中国会计科目中英文对照最全版.docx
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中国会计科目中英文对照最全版
中国会计科目中英文对照（最全版）
代码名称代码名称代码名称代码名称英 译
1资产assets
11~12流淌资产currentassets
111现金及约当现金cashandcashequivalents
1111库存现金cashonhand
1112零用金/周转金pettycash/revolvingfunds
1113 银行存款cashinbanks
1116在途现金cashintransit
1117约当现金cashequivalents
1118其它现金及约当现金othercashandcashequivalents
112短期投资short-terminvestment
1121短期投资-股票short-terminvestments-stock
1122短期投资-短期票券 short-terminvestments-short-termnotesandbills
1123 短期投资-政府债券 short-terminvestments-governmentbonds
1124 短期投资-受益凭证 short-terminvestments-beneficiarycertificates
1125 短期投资-公司债 short-terminvestments-corporatebonds
1128短期投资-其它short-terminvestments-other
1129 备抵短期投资跌价缺失allowanceforreductionofshort-terminvestmenttomarket
113应收票据notesreceivable
1131应收票据notesreceivable
1132应收票据贴现 discountednotesreceivable
1137应收票据-关系人 notesreceivable-relatedparties
1138 其它应收票据 othernotesreceivable
1139备抵呆帐－应收票据 allowanceforuncollec-tibleaccounts-notesreceivable
114应收帐款accountsreceivable
1141应收帐款 accountsreceivable
1142应收分期帐款 installmentaccountsreceivable
1147应收帐款-关系人 accountsreceivable-relatedparties
1149备抵呆帐－应收帐款 allowanceforuncollec-tibleaccounts-accountsreceivable
118其它应收款otherreceivables
1181 应收出售远汇款 forwardexchangecontractreceivable
1182应收远汇款-外币 forwardexchangecontractreceivable-foreigncurrencies
1183买卖远汇折价 discountonforwardex-changecontract
1184应收收益 earnedrevenuereceivable
1185应收退税款 incometaxrefundreceivable
1187其它应收款-关系人 otherreceivables-relatedparties
1188其它应收款-其它 otherreceivables-other
1189备抵呆帐-其它应收款 allowanceforuncollec-tibleaccounts-otherreceivables
121~122存货inventories
1211商品存货 merchandiseinventory
1212寄销商品consignedgoods
1213 在途商品goodsintransit
1219 备抵存货跌价缺失 allowanceforreductionofinventorytomarket
1221制成品 finishedgoods
1222寄销制成品 consignedfinishedgoods
1223副产品 by-products
1224 在制品 workinprocess
1225委外加工 workinprocess-outsourced
1226原料 rawmaterials
1227物料 supplies
1228在途原物料 materialsandsuppliesintransit
1229备抵存货跌价缺失 allowanceforreductionofinventorytomarket
125预付费用prepaidexpenses
1251预付薪资prepaidpayroll
1252预付租金prepaidrents
1253 预付保险费 prepaidinsurance
1254用品盘存 officesupplies
1255预付所得税prepaidincometax
1258其它预付费用otherprepaidexpenses
126预付款项prepayments
1261预付货款prepaymentforpurchases
1268其它预付款项 otherprepayments
128~129其它流淌资产othercurrentassets
1281进项税额 VATpaid（orinputtax）
1282留抵税额 excessVATpaid（oroverpaidVAT）
1283暂付款 temporarypayments
1284代付款 paymentonbehalfofothers
1285职员借支advancestoemployees
1286存出保证金 refundabledeposits
1287受限制存款certificateofdeposit-restricted
1291递延所得税资产 deferredincometaxassets
1292递延兑换缺失 deferredforeignexchangelosses
1293业主（股东）往来 owners'（stockholders'）currentaccount
1294同业往来currentaccountwithothers
1298其它流淌资产-其它 othercurrentassets-other
13基金及长期投资fundsandlong-terminvestments
131基金funds
1311偿债基金 redemptionfund（orsinkingfund）
1312改良及扩充基金fundforimprovementandexpansion
1313 意外缺失预备基金 contingencyfund
1314退休基金 pensionfund
1318其它基金 otherfunds
132长期投资long-terminvestments
1321长期股权投资long-termequityinvestments
1322长期债券投资 long-termbondinvestments
1323长期不动产投资 long-termrealestatein-vestments
1324人寿保险现金解约价值 cashsurrendervalueoflifeinsurance
1328其它长期投资 otherlong-terminvestments
1329备抵长期投资跌价缺失 allowanceforexcessofcostovermarketvalueoflong-terminvestments
14~15固定资产property,plant,andequipment
141 土地land
1411土地 land
1418 土地-重估增值land-revaluationincrements
142土地改良物landimprovements
1421土地改良物 landimprovements
1428 土地改良物-重估增值 landimprovements-revaluationincrements
1429累积折旧-土地改良物 accumulateddepreciation-landimprovements
143房屋及建物buildings
1431房屋及建物buildings
1438房屋及建物-重估增值 buildings-revaluationincrements
1439累积折旧-房屋及建物 accumulateddepreciation-buildings
144~146机（器）具及设备machineryandequipment
1441机（器）具 machinery
1448 机（器）具-重估增值 machinery-revaluationincrements
1449累积折旧-机（器）具 accumulateddepreciation-machinery
151租赁资产leasedassets
1511租赁资产 leasedassets
1519累积折旧-租赁资产 accumulateddepreciation-leasedassets
152租赁权益改良leaseholdimprovements
1521租赁权益改良 leaseholdimprovements
1529累积折旧-租赁权益改良 accumulateddepreciation-leaseholdimprovements
156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment
1561未完工程 constructioninprogress
1562预付购置设备款prepaymentforequipment
