會計科目中英文對照及編碼

1、會計科目中英文對照及編碼 一級科目 到 四級科目一級科目二級科目三級科目四級科目代碼名稱代碼名稱代碼名稱代碼名稱英譯1資產(chǎn)assets11 12流動資產(chǎn)current assets111現(xiàn)金及約當(dāng)現(xiàn)金cash and cash equivalents1111庫存現(xiàn)金cash on hand 1112零用金/週轉(zhuǎn)金petty cash/revolving funds 1113 銀行存款cash in banks 1116在途現(xiàn)金cash in transit 1117約當(dāng)現(xiàn)金cash equivalents 1118其他現(xiàn)金及 約當(dāng)現(xiàn)金other cash and cash equivalent

2、s 112短期投資short-term investments1121短期投資 股票short-term investments stock 1122短期投資 短期票券 short-term investments short-term notes and bills 1123 短期投資 政府債券 short-term investments government bonds 1124 短期投資 受益憑證 short-term investments beneficiary certificates 1125 短期投資 公司債 short-term investments corporate

3、bonds 1128短期投資 其他short-term investments other 1129 備抵短期投資跌價損失allowance for reduction of short-term investment to market 113應(yīng)收票據(jù)notes receivable1131應(yīng)收票據(jù)notes receivable 1132應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable 1137應(yīng)收票據(jù) 關(guān)係人 notes receivable related parties 1138 其他應(yīng)收票據(jù) other notes receivable 1139備抵呆帳 應(yīng)收票

4、據(jù) allowance for uncollec- tible accounts notes receivable 114應(yīng)收帳款accounts receivable1141應(yīng)收帳款 accounts receivable 1142應(yīng)收分期帳款 installment accounts receivable 1147應(yīng)收帳款 關(guān)係人 accounts receivable related parties 1149備抵呆帳 應(yīng)收帳款 allowance for uncollec- tible accounts accounts receivable 118其他應(yīng)收款other receivab

5、les1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable 1182應(yīng)收遠(yuǎn)匯款 外幣 forward exchange contract receivable foreign currencies 1183買賣遠(yuǎn)匯折價 discount on forward ex-change contract 1184應(yīng)收收益 earned revenue receivable 1185應(yīng)收退稅款 income tax refund receivable 1187其他應(yīng)收款 關(guān)係人 other receivables related parties 1188其他

6、應(yīng)收款 其他 other receivables other 1189備抵呆帳 其他應(yīng)收款 allowance for uncollec- tible accounts other receivables 121122存貨inventories1211商品存貨 merchandise inventory 1212寄銷商品consigned goods 1213 在途商品goods in transit 1219 備抵存貨跌價損失 allowance for reduction of inventory to market 1221製成品 finished goods 1222寄銷製成品 con

7、signed finished goods 1223副產(chǎn)品 by-products 1224 在製品 work in process 1225委外加工 work in process outsourced 1226原料 raw materials 1227物料 supplies 1228在途原物料 materials and supplies in transit 1229備抵存貨跌價損失 allowance for reduction of inventory to market 125預(yù)付費用prepaid expenses1251預(yù)付薪資prepaid payroll 1252預(yù)付租金p

8、repaid rents 1253 預(yù)付保險費 prepaid insurance 1254用品盤存 office supplies 1255預(yù)付所得稅prepaid income tax 1258其他預(yù)付費用other prepaid expenses 126預(yù)付款項prepayments1261預(yù)付貨款prepayment for purchases 1268其他預(yù)付款項 other prepayments 128129其他流動資產(chǎn)other current assets1281進(jìn)項稅額 VAT paid ( or input tax) 1282留抵稅額 excess VAT paid (

9、or overpaid VAT)1283暫付款 temporary payments 1284代付款 payment on behalf of others 1285員工借支advances to employees 1286存出保證金 refundable deposits 1287受限制存款certificate of deposit-restricted 1291遞延所得稅資產(chǎn) deferred income tax assets 1292遞延兌換損失 deferred foreign exchange losses 1293業(yè)主(股東)往來 owners(stockholders) c

10、urrent account 1294同業(yè)往來current account with others 1298其他流動資產(chǎn)其他 other current assets other 13基金及長期投資funds and long-term investments131基金funds1311償債基金 redemption fund (or sinking fund) 1312改良及擴(kuò)充基金fund for improvement and expansion 1313 意外損失準(zhǔn)備基金 contingency fund 1314退休基金 pension fund 1318其他基金 other fu

