新会计准则会计科目中英文对照表Word格式文档下载.docx

1、1251委托加工物资1261委托代销商品1271受托代销商品basis1281存货跌价准备商业承兑汇票 Trade acceptaneeDivide nd receivableIn terest receivableOther no tes receivableBad debt reservesAdvanee moneyCover deficit by state subsidies of receivableInven toriesSupplies purchas ingRaw materialsWrappageLow-value con sumptio n goodsMaterials c

2、ost varia nceSemi-F ini shed goodsFini shed goodsDifferences between purchasing and selling priceWork in process - outsourcedTrust to and sell the goods on a commissi on basisCommissi oned and sell the goods on a commissi onInven tory falli ng price reserves1291 分期收款发出商品 Collect money and send out t

3、he goods by stages1301 待摊费用 Deferred and prepaid expe nses长期投资 Lon g-term inv estme nt1401长期股权投资 Lo ng-term in vestme nt o n stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402长期债权投资 Lo ng-term in vestme nt o n bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other in

4、vestment on bonds1421 长期投资减值准备 Lon g-term inv estme nts depreciatio n reserves 股权投资减值准备 Stock rights inv estme nt depreciati on reserves 债权投资减值准备 Bcreditors rights investment depreciation reserves 1431 委托贷款 En trust loa ns143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资

5、产 Fixed assets房屋 Buildi ng建筑物 Structure机器设备 Machi nery equipme nt运输设备 Tran sportatio n facilities1502 累计折旧 Accumulated depreciatio n1505 固定资产减值准备 Fixed assets depreciati on reserves 房屋、建筑物减值准备 Buildi ng/structure depreciati on reserves 机器设备减值准备 Machi nery equipme nt depreciati on reserves 1601 工程物资

6、Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayme nts for equipme nt160104 为生产准备的工具及器具 Preparative in strume nts andimplement for fabricate 1603 在建工程 Con structi on-i n-process安装工程 Erecti on works在安装设备 Erect ing equipme nt-i n-

7、process技术改造工程 Technical innovation project 大修理工程 Gen eral overhaul project1605 在建工程减值准备 Con structi on-i n-process depreciatio n reserves1801无形资产专利权非专利技术商标权1701 固定资产清理 Liquidatio n of fixed assetsIntan gible assetsPate ntsNon-Pate ntsTrademarks, Trade n ames著作权 Copyrights土地使用权 Ten ure商誉 Goodwill1805

8、 无形资产减值准备 In ta ngible Assets depreciati on reserves专利权减值准备 Pate nt rights depreciati on reserves商标权减值准备 trademark rights depreciati on reserves1815 未确认融资费用 Un ack no wledged finan cial charges待处理财产损溢 Wait deal assets loss or in come1901 长期待摊费用 Lon g-term deferred and prepaid expe nses1911 待处理财产损溢 W

9、ait deal assets loss or in come191101 待处理流动资产损溢 Wait deal intan gible assets loss or in come191102 待处理固定资产损溢 Wait deal fixed assets loss orin come二、负债类 Liability短期负债 Curre nt liability2101 短期借款 Short-term borrow ing2111 应付票据 Notes payable2121 应付账款 Accou nt payable2131预收账款Deposit received2141代销商品款Pro

10、xy sale goods reve nue2151应付工资Accrued wages2153应付福利费Accrued welfarism2161应付股利Divide nds payable2171应交税金Tax payable217101 应交增值税 value added tax payable21710101进项税额 Withholdings on VAT21710102已交税金Paying tax21710103转出未交增值税 Un paid VAT cha ngeover21710104减免税款 Tax deduction21710105销项税额 Substituted money

11、on VAT21710106出口退税 Tax reimbursement for export21710107进项税额转出 Cha ngeover with noldi ngs onVAT21710108出口抵减内销产品应纳税额 Export deductdomestic sales goods tax21710109转出多交增值税 Overpaid VAT cha ngeover21710110未交增值税Un paid VAT217102 应父营业税 Business tax payable217103 应父消费税 Consumption tax payable217104 应父资源税 Re

12、sources tax payable217105 应交所得税 In come tax payable217106 应交土地增值税 In creme nt tax on land value payable217107 应交城市维护建设税 Tax for mai ntai ning and buildi ng cities payable217108 应交房产税 Housi ng property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license plate t

13、ax（VVULPT） payable217111 应交个人所得税 Perso nal in come tax payable2176其他应交款Other fund in con formity with pay ing2181 其他应付款 Other payables2191预提费用Draw ing expe nse in adva nee其他负债 Other liabilities2201 待转资产价值 Pending cha ngerover assets value2211预计负债Anticipation liabilities长期负债 Lon g-termLiabilities2301

