会计科目中英文对照

名称英译资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资-股票short-term investments-stock短期投资-短期票券short-term investments-short-term notesand bills短期投资-政府债券short-term investments-government bonds短期投资-受益凭证short-term investments-beneficiarycertificates短期投资-公司债short-term investments-corporate bonds 短期投资-其它short-term investments-other备抵短期投资跌价损失allowance for reduction of short-terminvestment to market应收票据notes receivable应收票据notes receivable应收票据贴现discounted notes receivable应收票据-关系人notes receivable-related parties其它应收票据other notes receivable备抵呆帐-应收票据allowance for uncollec-tible accounts-notesreceivable应收帐款accounts receivable应收帐款accounts receivable应收分期帐款installment accounts receivable应收帐款-关系人accounts receivable-related parties备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable其它应收款other Receivables应收出售远汇款forward exchange contract receivable应收远汇款-外币forward exchange contract receivable-foreign currencies买卖远汇折价discount on forward ex-change contract应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款-关系人other receivables-related parties其它应收款-其它other receivables-other备抵呆帐-其它应收款allowance for uncollec-tible accounts-otherreceivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory tomarket制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process-Outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory tomarket预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred Foreign Exchange losses业主往来(股东往来)owners'(stockholders') current account 同业往来current account with others其它流动资产-其它other current assets-other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion 意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash Surrender value of life insurance 其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over marketvalue of long-term investments固定资产property , plant, and equipment土地land土地land土地-重估增值land-revaluation increments土地改良物land improvements土地改良物land improvements土地改良物-重估增值land improvements-revaluation increments累积折旧-土地改良物accumulated depreciation-landimprovements房屋及建物buildings房屋及建物buildings房屋及建物-重估增值buildings-revaluation increments累积折旧-房屋及建物accumulated depreciation-buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具-重估增值machinery-revaluation increments累积折旧-机(器)具accumulated depreciation-machinery租赁资产leased assets租赁资产leased assets累积折旧-租赁资产accumulated depreciation-leased assets 租赁权益改良leasehold improvements租赁权益改良leasehold improvements累积折旧-租赁权益改良accumulated depreciation-leaseholdimprovements未完工程及预付购置设备款construction in progress and prepaymentsfor equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产-重估增值miscellaneous property, plant, andequipment-revaluation increments累积折旧-杂项固定资产accumulated depreciation-miscellaneousproperty, plant, and equipment递耗资产depletable assets递耗资产depletable assets天然资源natural resources重估增值-天然资源natural resources-revaluation increments 累积折耗-天然资源accumulated depletion-natural resources 无形资产intangible assets商标权trademarks商标权trademarks专利权patents专利权patents特许权franchise特许权franchise著作权copyright著作权copyright计算机软件Computer Software计算机软件computer software cost商誉goodwill商誉goodwill开办费organization costs开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets-other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables-related parties其它长期应收款项other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-long-term notes, accounts and overdue receivables出租资产assets leased to others出租资产assets leased to others出租资产-重估增值assets leased to others-incremental valuefrom revaluation累积折旧-出租资产accumulated depreciation-assets leased toothers存出保证金refundable deposit存出保证金refundable deposits杂项资产miscellaneous assets受限制存款certificate of deposit-restricted杂项资产-其它miscellaneous assets-other负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款-业主short-term borrowings-owners短期借款-员工short-term borrowings-employees短期借款-关系人short-term borrowings-related parties短期借款-其它short-term borrowings-other应付短期票券short-term notes and bills payable应付商业本票commercial paper payable银行承兑汇票bank acceptance其它应付短期票券other short-term notes and bills payable 应付短期票券折价discount on short-term notes and billspayable应付票据notes payable应付票据notes payable应付票据-关系人notes payable-related parties其它应付票据other notes payable应付帐款accounts pay able应付帐款accounts payable应付帐款-关系人accounts payable-related parties应付所得税income taxes payable应付所得税income tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐-其它accrued taxes payable-other其它应付费用other accrued expenses payable其它应付款other payables应付购入远汇款forward exchange contract payable应付远汇款-外币forward exchange contract payable-foreigncurrencies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased 应付设备款Payables on equipment其它应付款-关系人other payables-related parties应付股利dividend payable应付红利bonus payable应付董监事酬劳compensation payable to directors andsupervisors其它应付款-其它other payables-other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周期内到期长期负债long-term liabilities-current portion一年或一营业周期内到期公司债corporate bonds payable-current portion一年或一营业周期内到期长期借款long-term loans payable-current portion一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle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 portion其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion 其它流动负债other current liabilities销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain业主(股东)往来owners' current account同业往来current account with others其它流动负债-其它other current liabilities-others长期负债long-term liabilities应付公司债corporate bonds payable应付公司债corporate bonds payable应付公司债溢价(折价)premium(discount) on corporate bondspayable长期借款long-term loans payable长期银行借款long-term loans payable-bank长期借款-业主long-term loans payable-owners长期借款-员工long-term loans payable-employees长期借款-关系人long-term loans payable-related parties 长期借款-其它long-term loans payable-other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able长期应付租赁负债long-term capital lease liabilities长期应付票据及款项-关系人Long-term notes and accounts payable-related parties其它长期应付款项other long-term payables估计应付土地增值税accrued liabilities for land value incrementtax估计应付土地增值税estimated accrued land value incrementaltax pay-able应计退休金负债accrued pension liabilities应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债-其它other long-term liabilities-other其它负债other liabilities递延负债deferred liabilities递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债-其它miscellaneous liabilities-other业主权益owners' equity资本capital资本(或股本)capital普通股股本capital-Common stock特别股股本capital-preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par普通股股票溢价paid-in capital in excess of par-commonstock特别股股票溢价paid-in capital in excess of par-preferredstock资产重估增值准备capital surplus from assets revaluation资产重估增值准备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal ofassets处分资产溢价公积capital surplus from gain on disposal ofassets合并公积capital surplus from business combination 合并公积capital surplus from business combination 受赠公积donated surplus受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investeeunder equity method资本公积-库藏股票交易additional paid-in capital-treasury stocktrans-actions保留盈余(或累积亏损)retained earnings (accumulated deficit)法定盈余公积legal reserve法定盈余公积legal reserve特别盈余公积special reserve意外损失准备contingency reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redemption of liabilities 其它特别盈余公积other special reserve未分配盈余(或累积亏损)retained earnings-unappropriated (oraccumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments累积换算调整数cumulative translation adjustment累积换算调整数cumulative translation adjustments未认列为退休金成本之净损失net loss not recognized as pension cost 未认列为退休金成本之净损失net loss not recognized as pension costs 库藏股treasury stock库藏股treasury stock库藏股treasury stock少数股权minority interest少数股权minority interest少数股权minority interest营业收入operating revenue销货收入sales revenue销货收入sales revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货退回sales return销货折让sales allowances销货折让sales discounts and allowances劳务收入service revenue劳务收入service revenue劳务收入service revenue业务收入agency revenue业务收入agency revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入-其它other operating revenue其它营业收入-其它other operating revenue-other营业成本operating costs销货成本cost of goods sold销货成本cost of goods sold销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货purchases进货费用purchase expenses进货退出purchase returns进货折让charges on purchased merchandise进料materials purchased进料material purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowances直接人工direct labor直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense )包装费packing expenses水电瓦斯费Utilities (expense)保险费insurance (expense)加工费manufacturing overhead-outsourced 税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs劳务成本service costs业务成本gency costs业务成本agency costs业务成本agency costs其它营业成本other operating costs其它营业成本-其它other operating costs-other其它营业成本-其它other operating costs-other营业费用operating expenses推销费用selling expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement 水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare佣金支出commission (expense)训练费training (expense)其它推销费用other selling expenses管理及总务费用general & administrative expenses管理及总务费用general & administrative expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses,freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense a各项耗竭及摊提various amortization外销损失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究发展费用research and development expense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它管理及总务费用other general and administrative expenses 研究发展费用research and development expenses研究发展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)其它研究发展费用other research and development expenses营业外收入及费用non-operating revenue and expenses,other income(expense)营业外收入non-operating revenue利息收入interest revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equitymethod股利收入dividends income短期投资市价回升利益gain on market price recovery of short-terminvestment兑换利益foreign exchange gain兑换利益foreign exchange gain处分投资收益gain on disposal of investments处分投资收益gain on disposal of investments处分资产溢价收入gain on disposal of assets处分资产溢价收入gain on disposal of assets其它营业外收入other non-operating revenue捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income出售下脚及废料收入revenue from sale of scraps存货盘盈gain on physical inventory存货跌价回升利益gain from price recovery of inventory坏帐转回利益gain on reversal of bad debts其它营业外收入-其它other non-operating revenue-other items 营业外费用non-operating expenses利息费用interest expense利息费用interest expense投资损失investment loss权益法认列之投资损失investment loss recog-nized under equitymethod短期投资未实现跌价损失unrealized loss on reduction of short-terminvestments to market兑换损失foreign exchange loss兑换损失foreign exchange loss处分投资损失loss on disposal of investments处分投资损失loss on disposal of investments处分资产损失loss on disposal of assets处分资产损失loss on disposal of assets其它营业外费用other non-operating expenses停工损失loss on work stoppages灾害损失casualty loss存货盘损loss on physical inventory存货跌价及呆滞损失loss for market price decline and obsoleteand slow-moving inventories其它营业外费用-其它other non-operating expenses-other所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense ( or benefit)非经常营业损益nonrecurring gain or loss停业部门损益gain(loss) from discontinued operations停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segments停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segment停业部门损益-处分损益gain(loss) from disposal of discontinuedsegments停业部门损益-处分损益gain(loss) from disposal of discontinuedsegment非常损益extraordinary gain or loss非常损益extraordinary gain or loss非常损益extraordinary gain or loss会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples少数股权净利minority interest income少数股权净利minority interest income少数股权净利minority interest incom。

