我国会计科目中英文对照.docx

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我国会计科目中英文对照.docx

我国会计科目中英文对照

 

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

1资产assets

11~12流动资产currentassets

111现金及约当现金cashandcashequivalents

1111库存现金cashonhand  

1112零用金/周转金pettycash/revolvingfunds  

1113  银行存款cashinbanks  

1116在途现金cashintransit  

1117约当现金cashequivalents  

1118其它现金及约当现金othercashandcashequivalents  

112短期投资short-terminvestment

1121短期投资-股票short-terminvestments-stock  

1122短期投资-短期票券  short-terminvestments-short-termnotesandbills  

1123  短期投资-政府债券  short-terminvestments-governmentbonds  

1124  短期投资-受益凭证  short-terminvestments-beneficiarycertificates  

1125  短期投资-公司债  short-terminvestments-corporatebonds  

1128短期投资-其它short-terminvestments-other  

1129  备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket  

113应收票据notesreceivable

1131应收票据notesreceivable  

1132应收票据贴现  discountednotesreceivable  

1137应收票据-关系人  notesreceivable-relatedparties  

1138  其它应收票据  othernotesreceivable  

1139备抵呆帐-应收票据  allowanceforuncollec-tibleaccounts-notesreceivable  

114应收帐款accountsreceivable

1141应收帐款  accountsreceivable  

1142应收分期帐款  installmentaccountsreceivable  

1147应收帐款-关系人  accountsreceivable-relatedparties  

1149备抵呆帐-应收帐款  allowanceforuncollec-tibleaccounts-accountsreceivable  

118其它应收款otherreceivables

1181  应收出售远汇款  forwardexchangecontractreceivable  

1182应收远汇款-外币  forwardexchangecontractreceivable-foreigncurrencies  

1183买卖远汇折价  discountonforwardex-changecontract  

1184应收收益  earnedrevenuereceivable  

1185应收退税款  incometaxrefundreceivable  

1187其它应收款-关系人  otherreceivables-relatedparties  

1188其它应收款-其它  otherreceivables-other  

1189备抵呆帐-其它应收款  allowanceforuncollec-tibleaccounts-otherreceivables  

121~122存货inventories

1211商品存货  merchandiseinventory  

1212寄销商品consignedgoods  

1213  在途商品goodsintransit  

1219  备抵存货跌价损失  allowanceforreductionofinventorytomarket  

1221制成品  finishedgoods  

1222寄销制成品  consignedfinishedgoods  

1223副产品  by-products  

1224  在制品  workinprocess  

1225委外加工  workinprocess-outsourced  

1226原料  rawmaterials  

1227物料  supplies  

1228在途原物料  materialsandsuppliesintransit  

1229备抵存货跌价损失  allowanceforreductionofinventorytomarket  

125预付费用prepaidexpenses

1251预付薪资prepaidpayroll  

1252预付租金prepaidrents  

1253  预付保险费  prepaidinsurance  

1254用品盘存  officesupplies  

1255预付所得税prepaidincometax  

1258其它预付费用otherprepaidexpenses  

126预付款项prepayments

1261预付货款prepaymentforpurchases  

1268其它预付款项  otherprepayments  

128~129其它流动资产othercurrentassets

1281进项税额  VATpaid(orinputtax)  

1282留抵税额  excessVATpaid(oroverpaidVAT)

1283暂付款  temporarypayments  

1284代付款  paymentonbehalfofothers  

1285员工借支advancestoemployees  

1286存出保证金  refundabledeposits  

1287受限制存款certificateofdeposit-restricted  

1291递延所得税资产  deferredincometaxassets  

1292递延兑换损失  deferredforeignexchangelosses  

1293业主(股东)往来  owners'(stockholders')currentaccount  

1294同业往来currentaccountwithothers  

1298其它流动资产-其它  othercurrentassets-other  

13基金及长期投资fundsandlong-terminvestments

131基金funds

1311偿债基金  redemptionfund(orsinkingfund)  

1312改良及扩充基金fundforimprovementandexpansion  

1313  意外损失准备基金  contingencyfund  

1314退休基金  pensionfund  

1318其它基金  otherfunds  

132长期投资long-terminvestments

1321长期股权投资long-termequityinvestments  

1322长期债券投资  long-termbondinvestments  

1323长期不动产投资  long-termrealestatein-vestments  

1324人寿保险现金解约价值  cashsurrendervalueoflifeinsurance  

1328其它长期投资  otherlong-terminvestments

1329备抵长期投资跌价损失  allowanceforexcessofcostovermarketvalueoflong-terminvestments  

14~15固定资产property,plant,andequipment

141  土地land

1411土地  land  

1418  土地-重估增值land-revaluationincrements  

142土地改良物landimprovements

1421土地改良物  landimprovements  

1428  土地改良物-重估增值  landimprovements-revaluationincrements  

1429累积折旧-土地改良物  accumulateddepreciation-landimprovements  

143房屋及建物buildings

1431房屋及建物buildings  

1438房屋及建物-重估增值  buildings-revaluationincrements  

1439累积折旧-房屋及建物  accumulateddepreciation-buildings  

144~146机(器)具及设备machineryandequipment

1441机(器)具  machinery  

1448  机(器)具-重估增值  machinery-revaluationincrements  

1449累积折旧-机(器)具  accumulateddepreciation-machinery  

151租赁资产leasedassets

1511租赁资产  leasedassets  

1519累积折旧-租赁资产  accumulateddepreciation-leasedassets  

152租赁权益改良leaseholdimprovements

1521租赁权益改良  leaseholdimprovements  

1529累积折旧-租赁权益改良  accumulateddepreciation-leaseholdimprovements  

156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment

1561未完工程  constructioninprogress  

1562预付购置设备款prepaymentforequipment  

158杂项固定资产miscellaneousproperty,plant,andequipment

1581杂项固定资产miscellaneousproperty,plant,andequipment  

1588  杂项固定资产-重估增值  miscellaneousproperty,plant,andequipment-revaluationincrements  

