2023年整理-我国会计科目中英文对照

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资产assets12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestment1121短期投资■股票short-terminvestments-stock1122短期投资•短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资•其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据■关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐一应收票据allowanceforuncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款■关系人accountsreceivable-relatedparties1149备抵呆帐一应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应U攵远匚款一夕卜币forwardexchangecontractreceivable-foreigncurrencies1183买卖远，匚折彳介discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties4191销货折让salesdiscountsandallowances劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue其它营业收入otheroperatingrevenue488其它营业收入■其它otheroperatingrevenue4888其它营业收入■其它otheroperatingrevenue-other5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpenserent5153文具用品officesuppliesexpense5154旅费travellingexpensetravel5155运费shippingexpensesfreight5156邮电费postageexpenses5157修缮费repairsandmaintenanceexpense5158包装费packingexpenses5161水电瓦斯费utilitiesexpense5162保险费insuranceexpense5163力口工费manufacturingoverhead-outsourced5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提ua/iousamortization5172伙食费mealexpenses5173职工福利employeebenefits/welfare5176训练费trainingexpense5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本gencycosts571业务成本agencycosts5711业务成本agencycosts58其它营业成本otheroperatingcosts588其它营业成本■其它otheroperatingcosts-othe「5888其它营业成本-其它otheroperatingcosts-other6营业费用operatingexpenses推销费用sellingexpenses615~618推销费用sellingexpenses6151薪资支出payrollexpense6152租金支出rentexpenserent6153文具用品officesuppliesexpense6154旅费travellingexpensetravel6155运费shippingexpensesfreight6156由电费postageexpenses6157修缮费repairsandmaintenanceexpense6159广告费advertisementexpenseadvertisement6161水电瓦斯费utilitiesexpense6162保险费insuranceexpense6164交际费entertainmentexpense6165捐赠donationexpense6166税捐taxes6167呆帐损失lossonuncollectibleaccounts6168折旧depreciationexpense6169各项耗竭及摊提啰ziousamortization6172伙食费mealexpenses6173职工福利employeebenefits/welfare6175佣金支出commissionexpense6176训练费trainingexpense6188其它推销费用othersellingexpenses管理及总务费用generaladministrativeexpenses625~628管理及总务费用generaladministrativeexpenses6251薪资支出payrollexpense6252租金支出rentexpenserent6253文具用品officesupplies6254旅费travellingexpensetravel6255运费shippingexpensesfreight6256邮电费postageexpenses6257修缮费repairsandmaintenanceexpense6259广告费advertisementexpenseadvertisement6261水电瓦斯费utilitiesexpense6262保险费insuranceexpense6264交际费entertainmentexpense6265捐赠donationexpense6266税捐taxes6267呆帐损失lossonuncollectibleaccounts6268折IHdepreciationexpensea6269各项耗竭及摊提i^/iousamortization6271外销损失lossonexportsales6272伙食费mealexpenses6273职工福利employeebenefits/welfare6274研究发展费用researchanddevelopmentexpense6275佣金支出commissionexpense6276训练费trainingexpense6278劳务费professionalservicefees6288其它管理及总务费用othergeneralandadministrativeexpenses研究发展费用researchanddevelopmentexpenses635〜638研究发展费用researchanddevelopmentexpenses6351薪资支出payrollexpense6352租金支出rentexpenserent6353文具用品officesupplies6354旅费travellingexpensetravel6355运费shippingexpensesfreight6356邮电费postageexpenses6357修缮费repairsandmaintenanceexpense6361水电瓦斯费utilitiesexpense6362保险费insuranceexpense6364交际费entertainmentexpense6366税捐taxes6368折旧depreciationexpense6369各项耗竭及摊提variousamortization6372伙食费mealexpenses6373职工福利employeebenefits/welfare6376训练费trainingexpense6378其它研究发展费用otherresearchanddevelopmentexpenses营业夕卜收入及费用non-operatingrevenueandexpensesotherincomeexpense71〜74营业夕卜4攵入non-operatingrevenue711利息收入interestrevenue7111利息收入interestrevenue/income712投资收益investmentincome7121权益法认列之投资收益investmentincomerecognizedunderequitymethod7122股利收入dividendsincome7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment713兑换利益foreignexchangegain7131兑换利益foreignexchangegain714处分投资收益gainondisposalofinvestments7141处分投资收益gainondisposalofinvestments715处分资产溢价收入gainondisposalofassets7151处分资产溢价收入gainondisposalofassets748其它营业外收入othernon-operatingrevenue7481捐赠收入donationincome7482相金收入rentrevenue/income7483佣金收入commissionrevenue/income7484出售下脚及废料收入revenuefromsaleofscraps7485存货盘盈gainonphysicalinventory7486存货跌价回升利益gainfrompricerecoveryofinventory7487坏帐转回利益gainonreversalofbaddebts7488其它营业外收入■其它othernon-operatingrevenue-otheritems75〜78营业夕卜费用non-operatingexpenses751利息费用interestexpense7511利息费用interestexpense752投资损失investmentloss7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket753兑换损失foreignexchangeloss7531兑换损失foreignexchangeloss754处分投资损失lossondisposalofinvestments7541处分投资损失lossondisposalofinvestments755处分资产损失lossondisposalofassets7551处分资产损失lossondisposalofassets788其它营业夕卜费用othernon-operatingexpenses7881