第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interest receivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision for the decline in value of inventories坏账准备：Allowance for doubtful acounts待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA）2.负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本：Paid-in capital资本公积：Additional paid-in capital盈余公积：Surplus reserves未分配利润：Retained earnings4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5.损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costs；cost of goods sold / cost of sales 其他业务支出：Other operating costs营业外支出：Non-operating expenditure销售费用：Selling expense（advertisement）管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率。

会计科目（中英文对照）现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks 短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks 长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment 应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - tradedebtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - ElectronicEquipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production 在建工程Construction in progress 在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year 长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutorysurplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve 资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplusreserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax1.交易性金融资产Trading financial assets2.一年内到期的非流动资产non-current asset(expire in a year)3.可供出售的金融资产available-for-sale financial assets(AFS)4.持有至到期投资held-to-maturity investment (HTM)5.生产性生物资产capitalized Biological assets6.开发支出R&D expense (research and development)7.专项应付款专项accounts payable8.预计负债accrued liability9.库存股treasury stock10.资产减值损失Assets Impairment loss11.对联合企业和合营企业的投资收益investment income of joint-venture and partnership12.非流动资产处置损失disposal loss on non-current liability13.基本每股收益basic EPS(earnings per share)14.稀释每股收益diluted EPS(earnings per share)15.非流动负债non-current liability借:debit 缩写Dr贷:credit 缩写Cr。

会计科目中英文对照序号会计科目编号会计科目名称1 1001 库存现金 Cash in hand2 1002 银行存款 Cash in bank3 1012 其他货币资金 Other monetary assets4 1101 交易性金融资产Transaction Monetary Assets5 1111 应收票据 Notes receivable6 1121 应收股利 Dividend receivable7 1122 应收利息 Interest receivable8 1131 应收账款 Account receivable9 1133 其他应收款 Other receivable10 1141 坏账准备 Bad debt reserves11 1151 预付账款 account prepaid12 1401 材料采购Materials Purchasing13 1403 原材料 Raw materials14 1411 周转材料 turnover materials141101 包装物 Wrappage141102 低值易耗品 Low-value consumption goods15 1404 材料成本差异 Materials cost variance16 1405 库存商品 Goods on Hand17 1471 存货跌价准备 Inventory falling price reserves18 1511 长期股权投资 Long Term Equity Interest Investment19 1531长期应收款Long Term Receivable20 1601 固定资产 Fixed assets21 1602 累计折旧 Accumulated depreciation22 1603 固定资产减值准备 Fixed assets depreciation reserves23 1604 在建工程 Construction-in-process24 1606 固定资产清理 Liquidation of fixed assets25 1701 无形资产 Intangible assets26 1901 待处理财产损溢Unsettled G/L on assets190101 待处理流动资产损益Unsettled G/L on current assets190102 待处理固定资产损益Unsettled G/L on fixed assets27 2101 短期借款 Short-term borrowing28 2201 应付票据 Notes payable29 2202 应付账款 Account payable30 2203 预收账款 Deposit received31 2211 应付职工薪酬 payroll payable32 2161 应付股利 Dividends payable33 2221 应交税费 Tax payable222101 应交增值税 value added tax payable22210101 进项税额 Withholdings on VAT22210105 销项税额 Substituted money on VAT222102 应交营业税 Business tax payable222103 应交消费税 Consumption tax payable222104 应交资源税 Resources tax payable222105 应交所得税 Income tax payable222106 应交土地增值税 Increment tax on land value payable222107 应交城市维护建设税Tax for maintaining and building cities payable34 2241 其他应付款 Other payables35 2501 长期借款 Long-term borrowing36 2502 应付债券 Bonds payable37 27011 长期应付款 Long-term account payable38 3101 实收资本(或股本) Paid-in capital(or common stock)39 4001 资本公积 additional paid-in capital400101 资本(或股本)溢价premium on capital400102 其他资本公积 Other capital reserve40 4101 盈余公积 Surplus reserves410101 法定盈余公积 Legal surplus410102 任意盈余公积 Free surplus reserves410103 法定公益金 Legal public welfare fund41 4103 本年利润 Current year profits42 4104 利润分配 Profit distribution410401 其他转入 Other chengeover in410402 提取法定盈余公积 Withdrawal legal surplus410403 提取法定公益金 Withdrawal legal public welfare funds410409 提取任意盈余公积 Withdrawal other common accumulation fund410415 未分配利润 Undistributed profit43 5001 生产成本 Cost of manufacture500101 基本生产成本 Base cost of manufacture500102 辅助生产成本 Auxiliary cost of manufacture44 5101 制造费用 Manufacturing overhead45 6001 主营业务收入 Prime operating revenue46 6051 其他业务收入 Other operating revenue47 6201投资收益 Investment income48 6203 补贴收入 Subsidize revenue49 6301 营业外收入 NON-OPERATING INCOME50 6401 主营业务成本 Operating costs51 6405 主营业务税金及附加 Tax and associate charge52 6402 其他业务支出 Other business expense53 6601 销售费用 marketing expenses54 6602 管理费用 Adminisstrative expenses55 6603 财务费用 Finance charge56 6711 营业外支出 Nonbusiness expenditure57 6801 所得税费用 Income tax58 6901 以前年度损益调整 Prior year income adjustment。

会计科目中英文对照引言会计科目是会计核算中的基本单位，它既是会计信息的统计单位，也是会计核算的基本对象。

会计科目的设立和使用对于正确记录和反映经济活动具有重要意义。

会计科目中英文对照是在国际商务活动中至关重要的一环，能够帮助不同语言和文化背景的人员更好地理解和交流财务信息。

本文将介绍常见的会计科目中英文对照，以便帮助读者更好地掌握相关知识。

资产类科目（Asset Accounts）1.现金 (Cash)2.银行存款 (Bank Deposits)3.应收账款 (Accounts Receivable)4.存货 (Inventory)5.长期投资 (Long-term Investments)6.固定资产 (Fixed Assets)7.无形资产 (Intangible Assets)负债类科目（Liability Accounts）1.应付账款 (Accounts Payable)2.预收款项 (Prepd Expenses)3.短期借款 (Short-term Loans)4.长期借款 (Long-term Loans)5.应付利息 (Interest Payable)6.应交税费 (Taxes Payable)7.长期应付款 (Long-term Payables) 所有者权益类科目（Equity Accounts）1.资本 (Capital)2.盈余公积 (Surplus)3.利润 (Profit)4.股本 (Share Capital)5.其他综合收益 (Other Comprehensive Income)6.留存收益 (Retned Earnings)收入类科目（Revenue Accounts）1.销售收入 (Sales Revenue)2.业务收入 (Operating Revenue)3.其他收入 (Other Income)4.利息收入 (Interest Income)5.投资收益 (Investment Income)成本类科目（Expense Accounts）1.餐饮费用 (Food and Beverage Costs)2.办公费用 (Office Expenses)3.运输费用 (Transportation Expenses)4.人力资源费用 (Human Resources Expenses)5.物料费用 (Material Costs)6.折旧费用 (Depreciation Expenses)7.税费支出 (Tax Expenses)损益类科目（Profit and Loss Accounts）1.营业成本 (Operating Costs)2.销售费用 (Sales Expenses)3.管理费用 (Administrative Expenses)4.财务费用 (Financial Expenses)5.营业利润 (Operating Profit)6.净利润 (Net Profit)结论会计科目中英文对照是在进行国际商务活动和财务信息交流时必不可少的一项知识。

会计科目中英文对照汇编Introduction会计科目是指在会计准则和会计制度规定下，用于记录和汇总企业财务交易的分类系统。

在进行会计工作时，需要按照一定的会计科目将各项财务交易进行分类，以便于编制财务报表和进行财务分析。

在这个过程中，中英文对照是非常重要的，因为很多企业和机构需要进行国际贸易和国际合作，需要使用英文进行会计交流。

会计科目中英文对照汇编以下是常见的会计科目的中英文对照：1.资产 - Assets2.负债 - Liabilities3.所有者权益 - Owner’s Equity4.营业收入 - Revenue5.营业成本 - Cost of Goods Sold6.销售费用 - Sales Expenses7.管理费用 - Administrative Expenses8.财务费用 - Financial Expenses9.其他收益 - Other Income10.其他支出 - Other Expenses11.现金 - Cash12.库存 - Inventory13.应收账款 - Accounts Receivable14.预付账款 - Prepaid Expenses15.固定资产 - Fixed Assets16.短期借款 - Short-term Borrowings17.长期借款 - Long-term Borrowings18.应付账款 - Accounts Payable19.递延收益 - Deferred Revenue20.所得税费用 - Income Tax Expenses以上仅为常见的会计科目中英文对照，实际情况可能有所不同，需要根据具体的会计准则和会计制度进行相应的调整和补充。

使用注意事项在进行会计科目中英文对照时，需要注意以下几点：1.确保准确性：确保中英文对照的准确性，以免在对外交流和会计处理中产生误解和错误。

2.更新及时：随着会计准则和会计制度的不断变化和更新，会计科目中英文对照也需要及时进行更新和调整，以确保与最新的法规和规定相符。

会计科目的中英文对照1. 资产类(Accounts on Assets)1.1 流动资产(Current Assets)•现金(Cash)•应收账款(Accounts Receivable) •存货(Inventories)•预付款项(Prepayments)1.2 非流动资产(Non-current Assets)•不动产、厂房及设备(Real Estate, Plants and Equipment)•无形资产(Intangible Assets)•长期投资(Long-term Investments)•长期应收账款(Long-term Receivables) 2. 负债类(Accounts on Liabilities)2.1 流动负债(Current Liabilities)•应付账款(Accounts Payable)•短期借款(Short-term Loans)•预收账款(Unearned Revenues)2.2 非流动负债(Non-current Liabilities)•长期借款(Long-term Loans)•长期应付账款(Long-term Payables) •递延收益(Deferred Revenue)3. 股东权益类(Accounts on Equity)3.1 股本(Share Capital)•普通股(Ordinary Shares)•优先股(Preferred Shares)3.2 资本公积(Capital Reserves)•资本公积金(Capital Surplus)3.3 盈余公积(Retned Earnings)•盈余公积金(Retned Surplus)4. 成本类(Accounts on Expenses)4.1 经营成本(Operating Costs)•原材料成本(Raw Materials Costs)•营销费用(Marketing Expenses)•人力资源成本(Human Resources Costs)4.2 财务成本(Financial Costs)•利息支出(Interest Expenses) •贷款费用(Loan Charges)•银行手续费(Bank Fees)5. 收益类(Accounts on Revenues) 5.1 营业收入(Operating Revenues)•销售收入(Sales Revenues)•租金收入(Rental Incomes)•委托代理收入(Agency Fees)5.2 其他收入(Other Incomes)•投资收益(Investment Incomes)•赞助收入(Sponsorship Revenues)•权益转让收益(Equity Transfer Gns)以上是会计科目的中英文对照表。

一、资产类1 1001 库存现金Cash on Hand2 1002 银行存款Bank Deposit3 1003 存放中央银行款项银行专用Deposit in the Central Bank4 1011 存放同业银行专用Due from Placements with Banks and Other Financial Institutions5 1015 其他货币资金Other Monetary Capital6 1021 结算备付金证券专用Deposit Reservation for Balance7 1031 存出保证金金融共用Deposit for Recognizance8 1051 拆出资金金融共用Lendings to Banks and Other Financial Institutions9 1101 交易性金融资产Transactional Monetary Capital10 1111 买入返售金融资产金融共用Redemptory Monetary Capital for Sale11 1121 应收票据Notes Receivable12 1122 应收账款Accounts Receivable13 1123 预付账款Accounts Prepayment14 1131 应收股利Dividend Receivable15 1132 应收利息Accrued Interest Receivable16 1211 应收保户储金保险专用Receivable Deposit from the Insured17 1221 应收代位追偿款保险专用Subrogation Receivables18 1222 应收分保账款保险专用Reinsurance Accounts Receivable19 1223 应收分保未到期责任准备金保险专用Receivable Deposit for Undue Duty of Reinsurance20 1224 应收分保保险责任准备金保险专用Receivable Deposit for Duty of Reinsurance21 1231 其他应收款Other Accounts Receivable22 1241 坏账准备Bad Debit Reserve23 1251 贴现资产银行专用Deposit of Capital Discounted24 1301 贷款银行和保险共用Loans25 1302 贷款损失准备银行和保险共用Loans Impairment Reserve26 1311 代理兑付证券银行和证券共用Vicariously Cashed Securities27 1321 代理业务资产Capital in Vicarious Business28 1401 材料采购Procurement of Materials29 1402 在途物资Materials in Transit30 1403 原材料Raw Materials31 1404 材料成本差异Balance of Materials32 1406 库存商品Commodity Stocks33 1407 发出商品Goods in Transit34 1410 商品进销差价Difference between Purchase and Sales of Commodities35 1411 委托加工物资Materials for Consigned Processing36 1412 包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles37 1421 消耗性生物资产农业专用Consumptive Biological Assets38 1431 周转材料建造承包商专用Revolving Materials39 1441 贵金属银行专用Expensive Metals40 1442 抵债资产金融共用Capital for Debt Payment41 1451 损余物资保险专用Salvage Value Of Insured Properties42 1461 存货跌价准备Reserve For Stock Depreciation43 1501 待摊费用Unamortized Expenditures44 1511 独立账户资产保险专用Capital in Independent Accounts45 1521 持有至到期投资Held-To-Maturity Investment46 1522 持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment47 1523 可供出售金融资产Financial Assets Available for Sale48 1524 长期股权投资Long-term Equity Investment49 1525 长期股权投资减值准备Reserve for Long-term Equity Investment Impairment50 1526 投资性房地产Investment Real Estate51 1531 长期应收款Long-term Accounts Receivable52 1541 未实现融资收益Unrealized Financing Profits53 1551 存出资本保证金保险专用Deposit for Capital Recognizance54 1601 固定资产Fixed Assets55 1602 累计折旧Accumulative Depreciation56 1603 固定资产减值准备Reserve for Fixed Assets Impairment57 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 Assets61 1612 未担保余值租赁专用Unguaranteed Residual Value62 1621 生产性生物资产农业专用Productive Biological Assets63 1622 生产性生物资产累计折旧农业专用Accumulative Depreciation of Productive Biological Assets64 1623 公益性生物资产农业专用Biological Assets for Commonweal65 1631 油气资产石油天然气开采专用Oil and Gas Assets66 1632 累计折耗石油天然气开采专用Accumulated Depletion67 1701 无形资产Intangible Assets68 1702 累计摊销Accumulated Amortization69 1703 无形资产减值准备Reserve for Intangible Assets Impairment70 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Unsettled Assets Profit and Loss二、负债类74 2001 短期借款Short-term Borrowings75 2002 存入保证金金融共用Deposit Received for Recognizance76 2003 拆入资金金融共用Borrowings from Banks and Other Financial Institutions77 2004 向中央银行借款银行专用Borrowings from the Central Bank78 2011 同业存放银行专用Due to Placements with Banks and Other Financial Institutions79 2012 吸收存款银行专用Savings Absorption80 2021 贴现负债银行专用Liabilities of Capital Discounted81 2101 交易性金融负债Transactional Moneytary Liabilities82 2111 卖出回购金融资产款金融共用Financial Assets Sold for Repurchase83 2201 应付票据Notes Payable84 2202 应付账款Accounts Payable85 2205 预收账款Accounts Received in Advance86 2211 应付职工薪酬Payroll Payable87 2221 应交税费Tax Payable88 2231 应付股利Dividend Payable89 2232 应付利息Accrued Interest Payable90 2241 其他应付款Other Accounts Payable91 2251 应付保户红利保险专用Dividend Payable for The Insured92 2261 应付分保账款保险专用Dividend Payable for Reinsurance93 2311 代理买卖证券款证券专用Receivings from Vicariously Traded Securities94 2312 代理承销证券款证券和银行共用Receivings from Vicariously Sold Securities95 2313 代理兑付证券款证券和银行共用Receivings from Vicariously Cashed Securities96 2314 代理业务负债Liabilities from Vicarious Business97 2401 预提费用Withholding Expenses98 2411 预计负债Estimated Liabilities99 2501 递延收益Deferred Profits100 2601 长期借款Long-term Borrowings101 2602 长期债券Long-term Bonds102 2701 未到期责任准备金保险专用Deposit for Undue Duty of Reinsurance103 2702 保险责任准备金保险专用Deposit for Duty of Reinsurance104 2711 保户储金保险专用Deposit of the Insured105 2721 独立账户负债保险专用Liabilities of Independent Accounts106 2801 长期应付款Long-term Accounts Payable107 2802 未确认融资费用Unsettled Financing Expenses108 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110 3001 清算资金往来银行专用Liquidation of Inter Bank Business111 3002 外汇买卖金融共用Foreign Exchange Buy and Sale112 3101 衍生工具Derivative Tools113 3201 套期工具Arbitrage Tools114 3202 被套期项目Arbitraged Items四、所有者权益类115 4001 实收资本Paid-in Capital116 4002 资本公积Capital Surplus117 4101 盈余公积Earned Surplus118 4102 一般风险准备金融共用Generic Risk Reserve119 4103 本年利润Full-year Profit120 4104 利润分配Allocation of Profits121 4201 库存股Treasury Share五、成本类122 5001 生产成本Production Costs123 5101 制造费用Manufacturing Expenditures124 5201 劳务成本Service Costs125 5301 研发支出Research and Development Expenditures126 5401 工程施工建造承包商专用Engineering Constructon127 5402 工程结算建造承包商专用Engineering Settlement128 5403 机械作业建造承包商专用Mechanical Operations六、损益类129 6001 主营业务收入Prime Operating Revenue130 6011 利息收入金融共用Interest Income131 6021 手续费收入金融共用Commission Income132 6031 保费收入保险专用Premium Income133 6032 分保费收入保险专用Reinsurance Premium Income134 6041 租赁收入租赁专用Leasehold Income135 6051 其他业务收入Other Business Income136 6061 汇兑损益金融专用Exchange Gain or Loss137 6101 公允价值变动损益Profit and Loss from Fair Value Changes138 6111 投资收益Income on Investment139 6201 摊回保险责任准备金保险专用Amortized Deposit for Duty140 6202 摊回赔付支出保险专用Amortized Compensation Expenses141 6203 摊回分保费用保险专用Amortized Reinsurance Expenditures142 6301 营业外收入Nonrevenue Receipt143 6401 主营业务成本Prime Operating Cost144 6402 其他业务成本Other Operating Cost145 6405 营业税金及附加Business Tax and Surcharges146 6411 利息支出金融共用Interest Expenses147 6421 手续费支出金融共用Commission Expenses148 6501 提取未到期责任准备金保险专用Appropriation of Deposit for Undue Duty 149 6502 提取保险责任准备金保险专用Appropriation of Deposit for Duty150 6511 赔付支出保险专用Compensation Expenses151 6521 保户红利支出保险专用Dividend Expenses for The Insured152 6531 退保金保险专用Loan Value153 6541 分出保费保险专用Reinsurance Premium154 6542 分保费用保险专用Reinsurance Expenses155 6601 销售费用Marketing Costs156 6602 管理费用Managing Costs157 6603 财务费用Financing Costs158 6604 勘探费用Prospecting Costs159 6701 资产减值损失Assets Devaluation160 6711 营业外支出Nonoperating Expenses161 6801 所得税Income Tax162 6901 以前年度损益调整Profit and Loss Adjustment of Former Years。