14、长期借款Lon g-term loa ns一年内到期的长期借款Lon g-term loa ns due withi n one year一年后到期的长期借款Lon g-term loa ns due over one year2311应付债券Bonds payable231101债券面值Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Lon g-term accou nt payable 应付融资租赁款 Ac

15、crued financial lease outlay一年内到期的长期应付Lon g-term acco unt payable due withi n one一年后到期的长期应付Lon g-term acco unt payable over one year2331专项应付款Special payable一年内到期的专项应付Lon g-term special payable due withi n one y一年后到期的专项应付Lon g-term special payable over one year2341递延税款Deferral taxes二、所有者权益类OWNERS EQU

16、ITY 资本 Capita3101 实收资本（或股本）Paid-up capital（or stock） 实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Inv estme nt Returned公积3111资本公积Capital reserve311101 资本（或股本）溢价 Cpital（or Stock） premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve311103 股权投资准备 Stock right investment reserves311105 拨款转入 All

17、ocate sums cha ngeover in311106 外币资本折算差额 Foreig n curre ncy capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 En terprise expe nsion fund312106

18、利润归还投资 Profits capitalizad on return of in vestme nt 利润 Profits3131 本年利润 Curre nt year profits3141 利润分配 Profit distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 W

19、ithdrawal reserve for busi nessexpa nsion314106 提取职工奖励及福利基金 Withdrawal staff andworkers bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of inv estme nt314108 应付优先股股利 Preferred Stock divide nds payable314109 提取任意盈余公积 Withdrawal other com monaccumulati on fund314110 应付普通股股利 Com mon S

20、tock divide nds payable314111 转作资本（或股本）的普通股股利 Common Stockdivide nds cha nge to assets（or stock）314115 未分配利润 Un distributed profit 四、成本类 Cost4101 生产成本 Cost of man ufacture410101 基本生产成本 Base cost of manu facture410102 辅助生产成本 Auxiliary cost of manufacture4105制造费用Manu facturi ng overhead材料费Materials管理人

21、员工资Executive Salaries奖金Wages退职金Retireme nt allowa nee补贴Bon us外保劳务费Outsourc ing fee福利费Employee ben efits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Corresp ondence电话费水电取暖费Water and Steam税费Taxes and dues租赁费Re nt管理费Maintenance车辆维护费Vehicles maintenance油料费培训费Educati on and training接

22、待费En terta inment图书、印刷费Books and printing运费Tran spotati on保险费In sura nee premium支付手续费Commissi on杂费Sundry charges折旧费Depreciatio n expe nse机物料消耗Article of con sumpti on劳动保护费Labor protecti on fees季节性停工损失 Loss on seas on ality cessati on4107 劳务成本 Service costs五、损益类 Profit and loss 收入In come业务收入OPERATING

23、 INCOME5101 主营业务收入 Prime operati ng revenue产品销售收入Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税Reimburseme nt of i ncome tax其他收入Other reve nue5201投资收益Inv estme nt in come短期投资收益 Current inv e

24、stme nt in come长期投资收益 Lon g-term inv estme nt in come计提的委托贷款减值准备 Withdrawal of e ntrust loa ns reserves5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize reve nue from country其他补贴收入 Other subsidize revenue5301营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal in come现金溢余Cash overage处置固定资产净收益 Net in come on d

25、isposal of fixed assets 出售无形资产收益 In come on sales of i nta ngible assets 固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amerceme nt in come支出 Outlay业务支出 Reve nue charges5401主营业务成本Operati ng costs产品销售成本 Cost of goods sold服务成本 Cost of service5402主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Con su

26、mpti on tax城市维护建设税 Tax for maintaining and buildi ng cities资源税 Resources tax土地增值税 In creme nt tax on land value5405 其他业务支出 Other busi ness expe nse销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expe nses5501 营业费用 Operati ng expe nses代销手续费

27、Con sig nment commissi on charge运杂费 Tran spotati on保险费 In sura nee premium5502 管理费用 Adm ini sstrative expe nses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowa nee差旅费 Travell ing expe nse工会经费 Labour union expe nditure 研究与开发费 Research and developme nt expe nse 木畐利费 E

28、mployee ben efits/welfare职工教育经费Perso nnel educati on 待业保险费 Un employme nt in sura nee劳动保险费 Labour in sura nee医疗保险费 Medical in sura nee会议费 Coferemce聘请中介机构费 In termediary orga ns 咨询费 Con sult fees诉讼费 Legal cost业务招待费 Busin ess en terta inment技术转让费 Tech no logy transfer fees矿产资源补偿费 Mi neral resources compe nsati on fees 排污费 Polluti on discharge fees房产税Hous ing property tax车船使用税V