财务会计中英文会计科目.docx
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财务会计中英文会计科目
4营业收入operatingrevenue
41销货收入salesrevenue
411销货收入salesrevenue
4111销货收入salesrevenue
4112分期付款销货收入installmentsalesrevenue
417销货退回salesreturn
4171销货退回salesreturn
419销货折让salesallowances
4191销货折让salesdiscountsandallowances
46劳务收入servicerevenue
461劳务收入servicerevenue
4611劳务收入servicerevenue
47业务收入agencyrevenue
471业务收入agencyrevenue
4711业务收入agencyrevenue
48其它营业收入otheroperatingrevenue
488其它营业收入-其它otheroperatingrevenue
4888其它营业收入-其它otheroperatingrevenue-other
5营业成本operatingcosts
51销货成本costofgoodssold
511
销货成本costofgoodssold
5111
销货成本costofgoodssold
5112
分期付款销货成本installmentcostofgoodssold
512进货purchases
5121
进货purchases
5122
进货费用purchaseexpenses
5123
进货退出purchasereturns
5124
进货折让chargesonpurchasedmerchandise
513进料materialspurchased
5131
进料materialpurchased
5132
进料费用chargesonpurchasedmaterial
5133
进料退出materialpurchasereturns
5134
进料折让materialpurchaseallowances
514直接人工directlabor
5141
直接人工directlabor
515~518制造费用manufacturingoverhead
5151
间接人工indirectlabor
5152
租金支出rentexpense,rent
5153
文具用品officesupplies（expense）
5154
旅费travellingexpense,travel
5155
运费shippingexpenses,freight
5156邮电费postage（expenses）
5157修缮费repair（s）andmaintenance（expense）
5158包装费packingexpenses
5161水电瓦斯费utilities（expense）
5162保险费insurance（expense）
5163加工费manufacturingoverhead-outsourced
5166税捐taxes
5168折旧depreciationexpense
5169各项耗竭及摊提variousamortization
5172伙食费meal（expenses）
5173职工福利employeebenefits/welfare
5176训练费training（expense）
5177间接材料indirectmaterials
5188其它制造费用othermanufacturingexpenses
56劳务成本制ervicecosts
561劳务成本servicecosts
5611劳务成本servicecosts
57业务成本gencycosts
571业务成本agencycosts
5711业务成本agencycosts
58其它营业成本otheroperatingcosts
588其它营业成本-其它otheroperatingcosts-other
5888其它营业成本-其它otheroperatingcosts-other
6营业费用operatingexpenses
61推销费用sellingexpenses
615~618推销费用sellingexpenses
6151薪资支出payrollexpense
6152租金支出rentexpense,rent
6153文具用品officesupplies（expense）
6154旅费travellingexpense,travel
6155运费shippingexpenses,freight
6156邮电费postage（expenses）
6157修缮费repair（s）andmaintenance（expense）
6159广告费advertisementexpense,advertisement
6161水电瓦斯费utilities（expense）
6162保险费insurance（expense）
6164交际费entertainment（expense）
6165捐赠donation（expense）
6166税捐taxes
6167呆帐损失lossonuncollectibleaccounts
6168折旧depreciationexpense
6169各项耗竭及摊提variousamortization6172伙食费meal（expenses）
6173职工福利employeebenefits/welfare
6175佣金支出commission（expense）
6176训练费training（expense）
6188其它推销费用othersellingexpenses
62管理及总务费用general&administrativeexpenses
625~628管理及总务费用general&administrativeexpenses
6251薪资支出payrollexpense
6252租金支出rentexpense,rent
6253文具用品officesupplies
6254旅费travellingexpense,travel
6255运费shippingexpenses,freight
6256邮电费postage（expenses）
6257修缮费repair（s）andmaintenance（expense）
6259广告费advertisementexpense,advertisement
6261水电瓦斯费utilities（expense）
6262保险费insurance（expense）
6264交际费entertainment（expense）
6265捐赠donation（expense）
6266税捐taxes
6267呆帐损失lossonuncollectibleaccounts
6268折旧depreciationexpensea
6269各项耗竭及摊提variousamortization
6271外销损失lossonexportsales
6272伙食费meal（expenses）
6273职工福利employeebenefits/welfare
6274研究发展费用researchanddevelopmentexpense
6275佣金支出commission（expense）
6276训练费training（expense）
6278劳务费professionalservicefees
6288其它管理及总务费用othergeneralandadministrativeexpenses
63研究发展费用researchanddevelopmentexpenses
635~638研究发展费用researchanddevelopmentexpenses