常用会计科目中英对照介绍会计科目是会计系统中的核心组成部分，用于记录和分类企业的财务信息。

在国际财务报告准则（IFRS）和中国会计准则（CAS）中，通常使用中英文对照的方式来表示会计科目。

这个文档将为您提供常用会计科目的中英对照表，以帮助您理解和运用会计科目。

资产类流动资产•现金 Cash•银行存款 Bank Deposit•应收账款 Account Receivable•存货 Inventory•预付款项 Prepayment•其他应收款 Other Receivable非流动资产•长期债券 Long-term Bond•固定资产 Fixed Asset•投资 Property Investment•无形资产 Intangible Asset•长期股权投资 Long-term Equity Investment •长期应收款 Long-term Receivable负债类流动负债•应付账款 Account Payable•短期借款 Short-term Loan•预提费用 Accrued Expense•应交税费 Taxes Payable•应付工资 Payroll Payable•其他应付款 Other Payable非流动负债•长期借款 Long-term Loan•应付债券 Bond Payable•递延收益 Deferred Revenue•长期应付款 Long-term Payable•递延所得税负债 Deferred Tax Liability•其他长期负债 Other Long-term Liability 所有者权益类股东权益•实收资本 Pd-in Capital•未分配利润 Undistributed Profit•资本公积 Capital Surplus•盈余公积 Retned Earnings•非流动性损益 Non-operating Income 收入类•销售收入 Sales Revenue•服务收入 Service Revenue•租金收入 Rental Revenue•其他收入 Other Revenue费用类•销售费用 Sales Expense•管理费用 Administrative Expense•财务费用 Financial Expense•研发费用 Research and Development Expense•人力资源费用 Human Resource Expense损益类•净利润 Net Profit•损失 Loss•费用 Expense•营业利润 Operating Profit•营业成本 Operating Cost以上是常用的会计科目中英对照表。

汉英会计词汇人名帐户 personal account工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已赎回票据 retired bill欠付催缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛损 gross loss日记簿 journal月结单 monthly statement少量余额 minority balance分配 allocation分类帐 ledger公证文件 noting分摊 apportionment加成 mark-up永久业权 freehold主要成本 prime cost未催缴股本 uncalled capital申请及分配 application and allotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分类帐 self-balancing ledger自动转帐 autopay成本会计 cost accounting共同 joint存货记录簿 stock records存货周转率 stock turnover rate存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企业 partnership在运品 goods in transit在制品 work-in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 replacement决算表 final accounts折扣栏 discount column折旧 depreciation折旧帐法 depreciation account method折旧准备帐法 depreciation provision account method 折价 discount非人名帐户 impersonal account抽取 extract固定资产 fixed assets长期负债 long-term liabilities法人 legal person股本 share capital拒付票据 dishonoured bill股份 share或有负债 contingent liability所有权 ownership承兑 acceptance承兑人 acceptor法定股本 authorised capital股东主权 shareholders’equity股东资金 shareholders’fund受票人 drawee直线折旧法 straight-line depreciation method 直接工资 direct wages直接原料 direct material直接费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensating error定额制度 imprest system科目 account负债 liabilities信讬人 trustee按比例分配 pro rata背书 endorsement持票人 holder盈余 surplus盈余分拨帐 appropriation account重点钜数 materiality重估折旧法 revaluation depreciation method 借方 debit借项通知单 debit note借项通知单(银行用) debit advice库存现金 cash in hand配比 match个别 several纯利 net profit纯利率 net profit ratio记帐时借贷方互调 complete reversal of entries 特别原始簿 special book of original entry原始分录错误 error of original entry原始分录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hirer个体 entity差额承上 balance brought down差额承前 balance brought forward差额转下 balance carried down帐户 account透支 overdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal account净损失 net loss累积基金 accumulated fund停止经营 quit concern动用资金 capital employed专利税 royalty专利权 patent货物寄销帐 goods sent on consignment account 票面值 par value接纳 accept净流动资产 net current assets速动比率 liquidity ratio寄销 consignment寄销人 consignor寄销帐 consignment account票据拒付手续费 noting charges票据贴现 discounting bill of exchange组织大纲 memorandum of association组织章程 articles of association商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单(银行用) credit advice提用 drawings提款帐 drawings account费用 expenses期未存货 closing stock期初存货 opening stock单式簿记 single-entry bookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invoice发票人 drawer间接工资 indirect wages贴现手续费 discounting charge普通股 ordinary shares普通日记簿 general journal普通原始簿 general book of original entry间接原料 indirect material间接费用 indirect expenses, overhead间接制造成本 factory overhead开帐分录 opening entries结帐分录 closing entries短期合营 joint venture短期合营帐 joint venture account短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange超额利润 super profit资本 capital资本主 proprietor资本支出 capital expenditure资本报酬率 return on capital employed零用现金凭单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 receipt in advance会计等式 accounting equation损益帐 profit and loss account损益计算 income determination过帐 posting资产 assets资产负债表 balance sheet资产收回价值 goods repossessed value试算表 trial balance经常性项目 recurrent item溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bank reconciliation statement复式簿记 double-entry bookkeeping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange, draft实际成本 actual cost截线 enter short认讲意图 offer暂记帐户 suspense account销货成本 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal调整 adjustment制造成本会计 manufacturing account数量表达及稳定货币量度 quantifiability and stable monetary measure随要随付 payable on demand余绌 surplus and deficit遗漏错误 error of omission余额承上 balance brought down余额承前 balance brought forward余额递减折旧法 reducing balance depreciation method余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commission应付帐款分类帐 creditors ledger, purchases ledger应付帐款分类帐统制帐户 creditors ledger control account,purchases ledger control account应收帐款分类帐 debtors ledger, sales ledger应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discounts received购货退出簿 returns outwards book购货帐 purchases account购货净额 net purchases购货簿 purchases journal营业折扣 trade discount购销帐 trading account购销损益帐 trading and profit and loss account优先股 preference shares应付帐款赊帐期限 credit period received form tradecreditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade-in稳健保守 conservatism, prudence簿记 bookkeeping继续经营 going concern赎回资本准备金 capital redemption reserve fund汉英会计词汇人名帐户 personal account工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已赎回票据 retired bill欠付催缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛损 gross loss日记簿 journal月结单 monthly statement少量余额 minority balance分配 allocation分类帐 ledger公证文件 noting分摊 apportionment加成 mark-up永久业权 freehold主要成本 prime cost未催缴股本 uncalled capital申请及分配 application and allotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分类帐 self-balancing ledger自动转帐 autopay成本会计 cost accounting共同 joint存货记录簿 stock records存货周转率 stock turnover rate存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企业 partnership在运品 goods in transit在制品 work-in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 replacement决算表 final accounts折扣栏 discount column折旧 depreciation折旧帐法 depreciation account method折旧准备帐法 depreciation provision account method 折价 discount非人名帐户 impersonal account抽取 extract固定资产 fixed assets长期负债 long-term liabilities法人 legal person股本 share capital拒付票据 dishonoured bill股份 share或有负债 contingent liability所有权 ownership承兑 acceptance承兑人 acceptor法定股本 authorised capital股东主权 shareholders’equity股东资金 shareholders’fund受票人 drawee直线折旧法 straight-line depreciation method 直接工资 direct wages直接原料 direct material直接费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensating error定额制度 imprest system科目 account负债 liabilities信讬人 trustee按比例分配 pro rata背书 endorsement持票人 holder盈余 surplus盈余分拨帐 appropriation account重点钜数 materiality重估折旧法 revaluation depreciation method 借方 debit借项通知单 debit note借项通知单(银行用) debit advice库存现金 cash in hand配比 match个别 several纯利 net profit纯利率 net profit ratio记帐时借贷方互调 complete reversal of entries 特别原始簿 special book of original entry原始分录错误 error of original entry原始分录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hirer个体 entity差额承上 balance brought down差额承前 balance brought forward差额转下 balance carried down帐户 account透支 overdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal account净损失 net loss累积基金 accumulated fund停止经营 quit concern动用资金 capital employed专利税 royalty专利权 patent货物寄销帐 goods sent on consignment account 票面值 par value接纳 accept净流动资产 net current assets速动比率 liquidity ratio寄销 consignment寄销人 consignor寄销帐 consignment account票据拒付手续费 noting charges票据贴现 discounting bill of exchange组织大纲 memorandum of association组织章程 articles of association商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单(银行用) credit advice提用 drawings提款帐 drawings account费用 expenses期未存货 closing stock期初存货 opening stock单式簿记 single-entry bookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invoice发票人 drawer间接工资 indirect wages贴现手续费 discounting charge普通股 ordinary shares普通日记簿 general journal普通原始簿 general book of original entry间接原料 indirect material间接费用 indirect expenses, overhead间接制造成本 factory overhead开帐分录 opening entries结帐分录 closing entries短期合营 joint venture短期合营帐 joint venture account短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange超额利润 super profit资本 capital资本主 proprietor资本支出 capital expenditure资本报酬率 return on capital employed零用现金凭单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 receipt in advance会计等式 accounting equation损益帐 profit and loss account损益计算 income determination过帐 posting资产 assets资产负债表 balance sheet资产收回价值 goods repossessed value试算表 trial balance经常性项目 recurrent item溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bank reconciliation statement复式簿记 double-entry bookkeeping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange, draft实际成本 actual cost截线 enter short认讲意图 offer暂记帐户 suspense account销货成本 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal调整 adjustment制造成本会计 manufacturing account数量表达及稳定货币量度 quantifiability and stable monetary measure随要随付 payable on demand余绌 surplus and deficit遗漏错误 error of omission余额承上 balance brought down余额承前 balance brought forward余额递减折旧法 reducing balance depreciation method余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commission总分类帐 general ledger应付帐款分类帐 creditors ledger, purchases ledger应付帐款分类帐统制帐户 creditors ledger control account,purchases ledger control account应收帐款分类帐 debtors ledger, sales ledger应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discounts received购货退出簿 returns outwards book购货帐 purchases account购货净额 net purchases购货簿 purchases journal营业折扣 trade discount购销帐 trading account购销损益帐 trading and profit and loss account优先股 preference shares应付帐款赊帐期限 credit period received form tradecreditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade-in稳健保守 conservatism, prudence簿记 bookkeeping继续经营 going concern变产帐 realisation account赎回资本准备金 capital redemption reserve fund会计科目中英文对照代码名称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 notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 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 receivable 114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 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 - foreign currencies 1183 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 parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 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 market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 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 market 125 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 account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-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 insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term 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 increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments1449 累积折旧 -机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment 1561 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 equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous 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 increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 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 - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- 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 uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other[Page]2 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 parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable 213 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 payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 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 -current 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 - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle2277 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 portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - 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 liabilities2291 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 payable232 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 payable2331 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 payable - related parties 2338 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 increment tax2341 估计应付土地增值税 estimated accrued land value incremental 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 - other28 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 - other[Page]3 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 revaluation3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 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 combination326 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 from investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital - treasury 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 liabilities3328 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 value 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 pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension 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[Page]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 material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct 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-other 5888 其它营业成本-其它 other operating costs - other6 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)。

