(新准则)中英文会计科目对照

第一篇：(新准则)中英文会计科目对照

中英文会计科目对照表参考

中国会计科目中英文对照

代码 名称 代码 名称 代码 名称 代码 名称 英 译资产 assets

11~ 12 流动资产 current assets

现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents

1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资-股票 short-term investmentsshort-term notes and bills 1123 短期投资-政府债券 short-term investmentsbeneficiary certificates 1125 短期投资-公司债 short-term investmentsother

1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market

应收票据 notes receivable 1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据-关系人 notes receivablerelated parties

1149 备抵呆帐 －应收帐款 allowance for uncollec-tible accountsforeign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款related parties 1188 其它应收款other

1189 备抵呆帐other receivables

121~122 存货 inventories

1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods

1222 寄销制成品 consigned finished goods 1223 副产品 by-products

1224 在制品 work in process

1225 委外加工 work in processother 13 基金及长期投资 funds and long-term investments 131 基金 funds

1311 偿债基金 redemption fund(or sinking fund)

1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds

长期投资 long-term investments

1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments

1323 长期不动产投资 long-term real estate in-vestments

1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments

1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments

14~ 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land

1418 土地-重估增值 landrevaluation increments 1429 累积折旧-土地改良物 accumulated depreciationbuildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery

1448 机(器)具-重估增值 machinerymachinery 151 租赁资产 leased assets 1511 租赁资产 leased assets

1519 累积折旧-租赁资产 accumulated depreciationleasehold improvements 156 未完工程及预付购置设备款 construction in progress and prepayments for equipment

1561 未完工程 construction in progress

1562 预付购置设备款 prepayment for equipment

158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment

1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment 递耗资产 depletable assets 161 递耗资产 depletable assets 1611 天然资源 natural resources 1618 天然资源-重估增值 natural resources-revaluation increments 1619 累积折耗-天然资源 accumulated depletionother 18 其它资产 other assets

181 递延资产 deferred assets

1811 债券发行成本 deferred bond issuance costs 1812 长期预付租金 long-term prepaid rent

1813 长期预付保险费 long-term prepaid insurance 1814 递延所得税资产 deferred income tax assets 1815 预付退休金 prepaid pension cost 1818 其它递延资产 other deferred assets 182 闲置资产 idle assets

1821 闲置资产 idle assets

184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables

1841 长期应收票据 long-term notes receivable 1842 长期应收帐款 long-term accounts receivable 1843 催收帐款 overdue receivables

1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables-related parties

1848 其它长期应收款项 other long-term receivables

1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accountsincremental value from revaluation

1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assetsowners 2115 短期借款-员工 short-term borrowingsother 212 应付短期票券 short-term notes and bills payable

2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance

2128 其它应付短期票券 other short-term notes and bills payable

2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable

2131 应付票据 notes payable

2137 应付票据-关系人 notes payablerelated parties 216 应付所得税 income taxes payable

2161 应付所得税 income tax payable 217 应付费用 accrued expenses

2171 应付薪工 accrued payroll 2172 应付租金 accrued rent payable 2173 应付利息 accrued interest payable 2174 应付营业税 accrued VAT payable

2175 应付税捐-其它 accrued taxes payable-other 2178 其它应付费用 other accrued expenses payable 218~219 其它应付款 other payables

2181 应付购入远汇款 forward exchange contract payable

2182 应付远汇款-外币 forward exchange contract payablerelated parties 2191 应付股利 dividend payable 2192 应付红利 bonus payable

2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款-其它 other payablescurrent portion 2272 一年或一营业周期内到期长期借款 long-term loans payablecurrent portion

2278 其它一年或一营业周期内到期长期负债 other long-term lia-bilitiesothers 23 长期负债 long-term liabilities

231 应付公司债 corporate bonds payable

2311 应付公司债 corporate bonds payable

2319 应付公司债溢(折)价 premium(discount)on corporate bonds payable 232 长期借款 long-term loans payable

2321 长期银行借款 long-term loans payableowners 2325 长期借款-员工 long-term loans payablerelated parties 2328 长期借款-其它 long-term loans payablerelated parties