停工损失lossonworkstoppages7882灾害损失casualtyloss7885存货盘损lossonphysicalinventory7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories7888其它营业外费用•其它othernon-operatingexpenses-other所得税费用或利益incometaxexpenseorbenefit81所得税费用或利益incometaxexpenseorbenefit811所得税费用或利益incometaxexpenseorbenefit8111所得税费用或利益incometaxexpenseorbenefit非经常营业损益nonrecurringgainorloss91停业部门损益gainlossfromdiscontinuedoperations911停业部门损益-停业前营业损益incomelossfromoperationsofdiscontinuedsegments9111停业部门损益-停业前营业损益incomelossfromoperationsofdiscontinuedsegment912停业部门损益-处分损益gainlossfromdisposalofdiscontinuedsegments9121停业部门损益■处分损益gainlossfromdisposalofdiscontinuedsegment非常损益extraordinarygainorloss921非常损益extraordinarygainorloss9211非常损益extraordinarygainorloss会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples931会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples9311会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples少数股权净利minorityinterestincome941少数股权净利minorityinterestincome9411少数股权净利minorityinterestincome1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128^129其它流动资产othercurrentassets1281进项税额VATpaidorinputtax1282留抵税额excessVATpaidoroverpaidVAT1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexchangelosses1293业主股东往来ownersCstockholders1currentaccount1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandlong-terminvestments131基金funds1311偿债基金redemptionfundorsinkingfund1312改良及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments14〜15固定资产propertyplantandequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累积折旧-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144〜146机（器）具及设备machineryandequipment1441机（器）具machinery1448机（器）具-重估增值machinery-revaluationincrements1449累积折旧•机（器）具accumulateddepreciation-machinery151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧■租赁资产accumulateddepreciation-leasedassets152租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付贝勾置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneouspropertyplantandequipment1581杂项固定资产miscellaneouspropertyplantandequipment1588杂项固定资产-重估增值miscellaneouspropertyplantandequipment-revaluationincrements1589累积折I日-杂项固定资产accumulateddepreciation-miscellaneouspropertyplantandequipment16递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618天然资源■重估增值naturalresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets171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copyright1741著作权copyright175计算机软件computersoftware1751计算机软件computersoftwarecost176商誉goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产otherintangibles1781递延退休金成本deferredpensioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产•其它otherintangibleassets-other18其它资产otherassets181递延资产deferredassets1811债券发行成本deferredbondissuancecosts1812长期预付租金long-termprepaidrent1813长期预付保险费long-termprepaidinsurance1814递延所得税资产deferredincometaxassets1815预付退休金prepaidpensioncost1818其它递延资产other*deferredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收帐款long-termnotesaccountsandoverduereceivables1841长期应收票据long-termnotesreceivable1842长期应收帐款long-termaccountsreceivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人long-termnotesaccountsandoverduereceivables-relatedparties1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnoteszaccountsandoverduereceivables185出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧•出租资产accumulateddepreciation-assetsleasedtoothers186存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscellaneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets-other2负债liabilities21〜22流动负债currentliabilities211短期借款short-termborrowingsdebt2111银行透支bankoverdraft2112银行借款bankloan2114短期借款■业主short-termborrowings-owners2115短期借款-员工short-termborrowings-employees2117短期借款-关系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212应付短期票券short-termnotesandbillspayable2121应付商业本票commercialpaperpayable2122银行承兑汇票bankacceptance2128其它应付短期票券othershort-termnotesandbillspayable2129应付短期票券折价discountonshort-termnotesandbillspayable213应付票据notespayable2131应付票据notespayable2137应付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214应付帐款accountspayable2141应付帐款accountspayable2147应付帐款-关系人accountspayable-relatedparties216应付所得税incometaxespayable2161应付所得税incometaxpayable217应付费用accruedexpenses2171应付薪工accruedpayroll2172应付租金accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedVATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218〜219其它应付款otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款一夕卜币forwardexchangecontractpayable-foreigncurrencies2183买卖远汇溢价premiumonforwardexchangecontract2184应付土地房屋款payablesonlandandbuildingpurchased2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192应付红利bonuspayable2193应付董监事酬劳compensationpayabletodirectorsandsupervisors2198其它应付款-其它otherpayables-other226预收款项advancereceipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债otheNong-termlia-bilities-currentportion228〜229其它流动负债othercurrentliabilities2281销项税额VATreceivedoroutputtax2283暂收款temporaryreceipts2284代收款receiptsundercustody2285估计售后服务/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredincometaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主股东往来ownerscurrentaccount2294同业往来currentaccountwithothers2298其它流动负债•其它othercurrentliabilities-others23长期负债long-termliabilities231应付公司债corporatebondspayable2311应付公司债corporatebondspayable2319应付公司债溢折价premiumdiscountoncorporatebondspayable232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款■业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-termloanspayable-relatedparties2328长期借款-其它long-termloanspayable-other233长期应付票据及款项long-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspay-able2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项■关系人Long-termnotesandaccountspayable-relatedparties2338其它长期应付款项othe门ong・termpayables234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债otherlong-termliabilities2388其它长期负债-其它otherlong-termliabilities-other28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferredrevenue2814递延所得税负债deferredincometaxliabilities2818其它递延负债otherdeferredliabilities286存入保证金depositsreceived2861存入保证金guaranteedepositreceived288杂项负债miscellaneousliabilities2888杂项负债-其它miscellaneousliabilities-other2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192应付红利bonuspayable2193应付董监事酬劳compensationpayabletodirectorsandsupervisors2198其它应付款-其它otherpayables-other226预收款项advancereceipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债othe门ong・termlia-bilities-currentportion228~229其它流动负债othercurrentliabilities2281销项税额VATreceivedoroutputtax2283暂收款temporaryreceipts2284代收款receiptsundercustody2285估计售后服务/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredincometaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主股东往来ownerscurrentaccount2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-others23长期负债long-termliabilities231应付公司债corporatebondspayable2311应付公司债corporatebondspayable2319应付公司债溢（折）价premium（discount）oncorporatebondspayable232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款■业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-termloanspayable-relatedparties2328长期借款-其它long-termloanspayable-other233长期应付票据及款项long-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspay-able2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties2338其它长期应付款项otherlong-termpayables234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债otheEong-termliabilities2388其它长期负债-其它otherlong-termliabilities-other28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferredrevenue2814递延所得税负债deferredincometaxliabilities2818其它递延负债otherdeferredliabilities286存入保证金depositsreceived2861存入保证金guaranteedepositreceived288杂项负债miscellaneousliabilities2888杂项负债-其它miscellaneousliabilities-other3业主权益ownersequity资本capital311资本（或股本）capital3111普通股股本capital-commonstock3112特别股股本capital-preferredstock3113预收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115资本capital资本公积additionalpaid-incapital321月殳票溢价paid-incapitalinexcessofpar3211普通股股票溢价paid-incapitalinexcessofpar-commonstock3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock323资产重估增值准备capitalsurplusfromassetsrevaluation3231资产重估增值准备capitalsurplusfromassetsrevaluation324处分资产溢价公积capitalsurplusfromgainondisposalofassets3241处分资产溢价公积capitalsurplusfromgainondisposalofassets325合并公积capitalsurplusfrombusinesscombination3251合并公积capitalsurplusfrombusinesscombination326受赠公积donatedsurplus3261受赠公积donatedsurplus328其它资本公积otheradditionalpaid-incapital3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod3282资本公积・库藏股票交易additionalpaid-incapital-treasurystocktrans-actions保留盈余（或累积亏损）retainedearnings（accumulateddeficit）331法定盈余公积legalreserve3311法定盈余公积legalreserve332特别盈余公积specialreserve3321意外损失准备contingencyreserve3322改良扩充准备improvementandexpansionreserve3323偿债）隹备specialreserveforredemptionofliabilities3328其它特别盈余公积otherspecialreserve335未分配盈余（或累积亏损）retainedearnings-unappropriated（oraccumulateddeficit）3351累积盈亏accumulatedprofitorloss3352前期损益调整priorperiodadjustments3353本期损益netincomeorlossforcurrentperiod权益调整equityadjustments341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累积换算调整数cumulativetranslationadjustment3421累积换算调整数cumulativetranslationadjustments343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts库藏股treasurystock351库藏股treasurystock3511库藏股treasurystock少数股权minorityinterest361少数股权minorityinterest3611少数股权minorityinterest营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances。