中英文会计科目对照表Word文档下载推荐.docx
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331407发出商品goodsintransit
361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles
421461存货跌价准备reserveagainststockpricedeclining
431501待摊费用feestobeapportioned
451521持有至到期投资holdinvestmentdue
461522持有至到期投资减值准备holdinvestmentduereductionreserve
471523可供出售金融资产financialassetsavailableforsale
481524长期股权投资long-termstockownershipinvestment
491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve
501526投资性房地产investmentrealeastate
511531长期应收款long-termaccountreceivable
521541未实现融资收益unrealizedfinancingincome
541601固定资产permanentassets
551602累计折旧accumulateddepreciation
561603固定资产减值准备permanentassetsreductionreserve
571604在建工程constructioninprocess
581605工程物资engineermaterial
591606固定资产清理disposaloffixedassets
601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing
611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing
621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture
631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture
641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture
651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation
661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation
671701无形资产intangibleassets
681702累计摊销accumulatedamortization
691703无形资产减值准备intangibleassetsreductionreserve
701711商誉businessreputation
711801长期待摊费用long-termdeferredexpenses
721811递延所得税资产deferredincometaxassets
731901待处理财产损溢waitingassetsprofitandloss
二、负债类debtgroup
742001短期借款short-termloan
812101交易性金融负债transactionfinancialliabilities
832201应付票据notespayable
842202应付账款accountpayable
852205预收账款itemreceivedinadvance
862211应付职工薪酬employeepaypayable
872221应交税费taxpayable
882231应付股利dividendpayable
892232应付利息interestpayable
902241其他应付款otheraccountpayable
972401预提费用withholdingexpenses
982411预计负债estimatedliabilities
992501递延收益deferredincome
1002601长期借款moneyborrowedforlongterm
1012602长期债券long-termbond
1062801长期应付款long-termaccountpayable
1072802未确认融资费用unacknowledgedfinancialcharges
1082811专项应付款specialaccountspayable
1092901递延所得税负债deferredincometaxliabilities
三、共同类
1123101衍生工具derivativetool
1133201套期工具arbitragetool
1143202被套期项目arbitrageproject
四、所有者权益类
1154001实收资本paid-upcapital
1164002资本公积contributedsurplus
1174101盈余公积earnedsurplus
1194103本年利润profitforthecurrentyear
1204104利润分配allocationofprofits
1214201库存股treasurystock
五、成本类
1225001生产成本productioncost
1235101制造费用costofproduction
1245201劳务成本servicecost
1255301研发支出researchanddevelopmentexpenditures
1265401工程施工建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor
1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor
1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor
六、损益类
1296001主营业务收入mainbusinessincome
1306011利息收入金融共用interestincomefinancialsharing
1356051其他业务收入otherbusinessincome
1366061汇兑损益金融专用exchangegainorlossexclusivelyforfinance
1376101公允价值变动损益soundvalueflexiblelossandprofit
1386111投资收益incomeoninvestment
1426301营业外收入nonrevenuereceipt
1436401主营业务成本mainbusinesscost
1446402其他业务支出otherbusinessexpense
1456405营业税金及附加businesstariffandannex
1466411利息支出金融共用interestexpensefinancialsharing
1556601销售费用marketingcost1566602管理费用managingcost
1576603财务费用financialcost1586604勘探费用explorationexpense
1596701资产减值损失lossfromassetdevaluation
1606711营业外支出nonoperatingexpense1616801所得税incometax
1626901以前年度损益调整prioryearprofitandlossadjustment
一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
1001现金Cash
1002银行存款Cashinbank
1009其他货币资金Othercashandcashequivalents
100901外埠存款OthercityCashinbank
100902银行本票Cashierscheque
100903银行汇票Bankdraft
100904信用卡Creditcard
100905信用证保证金L/CGuaranteedeposits
100906存出投资款Refundabledeposits
1101短期投资Short-terminvestments
110101股票Short-terminvestments-stock
110102债券Short-terminvestments-corporatebonds
110103基金Short-terminvestments-corporatefunds
110110其他Short-terminvestments-other
1102短期投资跌价准备Short-terminvestmentsfallingpricereserves
应收款Accountreceivable