11、nds 132長期投資long-term investments1321長期股權(quán)投資long-term equity investments 1322長期債券投資 long-term bond investments 1323長期不動產(chǎn)投資 long-term real estate in-vestments 1324人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 1328其他長期投資 other long-term investments1329備抵長期投資跌價損失 allowance for excess of cost over mar

12、ket value of long-term investments 14 15固定資產(chǎn)property , plant, and equipment141 土地land1411土地 land 1418 土地重估增值land revaluation increments 142土地改良物land improvements1421土地改良物 land improvements 1428 土地改良物 重估增值 land improvements revaluation increments 1429累積折舊 土地改良物 accumulated depreciation land improveme

13、nts 143房屋及建物buildings1431房屋及建物buildings 1438房屋及建物 重估增值 buildings revaluation increments 1439累積折舊 房屋及建物 accumulated depreciation buildings 144146機(jī)(器)具及設(shè)備machinery and equipment1441機(jī)(器)具 machinery 1448 機(jī)(器)具 重估增值 machinery revaluation increments 1449累積折舊 機(jī)(器)具 accumulated depreciation machinery 151租賃資

14、產(chǎn)leased assets1511租賃資產(chǎn) leased assets 1519累積折舊 租賃資產(chǎn) accumulated depreciation leased assets 152租賃權(quán)益改良leasehold improvements1521租賃權(quán)益改良 leasehold improvements 1529累積折舊 租賃權(quán)益改良 accumulated depreciation leasehold improvements 156未完工程及預(yù)付購置設(shè)備款construction in progress and prepayments for equipment1561未完工程 con

15、struction in progress 1562預(yù)付購置設(shè)備款prepayment for equipment 158雜項固定資產(chǎn)miscellaneous property, plant, and equipment1581雜項固定資產(chǎn)miscellaneous property, plant, and equipment 1588 雜項固定資產(chǎn)重估增值 miscellaneous property, plant, and equipment revaluation increments 1589累積折舊 雜項固定資產(chǎn)accumulated depreciation miscellane

16、ous property, plant, and equipment 16遞耗資產(chǎn)depletable assets161遞耗資產(chǎn)depletable assets1611天然資源natural resources 1618天然資源 重估增值natural resources revaluation increments 1619累積折耗 天然資源 accumulated depletion natural resources 17無形資產(chǎn)intangible assets171商標(biāo)權(quán)trademarks1711商標(biāo)權(quán) trademarks 172專利權(quán)patents1721 專利權(quán)paten

17、ts 173特許權(quán)franchise1731特許權(quán) franchise 174著作權(quán)copyright1741著作權(quán) copyright 175電腦軟體computer software1751電腦軟體 computer software cost 176商譽goodwill1761商譽 goodwill 177開辦費organization costs1771開辦費 organization costs 178其他無形資產(chǎn)other intangibles1781遞延退休金成本 deferred pension costs 1782租賃權(quán)益改良 leasehold improvements

18、1788 其他無形資產(chǎn)其他 other intangible assets other 18其他資產(chǎn)other assets181遞延資產(chǎn)deferred assets1811 債券發(fā)行成本deferred bond issuance costs 1812長期預(yù)付租金long-term prepaid rent 1813長期預(yù)付保險費long-term prepaid insurance 1814 遞延所得稅資產(chǎn)deferred income tax assets 1815 預(yù)付退休金 prepaid pension cost 1818其他遞延資產(chǎn)other deferred assets 1

19、82閒置資產(chǎn)idle assets1821閒置資產(chǎn) idle assets 184長期應(yīng)收票據(jù)及款項與催收帳款long-term notes , accounts and overdue receivables1841長期應(yīng)收票據(jù) long-term notes receivable 1842長期應(yīng)收帳款long-term accounts receivable 1843催收帳款 overdue receivables 1847 長期應(yīng)收票據(jù)及款項與催收帳款關(guān)係人long-term notes, accounts and overdue receivables related parties

