(新准则)中英文会计科目对照

中英文会计科目对照表参考

中国会计科目中英文对照

代码 名称 代码 名称 代码 名称 代码 名称 英 译

1 资产 aets

11~ 12 流动资产 current aets

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 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents

1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investmenthort-term notes and bills 1123 短期投资 -政府债券 short-term investmentsbeneficiary certificates 1125 短期投资 -公司债 short-term investmentsother

1129 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

1137 应收票据 -关系人 notes receivablerelated parties

1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accountsforeign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款related parties 1188 其它应收款other

1189 备抵呆帐other receivables

121~122 存货 inventories

1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods

1222 寄销制成品 consigned finished goods 1223 副产品 by-products

1224 在制品 work in proce

1225 委外加工 work in proceother 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 1318 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 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments

1329 备抵长期投资跌价损失 allowance for exce of cost over market value of long-term investments

14~ 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land

1418 土地-重估增值 landrevaluation increments 1429 累积折旧 -土地改良物 accumulated depreciationbuildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery

1448 机(器)具 -重估增值 machinerymachinery 151 租赁资产 leased aets 1511 租赁资产 leased aets

1519 累积折旧 -租赁资产 accumulated depreciationleasehold improvements 156 未完工程及预付购置设备款 construction in progre and prepayments for equipment

1561 未完工程 construction in progre

1562 预付购置设备款 prepayment for equipment

158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment

1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment

16 递耗资产 depletable aets 161 递耗资产 depletable aets 1611 天然资源 natural resources 1618 天然资源 -重估增值 natural resources -revaluation increments 1619 累积折耗 -天然资源 accumulated depletionother 18 其它资产 other aets

181 递延资产 deferred aets

1811 债券发行成本 deferred bond iuance costs 1812 长期预付租金 long-term prepaid rent

1813 长期预付保险费 long-term prepaid insurance 1814 递延所得税资产 deferred income tax aets 1815 预付退休金 prepaid pension cost 1818 其它递延资产 other deferred aets 182 闲置资产 idle aets

1821 闲置资产 idle aets

184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables

1841 长期应收票据 long-term notes receivable 1842 长期应收帐款 long-term accounts receivable 1843 催收帐款 overdue receivables

1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties

1848 其它长期应收款项 other long-term receivables

1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accountsincremental value from revaluation

1859 累积折旧 -出租资产 accumulated depreciationrestricted 1888 杂项资产 -其它 miscellaneous aetsowners 2115 短期借款 -员工 short-term borrowingsother 212 应付短期票券 short-term notes and bills payable

2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance

2128 其它应付短期票券 other short-term notes and bills payable

2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable

2131 应付票据 notes payable

2137 应付票据 -关系人 notes payablerelated parties 216 应付所得税 income taxes payable

2161 应付所得税 income tax payable 217 应付费用 accrued expenses

2171 应付薪工 accrued payroll 2172 应付租金 accrued rent payable 2173 应付利息 accrued interest payable 2174 应付营业税 accrued VAT payable

2175 应付税捐 -其它 accrued taxes payable- other 2178 其它应付费用 other accrued expenses payable 218~219 其它应付款 other payables

2181 应付购入远汇款 forward exchange contract payable

2182 应付远汇款 -外币 forward exchange contract payablerelated parties 2191 应付股利 dividend payable 2192 应付红利 bonus payable

2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payablescurrent portion 2272 一年或一营业周期内到期长期借款 long-term loans payablecurrent portion

2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilitiesothers 23 长期负债 long-term liabilities

231 应付公司债 corporate bonds payable

2311 应付公司债 corporate bonds payable

2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable

2321 长期银行借款 long-term loans payableowners 2325 长期借款 -员工 long-term loans payablerelated parties 2328 长期借款 -其它 long-term loans payablerelated parties

2338 其它长期应付款项 other long-term payables 234 估计应付土地增值税 accrued liabilities for land value increment tax

2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 235 应计退休金负债 accrued pension liabilities

2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities

2388 其它长期负债-其它 other long-term liabilitiesother 3 业主权益 owners\' equity

31 资本 capital

311 资本（或股本） capital

3111 普通股股本 capitalpreferred stock 3113 预收股本 capital collected in advance

3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital

32 资本公积 additional paid-in capital

321 股票溢价 paid-in capital in exce of par

3211 普通股股票溢价 paid-in capital in exce of par- common stock 3212 特别股股票溢价 paid-in capital in exce of par- preferred stock 323 资产重估增值准备 capital surplus from aets revaluation

3231 资产重估增值准备 capital surplus from aets revaluation

324 处分资产溢价公积 capital surplus from gain on disposal of aets

3241 处分资产溢价公积 capital surplus from gain on disposal of aets 325 合并公积 capital surplus from busine combination

3251 合并公积 capital surplus from busine combination 326 受赠公积 donated surplus

3261 受赠公积 donated surplus

328 其它资本公积 other additional paid-in capital

3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method

3282 资本公积- 库藏股票交易 additional paid-in capitalother 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 travelling 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 overheadother 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 travelling 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 lo 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 commiion (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 travelling 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 lo on uncollectible accounts 6268 折旧 depreciation expense a 6269 各项耗竭及摊提 various amortization 6271 外销损失 lo 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 commiion (expense) 6276 训练费 training (expense)

6278 劳务费 profeional 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 travelling 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 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 处分投资收益 gain on disposal of investments

7141 处分投资收益 gain on disposal of investments 715 处分资产溢价收入 gain on disposal of aets

7151 处分资产溢价收入 gain on disposal of aets 748 其它营业外收入 other non-operating revenue

7481 捐赠收入 donation income 7482 租金收入 rent revenue/income 7483 佣金收入 commiion revenue/income

7484 出售下脚及废料收入 revenue from sale of scraps 7485 存货盘盈 gain on physical inventory

7486 存货跌价回升利益 gain from price recovery of inventory 7487 坏帐转回利益 gain on reversal of bad debts

7488 其它营业外收入-其它 other non-operating revenue- other items 75~ 78 营业外费用 non-operating expenses 751 利息费用 interest expense

7511 利息费用 interest expense 752 投资损失 investment lo

7521 权益法认列之投资损失 investment lo recog- nized under equity method 7523 短期投资未实现跌价损失 unrealized lo on reduction of short-term investments to market

753 兑换损失 foreign exchange lo

7531 兑换损失 foreign exchange lo

754 处分投资损失 lo on disposal of investments

7541 处分投资损失 lo on disposal of investments 755 处分资产损失 lo on disposal of aets

7551 处分资产损失 lo on disposal of aets 788 其它营业外费用 other non-operating expenses

7881 停工损失 lo on work stoppages 7882 灾害损失 casualty lo

7885 存货盘损 lo on physical inventory

7886 存货跌价及呆滞损失 lo for market price decline and obsolete and slow-moving inventories

7888 其它营业外费用-其它 other non-operating expenses- other 8 所得税费用(或利益) income tax expense (or benefit)

81 所得税费用(或利益) income tax expense (or benefit)

811 所得税费用(或利益) income tax expense (or benefit)

8111 所得税费用（或利益） income tax expense ( or benefit) 9 非经常营业损益 nonrecurring gain or lo

91 停业部门损益 gain(lo) from discontinued operations

911 停业部门损益-停业前营业损益 income(lo) from operations of discontinued segments

9111 停业部门损益-停业前营业损益 income(lo) from operations of discontinued segment

912 停业部门损益-处分损益 gain(lo) from disposal of discontinued segments

9121 停业部门损益-处分损益 gain(lo) from disposal of discontinued segment 92 非常损益 extraordinary gain or lo

921 非常损益 extraordinary gain or lo

9211 非常损益 extraordinary gain or lo

93 会计原则变动累积影响数 cumulative effect of changes in accounting principles

931 会计原则变动累积影响数 cumulative effect of changes in accounting principles 9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles

94 少数股权净利 minority interest income

941 少数股权净利 minority interest income

9411 少数股权净利 minority interest incom

会计科目中英文对照

会计科目,中英文对照一览表

新准则下中英文会计科目对照表[1]

成本类 会计科目中英文对照

会计科目中英文

新会计准则会计科目中英文对照表

新会计准则 中英文会计科目对照表

上市公司治理准则中英文对照

我国所得税会计新准则的中英文对照

会计科目中英文对照表

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