158杂项固定资产miscellaneousproperty,plant,andequipment
1581杂项固定资产miscellaneousproperty,plant,andequipment
1588 杂项固定资产-重估增值 miscellaneousproperty,plant,andequipment-revaluationincrements
1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment
16递耗资产depletableassets
161递耗资产depletableassets
1611天然资源naturalresources
1618天然资源-重估增值naturalresources-revaluationincrements
1619累积折耗-天然资源 accumulateddepletion-naturalresources
17无形资产intangibleassets
171商标权trademarks
1711商标权 trademarks
172专利权patents
1721 专利权patents
173特许权franchise
1731特许权 franchise
174著作权copyright
1741著作权 copyright
175运算机软件computersoftware
1751运算机软件 computersoftwarecost
176商誉goodwill
1761商誉 goodwill
177开办费organizationcosts
1771开办费 organizationcosts
178其它无形资产otherintangibles
1781递延退休金成本 deferredpensioncosts
1782租赁权益改良 leaseholdimprovements
1788 其它无形资产-其它 otherintangibleassets-other
18其它资产otherassets
181递延资产deferredassets
1811 债券发行成本deferredbondissuancecosts
1812长期预付租金long-termprepaidrent
1813长期预付保险费long-termprepaidinsurance
1814 递延所得税资产deferredincometaxassets
1815 预付退休金 prepaidpensioncost
1818其它递延资产otherdeferredassets
182闲置资产idleassets
1821闲置资产 idleassets
184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables
1841长期应收票据 long-termnotesreceivable
1842长期应收帐款long-termaccountsreceivable
1843催收帐款 overduereceivables
1847 长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties
1848其它长期应收款项otherlong-termreceivables
1849 备抵呆帐-长期应收票据及款项与催收帐款 allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables
185出租资产assetsleasedtoothers
1851出租资产 assetsleasedtoothers
1858出租资产-重估增值 assetsleasedtoothers-incrementalvaluefromrevaluation
1859累积折旧-出租资产 accumulateddepreciation-assetsleasedtoothers
186存出保证金refundabledeposit
1861存出保证金 refundabledeposits
188杂项资产 miscellaneousassets
1881受限制存款 certificateofdeposit-restricted
1888 杂项资产-其它 miscellaneousassets-other
2负债liabilities
21~22流淌负债currentliabilities
211短期借款short-termborrowings（debt）
2111银行透支 bankoverdraft
2112银行借款bankloan
2114短期借款-业主 short-termborrowings-owners
2115短期借款-职员 short-termborrowings-employees
2117 短期借款-关系人 short-termborrowings-relatedparties
2118短期借款-其它 short-termborrowings-other
212应对短期票券short-termnotesandbillspayable
2121应对商业本票commercialpaperpayable
2122 银行承兑汇票 bankacceptance
2128其它应对短期票券 othershort-termnotesandbillspayable
2129 应对短期票券折价 discountonshort-termnotesandbillspayable
213应对票据notespayable
2131应对票据 notespayable
2137应对票据-关系人notespayable-relatedparties
2138 其它应对票据 othernotespayable
214应对帐款accountspayable
2141应对帐款 accountspayable
2147应对帐款-关系人accountspayable-relatedparties
216应对所得税incometaxespayable
2161应对所得税 incometaxpayable
217应对费用accruedexpenses
2171应对薪工accruedpayroll
2172应对租金 accruedrentpayable
2173应对利息 accruedinterestpayable
2174应对营业税 accruedVATpayable
2175应对税捐-其它accruedtaxespayable-other
2178其它应对费用 otheraccruedexpensespayable
218~219其它应对款otherpayables
2181应对购入远汇款forwardexchangecontractpayable
2182应对远汇款-外币 forwardexchangecontractpayable-foreigncurrencies
2183买卖远汇溢价 premiumonforwardexchangecontract
2184应对土地房屋款 payablesonlandandbuildingpurchased
2185 应对设备款 Payablesonequipment
2187其它应对款-关系人otherpayables-relatedparties
2191应对股利 dividendpayable
2192应对红利 bonuspayable
2193应对董监事酬劳compensationpayabletodirectorsandsupervisors
2198 其它应对款-其它 otherpayables-other
226预收款项advancereceipts
2261预收货款 salesrevenuereceivedinadvance
2262预收收入 revenuereceivedinadvance
2268其它预收款 otheradvancereceipts
227一年或一营业周期内到期长期负债long-termliabilities-currentportion
2271一年或一营业周期内到期公司债 corporatebondspayable-currentportion
2272一年或一营业周期内到期长期借款 long-termloanspayable-currentportion
2273 一年或一营业周期内到期长期应对票据及款项 long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle
2277 一年或一营业周期内到期长期应对票据及款项-关系人 long-termnotesandaccountspayablestorelatedparties-currentportion
2278 其它一年或一营业周期内到期长期负债 otherlong-termlia-bilities-currentportion
228~229其它流淌负债othercurrentliabilities
2281销项税额 VATreceived（oroutputtax）
2283暂收款 temporaryreceipts
2284代收款 receiptsundercustody
2285 估量售后服务/保固负债 estimatedwarrantyliabilities
2291递延所得税负债deferredincometaxliabilities
2292递延兑换利益 deferredforeignexchangegain
2293业主（股东）往来 owners'currentaccount
2294同业往来 currentaccountwithother
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