新会计准则会计科目中英文对照表.docx
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新会计准则会计科目中英文对照表
资产类 Assets
流动资产 Currentassets
货币资金 Cashandcashequivalents
1001现金 Cash
1002银行存款 Cashinbank
1009其他货币资金 Othercashandcashequivalents
'100901 外埠存款OthercityCashinbank
'100902 银行本票Cashier'scheque
'100903 银行汇票Bankdraft
'100904 信用卡 Creditcard
'100905 信用证保证金L/C Guaranteedeposits
'100906 存出投资款Refundabledeposits
1101短期投资 Short-terminvestments
'110101股票Short-terminvestments-stock
'110102债券Short-terminvestments-corporatebonds
'110103基金Short-terminvestments-corporatefunds
'110110其他Short-terminvestments-other
1102短期投资跌价准备Short-terminvestmentsfallingpricereserves
应收款 Accountreceivable
1111应收票据 Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
1121应收股利 Dividendreceivable
1122应收利息 Interest receivable
1131应收账款 Accountreceivable
1133其他应收款 Othernotesreceivable
1141坏账准备 Baddebtreserves
1151预付账款 Advancemoney
1161应收补贴款 Coverdeficitbystatesubsidiesofreceivable
库存资产 Inventories
1201物资采购 Suppliespurchasing
1211原材料 Rawmaterials
1221包装物 Wrappage
1231低值易耗品 Low-valueconsumptiongoods
1232材料成本差异Materialscostvariance
1241自制半成品 Semi-Finishedgoods
1243库存商品 Finishedgoods
1244商品进销差价Differencesbetweenpurchasingandsellingprice
1251委托加工物资Workinprocess-outsourced
1261委托代销商品Trusttoandsellthegoodsonacommissionbasis
1271受托代销商品Commissionedandsellthegoodsonacommissionbasis
1281存货跌价准备Inventoryfallingpricereserves
1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages
1301待摊费用 Deferredandprepaidexpenses
长期投资 Long-terminvestment
1401长期股权投资Long-terminvestmentonstocks
'140101 股票投资Investmentonstocks
'140102 其他股权投资Otherinvestmentonstocks
1402长期债权投资Long-terminvestmentonbonds
'140201 债券投资Investmentonbonds
'140202 其他债权投资Otherinvestmentonbonds
1421长期投资减值准备Long-terminvestmentsdepreciationreserves
股权投资减值准备Stockrightsinvestmentdepreciationreserves
债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves
1431委托贷款 Entrustloans
'143101本金Principal
'143102利息Interest
'143103减值准备Depreciationreserves
1501固定资产 Fixedassets
房屋 Building
建筑物 Structure
机器设备 Machineryequipment
运输设备 Transportationfacilities
工具器具 Instrumentsandimplement
1502累计折旧 Accumulateddepreciation
1505固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves
机器设备减值准备Machineryequipmentdepreciationreserves
1601工程物资 Projectgoodsandmaterial
'160101 专用材料Special-purposematerial
'160102 专用设备Special-purposeequipment
'160103 预付大型设备款Prepaymentsforequipment
'160104 为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate
1603在建工程 Construction-in-process
安装工程 Erectionworks
在安装设备 Erectingequipment-in-process
技术改造工程Technicalinnovationproject
大修理工程 Generaloverhaulproject
1605在建工程减值准备Construction-in-processdepreciationreserves
1701固定资产清理Liquidationoffixedassets
1801无形资产 Intangibleassets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks,Tradenames
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805无形资产减值准备IntangibleAssetsdepreciationreserves
专利权减值准备Patentrightsdepreciationreserves
商标权减值准备trademarkrightsdepreciationreserves
1815未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢Waitdealassetslossorincome
1901长期待摊费用Long-termdeferredandprepaidexpenses
1911待处理财产损溢Waitdealassetslossorincome
'191101待处理流动资产损溢Waitdealintangibleassetslossorincome
'191102待处理固定资产损溢Waitdealfixedassetslossorincome
二、负债类 Liability
短期负债 Currentliability
2101短期借款 Short-termborrowing
2111应付票据 Notespayable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
2121应付账款 Accountpayable
2131预收账款 Depositreceived
