新发布企业会计准则目录、会计科目、财务报表(中英文)
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新会计准则中英文会计科目对照表新会计准则中英文会计科目对照表中英文会计科目对照表如下:会计科目中英对照表会计科目 accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类 1 1001库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 had debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investmentreduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable97 2401 预提费用 withholding expenses98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense 159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense 161 6801 所得税 income tax 162 6901 以前年度损益调整prior year profit and loss adjustmentAccounting StandardsAuthoritative & interpretive literature. FASB, AICPA, SEC &more 新会计准则英汉对照目录Effective 2007 for Listed Companies1. 企业会计准则————————-基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号————————-存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号————————-长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)4. 企业会计准则第3 号————————-投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties)5. 企业会计准则第4 号————————-固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号————————-生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号————————-无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号————————-非货币性资产:)(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)9. 企业会计准则第8 号————————-资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)10. 企业会计准则第9 号————————-职工薪酬(Accounting Standard for Business Enterprises No. 9 –Employee compensation )11. 企业会计准则第10 号————————企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)12. 企业会计准则第11 号————————股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment)13. 企业会计准则第12 号————————债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号————————或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号————————收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号————————建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts)17. 企业会计准则第16 号————————政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号————————借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号————————所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号————————外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)21. 企业会计准则第20 号————————企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations)22. 企业会计准则第21 号————————租赁(Accounting Standard for Business Enterprises No. 21 - Leases)23. 企业会计准则第22 号————————金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)24. 企业会计准则第23 号————————金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)25. 企业会计准则第24 号————————套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号————————原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)27. 企业会计准则第26 号————————再保险合同(Accounting Standard for Business Enterprises No. 26 -Re-insurance contracts)28. 企业会计准则第27 号————————石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)29. 企业会计准则第28 号————————会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors)30. 企业会计准则第29 号————————资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)31. 企业会计准则第30 号————————财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)32. 企业会计准则第31 号————————现金流量表(Accounting Standard for Business Enterprises No. 31 - Cashflow statements)33. 企业会计准则第32 号————————中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)34. 企业会计准则第33 号————————合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)35. 企业会计准则第34 号————————每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号————————分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号————————关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号————————金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)39. 企业会计准则第38 号————————首次执行企业会计准则(Accounting Standard for Business Enterprises No.38 - First time adoption of Accounting Standards for Business Enterprises)审计法Audit Law, Audit Act审计法实施条例the Implementary Rules of the Audit law审计标准audit criteria,audit standard审计准则auditing standard审计原则auditing principles审计手册audit manual公认审计准则Generally Accepted Auditing Standards审计法律规范audit laws and regulations审计体制audit system审计权限audit purview;audit jurisdiction;audit mandate 审计职责audit responsibility审计监督audit supervision;supervision through auditing 审计管辖权audit jurisdiction审计执法implementation of audit laws and regulations审计处理audit sanction审计处罚audit penalty依法审计conduct auditing in accordance with laws审计意见audit opinion审计决定audit decision审计建议audit suggestion, audit recommendation复核意见conclusion of audit review审计复议audit appeal审计听证audit hearing审计复核audit review审计战略audit strategy审计计划audit plan审计方案auditing program 审计目标auditing objective 审计范围audit scope审计内容audit coverage审计结论audit conclusion审计任务audit assignments 审计结果audit finding审计报告audit report审计方法audit method审计过程auditing process审计证据audit evidence审计测试audit test审计风险audit risk审计抽样audit sampling审计软件audit software审计程序auditing procedures 审计调查audit investigation 审计小组audit team审计线索audit trail工作底稿working paper绕过计算机审计auditing around the computer通过计算机审计auditing through the computer计算机辅助审计computer-assited audit信息技术审计IT audit合法性审计compliance audit, regularity audit合规性审计compliance audit综合审计comprehensive audit效益审计value for money audit (VFM audit)绩效审计performance audit财务审计financial audit财务报表审计financial statement audit财务收支审计audit of financial revenues and expenditures 决算审计final account audit经济责任审计accountability audit任中经济责任审计middle term accountability audit离任经济责任审计term-end accountability audit管理审计management audit项目审计project audit外部审计external audit内部审计internal audit政府审计government audit联合审计joint audit实地审计field audit期末审计final audit期中审计interim audit定期审计periodic audit初次审计initial audit初步审计preliminary audit事后审计post-audit事前审计pre-audit事中审计concurrent audit专项审计special audit法定审计statutory audit后续审计successive audit跟踪审计follow up audit全过程审计whole process auditing 突击审计surprise audit审计报告audit report标准报告standard report长式报告long-form report短式报告short-form report审计工作报告audit working report审计结果公告Announcement of Audit Findings审计长Auditor General副审计长Deputy Auditor General审计主任chief auditor资深审计师senior auditor审计师(员)auditor注册内部审计师certified internal auditor(CIA)注册信息系统审计师certified information systems auditor(CISA)注册公共会计师certified public accountant(CPA)特许会计师chartered accountant(CA)审计经费audit funds审计业务费audit operating expense审计专项经费special funds for auditing无保留意见:unqualified opinion保留意见qualified opinion无法表示意见: disclaimer of opinion否定意见:adverse opinion。
企业会计准则中英版企业会计准则是指对于企业会计核算和财务报告所制定的基本规则和规范。
它的主要目的是为了保证企业会计信息的真实性、完整性和透明度,为投资者、债权人、股东和其他相关利益者提供准确的财务信息,以便作出决策和评价企业财务状况的依据。
下面是企业会计准则中英版的主要内容。
第一章:总则这一章主要介绍了企业会计准则的基本原则和适用范围。
企业会计准则的基本原则包括真实性、公允性、连续性、谨慎性和稳定性。
它还规定了企业会计准则适用的范围,包括各类企业和各种经济业务的会计核算和财务报告。
第二章:会计要素和计量这一章主要介绍了企业会计中的基本要素和计量方法。
基本要素包括资产、负债、所有者权益、收入和费用。
计量方法包括历史成本法、公允价值法和现值法等。
这一章还对企业会计中的会计准则和计量方法进行了具体的解释和说明。
第三章:会计准则和政策这一章主要介绍了企业会计中的准则和政策。
准则是指会计核算和财务报告的基本规则和规范,包括会计制度、会计政策和会计方法等。
政策是指企业根据实际情况和需要所采用的会计操作方法和处理方式。
这一章还对企业在会计核算和财务报告中应遵循的规定和要求进行了详细的说明。
第四章:会计核算和财务报告这一章主要介绍了企业在会计核算和财务报告中的具体内容和要求。
它包括会计凭证和原始凭证的管理、会计科目和账簿的设立、会计期间和会计年度的确定、财务报表和报表分析等。
这一章还对企业在会计核算和财务报告中应遵循的原则和规定进行了详细的说明。
第五章:财务预测与决策这一章主要介绍了企业在财务预测和决策中所应遵循的原则和方法。
它包括财务预测和决策的基本概念和过程、预测模型和方法、风险评估和控制等。
