香港公司做帐基本会计科目

会计科目中英文对照（附四） 代码       名称 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -其它 short-term investments - other 1124 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1133 应收票据 -关系人 notes receivable - related parties 1134 其它应收票据 other notes receivable 114 应收账款 accounts receivable 1141 应收账款 accounts receivable 1142 应收账款 -关系人 accounts receivable - related parties 1143 其它应收款 other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1221 原料 raw materials 1227 物料 supplies 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1262 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1291 业主(股东)往来 owners(stockholders) current account 1292 同业往来 current account with others 1293 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1315 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 其它长期投资 other long-term investments 14~ 15 固定资产 property 141 土地 land 1411 土地 land 142 房屋及建物 buildings 1421 房屋及建物 buildings 143 机(器)具及设备 machinery and equipment 1431 机(器)具 machinery 17 无形资产 intangible assets 18 其它资产 other assets 2 负债 liabilities 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft  2112 银行借款 bank loan  2113 短期借款 -关系人 short-term borrowings- related parties  2114 短期借款 -其它  short-term borrowings - other  212 应付票据 notes payable 2121 应付票据 notes payable  2122 应付票据 -关系人 notes payable - related parties  213 应付账款 accounts pay able 2131 应付账款  accounts payable  2132 应付账款 -关系人 accounts payable - related parties  2133 其它应付款 other payables 214 预收款项  advance receipts  2141 预收货款  sales revenue received in advance  2142 预收收入  revenue received in advance  2143 其它预收款  other advance receipts  23 其它负债 other liabilities 231 递延负债 deferred liabilities 232 存入保证金 deposits received 2321 存入保证金  guarantee deposit received  3 业主权益 owners equity 31 资本 capital 311 资本（或股本）  capital  32 资本公积 additional paid-in capital 33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 34 权益调整 equity adjustments 4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入  sales revenue  4111 销货收入 sales revenue  4112 分期付款销货收入 installment sales revenue  417 销货退回  sales return 4171 销货退回 sales return  419 销货折让  sales allowances 4191  销货折让 sales discounts and allowances  46 劳务收入 service revenue 461 劳务收入 service revenue  4611 劳务收入  service revenue  47 业务收入 agency revenue 471 业务收入 agency revenue  4711  业务收入  agency revenue  48 其它营业收入 other operating revenue 488 其它营业收入-其它  other operating revenue  4888 其它营业收入-其它 other operating revenue - other 5 营业成本 operating costs 51 销货成本 cost of goods sold 511 销货成本 cost of goods sold  5111 销货成本 cost of goods sold  5112 分期付款销货成本 installment cost of goods sold  512 进货 purchases 5121 进货  purchases  5122 进货费用 purchase expenses  5123  进货退出  purchase returns  5124 进货折让 charges on purchased merchandise  513  进料  materials purchased  5131 进料 material purchased  5132 进料费用 charges on purchased material  5133 进料退出 material purchase returns  5134 进料折让 material purchase allowances  514 直接人工  direct labor  5141 直接人工 direct labor  515~518 制造费用  manufacturing overhead  5151 间接人工 indirect labor  5152 租金支出  rent expense . rent  5153 文具用品  office supplies (expense)  5154  旅费 traveling expense . travel  5155 运费 shipping expenses .freight  5156 邮电费  postage (expenses)  5157 修缮费  repair(s) and maintenance (expense ) 5158  包装费 packing expenses  5161 水电瓦斯费 utilities (expense)  5162 保险费 insurance (expense)  5163 加工费  manufacturing overhead - outsourced  5166 税捐 taxes  5168  折旧  depreciation expense  5169  各项耗竭及摊提  various amortization  5172 伙食费 meal (expenses)  5173  职工福利  employee benefits/welfare  5176 训练费 training (expense)  5177 间接材料  indirect materials  5188 其它制造费用  other manufacturing expenses  56 劳务成本制 service costs 561 劳务成本 service costs  5611 劳务成本 service costs  57 业务成本 agency costs 571 业务成本 agency costs  5711 业务成本  agency costs  58 其它营业成本 other operating costs 588 其它营业成本-其它  other operating costs-other  5888  其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses 61 推销费用 selling expenses 615~618 推销费用  selling expenses  6151 薪资支出  payroll expense  6152 租金支出 rent expense, rent  6153 文具用品  office supplies (expense)  6154 旅费 traveling expense, travel  6155 运费 shipping expenses, freight  6156 邮电费 postage (expenses)  6157 修缮费  repair(s) and maintenance (expense)  6159 广告费 advertisement expense, 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 loss on uncollectible accounts  6168  折旧  depreciation expense  6169 各项耗竭及摊提  various amortization  6172 伙食费  meal (expenses)  6173 职工福利  employee benefits/welfare  6175  佣金支出 commission (expense)  6176 训练费  training (expense)  6188 其它推销费用 other selling expenses  62 管理及总务费用 general & administrative expenses 625~628 管理及总务费用 general & administrative expenses  6251 薪资支出  payroll expense  6252 租金支出  rent expense, rent  6253 文具用品  office supplies  6254 旅费  traveling expense, travel  6255 运费 shipping expenses, freight  6256 邮电费 postage (expenses)  6257 修缮费 repair(s) and maintenance (expense)  6259 广告费  advertisement expense, 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 loss on uncollectible accounts  6268 折旧  depreciation expense  a 6269 各项耗竭及摊提  various amortization  6271 外销损失  loss on export sales  6272  伙食费  meal (expenses)  6273 职工福利 employee benefits/welfare  6274 研究发展费用 research and development expense  6275 佣金支出  commission (expense)  6276 训练费  training (expense)  6278 劳务费 professional service fees  6288 其它管理及总务费用 other general and administrative expenses  63 研究发展费用 research and development expenses 635~638 研究发展费用  research and development expenses  6351 薪资支出  payroll expense  6352 租金支出  rent expense, rent  6353  文具用品 office supplies  6354 旅费 tra traveling expense, travel  6355 运费  shipping expenses, freight  6356 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  （招待费） entertainment (expense)  6366 税捐  taxes  6368 折旧 depreciation expense  6369 各项耗竭及摊提 various amortization  6372 伙食费 meal (expenses)  6373 职工福利 employee benefits/welfare  6376 训练费 training (expense)  6378 其它研究发展费用  other research and development expenses  7 营业外收入及费用 non-operating revenue and expenses, other income(expense) 71~74 营业外收入 non-operating revenue 711 利息收入   interest revenue 7111 利息收入  interest revenue/income  712  投资收益  investment income  7121 权益法认列之投资收益 investment income recognized under equity method  7122 股利收入  dividends income  7123 短期投资市价回升利益  gain on market price recovery of short-term investment  713 兑换利益  foreign exchange gain 7131 兑换利益 foreign exchange gain  714 其它营业外收入 other non-operating revenue 7141 租金收入  rent revenue/income  7142 佣金收入  commission revenue/income  715 兑换损失  foreign exchange loss  7151 兑换损失 foreign exchange loss  5