1,AAA ,美国会计学会2,Abacus,《算盘》杂志3,abacus ,算盘4,Abandonment,"废弃,报废;委付"5,abandonment value ,废弃价值6,abatement,①减免②冲销7,ability to service debt ,偿债能力8,abnormal cost ,异常成本9,abnormal spoilage ,异常损耗10,above par ,超过票面价值11,above the line,线上项目12,absolute amount ,"绝对数,绝对金额"13,absolute endorsement ,绝对背书14,absolute insolvency ,绝对无力偿付15,absolute priority ,绝对优先求偿权16,absolute value ,绝对值17,absorb ,"摊配,转并" 18,absorptionaccount ,"摊配账户,转并账户"19,absorption costing ,摊配成本计算法20,abstract ,摘要表21,abuse ,滥用职权22,abuse of tax shelter ,滥用避税项目23,ACCA,特许公认会计师公会24,accelerated cost recovery system ,加速成本收回制度25,accelerated depreciation method ,"加速折旧法,快速折旧法" 26,acceleration clause ,"加速偿付条款,提前偿付条款"27,acceptance,①承兑②已承兑票据③验收28,acceptance bill ,承兑票据29,acceptance register ,承兑票据登记簿30,acceptance sampling,验收抽样31,access time ,存取时间32,accommodation ,融通33,accommodation bill ,融通票据34,accommodationendorsement ,融通背书35,account,"①账户,会计科目②账簿,报表③账目,账项④记账"36,accountability ,"经营责任,会计责任"37,accountability unit ,责任单位38,Accountancy ,《会计》杂志39,accountancy ,会计40,accountant ,"会计员,会计师"41,accountantgeneral ,"会计主任,总会计"42,accounting in charge ,主管会计师43,"accountant,s legalliability ",会计师的法律责任44,"accountant,s report",会计师报告45,"accountant,sresponsibility ",会计师职责46,account form ,"账户式,账式"47,accounting,①会计②会计学48,accountingassumption ,"会计假定,会计假设"49,accounting basis ,"会计基准,会计基本方法"50,accounting changes ,会计变更51,accounting concept ,会计概念52,accounting control ,会计控制53,accountingconvention ,"会计常规,会计惯例"54,accountingcorporation ,会计公司55,accounting cycle ,会计循环56,accounting data ,会计数据57,accounting doctrine ,会计信条58,accounting document ,会计凭证59,accounting elements ,会计要素60,accounting entity ,"会计主体,会计个体"61,accounting entry ,会计分录62,accounting equation ,会计等式63,accounting event ,会计事项64,accountingexposure ,"会计暴露,会计暴露风险"65,accounting firm ,会计事务所66,Accounting Hall ofFame ,会计名人堂67,accountingharmonization ,会计协调化68,accounting identity ,会计恒等式69,accounting income ,会计收益70,accountinginformation ,会计信息71,accountinginformation system ,会计信息系统72,accountinginternationalization ,会计国际化73,accounting journals ,会计杂志74,accountinglegislation ,会计法规75,accounting manual ,会计手册76,accountingobjective ,会计目标77,accounting period ,会计期78,accounting policies ,会计政策79,accountingpostulate ,会计假设80,accounting practice ,会计实务81,accountingprinciple ,会计原则82,Accounting PrincipleBoard ,会计原则委员会83,accountingprocedures ,会计程序84,accountingprofession ,"会计职业,会计专业"85,accounting rate ofreturn ,会计收益率86,accountingrecords ,"会计记录,会计簿籍"87,Accounting Review ,《会计评论》88,accounting rules ,会计规则89,Accounting SeriesRelease ,《会计公告文件》90,accounting service ,会计服务91,accounting software ,会计软件92,accountingstandard ,"会计标准,会计准则"93,accounting standardization ,会计标准化94,Accounting Standards Board ,会计准则委员会(英)95,Accounting Standards Committee ,会计准则委员会(英)96,accounting system,①会计制度②会计系统97,accounting technique ,会计技术98,accounting theory ,会计理论99,accounting transaction ,"会计业务,会计账务"100,Accounting Trend and Techniques ,《会计趋势和会计技术》101,accounting unit ,会计单位102,accounting valuation ,会计计价103,accounting year ,会计年度104,accounts ,"会计账簿,会计报表"105,account sales ,"承销清单,承销报告单" 106,accounts payable ,应付账款107,accountsreceivable ,应收账款108,accounts receivable aging schedule ,应收账款账龄分析表109,accounts receivable assigned ,已转让应收账款110,accounts receivable collection period,应收账款收款期111,accounts receivable discounted ,已贴现应收账款112,accounts receivablefinancing ,"应收账款筹资,应收账款融资"113,accounts receivablemanagement ,应收账款管理114,accounts receivableturnover ,"应收账款周转率,应收账款周转次数"115,accretion ,增殖116,accrual basisaccounting ,"应计制会计,权责发生制会计"117,accrued asset ,应计资产118,accrued expense ,应计费用119,accrued liability ,应计负债120,accrued revenue ,应计收入121,accumulateddepreciation ,累计折旧122,accumulateddividend ,累计股利123,accumulatedearnings tax ,"累积盈余税,累积收益税"124,accumulation ,"累积,累计"125,acid test ratio ,酸性试验比率126,acquired company ,"被盘购公司,被兼并公司"127,acquisition ,"购置,盘购"128,acquisitionaccounting ,盘购会计129,acquisition cost ,购置成本130,acquisitiondecision ,购置决策131,acquisition excess ,盘购超支132,acquisitionsurplus ,盘购盈余133,across-the-board ,全面调整134,ACT ,预交公司税135,act ,"法案,法规"136,action ,"起诉,诉讼"137,active account ,活动账户138,active assets ,活动资产139,activity ,"业务活动,作业"140,activity account ,作业账户141,activityaccounting ,作业会计142,activity ratio ,业务活动比率143,activity variance ,业务活动量差异144,act of bankruptcy ,破产法145,act of company ,公司法146,act of God ,"天灾,不可抗力"147,actual capital ,实际资本148,actual value ,实际价值149,actual wage ,实际工资150,added value ,增值151,added valuestatement ,增值表152,added value tax ,增值税153,addition ,"增置,扩建"154,additionaldepreciation ,"附加折旧,补提折旧"155,additional paid-incapital ,附加实缴资本156,additional tax ,附加税157,adequatedisclosure ,充分披露158,adjunct account ,附加账户159,adjustable-ratebond ,可调整利率债券160,adjusted grossincome ,"调整后收益总额,调整后所得总额"161,adjusted trialbalance ,调整后试算表162,adjusting entry ,调整分录163,adjustment ,调整164,adjustment account ,调整账户165,adjustment bond ,调整债券166,administrativeaccounting ,行政管理会计167,administrativebudget ,行政管理预算168,administrativeexpense,行政管理费用169,ADR ,资产折旧年限幅度170,ad valorem tax ,从价税171,advance ,"预付款,垫付款"172,advance corporationtax ,预交公司税173,advances fromcustomers ,预收客户款174,advance tosuppliers ,预付货款175,adventure ,"投机经营,短期经营"176,adverse opinion ,"反面意见,否定意见"177,adverse variance ,"不利差异,逆差"178,advisory services,咨询服务179,affiliated company ,联营公司180,affiliation ,联营181,after closing trialbalance ,结账后试算表182,after cost ,售后成本183,after date ,出票后兑付184,after sight ,见票后兑付185,after-tax ,税后186,AGA ,政府会计师联合会187,age ,"寿命,账龄,资产使用年限"188,age allowance,年龄减免189,age analysis ,账龄分析190,agency ,"代理,代理关系"191,agency commission ,代理佣金192,agency fund ,代管基金193,agenda ,"议事日程,备忘录"194,agent ,"代理商,代理人"195,aggregate balance sheet ,合并资产负债表196,aggregate income statement ,合并损益表197,AGI ,"调整后收益总额,调整后所得总额" 198,aging of accounts receivable,应收账款账龄分析199,aging schedule ,账龄表200,agio ,"贴水,折价" 201,agiotage ,"汇兑业务,兑换业务"202,AGM ,年度股东大会203,agreement ,协议204,agreement of partnership ,合伙协议205,AICPA ,美国注册公共会计师协会206,AIS ,会计信息系统207,all capital earnings rate ,资本总额收益率208,all-inclusive income concept ,总括收益概念209,allocation ,"分摊,分配"210,allocation criteria,分配标准211,allotment,"①分配,拨付②分配数,拨付数"212,allowance,①备抵②折让③津贴213,allowance for baddebts ,呆账备抵214,allowance fordepreciation ,折旧备抵账户215,allowance method ,备抵法216,all-purposefinancial statement ,"通用财务报表,通用会计报表"217,alpha risk ,"阿尔法风险,第一种审计风险"218,altered check ,涂改支票219,alternativeaccounting methods ,可选择性会计方法220,alternativeproposals ,"替代方案,备选方案"221,amalgamation ,企业合并222,American AccountingAssociation ,美国会计学会223,American depositoryreceipts ,"美国银行证券存单,美国银行证券托存收据"224,American Instituteof Certified PublicAccountants ,"美国注册会计师协会,美国注册公共会计师协会"225,American option ,美式期权226,American StockExchange ,美国股票交易所227,amortization,①摊销②摊还228,amortized cost ,摊余成本229,amount ,"金额,合计"230,amount differ ,金额不符231,amount due ,到期金额232,amount of 1dollar ,1元的本利和233,analysis ,分析234,analyst,分析师235,analytical review ,分析性检查236,annual audit ,年度审计237,annual closing ,年度结账238,annual generalmeeting ,年度股东大会239,annualize ,按年折算240,annualized netpresent value ,折算年度净现值241,annual report ,年度报告242,annuity ,年金243,annuity due,期初年金244,annuity in advance,预付年金245,annuity in arrears,迟付年金246,annuity method ofdepreciation ,年金折旧法247,antedate ,填早日期248,anticipation ,"预计,预列"249,anti-dilutionclause ,防止稀释条款250,anti-pollutioninvestment ,消除污染投资251,anti-profiteeringtax ,反暴利税252,anti-tax avoidance ,反避税253,anti-trustlegislation ,反拖拉斯立法254,A/P ,应付账款255,APB ,会计原则委员会256,APB Opinion ,《会计原则委员会意见书》257,Application,"申请,申请书"258,applied overhead ,已分配间接费用259,appraisal ,估价260,appraisal capital ,评估资本261,appraisal surplus ,估价盈余262,appraiser ,"估价员,估价师"263,appreciation ,增值264,appropriatedretained earnings ,"已拨定留存收益,已指定用途留存收益"265,appropriation ,"拨款,指拨经费"266,appropriationaccount ,①拨款账户②留存收益分配账户267,appropriationbudget,拨款预算268,approval ,"核定,审批"269,approved account ,核定账户270,approved bond ,核定债券271,A/R ,应收账款272,arbitrage ,"套利,套汇"273,arbitragetransaction ,"套利业务,套汇业务"274,arbitration ,"仲裁,公断"275,arithmetical error ,算术误差276,"arm,s-length price ","正常价格,公正价格" 277,"arm,s-length transaction ","一臂之隔交易,正常交易"278,ARR ,会计收益率279,arrears,"①拖欠,欠款②迟付"280,arrestment ,财产扣押281,Authur Anderson & Co. ,"约瑟?