新会计准则会计科目中英文对照表Word格式文档下载.docx
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1251委托加工物资
1261委托代销商品
1271受托代销商品
basis
1281存货跌价准备
商业承兑汇票Tradeacceptanee
Dividendreceivable
Interestreceivable
Othernotesreceivable
Baddebtreserves
Advaneemoney
Coverdeficitbystatesubsidiesofreceivable
Inventories
Suppliespurchasing
Rawmaterials
Wrappage
Low-valueconsumptiongoods
Materialscostvariance
Semi-Finishedgoods
Finishedgoods
Differencesbetweenpurchasingandsellingprice
Workinprocess-outsourced
Trusttoandsellthegoodsonacommissionbasis
Commissionedandsellthegoodsonacommission
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'
srightsinvestmentdepreciationreserves1431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
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Machineryequipmentdepreciationreserves1601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Preparativeinstrumentsand
implementforfabricate1603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
1801无形资产
专利权
非专利技术
商标权
1701固定资产清理Liquidationoffixedassets
Intangibleassets
Patents
Non-Patents
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Waitdealfixedassetslossor
income
二、负债类Liability
短期负债Currentliability
2101短期借款Short-termborrowing
2111应付票据Notespayable
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Changeoverwithnoldingson
VAT
21710108
出口抵减内销产品应纳税额Exportdeduct
domesticsalesgoodstax
21710109
转出多交增值税OverpaidVATchangeover
21710110
未交增值税UnpaidVAT
217102应父营业税Businesstaxpayable
217103应父消费税Consumptiontaxpayable
217104应父资源税Resourcestaxpayable
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
Drawingexpenseinadvanee
其他负债Otherliabilities
2201待转资产价值Pendingchangeroverassetsvalue
2211预计负债
Anticipationliabilities
长期负债Long-term
Liabilities
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-termaccountpayableduewithinone
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-termspecialpayableduewithinoney
一年后到期的专项应付
Long-termspecialpayableoveroneyear
2341递延税款
Deferraltaxes二、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Withdrawalreserveforbusiness
expansion
314106提取职工奖励及福利基金Withdrawalstaffand
workers'
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Withdrawalothercommon
accumulationfund
314110应付普通股股利CommonStockdividendspayable
314111转作资本（或股本）的普通股股利CommonStock
dividendschangetoassets（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
Retirementallowanee
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
水电取暖费
WaterandSteam
税费
Taxesanddues
租赁费
Rent
管理费
Maintenance
车辆维护费
Vehiclesmaintenance
油料费
培训费
Educationandtraining
接待费
Entertainment
图书、印刷费
Booksandprinting
运费
Transpotation
保险费
Insuraneepremium
支付手续费
Commission
杂费
Sundrycharges
折旧费
Depreciationexpense
机物料消耗
Articleofconsumption
劳动保护费
Laborprotectionfees
季节性停工损失Lossonseasonalitycessation
4107劳务成本Servicecosts五、损益类Profitandloss收
入
Income
业务收入
OPERATINGINCOME
5101主营业务收入Primeoperatingrevenue
产品销售收入Salesrevenue
服务收入Servicerevenue
5102其他业务收入Otheroperatingrevenue
材料销售
Salesmaterials
代购代售
包装物出租Wrappagelease
出让资产使用权收入Remiserightofassetsrevenue
返还所得税
Reimbursementofincometax
其他收入
Otherrevenue
5201投资收益
Investmentincome
短期投资收益Currentinvestmentincome
长期投资收益Long-terminvestmentincome
计提的委托贷款减值准备Withdrawalofentrustloansreserves
5203补贴收入Subsidizerevenue
国家扶持补贴收入Subsidizerevenuefromcountry
其他补贴收入Othersubsidizerevenue
5301营业外收入
NON-OPERATINGINCOME
非货币性交易收益
Non-cashdealincome
现金溢余
Cashoverage
处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit
罚款净收入Netamercementincome
支出Outlay
业务支出Revenuecharges
5401主营业务成本Operatingcosts
产品销售成本Costofgoodssold
服务成本Costofservice
5402主营业务税金及附加Taxandassociatecharge
营业税Salestax
消费税Consumptiontax
城市维护建设税Taxformaintainingandbuildingcities
资源税Resourcestax
土地增值税Incrementtaxonlandvalue
5405其他业务支出Otherbusinessexpense
销售其他材料成本Othercostofmaterialsale
其他劳务成本Othercostofservice
其他业务税金及附加费Othertaxandassociatecharge
费用Expenses
5501营业费用Operatingexpenses
代销手续费Consignmentcommissioncharge
运杂费Transpotation
保险费Insuraneepremium
5502管理费用Adminisstrativeexpenses
职工工资StaffSalaries
修理费Repaircharge
低值易耗摊销Articleofconsumption
办公费Officeallowanee
差旅费Travellingexpense
工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense木畐利费Employeebenefits/welfare
职工教育经费Personneleducation待业保险费Unemploymentinsuranee
劳动保险费Labourinsuranee
医疗保险费Medicalinsuranee
会议费Coferemce
聘请中介机构费Intermediaryorgans咨询费Consultfees
诉讼费Legalcost
业务招待费Businessentertainment
技术转让费Technologytransferfees
矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees
房产税
Housingpropertytax
车船使用税
V
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