1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment  

16递耗资产depletableassets

161递耗资产depletableassets

1611天然资源naturalresources  

1618天然资源-重估增值naturalresources-revaluationincrements  

1619累积折耗-天然资源  accumulateddepletion-naturalresources  

17无形资产intangibleassets

171商标权trademarks

1711商标权  trademarks  

172专利权patents

1721  专利权patents  

173特许权franchise

    1731特许权  franchise  

174著作权copyright

    1741著作权  copyright  

175计算机软件computersoftware

    1751计算机软件  computersoftwarecost  

176商誉goodwill

    1761商誉  goodwill  

177开办费organizationcosts

    1771开办费  organizationcosts  

178其它无形资产otherintangibles

    1781递延退休金成本  deferredpensioncosts  

1782租赁权益改良  leaseholdimprovements  

1788  其它无形资产-其它  otherintangibleassets-other  

18其它资产otherassets

    181递延资产deferredassets

    1811  债券发行成本deferredbondissuancecosts  

1812长期预付租金long-termprepaidrent  

1813长期预付保险费long-termprepaidinsurance  

1814  递延所得税资产deferredincometaxassets  

1815  预付退休金  prepaidpensioncost  

1818其它递延资产otherdeferredassets  

182闲置资产idleassets

    1821闲置资产  idleassets  

184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables

    1841长期应收票据  long-termnotesreceivable  

1842长期应收帐款long-termaccountsreceivable  

1843催收帐款  overduereceivables  

1847  长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties  

1848其它长期应收款项otherlong-termreceivables  

1849  备抵呆帐-长期应收票据及款项与催收帐款  allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables  

185出租资产assetsleasedtoothers

    1851出租资产  assetsleasedtoothers  

1858出租资产-重估增值  assetsleasedtoothers-incrementalvaluefromrevaluation  

1859累积折旧-出租资产  accumulateddepreciation-assetsleasedtoothers  

186存出保证金refundabledeposit

    1861存出保证金  refundabledeposits  

188杂项资产    miscellaneousassets

    1881受限制存款  certificateofdeposit-restricted  

1888  杂项资产-其它  miscellaneousassets-other

2负债liabilities

    21~22流动负债currentliabilities

    211短期借款short-termborrowings(debt)

    2111银行透支  bankoverdraft  

2112银行借款bankloan  

2114短期借款-业主  short-termborrowings-owners  

2115短期借款-员工  short-termborrowings-employees  

2117  短期借款-关系人  short-termborrowings-relatedparties  

2118短期借款-其它  short-termborrowings-other  

212应付短期票券short-termnotesandbillspayable

    2121应付商业本票commercialpaperpayable  

2122  银行承兑汇票  bankacceptance  

2128其它应付短期票券  othershort-termnotesandbillspayable  

2129  应付短期票券折价  discountonshort-termnotesandbillspayable  

213应付票据notespayable

    2131应付票据  notespayable  

2137应付票据-关系人notespayable-relatedparties  

2138  其它应付票据  othernotespayable  

214应付帐款accountspayable

    2141应付帐款  accountspayable  

2147应付帐款-关系人accountspayable-relatedparties  

216应付所得税incometaxespayable

    2161应付所得税  incometaxpayable  

217应付费用accruedexpenses

    2171应付薪工accruedpayroll  

2172应付租金  accruedrentpayable  

2173应付利息  accruedinterestpayable  

2174应付营业税  accruedVATpayable  

2175应付税捐-其它accruedtaxespayable-other  

2178其它应付费用  otheraccruedexpensespayable  

218~219其它应付款otherpayables

    2181应付购入远汇款forwardexchangecontractpayable  

2182应付远汇款-外币  forwardexchangecontractpayable-foreigncurrencies  

2183买卖远汇溢价  premiumonforwardexchangecontract  

2184应付土地房屋款  payablesonlandandbuildingpurchased 

2185  应付设备款  Payablesonequipment  

2187其它应付款-关系人otherpayables-relatedparties  

2191应付股利  dividendpayable  

2192应付红利  bonuspayable  

2193应付董监事酬劳compensationpayabletodirectorsandsupervisors  

2198  其它应付款-其它  otherpayables-other  

226预收款项advancereceipts  

    2261预收货款  salesrevenuereceivedinadvance  

2262预收收入  revenuereceivedinadvance  

2268其它预收款  otheradvancereceipts  

227一年或一营业周期内到期长期负债long-termliabilities-currentportion

    2271一年或一营业周期内到期公司债  corporatebondspayable-currentportion  

2272一年或一营业周期内到期长期借款  long-termloanspayable-currentportion  

2273  一年或一营业周期内到期长期应付票据及款项  long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle  

2277  一年或一营业周期内到期长期应付票据及款项-关系人  long-termnotesandaccountspayablestorelatedparties-currentportion  

2278  其它一年或一营业周期内到期长期负债  otherlong-termlia-bilities-currentportion  

228~229其它流动负债othercurrentliabilities

    2281销项税额  VATreceived(oroutputtax)  

2283暂收款  temporaryreceipts  

2284代收款  receiptsundercustody  

2285  估计售后服务/保固负债  estimatedwarrantyliabilities  

2291递延所得税负债deferredincometaxliabilities  

2292递延兑换利益  deferredforeignexchangegain  

2293业主(股东)往来  owners'currentaccount  

2294同业往来  currentaccountwithothers  

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