2338 其它长期应付款项 other long-term payables 234 估计应付土地增值税 accrued liabilities for land value increment tax

2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 235 应计退休金负债 accrued pension liabilities

2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities

2388 其它长期负债-其它 other long-term liabilitiesother 3 业主权益 owners' equity

资本 capital

311 资本（或股本）capital

3111 普通股股本 capitalpreferred stock 3113 预收股本 capital collected in advance

3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital

资本公积 additional paid-in capital

321 股票溢价 paid-in capital in excess of par

3211 普通股股票溢价 paid-in capital in excess of par-common stock 3212 特别股股票溢价 paid-in capital in excess of par-preferred stock 323 资产重估增值准备 capital surplus from assets revaluation

3231 资产重估增值准备 capital surplus from assets revaluation

324 处分资产溢价公积 capital surplus from gain on disposal of assets

3241 处分资产溢价公积 capital surplus from gain on disposal of assets 325 合并公积 capital surplus from business combination

3251 合并公积 capital surplus from business combination 326 受赠公积 donated surplus

3261 受赠公积 donated surplus

328 其它资本公积 other additional paid-in capital

3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method

3282 资本公积-库藏股票交易 additional paid-in capitalother 5 营业成本 operating costs 51 销货成本 cost of goods sold

511 销货成本 cost of goods sold

5111 销货成本 cost of goods sold

5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases

5121 进货 purchases

5122 进货费用 purchase expenses 5123 进货退出 purchase returns

5124 进货折让 charges on purchased merchandise 513 进料 materials purchased

5131 进料 material purchased

5132 进料费用 charges on purchased material 5133 进料退出 material purchase returns 5134 进料折让 material purchase allowances 514 直接人工 direct labor

5141 直接人工 direct labor

515~518 制造费用 manufacturing overhead

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

5153 文具用品 office supplies(expense)5154 旅费 travelling expense, travel 5155 运费 shipping expenses, freight 5156 邮电费 postage(expenses)

5157 修缮费 repair(s)and maintenance(expense)5158 包装费 packing expenses 5161 水电瓦斯费 utilities(expense)5162 保险费 insurance(expense)

5163 加工费 manufacturing overheadother 6 营业费用 operating expenses

推销费用 selling expenses

615~618 推销费用 selling expenses

6151 薪资支出 payroll expense 6152 租金支出 rent expense, rent

6153 文具用品 office supplies(expense)6154 旅费 travelling expense, travel 6155 运费 shipping expenses, freight 6156 邮电费 postage(expenses)

6157 修缮费 repair(s)and maintenance(expense)6159 广告费 advertisement expense, advertisement 6161 水电瓦斯费 utilities(expense)6162 保险费 insurance(expense)6164 交际费 entertainment(expense)6165 捐赠 donation(expense)6166 税捐 taxes

6167 呆帐损失 loss on uncollectible accounts 6168 折旧 depreciation expense

6169 各项耗竭及摊提 various amortization 6172 伙食费 meal(expenses)

6173 职工福利 employee benefits/welfare 6175 佣金支出 commission(expense)6176 训练费 training(expense)

6188 其它推销费用 other selling expenses

管理及总务费用 general & administrative expenses

625~628 管理及总务费用 general & administrative expenses

6251 薪资支出 payroll expense 6252 租金支出 rent expense, rent 6253 文具用品 office supplies

6254 旅费 travelling expense, travel 6255 运费 shipping expenses,freight 6256 邮电费 postage(expenses)

6257 修缮费 repair(s)and maintenance(expense)6259 广告费 advertisement expense, advertisement 6261 水电瓦斯费 utilities(expense)6262 保险费 insurance(expense)6264 交际费 entertainment(expense)6265 捐赠 donation(expense)6266 税捐 taxes

6267 呆帐损失 loss on uncollectible accounts 6268 折旧 depreciation expense a 6269 各项耗竭及摊提 various amortization 6271 外销损失 loss on export sales 6272 伙食费 meal(expenses)

6273 职工福利 employee benefits/welfare

6274 研究发展费用 research and development expense 6275 佣金支出 commission(expense)6276 训练费 training(expense)