1111应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
1121应收股利Dividendreceivable
1122应收利息Interestreceivable
1131应收账款Accountreceivable
1133其他应收款Othernotesreceivable
1141坏账准备Baddebtreserves
1151预付账款Advancemoney
1161应收补贴款Coverdeficitbystatesubsidiesofreceivable
库存资产Inventories
1201物资采购Suppliespurchasing
1211原材料Rawmaterials
1221包装物Wrappage
1231低值易耗品Low-valueconsumptiongoods
1232材料成本差异Materialscostvariance
1241自制半成品Semi-Finishedgoods
1243库存商品Finishedgoods
1244商品进销差价Differencesbetweenpurchasingandsellingprice
1251委托加工物资Workinprocess-outsourced
1261委托代销商品Trusttoandsellthegoodsonacommissionbasis
1271受托代销商品Commissionedandsellthegoodsonacommissionbasis
1281存货跌价准备Inventoryfallingpricereserves
1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages
1301待摊费用Deferredandprepaidexpenses
长期投资Long-terminvestment
1401长期股权投资Long-terminvestmentonstocks
140101股票投资Investmentonstocks
140102其他股权投资Otherinvestmentonstocks
1402长期债权投资Long-terminvestmentonbonds
140201债券投资Investmentonbonds
140202其他债权投资Otherinvestmentonbonds
1421长期投资减值准备Long-terminvestmentsdepreciationreserves
股权投资减值准备Stockrightsinvestmentdepreciationreserves
债权投资减值准备Bcreditorsrightsinvestmentdepreciationreserves
1431委托贷款Entrustloans
143101本金Principal
143102利息Interest
143103减值准备Depreciationreserves
1501固定资产Fixedassets
房屋Building
建筑物Structure
机器设备Machineryequipment
运输设备Transportationfacilities
工具器具Instrumentsandimplement
1502累计折旧Accumulateddepreciation
1505固定资产减值准备Fixedassetsdepreciationreserves
房屋、建筑物减值准备Building/structuredepreciationreserves
机器设备减值准备Machineryequipmentdepreciationreserves
1601工程物资Projectgoodsandmaterial
160101专用材料Special-purposematerial
160102专用设备Special-purposeequipment
160103预付大型设备款Prepaymentsforequipment
160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate
1603在建工程Construction-in-process
安装工程Erectionworks
在安装设备Erectingequipment-in-process
技术改造工程Technicalinnovationproject
大修理工程Generaloverhaulproject
1605在建工程减值准备Construction-in-processdepreciationreserves
1701固定资产清理Liquidationoffixedassets
1801无形资产Intangibleassets
专利权Patents
非专利技术Non-Patents
商标权Trademarks,Tradenames
著作权Copyrights
土地使用权Tenure
商誉Goodwill
1805无形资产减值准备IntangibleAssetsdepreciationreserves
专利权减值准备Patentrightsdepreciationreserves
商标权减值准备trademarkrightsdepreciationreserves
1815未确认融资费用Unacknowledgedfinancialcharges
待处理财产损溢Waitdealassetslossorincome
1901长期待摊费用Long-termdeferredandprepaidexpenses
1911待处理财产损溢Waitdealassetslossorincome
191101待处理流动资产损溢Waitdealintangibleassetslossorincome
191102待处理固定资产损溢Waitdealfixedassetslossorincome
二、负债类Liability
短期负债Currentliability
2101短期借款Short-termborrowing
2111应付票据Notespayable
2121应付账款Accountpayable
2131预收账款Depositreceived
2141代销商品款Proxysalegoodsrevenue
2151应付工资Accruedwages
2153应付福利费Accruedwelfarism
2161应付股利Dividendspayable
2171应交税金Taxpayable
217101应交增值税valueaddedtaxpayable
21710101进项税额WithholdingsonVAT
21710102已交税金Payingtax
21710103转出未交增值税UnpaidVATchangeover
21710104减免税款Taxdeduction
21710105销项税额SubstitutedmoneyonVAT
21710106出口退税Taxreimbursementforexport
21710107进项税额转出ChangeoverwithnoldingsonVAT
21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax
21710109转出多交增值税OverpaidVATchangeover
21710110未交增值税UnpaidVAT
217102应交营业税Businesstaxpayable
217103应交消费税Consumptiontaxpayable
217104应交资源税Resourcestaxpayable
217105应交所得税Incometaxpayable
217106应交土地增值税Incrementtaxonlandvaluepayable
217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable
217108应交房产税Housingpropertytaxpayable
217109应交土地使用税Tenuretaxpayable
217110应交车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）payable
217111应交个人所得税Personalincometaxpayable
2176其他应交款Otherfundinconformitywithpaying
2181其他应付款Otherpayables
2191预提费用Drawingexpenseinadvance
其他负债Otherliabilities
2201待转资产价值Pendingchangeroverassetsvalue
2211预计负债Anticipationliabilities
长期负债Long-termLiabilities
2301长期借款Long-termloans
一年内到期的长期借款Long-termloansduewithinoneyear
一年后到期的长期借款Lo
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