这一章还对企业在财务预测和决策中所需要的信息和数据进行了详细的说明。
第六章:监管和合规这一章主要介绍了企业会计中的监管和合规事项。
它包括会计监管的基本原则和机构、会计审计的要求和程序、会计内部控制的建立和运作等。
这一章还对企业在会计监管和合规中所需要履行的责任和义务进行了详细的说明。
P a g e1新会计准则下中英文会计科目名称和编号对照表及核算内容会计科目名称和编号Chart of Accounts顺序号编号名称NO.Code numberSubject一、资产类I. Assets1 1001 库存现金 1 1001 Cash in hand2 1002 银行存款 2 1002 Cash in bank3 1003 存放中央银行款项 3 1003 Deposit in central bank4 1011 存放同业 4 1011 Deposit in same trade5 1012 其他货币资金 5 1012 Other monetary assets6 1021 结算备付金 6 1021 Deposit reservation for balance7 1031 存出保证金 7 1031 Refundable Deposits8 1101 交易性金融资产 8 1101 Held for trading financial assets 9 1111 买入返售金融资产 9 1111 Buying back the sale of financial assets 10 1121 应收票据 10 1121 Notes receivable 11 1122 应收账款 11 1122 Account receivable 12 1123 预付账款 12 1123 Prepaid accounts 13 1131 应收股利 13 1131 Dividend receivable 14 1132 应收利息 14 1132 Accrued interest receivable 15 1201 应收代位追偿款 15 1201 Subrogation receivable 16 1211 应收分保账款 16 1211 Reinsurance account receivable17 1212 应收分保合同准备金 17 1212 Receivable deposit for due of reinsurance 18 1221 其他应收款 18 1221 Other account receivable 19 1231 坏账准备 19 1231 Bad debit reserve20 1301 贴现资产 20 1301 Deposit of capital discounted21 1302 拆出资金 21 1302 Lendings to banks and other financial institutions 22 1303 贷款 22 1303 Loans23 1304 贷款损失准备 23 1304 Loans impairment reserve 24 1311 代理兑付证券 24 1311 Vicariously cashed securities 25 1321 代理业务资产 25 1321 Capital in vicarious business 26 1401 材料采购 26 1401 Procurement of materials 27 1402 在途物资 27 1402 Material in transit 28 1403 原材料 28 1403 Raw material29 1404 材料成本差异 29 1404 Material cost variance 30 1405 库存商品 30 1405 Commodity stocks 31 1406 发出商品 31 1406 Goods in transit32 1407 商品进销差价 32 1407 Difference between purchase and sales of commodities 33 1408 委托加工物资 33 1408 Materials of consigned processing 34 1411 周转材料 34 1411 Revolving material351421消耗性生物资产351421Consumptive biological assetsP a g e236 1431 贵金属 36 1431 Expensive metals37 1441 抵债资产 37 1441 Capital for debts payment38 1451 损余物资 38 1451 Salvage value of insured properties 39 1461 融资租赁资产 39 1461 Financial leasing assets40 1471 存货跌价准备 40 1471 Reserve against stock price declining 41 1501 持有至到期投资 41 1501 Held-To-Maturity investment42 1502 持有至到期投资减值准备 42 1502 Reserve for Held-to-maturity investment impairment 43 1503 可供出售金融资产 43 1503 Financial assets available for sale 44 1511 长期股权投资 44 1511 Long-term equity investment45 1512 长期股权投资减值准备 45 1512 Reserve for long-term investment impairment 46 1521 投资性房地产 46 1521 Investment real estate 47 1531 长期应收款 47 1531 Long-term accounts receivable 48 1532 未实现融资收益 48 1532 Unrealized financing profits 49 1541 存出资本保证金 49 1541 Deposit for capital recognizance 50 1601 固定资产 50 1601 fixed assets51 1602 累计折旧 51 1602 Accumulative depreciation52 1603 固定资产减值准备 52 1603 Reserve for fixed assets impairment 53 1604 在建工程 53 1604 Construction in progress 54 1605 工程物资 54 1605 Engineering materials 55 1606 固定资产清理 55 1606 Disposal of fixed assets 56 1611 未担保余值 56 1611 Unguaranteed residual value 57 1621 生产性生物资产 57 1621 Productive living assets58 1622 生产性生物资产累计折旧 58 1622 Accumulated depreciation of productive living assets 59 1623 公益性生物资产 59 1623 Non-profit living assets 60 1631 油气资产 60 1631 Oil and gas assets 61 1632 累计折耗 61 1632 Accumulated depreciation 62 1701 无形资产 62 1701 Intangible assets 63 1702 累计摊销 63 1702 Accumulated amortization64 1703 无形资产减值准备 64 1703 Reserve for intangible assets impairment 65 1711 商誉 65 1711 Goodwill66 1801 长期待摊费用 66 1801 Long-term deferred expenses 67 1811 递延所得税资产 67 1811 Deferred income tax assets 68 1821 独立账户资产 68 1821 Assets of independent accounts 69 1901 待处理财产损溢69 1901 Unsettled assets profit and loss二、负债类II.Liabilities70 2001 短期借款 70 2001 Short-term borrowings71 2002 存入保证金 71 2002 Deposit received for recognizance72 2003 拆入资金 72 2003 Borrowings from banks and other financial institutions 73 2004 向中央银行借款 73 2004 Borrowings from central bank 74 2011 吸收存款 74 2011 Savings absorption75 2012 同业存放 75 2012 Due from placements with banks and other financial institutions76 2021 贴现负债 76 2021 Liabilities of capital discounted 77 2101 交易性金融负债 77 2101 Transactional monetary liabilities 782111卖出回购金融资产款782111Financial assets sold for repurchaseP a g e379 2201 应付票据 79 2201 Notes payable 80 2202 应付账款 80 2202 Accounts payable81 2203 预收账款 81 2203 Account receivable in advance 82 2211 应付职工薪酬 82 2211 Payroll payable 83 2221 应交税费 83 2221 Tax payable84 2231 应付利息 84 2231 Accrued interest payable 85 2232 应付股利 85 2232 Dividend payable 86 2241 其他应付款 86 2241 Other accounts payable87 2251 应付保单红利 87 2251 Dividend payable for the Insured 88 2261 应付分保账款 88 2261 Dividend payable for reinsurance89 2311 代理买卖证券款 89 2311 Receivings from vicariously traded securities 90 2312 代理承销证券款 90 2312 Receivings from vicariously sold securities 91 2313 代理兑付证券款 91 2313 Receivings from vicariously cashed securities 92 2314 代理业务负债 92 2314 Liabilities from vicarious business 93 2401 递延收益 93 2401 Deferred profits 94 2501 长期借款 94 2501 Long-term borrowings 95 2502 应付债券 95 2502 Long-term bonds96 2601 未到期责任准备金 96 2601 Deposit for undue duty of reinsurance 97 2602 保险责任准备金 97 2602 Deposit for due of insurance 98 2611 保户储金 98 2611 Deposit of the Insured99 2621 独立账户负债 99 2621 Liabilities of independent accounts 100 2701 长期应付款 100 2701 Long-term accounts payable 101 2702 未确认融资费用 101 2702 Unsettled financing expenses 102 2711 专项应付款 102 2711 Special accounts payable 103 2801 预计负债 103 2801 Estimated liabilities104 2901 递延所得税负债104 2901 Deffered income tax liabilities三、共同类III. Common accounts105 3001 清算资金往来 105 3001 Liquidation of inter bank business 106 3002 货币兑换 106 3002 Foreign exchange Buy and Sale 107 3101 衍生工具 107 3101 Derivation tool 108 3201 套期工具 108 3201 Arbitrage tools 109 3202 被套期项目109 3202 Arbitraged items四、所有者权益类 IV. Owner's Equities110 4001 实收资本 110 4001 Paid-in capital 111 4002 资本公积 111 4002 Capital surplus 112 4101 盈余公积 112 4101 Earned surplus 113 4102 一般风险准备 113 4102 Generic risk reserve 114 4103 本年利润 114 4103 Current year profits 115 4104 利润分配 115 4104 Allocation of profits 116 4201 库存股116 4201 Treasury share五、成本类V. Cost117 5001 生产成本 117 5001 Production costs 118 5101 制造费用 118 5101 manufacturing expenditures 119 5201 劳务成本 119 5201 Service costs1205301研发支出1205301Research and development expendituresP a g e4121 5401 工程施工 121 5401 Engineering construction 122 5402 工程结算 122 5402 Engineering settlement 123 5403 机械作业123 5403 Mechanical operations六、损益类VI. Profit & Loss124 6001 主营业务收入 124 6001 Main operating revenue 125 6011 利息收入 125 6011 Interest income 126 6021 手续费及佣金收入 126 6021 Commission income 127 6031 保费收入 127 6031 Premium income 128 6041 租赁收入 128 6041 Leasehold income 129 6051 其他业务收入 129 6051 Other business income 130 6061 汇兑损益 130 6061 Exchange gain or loss131 6101 公允价值变动损益 131 6101 Profit and loss from fair value changes 132 6111 投资收益132 6111 Income on investment 133 6201 摊回保险责任准备金 133 6201 Amortized deposit for duty 134 6202 摊回赔付支出 134 6202 Amortized compensation expenses 135 6203 摊回分保费用 135 6203 Amortized reinsurance expenditures 136 6301 营业外收入 136 6301 Non-operating income 137 6401 主营业务成本 137 6401 Main operating cost 138 6402 其他业务成本 138 6402 Other operating cost139 6403 营业税金及附加 139 6403 Business taxes and surcharges 140 6411 利息支出 140 6411 Interest expenses 141 6421 手续费及佣金支出 141 6421 Commission expenses142 6501 提取未到期责任准备金 142 6501 Appropriation of deposit for undue duty 143 6502 提取保险责任准备金 143 6502 Appropriation of deposit for duty 144 6511 赔付支出 144 6511 Compensation expenses145 6521 保单红利支出 145 6521 Dividend expenses for the Insured 146 6531 退保金 146 6531 Loan value147 6541 分出保费 147 6541 Reinsurance premium 148 6542 分保费用 148 6542 Reinsurance expenses 149 6601 销售费用 149 6601 Selling expenses150 6602 管理费用 150 6602 General and administrative expenses 151 6603 财务费用 151 6603 Financial expenses 152 6604 勘探费用 152 6604 Prospecting cost 153 6701 资产减值损失 153 6701 Assets devaluation 154 6711 营业外支出 154 6711 Non-operating expenses 155 6801 所得税费用 155 6801 Income tax1566901以前年度损益调整1566901Profit and loss adjustment of former yearsP a g e5会计科目和主要账务处理 参考财政部关于企业会计准则应用指南。
