2023年-我国会计科目中英文对照.docx

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1、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 assets12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term

2、investment1121 短期投资股票 short-term investments - stock1122 短期投资短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券 short-term investments - government bonds1124 短期投资-受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债 short-term investments - corporate bonds1128 短期投资

3、其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐一应收票据 allowan

4、ce for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款关系人 accounts receivable - related parties1149 备抵呆帐一应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivable

5、s1181 应收出售远汇款 forward exchange contract receivable1182 应U攵远?匚款一夕卜币 forward exchange contract receivable - foreign currencies1183 买卖远，匚折彳介 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款-关系人 other receivables - related parties

6、4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 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

7、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 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

8、 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 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)51

9、54 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 力口工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation

10、expense5169 各项耗竭及摊提 ua/ious amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 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

11、 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-othe5888 其它营业成本-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)615

12、4 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 由电费 postage (expenses)6157 修缮费 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)616

13、6 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169各项耗竭及摊提啰zious amortization6172 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 expens

14、es625628 管理及总务费用 general & administrative expenses6251 薪资支出 payroll expense6252 租金支出 rent 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, ad

15、vertisement6261 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 taxes6267 呆帐损失 loss on uncollectible accounts6268 折 IH depreciation expense a6269 各项耗竭及摊提 i/ious amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)62

16、73 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (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 develo

17、pment expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 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 en

18、tertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various 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 营业夕卜收入及费用 non-operating revenue and expenses, other income(expen

19、se)7174 营业夕卜4攵入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest 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 ex

20、change gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments7141 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 相金收入 rent revenue/income7

21、483 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 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 items7578 营业夕卜费用 non-operating expenses751 利息费用

22、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 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

23、of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业夕卜费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失 loss for market price

24、 decline and obsolete and slow-moving inventories7888 其它营业外费用其它 other non-operating expenses- other8 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

25、 gain or loss91 停业部门损益 gain(loss) from discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment912 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) fr

26、om disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain 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 changes in accounting principles9311 会计原则变动累积影响数 cumula

27、tive effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利 minority interest income9411 少数股权净利 minority interest income1188 其它应收款-其它 other receivables - other1189 备抵呆帐-其它应收款 allowance for uncollec- tible accounts - other receivables121122 存货 inventories1211 商品存货 merc

28、handise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 sup

29、plies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses12

30、6 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 ref

31、undable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 ownersCstockholders1) current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-

32、term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313意外损失准备基金contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments132

33、3 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term in vestmen ts1415 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估

34、增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物-重估增值 land improvements - revaluation increments1429 累积折旧-土地改良物 accumulated depreciation - land improvements143房屋及建物buildings1431房屋及建物buildings1438 房屋及建物-重估增值 buildings -revaluation increments1439 累积折旧-房

35、屋及建物 accumulated depreciation - buildings144146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinery - revaluation increments1449 累积折旧机（器）具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧租赁资产 accumulated depreciation - leased assets

36、152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧-租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付贝勾置设备款 construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous

37、 property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increment s1589 累积折I日-杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipm ent16 递耗资产 depletable assets161 递耗资产 de

38、pletable assets1611 天然资源 natural resources1618 天然资源重估增值 natural resources -revaluation increments1619 累积折耗-天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright17

39、41 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产其它 other intangible assets - oth

40、er18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other* deferred assets182 闲置资产 idle assets1821 闲置资产 idle a

41、ssets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- rel ated parties1848 其它长期应收款项 other long-te

42、rm receivables1849备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term note sz accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产-重估增值 assets leased to others - incremental value from revaluation1859 累积折旧出租资产 accumulated deprecia

43、tion - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产-其它 miscellaneous assets - other2 负债 liabilities2122 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank

44、overdraft2112银行借款bank loan2114 短期借款业主 short-term borrowings - owners2115 短期借款-员工 short-term borrowings - employees2117 短期借款-关系人 short-term borrowings- related parties2118 短期借款-其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122银行承兑汇票b

45、ank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据-关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payabl

46、e2147 应付帐款-关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐-其它 accrued taxes payable- other2178 其它

47、应付费用 other accrued expenses payable218219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款一夕卜币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款-关系人 other payables - related parties2191 应付股利 dividend payable21