6278 劳务费 professional service fees

6288 其它管理及总务费用 other general and administrative expenses 63 研究发展费用 research and development expenses

635~638 研究发展费用 research and development expenses

6351 薪资支出 payroll expense 6352 租金支出 rent expense, rent 6353 文具用品 office supplies

6354 旅费 travelling expense, travel 6355 运费 shipping expenses, freight 6356 邮电费 postage(expenses)

6357 修缮费 repair(s)and maintenance(expense)6361 水电瓦斯费 utilities(expense)6362 保险费 insurance(expense)6364 交际费 entertainment(expense)6366 税捐 taxes

6368 折旧 depreciation expense

6369 各项耗竭及摊提 various amortization 6372 伙食费 meal(expenses)

6373 职工福利 employee benefits/welfare 6376 训练费 training(expense)

6378 其它研究发展费用 other research and development expenses 营业外收入及费用 non-operating revenue and expenses, other income(expense)

71~74 营业外收入 non-operating revenue

711 利息收入 interest revenue

7111 利息收入 interest revenue/income 712 投资收益 investment income

7121 权益法认列之投资收益 investment income recognized under equity method 7122 股利收入 dividends income

7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain

7131 兑换利益 foreign exchange gain

714 处分投资收益 gain on disposal of investments

7141 处分投资收益 gain on disposal of investments 715 处分资产溢价收入 gain on disposal of assets

7151 处分资产溢价收入 gain on disposal of assets 748 其它营业外收入 other non-operating revenue

7481 捐赠收入 donation income 7482 租金收入 rent revenue/income 7483 佣金收入 commission revenue/income

7484 出售下脚及废料收入 revenue from sale of scraps 7485 存货盘盈 gain on physical inventory

7486 存货跌价回升利益 gain from price recovery of inventory 7487 坏帐转回利益 gain on reversal of bad debts

7488 其它营业外收入-其它 other non-operating revenue-other items 75~ 78 营业外费用 non-operating expenses 751 利息费用 interest expense

7511 利息费用 interest expense 752 投资损失 investment loss

7521 权益法认列之投资损失 investment loss recog-nized under equity method 7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market

753 兑换损失 foreign exchange loss

7531 兑换损失 foreign exchange loss

754 处分投资损失 loss on disposal of investments

7541 处分投资损失 loss on disposal of investments 755 处分资产损失 loss on disposal of assets

7551 处分资产损失 loss on disposal of assets 788 其它营业外费用 other non-operating expenses

7881 停工损失 loss on work stoppages 7882 灾害损失 casualty loss

7885 存货盘损 loss on physical inventory

7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories

7888 其它营业外费用-其它 other non-operating expenses-other 8 所得税费用(或利益)income tax expense(or benefit)

所得税费用(或利益)income tax expense(or benefit)

811 所得税费用(或利益)income tax expense(or benefit)

8111 所得税费用（或利益）income tax expense(or benefit)9 非经常营业损益 nonrecurring gain or loss

停业部门损益 gain(loss)from discontinued operations

911 停业部门损益-停业前营业损益 income(loss)from operations of discontinued segments

9111 停业部门损益-停业前营业损益 income(loss)from operations of discontinued segment

912 停业部门损益-处分损益 gain(loss)from disposal of discontinued segments

9121 停业部门损益-处分损益 gain(loss)from disposal of discontinued segment 92 非常损益 extraordinary gain or loss

921 非常损益 extraordinary gain or loss

9211 非常损益 extraordinary gain or loss

会计原则变动累积影响数 cumulative effect of changes in accounting principles

931 会计原则变动累积影响数 cumulative effect of changes in accounting principles 9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles

少数股权净利 minority interest income

941 少数股权净利 minority interest income

9411 少数股权净利 minority interest incom

第二篇：会计科目,中英文对照一览表

会计科目，中英文对照一览表

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents1001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 deposits1101 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 receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable

1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 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 purchasing1211 原材料 Raw materials1221 包装物 Wrap page

1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 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 processcash in other cities

其他货币资金-银行本票 Other monetary assetsbank draft 其他货币资金-信用卡 Other monetary assetsL/C deposit