新会计准则会计科目中英文对照表第一篇:新会计准则会计科目中英文对照表资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金Short-term investmentsother 1102 短期投资跌价准备Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资 Work in process-outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses 长期投资Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资Investment on stocks '140102 其他股权投资Other investment on stocks 1402 长期债权投资Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋Building 建筑物Structure 机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement 1502 累计折旧Accumulated depreciation 1505 固定资产减值准备Fixed assets depreciation reserves 房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process 安装工程Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaulproject 1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets 专利权Patents 非专利技术Non-Patents商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用Unacknowledged financial charges 待处理财产损溢Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类 Liability短期负债Current liability 2101 短期借款Short-term borrowing 2111 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票 Trade acceptance2121 应付账款Account payable 2131 预收账款Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款Tax deduction '21710105 销项税额Substituted money on VAT '21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税Business tax payable '217103 应交消费税Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用Drawing expense in advance 其他负债Other liabilities 2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities 长期负债Long-term Liabilities 2301 长期借款Long-term loans 一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值Face value, Par value '231102 债券溢价Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息Accrued interest 2321 长期应付款Long-term account payable 应付融资租赁款Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita 3101 实收资本(或股本)Paid-up capital(or stock)实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock)premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积Other capital reserve 3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus '312102 任意盈余公积Free surplus reserves '312103 法定公益金Legal public welfare fund '312104 储备基金Reserve fund '312105 企业发展基金Enterprise expension fund '312106 利润归还投资Profits capitalizad on return of investment 利润Profits 3131 本年利润Current year profits 3141 利润分配 Profit distribution'314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金Withdrawal reserve fund '314105 提取企业发展基金Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund '314110 应付普通股股利Common Stockdividends payable '314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture '410101 基本生产成本Base cost of manufacture '410102 辅助生产成本Auxiliary cost of manufacture 4105 制造费用Manufacturing overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowance 补贴Bonus 外保劳务费Outsourcing fee 福利费Employee benefits/welfare 会议费Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费Education and training 接待费Entertainment 图书、印刷费Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗Article of consumption 劳动保护费Labor protection fees 季节性停工损失Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类入 Income业务收入OPERATING INCOME 5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue 服务收入Service revenueProfit and loss 收 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益Current investment income 长期投资收益Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrustloans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入Subsidize revenue from country 其他补贴收入Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets 固定资产盘盈Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费Transpotation 保险费Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502 管理费用Adminisstrative expenses 职工工资Staff Salaries 修理费 Repair charge低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education待业保险费Unemployment insurance 劳动保险费Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费Intermediary organs 咨询费Consult fees 诉讼费Legal cost业务招待费Business entertainment 技术转让费Technologytransfer fees 矿产资源补偿费Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税T enure tax 印花税Stamp tax 5503 财务费用Finance charge 利息支出Interest exchange 汇兑损失Foreign exchange loss 各项手续费Charge for trouble 各项专门借款费用Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出Donation outlay 减值准备金Depreciation reserves 非常损失Extraordinary loss 处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arrangement 罚款支出 Amercement outlay 5701 所得税Income tax 以前年度损益调整 Prior year income adjustment第二篇:会计科目中英文对照表会计科目表一、资产类1001 库存现金cash on hand1002 银行存款bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产transaction monetary assets1121 应收票据notes receivable1122 应收账款Account receivable1123 预付账款account prepaid1131 应收股利 dividend receivable1132 应收利息accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备had debts reserve1401 材料采购procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials1406 库存商品 commodity stocks1407 发出商品 goods in transit1412 包装物及低值易耗品 wrappage and low value and easily wornout articles1461 存货跌价准备reserve against stock price declining43 1501 待摊费用 fees to be apportioned1521 持有至到期投资 hold investment due1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve1526 投资性房地产 investment real eastate1531 长期应收款 long-term account receivable1541 未实现融资收益 unrealized financing income1601 固定资产 permanent assets1602 累计折旧 accumulated depreciation1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process1605 工程物资 engineer material1606 固定资产清理 disposal of fixed assets1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing1621 生产性生物资产农业专用productive living assets exclusively for agriculture1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation1701 无形资产 intangible assets1702 累计摊销 accumulated amortization1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation1801 长期待摊费用 long-term deferred expenses1811 递延所得税资产 deferred income tax assets1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group2001 短期借款 short-term loan2101 交易性金融负债 transaction financial liabilities2201 应付票据 notes payable2202 应付账款 account payable2205 预收账款 item received in advance2211 应付职工薪酬 employee pay payable2221 应交税费 tax payable2231 应付股利 dividend payable2232 应付利息 interest payable2241 其他应付款 other account payable2401 预提费用 withholding expenses2411 预计负债 estimated liabilities2501 递延收益 deferred income2601 长期借款 money borrowed for long term2602 长期债券 long-term bond2801 长期应付款 long-term account payable2802 未确认融资费用 unacknowledged financial charges2811 专项应付款 special accounts payable2901 递延所得税负债 deferred income tax liabilities三、共同类3101 衍生工具 derivative tool3201 套期工具 arbitrage tool3202 被套期项目 arbitrage project四、所有者权益类4001 实收资本 paid-up capital4002 资本公积 contributed surplus4101 盈余公积 earned surplus4103 本年利润 profit for the current year4104 利润分配 allocation of profits4201 库存股 treasury stock五、成本类5001 生产成本 production cost5101 制造费用 cost of production5201 劳务成本 service cost5301 研发支出 research and development expenditures5401 工程施工建造承包商专用engineering construction exclusively for construction contractor5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类6001 主营业务收入main business income6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment6301 营业外收入 nonrevenue receipt6401 主营业务成本 main business cost6402 其他业务支出 other business expense6405 营业税金及附加 business tariff and annex6411 利息支出金融共用 interest expense financial sharing1556601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset duation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前损益调整prior year profit and loss adjustment 第三篇:新会计准则中英文会计科目对照表新会计准则中英文会计科目对照表2008-08-11 06:31 P.M.新会计准则中英文会计科目对照表中英文会计科目对照表如下:会计科目中英对照表会计科目 accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类 1 1001库存现金 cash on hand 1002 银行存款 bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产permanent assets 55 1602 累计折旧accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资engineer material 59 1606 固定资产清理disposal of fixed assets 60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产 intangible assets 68 1702 累计摊销 accumulated amortization 69 1703 无形资产减值准备intangible assets reduction reserve 70 1711 商誉business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group2001 短期借款short-term loan 81 2101 交易性金融负债transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用withholding expenses 98 2411 预计负债estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款special accounts payable 109 2901 递延所得税负债deferred income tax liabilities三、共同类3101 衍生工具derivative tool 113 3201 套期工具arbitrage tool 114 3202 被套期项目 arbitrage project四、所有者权益类4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积earned surplus 119 4103 本年利润profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock五、成本类5001 生产成本production cost 123 5101 制造费用cost of production 124 5201 劳务成本service cost 125 5301 研发支出research and development expenditures 126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类6001 主营业务收入main business income 130 6011 利息收入金融共用 interest income financial sharing 135 6051 其他业务收入other business income 136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益income on investment 142 6301 营业外收入 nonrevenue receipt 143 6401 主营业务成本main business cost 144 6402 其他业务支出other business expense 145 6405 营业税金及附加business tariff and annex 146 6411 利息支出金融共用interest expense financial sharing 155 6601 销售费用marketing cost 156 6602 管理费用managing cost 157 6603 财务费用 financial cost 158 6604 勘探费用exploration expense 159 6701 资产减值损失loss from asset devaluation 160 6711 营业外支出nonoperating expense 161 6801 所得税 income tax 162 6901 以前损益调整prior year profit and loss adjustment第四篇:新准则下中英文会计科目对照表2011新准则下中英文会计科目对照表如下:会计科目中英对照表会计科目 accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类1001 库存现金cash on hand1002 银行存款bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产transaction monetary assets1121 应收票据notes receivable1122 应收账款Account receivable1123 预付账款account prepaid1131 应收股利 dividend receivable1132 应收利息accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备had debts reserve1401 材料采购procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials1406 库存商品 commodity stocks1407 发出商品 goods in transit1412 包装物及低值易耗品 wrappage and low value and easily wornout articles1461 存货跌价准备 reserve against stock price declining1501 待摊费用 fees to be apportioned1521 持有至到期投资 hold investment due1522 持有至到期投资减值准备 hold investment due reduction reserve1523 可供出售金融资产 financial assets available for sale1524 长期股权投资 long-term stock ownership investment1525 长期股权投资减值准备long-term stock ownership investment reduction reserve1526 投资性房地产 investment real eastate1531 长期应收款 long-term account receivable1541 未实现融资收益 unrealized financing income1601 固定资产 permanent assets1602 累计折旧 accumulated depreciation1603 固定资产减值准备permanent assets reduction reserve 1604 在建工程 construction in process1605 工程物资 engineer material1606 固定资产清理 disposal of fixed assets1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing1621 生产性生物资产农业专用productive living assets exclusively for agriculture1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation1701 无形资产 intangible assets1702 累计摊销 accumulated amortization1703 无形资产减值准备 intangible assets reduction reserve1711 商誉 business reputation1801 长期待摊费用 long-term deferred expenses1811 递延所得税资产 deferred income tax assets1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group2001 短期借款 short-term loan2101 交易性金融负债 transaction financial liabilities2201 应付票据 notes payable2202 应付账款 account payable2205 预收账款 item received in advance2211 应付职工薪酬 employee pay payable2221 应交税费 tax payable2231 应付股利 dividend payable2232 应付利息 interest payable2241 其他应付款 other account payable2401 预提费用 withholding expenses2411 预计负债 estimated liabilities2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost 5301 研发支出 research and development expenditures5401 工程施工建造承包商专用engineering construction exclusively for construction contractor5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类6001 主营业务收入main business income6011 利息收入金融共用 interest income financial sharing6051 其他业务收入 other business income6061 汇兑损益金融专用 exchange gain or loss exclusively for finance6101 公允价值变动损益 sound value flexible loss and profit6111 投资收益 income on investment6301 营业外收入 nonrevenue receipt6401 主营业务成本 main business cost6402 其他业务支出 other business expense6405 营业税金及附加 business tariff and annex6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用marketing cost 156 6602 管理费用managing cost157 6603 财务费用financial cost 158 6604 勘探费用exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense 161 6801 所得税income tax162 6901 以前损益调整prior year profit and loss adjustment 第五篇:会计科目中英文对照表(含明细科目)一、资产类 Assets流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金Short-term investmentsother 1102 短期投资跌价准备Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finishedgoods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资 Work in process-outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses 长期投资Long-term investment1401 长期股权投资 Long-term investment on stocks '140101 股票投资Investment on stocks '140102 其他股权投资Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves 债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋Building 建筑物Structure 机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement 1502 累计折旧Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 1601 工程物资Project goods and material '160101 专用材料Special-purpose material '160102 专用设备Special-purpose equipment '160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement forfabricate 1603 在建工程Construction-in-process 安装工程Erection works在安装设备Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves 商标权减值准备trademark rights depreciation reserves 1815 未确认融资费用Unacknowledged financial charges 待处理财产损溢Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income '191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款Short-term borrowing 2111 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 2121 应付账款Account payable 2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue 2151 应付工资Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税Unpaid VAT changeover '21710104 减免税款Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税Tax reimbursement for export '21710107 进项税额转出Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税Consumption tax payable '217104 应交资源税Resources tax payable '217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用Drawing expense in advance 其他负债Other liabilities 2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities 长期负债Long-term Liabilities 2301 长期借款Long-term loans 一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券Bonds payable '231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款Special payable 一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term。
企业会计准则会计科目英文版(中英文版)**Enterprise Accounting Standards: Accounting Subjects**In the realm of enterprise accounting, the establishment of standardized accounting subjects is of paramount importance.These subjects serve as the fundamental framework for categorizing and recording financial transactions, ensuring accuracy, transparency, and comparability in financial reporting.The following is an outline of the key accounting subjects in accordance with the enterprise accounting standards.1.Assets- Current Assets: Including cash, accounts receivable, inventory, and short-term investments.- Non-Current Assets: Comprising property, plant, and equipment, intangible assets, and long-term investments.2.Liabilities- Current Liabilities: Encompassing accounts payable, short-term loans, and accrued expenses.- Non-Current Liabilities: Including long-term loans, bonds payable, and deferred tax liabilities.3.Equity- Owner"s Equity: Reflecting the owner"s investment and retained- Minority Interest: Representing the portion of equity in subsidiaries not owned by the parent company.4.Revenue- Sales Revenue: Arising from the main operations of the enterprise.- Other Revenue: Including non-operating income such as interest and gains from the sale of assets.5.Expenses- Cost of Goods Sold: Relating to the production or purchase of goods sold.- Operating Expenses: Including salaries, rent, utilities, and marketing expenses.- Non-Operating Expenses: Comprising interest expenses and losses from the sale of assets.6.Gains and Losses- Gain or Loss on Disposal of Assets: Resulting from the sale or retirement of assets.- Unrealized Gains or Losses: Associated with changes in the fair value of certain financial instruments.7.Income Taxes- Current Tax Expense: Relating to taxes payable on current year"s- Deferred Tax Expense: Resulting from temporary differences between accounting and tax treatments.8.Other Comprehensive Income- Items of Other Comprehensive Income: Including foreign currency translation adjustments, gains or losses on available-for-sale financial assets, and certain pension adjustments.Adherence to these accounting subjects as per the enterprise accounting standards ensures that financial statements are prepared in a manner that is consistent, reliable, and informative for stakeholders.**企业会计准则:会计科目**在企业会计领域,建立标准化的会计科目至关重要。
资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods bystages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds '140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income '191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes 三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds '314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other commonaccumulation fund'314110 应付普通股股利Common Stock dividends payable '314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit 四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss 收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge 营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。
新准则下中英文会计科目(doc 6页)28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment duereduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term account receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges 108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用interest income financial sharing135 6051 其他业务收入other business income136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and profit138 6111 投资收益income on investment142 6301 营业外收入nonrevenue receipt143 6401 主营业务成本main business cost144 6402 其他业务支出other business expense145 6405 营业税金及附加business tariff and annex146 6411 利息支出金融共用interest expense financial sharing155 6601 销售费用marketing cost 156 6602 管理费用managing cost 157 6603 财务费用financial cost 158 6604 勘探费用exploration expense 159 6701 资产减值损失loss from asset devaluation160 6711 营业外支出nonoperating expense 161 6801 所得税income tax 162 6901 以前年度损益调整prior year profit and loss adjustment。
资产负债表Balance Sheet会企01表编制单位: (Company Name) At December of 2010 年月日单位: (Unit)资产Assets 期末余额2010RMB ‘000年初余额2009RMB’ 000负债与所有者权益Liabilities andShareholders’ Equity期末余额2010RMB ‘000年初余额2009RMB’ 000流动资产:Current Assets 流动负债:Current Liabilities现金Cash (and cash equivalent) 短期借款Short term borrowingsAssets: Liabilities交易性金融资产(短期投资)Marketable securities (short-term investments)交易性金融负债MarketableSecurities (liabilities)Cash +500Marketablesecurities-500Marketablesecurities+500 (repocontract)应收票据Bills receivables 应付票据Bills payables应收账款Accounts receivables (trade receivables) (A/R)应付账款Accounts payables (trade payables) (A/P)减:坏账准备Less: Bad debt 预收账款Advances from customersprovisions应收账款净额Accountsreceivables, net应付职工薪酬Salary payables预付账款Prepaid expenses(prepayments)应交税费Tax payables 其他应收款Other receivables 应付股利Dividend payables 存货Inventories 应付利息Interest payables 其他流动资产Other currentassets其他应付款Other payables流动资产合计Total Current Assets一年内到期的非流动负债Current portion of non-current liabilities非流动资产: Non-current Assets 其他流动负债Other currentliabilities可供出售金融资产Available-for-sale securities流动负债合计Total Current Liabilities持有至到期投资Hold-to-maturity securities非流动负债: Non-current Liabilities长期应收款Long termreceivables长期借款Long term borrowings长期股权投资Long terminvestments应付债券Bonds payables投资性房地产Investmentproperties长期应付款Long term payables固定资产原值Fixed assets,gross专项应付款Ear-marked payables减:累计折旧Less:Accumulated depreciation预计负债Contingent liabilities固定资产净值Fixed assets, net 递延所得税负债Deferred taxliabilities固定资产清理Fixed assets for disposal其他非流动负债Other non-current liabilities在建工程Construction in 