财务会计中英文会计科目.docx

1、财务会计中英文会计科目4营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46劳务收入 service revenue461 劳务收入 service revenue4611 劳务

2、收入 service revenue47业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48其它营业收入 other operating revenue488 其它营业收入 - 其它 other operating revenue4888 其它营业收入 - 其它 other operating revenue - other5营业成本 operating costs51 销货成本 cost of goods sold511销货成本 cost of goods sold5111销货成本 cost of goods

3、 sold5112分期付款销货成本 installment cost of goods sold512 进货 purchases5121进货 purchases5122进货费用 purchase expenses5123进货退出 purchase returns5124进货折让 charges on purchased merchandise513 进料 materials purchased5131进料 material purchased5132进料费用 charges on purchased material5133进料退出 material purchase returns5134进

4、料折让 material purchase allowances514 直接人工 direct labor5141直接人工 direct labor515518 制造费用 manufacturing overhead5151间接人工 indirect labor5152租金支出 rent expense, rent5153文具用品 office supplies ( expense )5154旅费 travelling expense, travel5155运费 shipping expenses, freight5156邮电费 postage (expenses )5157修缮费 repai

5、r ( s ) and maintenance ( expense )5158包装费 packing expenses5161水电瓦斯费 utilities ( expense )5162保险费 insurance ( expense )5163加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal ( expenses )5173 职工福利 employee benefits/welfare517

6、6 训练费 training (expense )5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58其它营业成本 other operating costs588 其它营业成本 - 其它 other operating costs-other5888 其它营

7、业成本 - 其它 other operating costs - other6营业费用 operating expenses61推销费用 selling expenses615618 推销费用 selling expenses6151薪资支出 payroll expense6152租金支出 rent expense, rent6153文具用品 office supplies ( expense )6154旅费 travelling expense, travel6155运费 shipping expenses, freight6156邮电费 postage (expenses )6157修缮费

8、 repair ( s ) and maintenance ( expense )6159 广告费 advertisement expense, advertisement6161 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 taxes6167呆帐损失 loss on uncollectible accounts6168折旧 depreciation expense6169各项耗竭及摊提 va

9、rious amortization 6172 伙食费 meal ( expenses )6173 职工福利 employee benefits/welfare6175 佣金支出 commission ( expense )6176 训练费 training (expense )6188 其它推销费用 other selling expenses62管理及总务费用 general & administrative expenses625628 管理及总务费用 general & administrative expenses6251薪资支出 payroll expense6252租金支出 re

10、nt expense, rent6253文具用品 office supplies6254旅费 travelling expense, travel6255运费 shipping expenses,freight6256邮电费 postage (expenses )6257修缮费 repair ( s ) and maintenance ( expense )6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities ( expense )6262 保险费 insurance ( expense )6264交际费 enter

11、tainment ( expense )6265捐赠 donation ( expense )6266税捐 taxes6267呆帐损失 loss on uncollectible accounts6268折旧 depreciation expense a6269各项耗竭及摊提 various amortization6271外销损失 loss on export sales6272伙食费 meal ( expenses )6273职工福利 employee benefits/welfare6274研究发展费用 research and development expense6275佣金支出 c

12、ommission ( expense )6276训练费 training (expense )6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses63研究发展费用 research and development expenses635638 研究发展费用 research and development expenses6351薪资支出 payroll expense6352租金支出 rent expense, rent6353文具用品 office suppli

13、es6354旅费 travelling expense, travel6355运费 shipping expenses, freight6356邮电费 postage (expenses )6357修缮费 repair ( s ) and maintenance ( expense )6361 水电瓦斯费 utilities ( expense )6362 保险费 insurance ( expense )6364 交际费 entertainment ( expense )6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various

14、 amortization6372 伙食费 meal ( expenses )6373 职工福利 employee benefits/welfare6376 训练费 training (expense )6378 其它研究发展费用 other research and development expenses7营业外收入及费用 non-operating revenue and expenses, other income ( expense )7174 营业外收入 non-operating revenue711利息收入 interest revenue7111 利息收入 interest

15、revenue/income712投资收益 investment income7121权益法认列之投资收益 investment income recognized under equity method7122股利收入 dividends income7123短期投资市价回升利益 gain on market price recovery of short-term investment713兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714处分投资收益 gain on disposal of investments714

16、1 处分投资收益 gain on disposal of investments715处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481捐赠收入 donation income7482租金收入 rent revenue/income7483佣金收入 commission revenue/income7484出售下脚及废料收入 revenue from sale of scraps7485存货盘盈 gain on

17、 physical inventory7486存货跌价回升利益 gain from price recovery of inventory7487坏帐转回利益 gain on reversal of bad debts7488其它营业外收入 - 其它 other non-operating revenue- other items75 78 营业外费用 non-operating expenses751利息费用 interest expense7511 利息费用 interest expense752投资损失 investment loss7521 权益法认列之投资损失 investment

18、loss recog- nized under equity method7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market753兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755处分资产损失 loss on disposal of assets75

19、51 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operat ing expe nses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885存货盘损 loss on physical inven tory7886存货跌价及呆滞损失 loss for market price decli ne and obsolete and slow-movi ng inven tories7888 其它营业外费用 -其它 other non-operating expense

20、s- other8所得税费用(或利益) in come tax expe nse ( or ben efit )(or ben efit )(or ben efit )81 所得税费用（或利益） in come tax expense811 所得税费用（或利益） in come tax expense8111 所得税费用（或利益）in come tax expe nse(or ben efit )9非经常营业损益 nonrecurring gain or loss91停业部门损益 gain (loss) from disc on ti nued operati ons911 停业部门损益 -停

21、业前营业损益 in come ( loss) from operati ons of disco nti nued segme nts9111 停业部门损益 -停业前营业损益 in come ( loss) from operati ons of disco nti nued segme nt912 停业部门损益 -处分损益 gain (loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain (loss) from disposal of discontinued segment92非常损益 extraordinary

22、 gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gai n or loss93会计原则变动累积影响数 cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of cha nges in accou nti ng prin ciples9311 会计原则变动累积影响数 cumulative effect of cha nges in accou nting prin ciples94

23、少数股权净利 mi nority in terest in come941 少数股权净利 minority in terest in come9411 少数股权净利 min ority in terest in come中国会计科目的中英文对照返回中国会计科目的中英文对照、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash

24、 in bank100902 银行本票 Cashiers cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investment

25、s - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable1131 应收账款 Account receivable113

26、3 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241

27、自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling

28、price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201

29、债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditors rights investment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest1431

30、03 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值

31、准备 Machinery equipment depreciation reserves 1601 工程物资 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 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technic