6701 资产减值损失 loss from asset devaluation 160 6711 营业外支出 nonoperating expense 161 6801 所得税 income tax 162 6901 以前损益调整prior year profit and loss adjustment

第五篇:新准则下中英文会计科目对照表2011

新准则下中英文会计科目对照表如下:

会计科目中英对照表会计科目 accounting subject

顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application

一、资产类1001 库存现金 cash on hand1002 银行存款 bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产 transaction monetary assets1121 应收票据 notes receivable1122 应收账款 Account receivable1123 预付账款 account prepaid1131 应收股利 dividend receivable1132 应收利息 accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备 had debts reserve1401 材料采购 procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials

1406 库存商品 commodity stocks

1407 发出商品 goods in transit

1412 包装物及低值易耗品 wrappage and low value and easily wornout articles

1461 存货跌价准备 reserve against stock price declining

1501 待摊费用 fees to be apportioned

1521 持有至到期投资 hold investment due

1522 持有至到期投资减值准备 hold investment due reduction reserve

1523 可供出售金融资产 financial assets available for sale

1524 长期股权投资 long-term stock ownership investment

1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve

1526 投资性房地产 investment real eastate

1531 长期应收款 long-term account receivable

1541 未实现融资收益 unrealized financing income

1601 固定资产 permanent assets

1602 累计折旧 accumulated depreciation

1603 固定资产减值准备permanent assets reduction reserve

1604 在建工程 construction in process

1605 工程物资 engineer material

1606 固定资产清理 disposal of fixed assets

1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing

1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing

1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture

1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture

1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture

1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation

1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

1701 无形资产 intangible assets

1702 累计摊销 accumulated amortization

1703 无形资产减值准备 intangible assets reduction reserve

1711 商誉 business reputation

1801 长期待摊费用 long-term deferred expenses

1811 递延所得税资产 deferred income tax assets

1901 待处理财产损溢 waiting assets profit and loss

二、负债类 debt group

2001 短期借款 short-term loan

2101 交易性金融负债 transaction financial liabilities

2201 应付票据 notes payable

2202 应付账款 account payable

2205 预收账款 item received in advance

2211 应付职工薪酬 employee pay payable

2221 应交税费 tax payable

2231 应付股利 dividend payable

2232 应付利息 interest payable

2241 其他应付款 other account payable

2401 预提费用 withholding expenses

2411 预计负债 estimated liabilities

2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities

三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project

四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock

五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost

5301 研发支出 research and development expenditures

5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor

5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor

5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor

六、损益类

6001 主营业务收入main business income

6011 利息收入 金融共用 interest income financial sharing

6051 其他业务收入 other business income

6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance

6101 公允价值变动损益 sound value flexible loss and profit

6111 投资收益 income on investment

6301 营业外收入 nonrevenue receipt

6401 主营业务成本 main business cost

6402 其他业务支出 other business expense

6405 营业税金及附加 business tariff and annex

6411 利息支出 金融共用 interest expense financial sharing

155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost

157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense

159 6701 资产减值损失 loss from asset devaluation

160 6711 营业外支出 nonoperating expense 161 6801 所得税 income tax

162 6901 以前损益调整prior year profit and loss adjustment

下载会计科目中英文对照表(含明细科目)word格式文档
下载会计科目中英文对照表(含明细科目).doc
将本文档下载到自己电脑,方便修改和收藏,请勿使用迅雷等下载。
点此处下载文档

文档为doc格式


声明:本文内容由互联网用户自发贡献自行上传,本网站不拥有所有权,未作人工编辑处理,也不承担相关法律责任。如果您发现有涉嫌版权的内容,欢迎发送邮件至:645879355@qq.com 进行举报,并提供相关证据,工作人员会在5个工作日内联系你,一经查实,本站将立刻删除涉嫌侵权内容。

相关范文推荐

    会计科目中英文

    2011年最新会计科目 (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......

    2014新旧行政单位会计制度会计科目对照表

    附1:2014新旧行政单位会计制度会计科目对照表续表*会计核算补充规定增设的会计科目。附2:行政单位“大账”和基建账会计科目对照表续表......

    金融业中英文对照表

    2M method 2M法 3M method 3M法A scores A值 Accounting convention 会计惯例 Accounting for acquisitions 购并的会计处理 Accounting for debtors 应收账款核算 Accounti......

    BIOS中英文对照表

    送给女朋友的生日蛋糕祝福语 也许这一次就是那早已经注定的前缘,不然怎曾经有云云的企盼,真想要将你的名儿烙在心头,成为我感情的驻足点.给你的生辰! 我愿是叶尖上的一滴......

    maya中英文对照表

    File文件 New Scene建立新场景Open Scene打开场景Save Scene存盘场景Save Scene As改名存盘Import导入 Export All导出所有 Export Selection导出选定物体 View Image 查看......

    信息化中英文对照表

    信息化名词解释 ERP:ERP是英文Enterprise Resource Planning(企业资源计划)的简写。它是从MRP(物料资源计划)发展而来的新一代集成化管理信息系统,它扩展了MRP的功能,其核心思......

    不良现象中英文对照表

    不良現象中英文對照表 1.缺件(MISSINGPARTS) 2.錯件(WRONGPARTS)3.多件(EXCESSIVEPARTS) 4.短路(SHORT) 5.斷焊(OPEN) 6.線短(WIRESHORT) 7.線長(WIRE LONG) 8.拐線(WIRE PO......

    电脑中英文对照表

    电脑中英文对照表 Time/S***em Time 时间/系统时间 Date/S***em Date 日期/系统日期 Level 2 Cache 二级缓存 S***em Memory 系统内存 Video Controller 视频控制器 Panel T......