其他货币资金-存出投资款 Other monetary assetsShort termShort termShort termShort termstocks

长期股权投资-其他股权投资 Long term equity investmentbonds

长期债券投资-其他债权投资 Long term securities investmenttrade debtors

预付帐款 Prepayment

应收补贴款 Allowance receivable其他应收款 Other debtors

坏帐准备-其他应收款 Provision for doubtful debtsprinciple委托贷款-利息 Consignment loanprovision固定资产-房屋建筑物 Fixed assetsPlant and machinery固定资产-电子设备、器具及家具 Fixed assetsAutomobiles累计折旧 Accumulated depreciation

固定资产减值准备 Impairment of fixed assets

工程物资-专用材料 Project materialspecific equipment工程物资-预付大型设备款 Project materialtools and facilities for production在建工程 Construction in progress

在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assetsindustrial property and know-how

无形资产-商标权 Intangible assetsland use rights无形资产-商誉 Intangible assetsShort termShort termShort termLong term

应付债券-债券面值 Bond payableExcess应付债券-债券折价 Bond payableAccrued interest长期应付款 Long term payable专项应付款 Specific payable

其他长期负债 Other long term liabilities应交税金-所得税 Tax payableVAT

应交税金-营业税 Tax payableconsumable tax应交税金-其他 Tax payableother transfer in利润分配-提取法定盈余公积 Profit appropriationstatutory welfare reserve

利润分配-提取储备基金 Profit appropriationenterprise development fund

利润分配-提取职工奖励及福利基金 Profit appropriationreturn investment by profit

利润分配-应付优先股股利 Profit appropriationother surplus reserve

利润分配-应付普通股股利 Profit appropriationordinary shares dividends converted to shares

期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplusdonation reserve

资本公积-接受现金捐赠 Capital surplusinvestment reserve

资本公积-拨款转入 Capital surplusforeign currency translation

资本公积-其他 Capital surplusstatutory surplus reserve

盈余公积-任意盈余公积金 Surplus reservestatutory welfare reserve

盈余公积-储备基金 Surplus reserveenterprise development fund

盈余公积-利润归还投资 Surplus reserve-return investment by investment主营业务收入 Sales

主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses

管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income

其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income

其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax

第三篇：会计科目中英文对照

100101 人民币(￥)100102 美元（dollar）

100103 港币（Hongkong dollar）

100201 活期存款（currrent deposit）

10020101

10020102 银存－活期－农行

10020103 银存－活期－中行

10020104 银存－活期－兴业

10020105 银存－活期－交通

10020106 银存－活期－深发

10020107 银存－活期－浦发

100202 定期存款（fixed deposit）

10020201 银存－定期－工行

10020202 银存－定期－农行

10020203 银存－定期－中行

10020204 银存－定期－兴业

10020205 银存－定期－交通

10020206 银存－定期－深发

10020207 银存－定期－浦发

1009 其他货币资金 other cash 100901 外埠存款

100902 银行汇票 bank draft

100903 信用卡存款 credit card deposit 100904 银行本票 cashier's cheque 100905 信用证保证金

100906 委托存款 consigned deposit

1101 短期投资（short－term investment）

110101 股票（stock）

110102 债券（bond）

110103 基金（funds）

110104 其他（others）

1102 短投跌价准备（short－term investment impairment provision）

110201 股票（stock）

110202 债券（bond）

110203 基金（funds）

110204 其他（others）

1111 应收票据（Notes receivable）

11101 银行承兑（bank acceptance）

11102 商业承兑（trade acceptance）

1121 应收股利（dividends receivable）

1122 应收利息（interest receivable）

1131 应收账款 集团内部单位 inside group 2 集团外部 outside group 9 其他 others

1133 其他应收款 other receivables 集团内部单位 other receivables－inside 2 集团外部 other receivables－outside 8 员工 other receivables－employee 9 其他 other receivables－others 1141 坏账准备 provision for bad debt 114101 应收帐款 account receivable 114102 其他应收款 other receivables 2131 预付账款 Advanced to suppliers 1 集团内部单位 inside group 2 集团外部 outside group 9 其他 others