非流动负债合计Totalprogress (CIP) non-current liabilities 无形资产Intangible assets 负债合计Total Liabilities开发支出Development costs 所有者权益:Shareholders’ Equity 商誉Goodwill 实收资本(或股本) Paid-in capital资本公积Capital reserve 长期待摊费用Expenses forlong term amortization递延所得税资产Deferred tax 减:库存股Less: Treasury stocks盈余公积Earnings reserve 其他非流动资产Othernon-current assets非流动资产合计Total未分配利润Retained earnings Non-current Assets资产合计Total Assets 所有者权益合计Totalshareholders’ equity负债与所有者权益合计TotalLiabilities and Shareholders’ Equity利润表Income Statement会企02表编制单位:年月日单位:Company Name: At December of 2010 Unit:项目Items 期末余额2010RMB ‘000年初余额2009 RMB’ 000一、营业收入Operating Revenue减:营业成本Less: Cost of goods sold 营业税金及附加Sales taxes and surcharges销售费用Selling expenses管理费用G & A expenses财务费用Financial cost资产减值损失Assets impairments 加:公允价值变动收益(+、-)Add:Gains/losses on fair value changes投资收益(+、-)Income frominvestments二、主营业务利润Operating Profit加:营业外收入Add: Non-operatingincome减:营业外支出Less: Non-operatingexpenses其中:非流动资产处置损失Ofwhich: Losses on non-current assets disposal三、利润总额Profit Before Tax减:所得税Less: Income tax四、净利润Net Profit现金流量表Cash Flow Statement会企03表编制单位:年月日单位:Company Name: At December of 2010 Unit:项目Items2010 RMB ‘000一、经营活动产生的现金流量Cash flows from operating activities收到销售商品、提供劳务受到的现金Cash received from sale of products and services 收到的税费返还Cash received from tax rebate收到其他与经营活动相关的现金Cash received from other operating activities经营活动现金流入小计Total cash inflows from operating activities购买商品、接受劳务支付的现金Purchase of raw materials and services支付各项税费Payments of taxes and surcharges支付其他与经营活动相关的现金Payments for other operating activities现金流出小计Total cash outflows经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量Cash flows from investment activities收回投资收到的现金Proceeds from disposal of investments取得投资收益收到的现金Cash received from investments处置固定资产、无形资产、其他资产所收到的现金净额Proceeds from disposal of fixed assets, intangible assets and other assets收到的其他与投资活动相关的现金Cash received from other investment activities投资活动现金流入小计Total cash inflows from investment activities购建固定资产、无形资产、其他资产支付的现金Purchase of fixed assets, intangible assets and other assets投资支付的现金Increase in investments支付的其他与投资活动相关的现金Payments for other investment activities投资活动现金流出小计Total cash outflows from investment activities投资活动产生的现金流量净额Net cash flows from investment activities三、筹资活动产生的现金流量Cash flows from financing activities吸收投资收到的现金Capital contributions from investors取得借款收到的现金Proceeds from interest-bearing loans (borrowings)收到的其他与筹资活动相关的现金Proceeds from other financing activities筹资活动现金流入小计Total cash inflows from financing activities偿还债务所支付的现金Repayments of interest-bearing loans (borrowings)分配股利利润或偿还利息支付的现金Dividend paid or interest paid支付的其他与筹资活动相关的现金Payments for other financing activities筹资活动现金流出小计Total cash outflows from financing activities筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金的影响Effect of changes in foreign exchange rate五、现金及现金等价物增加净额Net increase in cash and cash equivalents加:期初现金及现金等价物余额Add: Cash and cash equivalents at beginning of year 六、期末现金及现金等价物余额Cash and cash equivalents at end of year。
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新会计准则英文版新企业会计准则中英对照(仅供B组小伙伴参考)1.存货 Inventory2.长期股权投资 Long-term Equity Investment3.投资性房地产 Investment Real Estate4.固定资产 Fixed Assets5.生物资产 Biological Assets6.无形资产 Intangible Assets7.非货币性资产交换 Exchange of Non-monetary Assets8.资产减值 Assets Impairment9.职工薪酬 Wages and Salaries of Employees10.企业年金基金 Enterprise Annuity Fund11.股份支付 Share-based Payments12.债务重组 Debt Restructuring13.或有事项 Contingencies14.收入 Revenues15.建造合同 Construction Contracts16.政府补助 Government Grants17.借款费用 Borrowing Costs18.所得税 Income T ax19.外币折算 Foreign Currency Translation20.企业合并 Business Combination21.租赁 Leases22.金融工具确认和计量Recognition and Measurement of Financial Instrument23.金融资产转移 Transfer of Financial Assets24.套期保值 Hedging25.原保险合同 Direct Insurance Contracts26.再保险合同 Reinsurance Contracts27.石油天然气开采 Exploitation of Petroleum and Natural Gas28.会计政策、会计估计变更和差错更正 Changes in Accounting Policies andEstimates and Corrections of Errors29.资产负债表日后事项 Events after the Balance Sheet Date30.财务报表列报 Financial Statement Presentation31.现金流量表 Cash Flow Statement32.中期财务报告 Interim Financial Reporting33.合并财务报表 Consolidate Financial Statement34.每股收益 Earning Per Share/EPS35.分部报告 Segment Reporting36.关联方披露 Disclosure of Related Parties37.金融工具列报 Presentation of Financial Instruments38.首次执行企业会计准则Initial Adoption of Accounting Standard for Enterprises。
2023新准则企业会计科目表(中英文版)**2023 New Standards Corporate Accounting Subject List****概述:**The year 2023 marks a significant evolution in the accounting standards, reflecting a comprehensive update to the corporate accounting subject list.This revision aims to align with the latest economic and financial trends, ensuring greater transparency and accuracy in financial reporting.2023年,企业会计科目表在新会计准则下经历了重要变革,这次更新涵盖了企业会计科目表的全面调整。
此次修订旨在与最新的经济和金融趋势保持一致,确保财务报告的透明度和准确性。
**科目调整:**Under the new standards, several key adjustments have been made to the accounting subjects.These adjustments primarily focus on revenue recognition, leasing, and financial instruments, among others.The revisions aim to provide a clearer and more accurate reflection of a company"s financial position.在新准则下,对会计科目进行了若干关键调整。
这些调整主要集中在收入确认、租赁和金融工具等方面。
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 assets11~ 12 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 investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term not es and bills1123 短期投资 -政府债券 short-term investments - government bon ds1124 短期投资 -受益凭证 short-term investments - beneficiary ce rtificates1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -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-应收票据 allowance 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 parties 1149 备抵呆帐-应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - fo reign currencies1183 买卖远汇折价 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 1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accoun ts - other receivables121~122 存货 inventories1211 商品存货 merchandise 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 m arket1221 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 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to m arket125 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 expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 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 refundable 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 owners'(stockholders') current account 1294 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-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 investments1323 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 insuranc e1328 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 mar ket value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 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 incre ments1429 累积折旧 -土地改良物 accumulated depreciation - land impro vements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧 -机(器)具 accumulated depreciation - machinery 