会计科目中英文对照表
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