1161 应收补贴款 Subsidy receivable 1192 备用金

1201 物资采购 materials purchasing 1205 在途物资 materials in transit 1211 原材料 raw materials

121101（4）修理备用件 Spare parts for repair and maintenance 121102（5）燃料 Fuel 1221 包装物 Containers

1231 低值易耗品 low value articles

123101 办公用低耗品 low value articles for office 123102 工具类低耗品

1232 材料成本差异 variance of material cost 1235 产品成本差异 variance of product cost 1241 自制半成品 semi-manufactured goods 1243 库存商品 Goods sold in stock

1251 委托加工物资 goods in outside processing 1261 委托代销商品 consigned finished goods 1271 受托代销商品 good commissioned

1281 存货跌价准备 Provision for Inventory impairment 01 原材料 raw materials 02 包装物 Containers

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

06 委托加工 Stores in outside processing 07 委托代销 good commissioned 08 发出商品 Goods sold

09 分期收款发出商品 Goods sold on installment 1291 分期收款发出商品 Goods sold on installment 1292 发出商品 Goods sold

1301 待摊费用 Prepaid expense 01 低值易耗品 low value articles 02 预付保险 prepaid insurance 03 预付租金 prepaid rent

1401 长期股权投资 Long-term equity investments 01 股票投资 stock investment 01 投资成本 cost of investment 02 损益调整 adjustment for income

03 股权投资差额 variance of investment 04 股权投资准备 provision for investment 02 其他股权投资 others

01 投资成本 cost of investment 02 损益调整 adjustment for income

03 股权投资差额 variance of investment 04 股权投资准备 provision for investment

1402 长期债权投资 Long-term debt investments 01 债券投资 bond investment 01 面值 book value

02 溢价 in excess of par 03 折价 discout 04 利息 interest

02 其他债券投资 other bond investent 01 面值 book value

02 溢价 in excess of par 03 折价 discout 04 利息 interest

1421 长期投资减值准备 Provision for long term investment impairment 01 长期股权投资 Long-term equity investments 01 股票投资 stock investment

02 其他股权投资 other equity investments 02 长期债权投资 Long-term debt investments 01 债券投资 bond investment

02 其他债券投资 other bond investent 1431 委托贷款 consigned loan 1501 固定资产 fixed asset 01 房屋及建筑物 Buildings 02 存储设施 storage

03 运输设备 Transportion vehicles

04 机器设备 Machinery and equipment 05 办公设备 office equipment

06 电子设备 Electronics equipment 07 仪器/仪表

1502 累计折旧 accumulated depreciation 01 房屋及建筑物 Buildings

02 存储设备 storage equipment 03 运输设备 Transportion vehicles

04 机器设备 Machinery and equipment 05 办公设备 office equipment

06 电子设备 Electronics equipment 07 仪器/仪表

1505 固定资产减值准备 provision for fixed asset impairment 1601 工程物资 Coostruction supplies 01 专用材料 special materials 02 专用设备 specialequipment

03 为生产准备的工具及器具 facility prepared for production 1603 在建工程 construction work in process 01 建筑工程 Expenditure on construction work 02 安装工程 Expenditure on installations work 03 在安装设备 Payment to contractor in advance

1605 在建工程减值准备 Provision forconstruction work in process impairment 01 建筑工程 Expenditure on construction work 02 安装工程 Expenditure on installations work 03 在安装设备 Payment to contractor in advance

1701 固定资产清理 clearance of fixed asset（Fixed assets pending disposal）

1801 无形资产 intangible asset

01 土地使用权 Land occupancy right 02 sap系统 sap system

03 计算机软件 computer software

1805 无形资产减值准备 allowance for intangibel assets 01 土地使用权 usefruct for land 02 sap系统 sap system

03 计算机软件 computer software 99 其他 oterhs

1815 未确认融资费用 Uncertained finance expense 1901 长期待摊费用 Long-term prepaid assets 1911 待处理财产损溢

01 待处理流动资产损溢

02 待处理固定资产损溢

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

2105 应付短期债券 short term bond 01 面值 book value 02 利息 intrest

1218 内部应付款 internal accouts receivable 2111 应付票据 n0te payable

211101 银行承兑 bank acceptance 211102 商业承兑 trade acceptance 2120 专项应付帐款 special account payable

