整理中国会计科目代码中英文对照表Word格式.docx
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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
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
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
业主往来（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
1418
土地-重估增值
land-revaluationincrements
142
土地改良物
landimprovements
1421
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
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
1519
累积折旧-租赁资产
accumulateddepreciation-leasedassets
152
租赁权益改良
leaseholdimprovements
1521
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
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
重估增值-天然资源
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
172
专利权
patents
1721
173
特许权
franchise
1731
174
著作权
copyright
1741
175
计算机软件
computersoftware
1751
computersoftwarecost
176
商誉
goodwill
1761
177
开办费
organizationcosts
1771
178
其它无形资产
otherintangibles
1781
递延退休金成本
deferredpensioncosts
1782
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
1815
预付退休金
prepaidpensioncost
1818
其它递延资产
otherdeferredassets
182
闲置资产
idleassets
1821
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
1858
出租资产-重估增值
assetsleasedtoothers-incrementalvaluefromrevaluation
1859
累积折旧-出租资产
accumulateddepreciation-assetsleasedtoothers
186
refundabledeposit
1861
188
杂项资产
miscellaneousassets
1881
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
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
accountspayable
2147
应付帐款-关系人
accountspayable-relatedparties
216
应付所得税
incometaxespayable
2161
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
currentaccount
2294
2298
其它流动负债-其它
othercurrentliabilities-others
23
长期负债
long-termliabilities
231
应付公司债
corporatebondspayable
2311
2319
应付公司债溢价（折价）
premium（discount）oncorporatebondspayable
232
长期借款
long-termloanspayable
2321
长期银行借款
long-term
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