20、1848其他長期應(yīng)收款項other long-term receivables 1849 備抵呆帳長期應(yīng)收票據(jù)及款項與催收帳款 allowance for uncollectible accounts long-term notes, accounts and overdue receivables 185出租資產(chǎn)assets leased to others1851出租資產(chǎn) assets leased to others 1858出租資產(chǎn) 重估增值 assets leased to others incremental value from revaluation 1859累積折舊 出租資產(chǎn)

21、 accumulated depreciation assets leased to others 186存出保證金refundable deposit1861存出保證金 refundable deposits 188雜項資產(chǎn)miscellaneous assets1881受限制存款 certificate of deposit restricted 1888 雜項資產(chǎn) 其他 miscellaneous assets other 2負(fù)債liabilities21 22流動負(fù)債current liabilities211短期借款short-term borrowings(debt)2111銀行透

22、支 bank overdraft 2112銀行借款bank loan 2114短期借款 業(yè)主 short-term borrowings owners 2115短期借款 員工 short-term borrowings employees 2117 短期借款 關(guān)係人 short-term borrowings related parties 2118短期借款 其他 short-term borrowings other 212應(yīng)付短期票券short-term notes and bills payable2121應(yīng)付商業(yè)本票commercial paper payable 2122 銀行承兌匯

23、票 bank acceptance 2128其他應(yīng)付短期票券 other short-term notes and bills payable 2129 應(yīng)付短期票券折價 discount on short-term notes and bills payable 213應(yīng)付票據(jù)notes payable2131應(yīng)付票據(jù) notes payable 2137應(yīng)付票據(jù) 關(guān)係人notes payable related parties 2138 其他應(yīng)付票據(jù) other notes payable 214應(yīng)付帳款accounts pay able2141應(yīng)付帳款 accounts payable

24、2147應(yīng)付帳款 關(guān)係人accounts payable related parties 216應(yīng)付所得稅income taxes payable2161應(yīng)付所得稅 income tax payable 217應(yīng)付費用accrued expenses2171應(yīng)付薪工accrued payroll 2172應(yīng)付租金 accrued rent payable 2173應(yīng)付利息 accrued interest payable 2174應(yīng)付營業(yè)稅 accrued VAT payable 2175應(yīng)付稅捐 其他accrued taxes payable other 2178其他應(yīng)付費用 other a

25、ccrued expenses payable 218219其他應(yīng)付款other payables2181應(yīng)付購入遠(yuǎn)匯款forward exchange contract payable 2182應(yīng)付遠(yuǎn)匯款 外幣 forward exchange contract payable foreign currencies 2183買賣遠(yuǎn)匯溢價 premium on forward exchange contract 2184應(yīng)付土地房屋款 payables on land and building purchased 2185 應(yīng)付設(shè)備款 Payables on equipment 2187其他應(yīng)

26、付款 關(guān)係人other payables related parties 2191應(yīng)付股利 dividend payable 2192應(yīng)付紅利 bonus payable 2193應(yīng)付董監(jiān)事酬勞compensation payable to directors and supervisors 2198 其他應(yīng)付款 其他 other payables other 226預(yù)收款項advance receipts2261預(yù)收貨款 sales revenue received in advance 2262預(yù)收收入 revenue received in advance 2268其他預(yù)收款 other

27、 advance receipts 227一年或一營業(yè)週期內(nèi)到期長期負(fù)債long-term liabilities -current portion2271一年或一營業(yè)週期內(nèi)到期公司債 corporate bonds payable current portion 2272一年或一營業(yè)週期內(nèi)到期長期借款 long-term loans payable current portion 2273 一年或一營業(yè)週期內(nèi)到期長期應(yīng)付票據(jù)及款項 long-term notes and accounts payable due within one year or one operating cycle 2

28、277 一年或一營業(yè)週期內(nèi)到期長期應(yīng)付票據(jù)及款項關(guān)係人 long-term notes and accounts payables to related parties current portion 2278 其他一年或一營業(yè)週期內(nèi)到期長期負(fù)債 other long-term lia- bilities current portion 228229其他流動負(fù)債other current liabilities2281銷項稅額 VAT received(or output tax) 2283暫收款 temporary receipts 2284代收款 receipts under custod