2121 应付账款 account payable 1 集团内部单位 inside 2 集团外部 outside

2131 预收账款 Accounts advanced from customers 1 集团内部单位 inside 2 集团外部 outside 2141 代销商品款

2151 应付工资 Accrued payroll 01 基本工资 basic salary 02 奖金 bonuse 03 补贴 allowance

04 加班费 call-back pay 99 其他 others

2153 应付福利费 Welfare benefits payable 01 提取部分

02 福利人员及医药费

03 职工困难

其他

2155 应付利息 interest apybale 2161 应付股利 Dividends payable 2171 应交税金 Taxes payable

217101 应交增值税 value added tax payable 21710101 进项税额 VAT on purchase 2171010101 税率17％

2171010102 税率13％

2171010103 税率7％

21710102

21710103 已交税金 VAT paid

21710104 减免税款 VATreduced and exempted

21710105 出口抵减内销产品应纳税额 VAT payable on domestic sales offset against VAT on purchase for export sales

21710106 转出未交增值税 Transfer out overpaid VAT 21710107 转出多交增值税 Transfer out unpaid VAT 21710108 出口退税 VAT refund for exported goods 21710109 进项税额转出 Transfer out unpaid VAT 21710110 销项税额 VAT on sales 01 非保税

02 保税

217102 未交增值税 unpayed value added tax 217103 应交营业税 sale tax payable 217104 应交所得税 income tax payable 217105 应交房产税 Urbanrealestatetax payable 217106 应交土地使用税

217107 应交城建税

217108 应交车船使用税 Vehiclandvesselusagelicencepaltetax payable 217109 应交个人所得税 personale income tax payable 217110 应交印花税 Stamp tax payable

217111 进口关税 Import customs duty payable 2176 其他应交款

01 教育经费 education expense 02 提围费

2181 其他应付款 other payables

218101 工会经费 trad union expense 218102 代扣代缴

01 代扣代缴公积金

02 代扣代缴社保费

03 代扣代缴个人所得税

2191 预提费用 Accrued expenses 01 修理费 repairment expense 2201 待转资产价值

2205 递延收益 deferred income

2211 预计负债 Provisions for foreseeable liabilities 2301 长期借款 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 担保借款 loan in assurance 23010301 本金 book value 23010302 利息 interest 230104 其他 others

2311 应付债券 bond payable

2321 长期应付款 Payables due after one year 2331 专项应付款 Govermment grants payable 2341 递延税款 Deferred tax 2351 其他负债 oterh debt

3101 股本(实收资本）Registered capital 01 中方投资 Chinese investment 01 小虎岛公司 xiaohudao company 02 外方投资 Foreign investment 01 泰山集团 TITAN Group

3103 已归还投资 xiaohudao company 01 中方投资 Chinese investment 01 XX公司 Investments returned 02 外方投资 Foreign investment 01 XX集团 XX Group

3111 资本公积 Capital surplus

01 资本（或股本）溢价 capital in excess of par

02 接受捐赠非现金资产准备 donated non－cash assent 03 接受现金捐赠 donated cash

04 股权投资准备 provision for quity investment 05 拨款转入 transfer in 99 其他资本公积 others

3121 盈余公积 Surplus reserve

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

03 员工奖励及福利基金 Staff and workers'bonus and salfare 04 储备基金 Reserve fund

05 企业发展基金 Enterprise expansion fund

3131 本年利润 current year profit（annual profit）

3141 利润分配 distributed profit 01 未分配利润 Undistributed profit

02 计提法定盈余公积 Statutory surplus reserve 03 计提任意盈余公积 Discretionary surplus reserve

04 计提员工奖励及福利基金 Staff and workers'bonus and salfare 05 计提储备基金 Reserve fund

06 计提企业发展基金 Enterprise expansion fund

07 利润归还投资 Profits capitalised on return of investment 99 应付利润 profit payable

第四篇：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 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

资产类

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

负债类

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

共同类

所有者权益类

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

成本类

损益类

Profit and Loss Adjustment of Former Years

第五篇：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