151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased asset s152 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 - leasehol d improvements156 未完工程及预付购置设备款 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 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 e quipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscella neous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation incremen ts1619 累积折耗 -天然资源 accumulated depletion - natural resourc es17 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 copyright1741 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 - other 18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs 1812 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 assets184 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, accou nts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncoll ectible accounts - long-term notes, accounts and overdue receiv ables185 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 v alue from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets lease d 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 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank 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 parties 2118 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 bank acceptance2128 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 pa yable213 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 payable2147 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 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款 -外币 forward exchange contract payable - forei gn currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties 2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and super visors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities -curre nt portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - c urrent portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes a nd accounts payable due within one year or one operating cycle 2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portio n2278 其它一年或一营业周期内到期长期负债 other long-term lia- bi lities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds pa yable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts pa yable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value incre ment tax2341 估计应付土地增值税 estimated accrued land value increme ntal tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other 28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other3 业主权益 owners' equity31 资本 capital311 资本(或股本) capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation 3231 资产重估增值准备 capital surplus from assets revaluatio n324 处分资产溢价公积 capital surplus from gain on disposal of a ssets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination 326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital f rom investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital - treasu ry stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market va lue decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pensi on cost3431 未认列为退休金成本之净损失 net loss not recognized as p ension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 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 - other 5 营业成本 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 进料 material purchased5132 进料费用 charges on purchased material 5133 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 labor515~518 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)5154 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 加工费 manufacturing overhead - outsourced 5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various 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 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-other5888 其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses61 推销费用 selling expenses615~618 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)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 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)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various 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 expenses625~628 管理及总务费用 general & administrative expenses 6251 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, advertisement6261 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 折旧 depreciation expense a6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 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 expens es63 研究发展费用 research and development expenses635~638 研究发展费用 research and development 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 entertainment (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 营业外收入及费用 non-operating revenue and expenses, other in come(expense)71~74 营业外收入 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 shor t-term investment713 兑换利益 foreign exchange 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 租金收入 rent revenue/income7483 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 inventory 7487 坏帐转回利益 gain on reversal of bad debtsms75~ 78 营业外费用 non-operating expenses751 利息费用 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 sho rt-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 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 其它营业外费用 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 decline and obsol ete and slow-moving inventories8 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 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 operation s of discontinued segment912 停业部门损益-处分损益 gain(loss) from disposal of discontin ued segments9121 停业部门损益-处分损益 gain(loss) from disposal of disco ntinued 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 accou nting principles931 会计原则变动累积影响数 cumulative effect of changes in a ccounting principles9311 会计原则变动累积影响数 cumulative 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 incom希望以上资料对你有所帮助,附励志名言3条:1、有志者自有千计万计,无志者只感千难万难。
新会计准则目录中英文对照2008-10-07 来源:中国英语网点击数: 343 责任编辑:国家教育在线1.企业会计准则————————-基本准则(Accounting Standard for Business Enterprises - Basic Standard)2.企业会计准则第1 号————————-存货(Accounting Standard for Business Enterprises No.1 - Inventories)3.企业会计准则第2 号————————-长期股权投资(Accounting Standard for Business Enterprises No.2 - Long-term equity investments)4.企业会计准则第3 号————————-投资性房地产(Accounting Standard for Business Enterprises No.3 - Investment properties)5.企业会计准则第4 号————————-固定资产(Accounting Standard for Business Enterprises No.4 - Fixed assets)6.企业会计准则第5 号————————-生物资产(Accounting Standard for Business Enterprises No.5 - Biological assets)7.企业会计准则第6 号————————-无形资产(Accounting Standard for Business Enterprises No.6 - Intangible assets)8.企业会计准则第7 号————————-非货币性资产:)(Accounting Standard for Business Enterprises No.7 - Exchange of non-monetary assets)9.企业会计准则第8 号————————-资产减值(Accounting Standard for Business Enterprises No.8 - Impairment of assets)10.企业会计准则第9 号————————-职工薪酬(Accounting Standard for Business Enterprises No.9 – Employee compensation )11.企业会计准则第10 号————————企业年金基金(Accounting Standard for Business Enterprises No.10 - Enterprise annuity fund)12.