29、y 2285 估計售後服務(wù)/保固負(fù)債 estimated warranty liabilities 2291遞延所得稅負(fù)債deferred income tax liabilities 2292遞延兌換利益 deferred foreign exchange gain 2293業(yè)主(股東)往來 owners current account 2294同業(yè)往來 current account with others 2298其他流動負(fù)債其他other current liabilities others 23長期負(fù)債long-term liabilities231應(yīng)付公司債corporate bo

30、nds payable2311應(yīng)付公司債 corporate bonds payable 2319應(yīng)付公司債溢(折)價 premium(discount) on corporate bonds payable 232長期借款long-term loans payable2321長期銀行借款 long-term loans payable bank 2324長期借款 業(yè)主long-term loans payable owners 2325長期借款 員工long-term loans payable employees 2327長期借款 關(guān)係人long-term loans payable re

31、lated parties 2328長期借款 其他long-term loans payable other 233長期應(yīng)付票據(jù)及款項long-term notes and accounts payable2331 長期應(yīng)付票據(jù)long-term notes payable 2332長期應(yīng)付帳款long-term accounts pay-able 2333 長期應(yīng)付租賃負(fù)債 long-term capital lease liabilities 2337長期應(yīng)付票據(jù)及款項 關(guān)係人Long-term notes and accounts payable related parties 2338

32、其他長期應(yīng)付款項other long-term payables 234估計應(yīng)付土地增值稅accrued liabilities for land value increment tax2341估計應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able 235應(yīng)計退休金負(fù)債accrued pension liabilities2351應(yīng)計退休金負(fù)債 accrued pension liabilities 238其他長期負(fù)債other long-term liabilities2388其他長期負(fù)債其他other long-ter

33、m liabilities other 28其他負(fù)債other liabilities281遞延負(fù)債deferred liabilities2811遞延收入 deferred revenue 2814 遞延所得稅負(fù)債 deferred income tax liabilities 2818其他遞延負(fù)債other deferred liabilities 286存入保證金deposits received2861存入保證金 guarantee deposit received 288雜項負(fù)債miscellaneous liabilities2888雜項負(fù)債 其他 miscellaneous li

34、abilities other 3業(yè)主權(quán)益owners equity31資本capital311資本（或股本） capital 3111普通股股本capital common stock 3112特別股股本capital preferred stock 3113預(yù)收股本 capital collected in advance 3114待分配股票股利 stock dividends to be distributed 3115資本capital 32資本公積additional paid-in capital321股票溢價 paid-in capital in excess of par 32

35、11普通股股票溢價 paid-in capital in excess of par- common stock 3212特別股股票溢價 paid-in capital in excess of par- preferred stock 323資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation 3231資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluation 324處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets3241處分資產(chǎn)溢價公積 capit

36、al surplus from gain on disposal of assets 325合併公積 capital surplus from business combination 3251合併公積capital surplus from business combination 326受贈公積 donated surplus 3261 受贈公積donated surplus 328其他資本公積 other additional paid-in capital 3281權(quán)益法長期股權(quán)投資資本公積 additional paid-in capital from investee under

37、equity method 3282資本公積 庫藏股票交易 additional paid-in capital treasury stock trans-actions 33保留盈餘(或累積虧損)retained earnings (accumulated deficit)331 法定盈餘公積 legal reserve 3311 法定盈餘公積 legal reserve 332 特別盈餘公積 special reserve 3321 意外損失準(zhǔn)備 contingency reserve 3322改良擴(kuò)充準(zhǔn)備improvement and expansion reserve 3323 償債準(zhǔn)

38、備 special reserve for redemption of liabilities 3328其他特別盈餘公積 other special reserve 335未分配盈餘(或累積虧損) retained earnings-unappropriated (or accumulated deficit) 3351累積盈虧accumulated profit or loss 3352前期損益調(diào)整 prior period adjustments 3353本期損益 net income or loss for current period 34權(quán)益調(diào)整equity adjustments3

39、41長期股權(quán)投資未實現(xiàn)跌價損失 unrealized loss on market value decline of long-term equity investments 3411 長期股權(quán)投資未實現(xiàn)跌價損失 unrealized loss on market value decline of long-term equity investments 342 累積換算調(diào)整數(shù) cumulative translation adjustment 3421 累積換算調(diào)整數(shù) cumulative translation adjustments 343 未認(rèn)列為退休金成本之淨(jìng)損失 net loss

