会计科目英文（版）_英文版会计科目
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会计科目，中英文对照一览表
一、资产类 Aets
流动资产 Current aets
货币资金 Cash and cash equivalents
1001现金 Cash1002 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
1101 短期投资 Short-term investments
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 acceptance1121 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 money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories
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 goods1251 委托加工物资 Work in proce-outsourced
1271 受托代销商品 Commiioned and sell the goods on a commiion basis
1281 存货跌价准备 Inventory falling price reserves 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
1402 长期债权投资 Long-term investment on bonds
'140201 债券投资 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 aets
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed aets depreciation reserves
1603 在建工程 Construction-in-proce
1701 固定资产清理 Liquidation of fixed aets
1801 无形资产 Intangible aets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
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal aets lo 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 aets lo 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
2121 应付账款 Account payable
2131 预收账款 Deposit received 2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable2171 应交税金 Tax payable
'217102 应交营业税 Busine 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'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 liabilities2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
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
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
2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS' EQUITY
资本 Capital
3101 实收资本(或股本)Paid-up capital(or 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 '311107 其他资本公积 Other capital reserve3121 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
'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
'314108 应付优先股股利 Preferred Stock dividends payable '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 aets(or stock)
'314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
4105 制造费用 Manufacturing overhead
管理费 Maintenance
劳动保护费 Labor protection fees
4107 劳务成本 Service costs
五、损益类 Profit and lo
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
5102 其他业务收入 Other operating revenue
材料销售 Sales materials
出让资产使用权收入 Remise right of aets 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 5203 补贴收入 Subsidize revenue5301 营业外收入 NON-OPERATING INCOME
长期投资收益 Long-term investment 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 aets出售无形资产收益 Income on sales of intangible aets固定资产盘盈 Fixed aets inventory profit5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold
5402 主营业务税金及附加 Tax and aociate charge
营业税 Sales tax
消费税 Consumption tax
5405 其他业务支出 Other busine expense
费用 Expenses
5501 营业费用 Operating expenses5502 管理费用 Adminitrative expenses
职工工资 Staff Salaries
低值易耗摊销 Article of consumption
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
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Busine entertainment 房产税 Housing property tax印花税 Stamp tax5503 财务费用 Finance charge
车船使用税 Vehicle and veel usage license plate tax(VVULPT)
利息支出 Interest exchange
汇兑损失 Foreign exchange lo
5601 营业外支出 Nonbusine expenditure 捐赠支出 Donation outlay
减值准备金 Depreciation reserves非常损失 Extraordinary lo
处理固定资产净损失 Net lo on disposal of fixed aets
出售无形资产损失 Lo on sales of intangible aets固定资产盘亏 Fixed aets inventory lo5701 所得税 Income tax
以前年度损益调整 Prior year income adjustment