企业会计准则第11 号————————股份支付(Accounting Standard for Business Enterprises No.11 - Share-based payment)13.企业会计准则第12 号————————债务重组(Accounting Standard for Business Enterprises No.12 - Debt restructurings)14.企业会计准则第13 号————————或有事项(Accounting Standard for Business Enterprises No.13 - Contingencies)15.企业会计准则第14 号————————收入(Accounting Standard for Business Enterprises No.14 - Revenue)16.企业会计准则第15 号————————建造合同(Accounting Standard for Business Enterprises No.15 - Construction contracts)17.企业会计准则第16 号————————政府补助(Accounting Standard for Business Enterprises No.16 - Government grants)18.企业会计准则第17 号————————借款费用(Accounting Standard for Business Enterprises No.17 - Borrowing costs)19.企业会计准则第18 号————————所得税(Accounting Standard for Business Enterprises No.18 - Income taxes)20.企业会计准则第19 号————————外币折算(Accounting Standard for Business Enterprises No.19 - Foreign currency translation)21.企业会计准则第20 号————————企业合并(Accounting Standard for Business Enterprises No.20 - Business Combinations)22.企业会计准则第21 号————————租赁(Accounting Standard for Business Enterprises No.21 - Leases)23.企业会计准则第22 号————————金融工具确认和计量(Accounting Standard for Business Enterprises No.22 - Recognition and measurement of financial instruments)24.企业会计准则第23 号————————金融资产转移(Accounting Standard for Business Enterprises No.23 - Transfer of financial assets)25.企业会计准则第24 号————————套期保值(Accounting Standard for Business Enterprises No.24 - Hedging)26.企业会计准则第25 号————————原保险合同(Accounting Standard for Business Enterprises No.25 - Direct insurance contracts)27.企业会计准则第26 号————————再保险合同(Accounting Standard for Business Enterprises No.26 - Re-insurance contracts)28.企业会计准则第27 号————————石油天然气开采(Accounting Standard for Business Enterprises No.27 - Extraction of petroleum and natural gas)29.企业会计准则第28 号————————会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No.28 - Changes in accounting policie and estimates, and correction of errors)30.企业会计准则第29 号————————资产负债表日后事项(Accounting Standard for Business Enterprises No.29 - Events occurring after the balance sheet date)31.企业会计准则第30 号————————财务报表列报(Accounting Standard for Business Enterprises No.30 - Presentation of financial statements)32.企业会计准则第31 号————————现金流量表(Accounting Standard for Business Enterprises No.31 - Cash flow statements)33.企业会计准则第32 号————————中期财务报告(Accounting Standard for Business Enterprises No.32 - Interim financial reporting)34.企业会计准则第33 号————————合并财务报表(Accounting Standard for Business Enterprises No.33 - Consolidated financial statements)35.企业会计准则第34 号————————每股收益(Accounting Standard for Business Enterprises No.34 - Earnings per share)36.企业会计准则第35 号————————分部报告(Accounting Standard for Business Enterprises No.35 - Segment reporting)37.企业会计准则第36 号————————关联方披露(Accounting Standard for Business Enterprises No.36 - Related party disclosure)38.企业会计准则第37 号————————金融工具列报(Accounting Standard for Business Enterprises No.37 - Presentation of financial instruments)39.企业会计准则第38 号————————首次执行企业会计准则(Accounting Standard for Business Enterprises No.38 - First time adoption of Accounting Standards for Business Enterprises)中英对照企业会计准则基本准则2008-07-15 12:06:42企业会计准则——基本准则Accounting Standard for Business Enterprises: Basic Standard第一章总则Chapter 1 General Provisions第一条为了规范企业会计确认、计量和报告行为,保证会计信息质量,根据《中华人民共和国会计法》和其他有关法律、行政法规,制定本准则。
新发布企业会计准则目录(中英文对照版) 企业会计准则目录 Index for Accounting Standards for Business Enterprises Announced February 2006 Effective 2007 for Listed Companies 1. 企业会计准则---------基本准则 (Accounting Standard for Business Enterprises - Basic Standard) 2. 企业会计准则第1 号---------存货 (Accounting Standard for Business Enterprises No. 1 - Inventories) 3. 企业会计准则第2 号---------长期股权投资 (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) 4. 企业会计准则第3 号---------投资性房地产 (Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产 (Accounting Standard for Business Enterprises No. 4 - Fixed assets) 6. 企业会计准则第5 号---------生物资产 (Accounting Standard for Business Enterprises No. 5 - Biological assets) 7. 企业会计准则第6 号---------无形资产 (Accounting Standard for Business Enterprises No. 6 - Intangible assets) 8. 企业会计准则第7 号---------非货币性资产交换 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) 9. 企业会计准则第8 号---------资产减值 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 10. 企业会计准则第9 号---------职工薪酬 (Accounting Standard for Business Enterprises No. 9 – Employee compensation ) 11. 企业会计准则第10 号--------企业年金基金 (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) 12. 企业会计准则第11 号--------股份支付 (Accounting Standard for Business Enterprises No. 11 - Share-based payment) 13. 企业会计准则第12 号--------债务重组 (Accounting Standard for Business Enterprises No. 12 - Debt restructurings) 14. 企业会计准则第13 号--------或有事项 (Accounting Standard for Business Enterprises No. 13 - Contingencies) 15. 企业会计准则第14 号--------收入 (Accounting Standard for Business Enterprises No. 14 - Revenue) 16. 企业会计准则第15 号--------建造合同 (Accounting Standard for Business Enterprises No. 15 - Construction contracts) 17. 企业会计准则第16 号--------政府补助 (Accounting Standard for Business Enterprises No. 16 - Government grants) 18. 企业会计准则第17 号--------借款费用 (Accounting Standard for Business Enterprises No. 17 - Borrowing costs) 19. 企业会计准则第18 号--------所得税 (Accounting Standard for Business Enterprises No. 18 - Income taxes) 20. 企业会计准则第19 号--------外币折算 (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) 21. 企业会计准则第20 号--------企业合并 (Accounting Standard for Business Enterprises No. 20 - Business Combinations) 22. 企业会计准则第21 号--------租赁 (Accounting Standard for Business Enterprises No. 21 - Leases) 23. 企业会计准则第22 号--------金融工具确认和计量 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) 24. 企业会计准则第23 号--------金融资产转移 (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) 25. 企业会计准则第24 号--------套期保值 (Accounting Standard for Business Enterprises No. 24 - Hedging) 26. 企业会计准则第25 号--------原保险合同 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) 27. 企业会计准则第26 号--------再保险合同 (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) 28. 企业会计准则第27 号--------石油天然气开采 (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies and estimates, and correction of errors) 30. 企业会计准则第29 号--------资产负债表日后事项 (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) 31. 企业会计准则第30 号--------财务报表列报 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) 32. 企业会计准则第31 号--------现金流量表 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements) 33. 企业会计准则第32 号--------中期财务报告 (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) 34. 企业会计准则第33 号--------合并财务报表 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) 35. 企业会计准则第34 号--------每股收益 (Accounting Standard for Business Enterprises No. 34 - Earnings per share) 36. 企业会计准则第35 号--------分部报告 (Accounting Standard for Business Enterprises No. 35 - Segment reporting) 37. 企业会计准则第36 号--------关联方披露 (Accounting Standard for Business Enterprises No. 36 - Related party disclosure) 38. 企业会计准则第37 号--------金融工具列报 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments) 39. 企业会计准则第38 号--------首次执行企业会计准则 (Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)