40、not recognized as pension cost 3431未認(rèn)列為退休金成本之淨(jìng)損失net loss not recognized as pension costs 35庫藏股treasury stock351庫藏股 treasury stock 3511庫藏股 treasury stock 36少數(shù)股權(quán)minority interest361少數(shù)股權(quán) minority interest 3611少數(shù)股權(quán) minority interest 4營業(yè)收入operating revenue41銷貨收入sales revenue411銷貨收入 sales revenue 4111銷貨收入

41、sales revenue 4112分期付款銷貨收入installment sales revenue 417銷貨退回 sales return4171銷貨退回 sales return 419銷貨折讓 sales allowances4191 銷貨折讓 sales discounts and allowances 46勞務(wù)收入service revenue461勞務(wù)收入 service revenue 4611勞務(wù)收入 service revenue 47業(yè)務(wù)收入agency revenue471業(yè)務(wù)收入 agency revenue 4711 業(yè)務(wù)收入 agency revenue 48其

42、他營業(yè)收入other operating revenue488其他營業(yè)收入其他 other operating revenue 4888 其他營業(yè)收入其他other operating revenue other 5營業(yè)成本operating costs51銷貨成本cost of goods sold511銷貨成本 cost of goods sold 5111銷貨成本 cost of goods sold 5112分期付款銷貨成本installment cost of goods sold 512進(jìn)貨 purchases5121進(jìn)貨 purchases 5122進(jìn)貨費用 purchase e

43、xpenses 5123 進(jìn)貨退出 purchase returns 5124進(jìn)貨折讓charges on purchased merchandise 513 進(jìn)料 materials purchased 5131進(jìn)料 material purchased 5132進(jìn)料費用charges on purchased material 5133進(jìn)料退出material purchase returns 5134進(jìn)料折讓 material purchase allowances 514直接人工 direct labor 5141直接人工 direct labor 515518製造費用 manufac

44、turing overhead 5151間接人工indirect labor 5152租金支出 rent expense, rent 5153文具用品 office supplies (expense) 5154 旅費travelling expense, travel 5155運費 shipping expenses, freight 5156郵電費 postage (expenses) 5157修繕費 repair(s) and maintenance (expense )5158 包裝費 packing expenses 5161水電瓦斯費 utilities (expense) 516

45、2保險費 insurance (expense) 5163加工費 manufacturing overhead outsourced 5166稅捐taxes 5168 折舊 depreciation expense 5169 各項耗竭及攤提 various amortization 5172伙食費meal (expenses) 5173 職工福利 employee benefits/welfare 5176訓(xùn)練費 training (expense) 5177間接材料 indirect materials 5188其他製造費用 other manufacturing expenses 56勞務(wù)

46、成本製ervice costs561勞務(wù)成本 service costs 5611勞務(wù)成本service costs 57業(yè)務(wù)成本gency costs571業(yè)務(wù)成本 agency costs 5711業(yè)務(wù)成本 agency costs 58其他營業(yè)成本other operating costs588其他營業(yè)成本其他 other operating costs-other 5888 其他營業(yè)成本其他other operating costs other 6營業(yè)費用operating expenses61推銷費用selling expenses615618推銷費用 selling expense

47、s 6151薪資支出 payroll expense 6152租金支出 rent expense, rent 6153文具用品 office supplies (expense) 6154旅費travelling expense, travel 6155運費 shipping expenses, freight 6156郵電費 postage (expenses) 6157修繕費 repair(s) and maintenance (expense) 6159廣告費 advertisement expense, advertisement 6161 水電瓦斯費 utilities (expen

48、se) 6162保險費 insurance (expense) 6164交際費 entertainment (expense) 6165捐贈 donation (expense) 6166稅捐taxes 6167呆帳損失loss on uncollectible accounts 6168 折舊 depreciation expense 6169各項耗竭及攤提 various amortization 6172伙食費 meal (expenses) 6173職工福利 employee benefits/welfare 6175 傭金支出 commission (expense) 6176訓(xùn)練費 training (expense) 6188其他推銷費用 other selling expenses 62管理及總務(wù)費用general & administrative expenses625628管理及總務(wù)費用 general & administrative expenses 6251薪資支出 payroll expense 6252租金支出 rent expense, rent 6253文具用品 office supplies 6254旅費 travelling expense, t