6351薪资支出payrollexpense
6352租金支出rentexpense,rent
6353文具用品officesupplies
6354旅费travellingexpense,travel
6355运费shippingexpenses,freight
6356邮电费postage（expenses）
6357修缮费repair（s）andmaintenance（expense）
6361水电瓦斯费utilities（expense）
6362保险费insurance（expense）
6364交际费entertainment（expense）
6366税捐taxes
6368折旧depreciationexpense
6369各项耗竭及摊提variousamortization
6372伙食费meal（expenses）
6373职工福利employeebenefits/welfare
6376训练费training（expense）
6378其它研究发展费用otherresearchanddevelopmentexpenses
7营业外收入及费用non-operatingrevenueandexpenses,otherincome（expense）
71~74营业外收入non-operatingrevenue
711利息收入interestrevenue
7111利息收入interestrevenue/income
712投资收益investmentincome
7121权益法认列之投资收益investmentincomerecognizedunderequitymethod
7122股利收入dividendsincome
7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment
713兑换利益foreignexchangegain
7131兑换利益foreignexchangegain
714处分投资收益gainondisposalofinvestments
7141处分投资收益gainondisposalofinvestments
715处分资产溢价收入gainondisposalofassets
7151处分资产溢价收入gainondisposalofassets
748其它营业外收入othernon-operatingrevenue
7481捐赠收入donationincome
7482租金收入rentrevenue/income
7483佣金收入commissionrevenue/income
7484出售下脚及废料收入revenuefromsaleofscraps
7485存货盘盈gainonphysicalinventory
7486存货跌价回升利益gainfrompricerecoveryofinventory
7487坏帐转回利益gainonreversalofbaddebts
7488其它营业外收入-其它othernon-operatingrevenue-otheritems
75~78营业外费用non-operatingexpenses
751利息费用interestexpense
7511利息费用interestexpense
752投资损失investmentloss
7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod
7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket
753兑换损失foreignexchangeloss
7531兑换损失foreignexchangeloss
754处分投资损失lossondisposalofinvestments
7541处分投资损失lossondisposalofinvestments
755处分资产损失lossondisposalofassets
7551处分资产损失lossondisposalofassets
788其它营业外费用othernon-operatingexpenses
7881停工损失lossonworkstoppages
7882灾害损失casualtyloss
7885存货盘损lossonphysicalinventory
7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories
7888其它营业外费用-其它othernon-operatingexpenses-other
8所得税费用（或利益）incometaxexpense（orbenefit）
（orbenefit）
（orbenefit）
81所得税费用（或利益）incometaxexpense
811所得税费用（或利益）incometaxexpense
8111所得税费用（或利益）
incometaxexpense
（orbenefit）
9非经常营业损益nonrecurringgainorloss
91停业部门损益gain（loss）fromdiscontinuedoperations
911停业部门损益-停业前营业损益income（loss）fromoperationsofdiscontinuedsegments
9111停业部门损益-停业前营业损益income（loss）fromoperationsofdiscontinuedsegment
912停业部门损益-处分损益gain（loss）fromdisposalofdiscontinuedsegments
9121停业部门损益-处分损益gain（loss）fromdisposalofdiscontinuedsegment
92非常损益extraordinarygainorloss
921非常损益extraordinarygainorloss
9211非常损益extraordinarygainorloss
93会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples
931会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples
9311会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples
94少数股权净利minorityinterestincome
941少数股权净利minorityinterestincome
9411少数股权净利minorityinterestincome
中国会计科目的中英文对照
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中国会计科目的中英文对照
、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/CGuaranteedeposits
'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Dividendreceivable1122应收利息Interestreceivable
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'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
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Technic
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