中国会计科目中英文对照Word文档下载推荐.docx
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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
应收账款accountsreceivable
1141
应收账款
accountsreceivable
1142
应收分期账款
installmentaccountsreceivable
1147
应收账款-关系人
accountsreceivable-relatedparties
1149
备抵呆帐－应收账款
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
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
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
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
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-termloanspay
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