第一篇：成本类 会计科目中英文对照
四、成本类 Cost
生产成本 Cost of manufacture
基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture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劳务成本 Service costs
第二篇：(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
第三篇：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
第四篇：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
第五篇：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
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