2141代销商品款 Proxysalegoodsrevenue
2151应付工资 Accruedwages
2153应付福利费 Accruedwelfarism
2161应付股利 Dividendspayable
2171应交税金 Taxpayable
'217101 应交增值税valueaddedtaxpayable
'21710101 进项税额WithholdingsonVAT
'21710102 已交税金Payingtax
'21710103 转出未交增值税UnpaidVATchangeover
'21710104 减免税款Taxdeduction
'21710105 销项税额SubstitutedmoneyonVAT
'21710106 出口退税Taxreimbursementforexport
'21710107 进项税额转出ChangeoverwithnoldingsonVAT
'21710108 出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax
'21710109 转出多交增值税OverpaidVATchangeover
'21710110 未交增值税UnpaidVAT
'217102应交营业税Businesstaxpayable
'217103应交消费税Consumptiontaxpayable
'217104应交资源税Resourcestax payable
'217105应交所得税Incometaxpayable
'217106应交土地增值税Incrementtaxonlandvaluepayable
'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable
'217108应交房产税 Housingpropertytaxpayable
'217109应交土地使用税Tenuretaxpayable
'217110应交车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）payable
'217111应交个人所得税Personalincometaxpayable
2176其他应交款 Otherfundinconformitywithpaying
2181其他应付款 Otherpayables
2191预提费用 Drawingexpenseinadvance
其他负债 Otherliabilities
2201待转资产价值Pendingchangeroverassetsvalue
2211预计负债 Anticipationliabilities
长期负债 Long-termLiabilities
2301长期借款 Long-termloans
一年内到期的长期借款Long-termloansduewithinoneyear
一年后到期的长期借款Long-termloansdueoveroneyear
2311应付债券 Bondspayable
'231101债券面值Facevalue,Parvalue
'231102债券溢价Premiumonbonds
'231103债券折价Discountonbonds
'231104应计利息Accruedinterest
2321长期应付款 Long-termaccountpayable
应付融资租赁款Accruedfinancialleaseoutlay
一年内到期的长期应付Long-termaccountpayableduewithinoneyear
一年后到期的长期应付Long-termaccountpayableoveroneyear
2331专项应付款 Specialpayable
一年内到期的专项应付Long-termspecialpayableduewithinoneyear
一年后到期的专项应付Long-termspecialpayableoveroneyear
2341递延税款 Deferraltaxes三、所有者权益类OWNERS'EQUITY资本 Capita
3101实收资本（或股本）Paid-upcapital（orstock）
实收资本 Paicl-upcapital
实收股本 Paid-upstock
3103已归还投资 InvestmentReturned
公积
3111资本公积 Capitalreserve
'311101 资本（或股本）溢价Cpital（orStock）premium
'311102 接受捐赠非现金资产准备Receivenon-cashdonatereserve
'311103 股权投资准备Stockrightinvestmentreserves
'311105 拨款转入 Allocatesumschangeoverin
'311106 外币资本折算差额Foreigncurrencycapital
'311107 其他资本公积Othercapitalreserve
3121盈余公积 Surplusreserves
'312101 法定盈余公积Legalsurplus
'312102 任意盈余公积Freesurplusreserves
'312103 法定公益金Legalpublicwelfarefund
'312104 储备基金 Reservefund
'312105 企业发展基金Enterpriseexpensionfund
'312106 利润归还投资Profitscapitalizadonreturnofinvestment
利润 Profits
3131本年利润 Currentyearprofits
3141利润分配 Profitdistribution
'314101 其他转入Otherchengeoverin
'314102 提取法定盈余公积Withdrawallegalsurplus
'314103 提取法定公益金Withdrawallegalpublicwelfarefunds
'314104 提取储备基金Withdrawalreservefund
'314105 提取企业发展基金Withdrawalreserveforbusinessexpansion
'314106 提取职工奖励及福利基金Withdrawalstaffandworkers'bonusandwelfarefund
'314107 利润归还投资Profitscapitalizadonreturnofinvestment
'314108 应付优先股股利PreferredStockdividendspayable
'314109 提取任意盈余公积Withdrawalothercommonaccumulationfund
'314110 应付普通股股利CommonStockdividendspayable
'314111 转作资本（或股本）的普通股股利CommonStockdividendschangetoassets（orstock）
'314115 未分配利润Undistributedprofit四、成本类 Cost4101生产成本 Costofmanufacture
'410101 基本生产成本Basecostofmanufacture
'410102 辅助生产成本Auxiliarycostofmanufacture
4105制造费用 Manufacturingoverhead
材料费 Materials
管理人员工资ExecutiveSalaries
奖金 Wages
退职金 Retirementallowance
补贴 Bonus
外保劳务费 Outsourcingfee
福利费 Employeebenefits/welfare
会议费 Coferemce
加班餐费 Specialduties
市内交通费 Businesstraveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Waterand
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