安德森会计师事务所,安达信会计师事务所"282,article ,"文件条文,合同条款"283,articles of incorporation,公司章程284,articles of partnership ,合伙契约285,articulate ,环接286,articulated concept ,环接观念287,artificial intelligence ,人工智能288,ASB ,审计准则委员会289,ASE,美国股票交易所290,Asian Development Bank ,亚洲开发银行291,Asian dollar ,亚洲美元292,asking price ,"索价,卖方报价"293,assessed value ,估定价值294,assessment,"①估定,查定②特别税捐,特别摊派税捐"295,asset ,资产296,asset cover ,"资产担保,资产保证"297,asset depreciation range ,资产折旧年限幅度298,asset-liability view ,资产—负债观念299,asset quality ,资产质量300,asset retirement ,"资产退役,资产报废"301,asset revaluation ,资产重估价302,asset stripping ,"资产剥离,资产拆卖"303,asset structure ,资产结构304,asset turnover ,资产周转率305,asset valuation ,资产计价306,assignment ofaccounts receivable ,应收账款转让307,associatedcompany ,"联属公司,附属公司"308,Association ofGovernment Accounting ,政府会计师协会309,assumedliability ,"承担债务,承付债务"310,AT ,税后311,at cost ,按成本312,at par ,"按票面额,平价"313,at sight ,"见票兑付,即期兑付"314,attached account ,被查封账户315,attachment ,"扣押,查封"316,attest,"证明,验证"317,attestation ,"证明书,鉴定书"318,audit ,"审核,审计"319,auditability ,可审核性320,audit committee ,审计委员会321,audit coverage,审计范围322,audited financialstatement ,"审定财务报表,审定会计报表"323,audit evidence,"审计证据,审计凭证"324,Audit Guides ,《审计指南》325,auditing,①审计②审计学326,auditing procedure ,审计程序327,auditing process,审计过程328,auditingstandard ,"审计标准,审计准则"329,Auditing StandardsBoard,审计准则委员会330,Auditor,"审计员,审计师"331,auditor general,"审计主任,总审计"332,"auditor,s legalliability ",审计师法律责任333,"auditor,s opinion",审计师意见书334,"auditor,s report","审计师报告,查账报告"335,audit program ,审计工作计划336,audit report ,审计报告337,audit risk ,审计风险338,audit sampling ,审计抽样339,audit software ,审计软件340,audit test,审计抽查341,audit trail,"审计脉络,审计线索"342,audit working paper ,审计工作底稿343,authorized capitalstock ,"核定股本,法定股本"344,automated clearinghouse ,自动票据交换所345,automated tellermachine ,自动取款机346,automatic transferservice ,自动转账服务347,available asset ,可用资产348,availableinventory ,可用存货349,average balance ,平均余额350,average collectionperiod ,平均收款期351,average cost,平均成本352,average-costmethod ,平均成本法353,averageinventory ,"平均存货,平均库存"354,average life ,"平均寿命,平均使用年限"355,average paymentperiod (of accountspayable) ,应付账款平均付款期356,average rate ofreturn ,平均收益率357,averages ,股票价格平均指数358,avoidable cost ,可避免成本359,back charge ,欠费费用360,back date ,"倒填日期,填早日期"361,backed bill ,背书票据362,back-end load,后期负担363,backer,①票据担保人②财务支持人364,backlogdepreciation ,欠提折旧365,back order ,欠交订货366,back pay ,欠付工资367,back tax ,欠交税款368,back-to-backcredit ,对开信用证369,back-to-back loan,对销贷款370,back wardation ,倒价371,backwardintegration ,逆向合并372,bad check ,空头支票373,bad debt ,"呆账,呆账账户"374,bad debt account ,呆账账户375,bad debt expense ,呆账费用376,bad debt ratio ,呆账比率377,bad debt recovery ,呆账收回378,bailment ,"寄销,寄托"379,bailout ,抽资380,bailout period ,投资返还期381,balance,①余额②平衡382,balance budget ,平衡预算383,balance due ,结欠余额384,balance fund ,平衡基金385,balance of account ,账户余额386,balance of payment ,国际收支差额387,balance of retained earnings ,留存收益余额388,balance sheet ,资产负债表389,balance sheet account ,资产负债表账户390,balance sheet analysis ,资产负债表分析391,balance sheet audit ,资产负债表审计392,balance sheet date ,结账日期393,balance sheet ratio ,资产负债表比率394,balance sheet total ,资产负债表总额395,balloon payment ,漂浮式付款396,bank ,银行397,"bank(er,s)acceptance ","银行承兑,银行承兑汇票"398,bank balance ,银行存款余额399,bankbook ,存折400,bank charge ,银行手续费401,bank checkingaccount ,"银行支票账户,银行活期存款账户"402,bank confirmation ,银行证明信函403,bank credit,"银行信用,银行信贷"404,bank custody ,银行保险库405,bank draft,银行汇票406,banker,①银行家②银行407,bank failure ,银行倒闭408,bank loan ,银行贷款409,bank overdraft,银行透支410,bank reconciliationstatement,"银行对账单,银行存款调节表"411,bank reference,银行征信信函412,bank run ,银行挤兑413,bankruptcy ,破产414,bankruptcy act ,破产法415,bankruptcy cost ,破产成本416,bankruptcy court ,破产法院417,bankruptcyprediction,破产判断418,Bankruptcy ReformAct of 1978 ,1978年破产改革法419,bank transfer ,"银行汇兑业务,银行转账业务"420,bargain,"①合同,谈判②廉价货"421,bargain money,定金422,bargain purchaseoption,承租人优先购置权423,bargain renewedoption,承租人优先续租权424,bargain sale ,廉价销售425,barometers ,"经济晴雨表,经济指标"426,barometers stock,晴雨表股票427,barter ,以货易货428,barter transaction ,易货业务429,base ,基数430,base period ,基期431,base price ,基价432,base rate ,基础利率433,base stock ,基础存量434,BASIC ,基础语言435,basic earnings pershare ,每股基础收益436,basis ,基准437,basis ofaccounting ,"会计基准,会计方法"438,basis of taxation ,计税基准439,basis point ,基点440,basket purchase ,"整套采购,总价采购"441,batch costing ,分批成本计算法442,batch processing ,"分批处理,分批数据处理"443,B/D ,过次页444,B/E,汇票445,BE analysis ,"损益分界分析,保本分析"446,bear,"①承担,负担②卖空者,空头"447,bearer ,持票人448,bearer bond ,不记名债券449,bearer draft ,不记名汇票450,bear interest ,"附息,负担利息"451,bear market ,"熊市,下跌行情"452,bear squeeze ,榨空头453,beating the market ,战胜股市454,before-separationcost ,分离前成本455,before-tax income,税前收益456,BeginnersAll-purpose SymbolicInstruction Code ,"基础语言,初学者通用符号指令语言"457,beginning balance ,期初余额458,beginninginventory ,期初存货459,bellwethersecurity ,"领头证券,龙头证券"460,below par ,低于票面价值461,below the line ,线下项目462,beneficial interest,受益人权益463,beneficial owner ,受益权人464,beneficiary ,"受益人,受款人,受赔人"465,benefit,"①效益,利益②福利金,津贴"466,benefit-costanalysis ,效益成本分析467,benefit-cost ratio ,效益成本比率468,benefit fund ,福利基金469,benefit in kind ,实物福利470,benefit system ,职工福利制度471,best-efforts agreement ,证券尽力推销协议472,beta coefficient ,贝塔系数473,beta risk ,"贝塔风险,第二种类型误差" 474,betterment ,"改造投资,改造工程投资"475,B/F ,余额承前476,Bias,"偏差,偏向性" 477,bid ,①买价②投标478,bid bond ,投标保证金479,bid price,"①买方出价,买价②投标价格" 480,big bath ,巨额冲销481,Big Board ,大证券交易所482,Big Five ,五大会计师事务所483,bill,"①汇票,票据②通知单,清单③账单,发货票"484,billing ,"开发票,开账单"485,billing clerk ,开票员486,bill of entry ,报关单487,bill of exchange ,汇票488,bill of lading ,"提货单,提单"489,bill of materials ,用料单490,bill of sales ,"销货清单,卖据"491,bills payable ,应付票据492,bills receivable ,应收票据493,B/L ,提货单494,black market ,黑市495,black money ,黑钱496,blank bill oflading ,不记名提货单497,blank check ,空白支票498,blank endorsement ,不记名背书499,blanket mortgage ,总括抵押500,blanket order ,总括订货单501,blanket price ,总括价格502,blind entry ,"失实分录,未加说明的分录"503,blind purchase ,盲目采购504,blue-chip ,"蓝筹码股票,热门股票"505,blue-sky laws ,"蓝天法,股票发行控制法"506,board chairman ,董事长507,board minutes ,董事会会议记录508,board of directors ,董事会509,board of trade ,"同业公会,商会"510,bond,"①债券②保证书,保证金③忠诚保证"511,bond conversion ,债券兑换512,bond discount,债券折价513,bonded goods ,保税货物514,bonded warehouse ,保税仓库515,bond financing ,债券筹资516,bondholder ,债券持有人517,bond indenture ,"债券信托契约,债券契约"518,bonding company ,忠诚担保公司519,bond issue cost ,债券发行成本520,bond premium ,债券溢价521,bond rating ,评定债券等级522,bonds outstanding,"流通在外债券,未偿付债券"523,bonds payable ,应付公司债券524,bond yield ,债券收益率525,bonus ,"奖金,红利"526,bonus issue ,发行红利股527,book,①账簿②账面的③记账528,book audit ,账簿审计529,book balance ,账面余额530,book inventory ,"账面存货,账面盘存"531,bookkeeper,"簿记员,记账员"532,bookkeeping,"①簿记,记账②簿记学"533,book of final entry ,终结分录账簿534,book of orginalentry ,原始分录账簿535,book profit ,"账面利润,账面盈利"536,book rate of return ,账面收益率537,books of accounts ,账簿538,book value ,账面价值539,book value pershare ,每股账面价值540,boot ,补价541,borrowing ,"借贷,借款"542,borrowing power,借款能力543,bottom line ,"损益表底线,最终财务成果"544,B/R ,应收票据545,branch ,"分支机构,分店"546,branchaccounting ,"分支机构会计,分店会计"547,branch currentaccount ,"分支机构往来账户,分店往来账户"548,branch ledger ,分支机构分类账549,brand name ,"牌号名称,商标名称"550,breach ofcontract ,"违约,违反合同"551,breach of trust ,违反信托552,breakdown ,"分解,按细目分类"553,break-evenanalysis ,"损益分界分析,损益平衡分析"554,break-even chart ,"损益分界图表,损益平衡图表"555,break-even point ,"损益分界点,损益平衡点"556,break-up value ,拆卖价值557,bribes andkickbacks ,贿赂和回扣558,bridging loan ,过渡性贷款559,British AccountingAssociation ,英国会计学会560,broker ,经纪人561,brokerage ,经纪人佣金562,brought down ,"入次页,过次页"563,brought forward ,承前页564,budget ,预算565,budgetary control ,预算控制566,budget decision ,预算决策567,bugeting ,预算编制568,budget management ,预算管理569,budget variance ,预算差异570,buffer stock ,"保险库存,缓冲存货"571,bull,"①买空②买空者,多头"572,bullion ,"金银块,金银条"573,bull market ,"牛市,涨市"574,burden ,间接费用575,burden rate ,间接费用率576,business,"①商业,工商业②企业③经营,营业"577,business accounting ,企业会计578,business barometer ,工商业指标579,business combination ,企业合并580,business cycle ,"商业周期,商业循环"581,business environment ,企业环境582,business failure ,经营失败583,business income ,"企业收益,营业收益" 584,business risk ,"经营风险,营业风险"585,business segment ,企业分部586,business transaction ,"企业交易,营业业务"587,business trust ,企业经营信托588,buy and hold decision ,购入和持存决策589,"buyer,s credit ",买方信贷590,buying expense ,进货费用591,buyout ,"收购股权,收购控制股权"592,buy over ,"收买,贿赂"593,bylaws ,公司章程细则594,by-product ,副产品595,CA ,特许会计师596,cable transfer ,电汇597,calculation ,计算598,calculator ,计算器599,calendar year ,日历年度600,call ,"①期前偿还,期前兑回②催交股款③买方期权"601,callable bond ,可提前兑回债券602,callable preferredstock ,可提前兑回优先股603,call loan ,活期拆放贷款604,call option ,股票购买期权605,call premium ,提前兑回溢价606,call price ,提前兑回价格607,call provision ,提前兑回条款608,cancelable lease ,可取消租约609,cancelled check ,注销支票610,C & F ,货价加运费611,C & I ,货价加保险费612,capacity,①生产能力②偿债能力613,capacity cost ,"生产能力成本,经营能力成本"614,capacity to borrow ,借款能力615,capacity tocontract ,"订约能力,订约资格"616,capital ,"资本金,资本"617,capital account ,资本账户618,capital addition ,资本增置619,capital allowance ,资本减免620,capital andliabilities ratio ,资本负债比率621,capitalappreciation ,资本升值622,capital asset ,资本性资产623,capital assetpricing model ,资本性资产计价模型624,capitalauthorized ,"额定资本,法定资本"625,capital budget ,资本预算626,capital cost ,资本成本627,capital deficit ,资本亏绌628,capitalexpenditure ,资本支出629,capital gain ,"资本利得,资本收益"630,capital impairment ,资本减损631,capital intensive ,资本密集632,capital investment ,资本投资633,capital investmentappraisal,资本投资评价634,capitalization ,资本化635,capitalization ofearnings ,收益资本化636,capitalization ofinterest ,利息资本化637,capitalized value ,资本化价值638,capital lease ,资本租赁639,capital leverage ,资本杠杆作用640,capital loss ,资本损失641,capital maintenanceconcept ,"资本保持概念,资本维护概念"642,capital market ,资本市场643,capital market line ,资本市场贝塔风险线644,capital outlay ,资本支出645,capital-outputratio ,资本产值比率646,capital paid-in ,"实缴股本,投入股本"647,capital rationing ,资本分配648,capitalreorganization ,资本改组649,capital reserve ,资本公积金650,capital return ,"资本收益率,投资回收率"651,capital stock ,股本652,capital stockoutstanding ,"发行股本,流通在外股本"653,capital stockpremium ,股本溢价654,capital stocksubscriptions ,认购股本655,capital structure ,股本结构656,capital structuredecision ,资本结构决策657,capital surplus ,资本盈余658,capital turnover ,资本周转率659,capitalverification ,"资本验证,验资"660,CAPM ,资本性资产计价模型661,carried interest ,附带权益662,carry back ,"结转前期扣减,移前扣减"663,carrying cost ,"置存成本,储存成本"664,carrying value ,①置存价值②抵押品价值665,carry over,"①结转下期扣减,移后扣减②结转库存,滚存量"666,CASB ,成本会计准则委员会667,cash,①现金②兑现668,cashability ,变现能力669,cash account ,现金账户670,cash asset ,现金资产671,cash audit ,现金审计672,cash basis accounting ,"现金收付制会计,收付实现制会计" 673,cash bonus ,现金红利674,cash break-even analysis ,现金损益分界分析675,cash budget ,现金预算676,cash cow ,现金母牛677,cash deficit ,现金亏绌678,cash disbursement journal ,现金支出日记账679,cash discount ,现金折扣680,cash dividend ,现金股利681,cash equivalent ,现金等价物682,cash equivalent value ,现金等值683,cash flow,①现金流转②现金流量684,cash flow statement ,"现金流转表,现金流量表"685,cash-flow tocapital-expenditureratio ,现金流量对资本支出比率686,cash-flow tototal-debt ratio ,现金流量对负债总额比率687,cash forecast ,现金预测688,cashier ,出纳员689,"cashier,s check ",银行本票690,cash in transit ,在途现金691,cash journal ,现金日记账692,cash on delivery ,货到付现693,cash on hand ,库存现金694,cash position ,"现金状况,现金头寸"695,cash receiptsjournal ,现金收入日记账696,cash records ,现金记录697,cash sale ,现金销售698,cash shortages andoverages,现金缺溢699,cash statement ,现金报表700,cash turnover ratio ,现金周转率701,cash with order ,"现金订货,订货现金"702,casting ,"加总,合计"703,casual audit ,临时审计704,CBA,成本效益分析705,CCA ,现时成本会计706,CD ,存款单707,ceiling ,最高限额708,ceiling price ,最高限价709,central bank ,中央银行710,centralization ,"集中经营,集权"711,certainty ,确定性712,certainty decision ,确定性决策713,certaintyequivalent ,确定等值714,certaintyequivalent coefficient ,确定等值系数715,certificate ofcapital verification ,验资证明书716,certificate ofdeposit ,存款单717,certificate ofincorporation ,"公司登记执照,公司注册证书"718,certificate ofindebtedness ,借据719,certificate ofprotest ,拒付证明书720,certifiedaccountant ,注册会计师721,certified check ,保付支票722,certified dataprocessor ,注册数据处理师723,certified financialplanners ,注册财务计划师724,certified financialstatement ,"已审核财务报表,已审核会计报表"725,certifiedinformation systemauditor ,注册信息系统审计师726,certified internalauditor ,注册内部审计师727,certifiedmanagement accountant ,注册管理会计师728,certified publicaccountant ,注册公共会计师729,certifying officer ,签付员730,chain discount ,连锁折扣731,chain liquidation ,连续清算732,chairman of theboard of director ,董事长733,"chairman,s report",董事长报告734,change fund ,找零备用金735,changing pricesaccounting,物价变动会计736,charge,"①费用②借记,借项③赊账④留置权"737,charge account ,"赊账,赊账账户"738,charge anddischarge statement ,信托财产(或遗产)收支报表739,charge card ,付款卡740,charge off ,注销741,charge sale ,赊销742,charter ,"执照,许可证"743,charteredaccountant ,特许会计师744,chartered financialanalyst ,特许财务分析师745,charted financialconsultant ,"特许财务咨询师,特许财务顾问"746,chartist ,图表分析专家747,chart of accounts,"账户分类表,会计科目表"748,chattel ,动产749,chattel mortgage ,动产抵押750,check,"①支票②检查,核对"751,check and balancesystem ,"制约平衡制度,制衡制度"752,check cleaning ,支票交换753,checking account ,"支票账户,活期存款账户" 754,check register ,支票登记簿755,check verification ,支票验证756,chief accountant ,"总会计,会计主任"757,chief auditor ,"总审计,审计主任"758,chief cashier ,"总出纳,出纳主任"759,chief financial officer ,"财务总裁,财务总经理"760,CHIPS ,票据交换所银行内部支付系统761,chronological book ,序时账簿762,CIF,到岸价格763,circularization ,发函询证764,circulating asset ,流动资产765,circulatingcapital ,"流动资本,流动资金"766,claim ,索赔767,classification of accounts ,账户分类表768,classification of assets ,资产分类769,classification of liabilities ,负债分类770,"classification of stockholders, equity ",股东产权分类771,classified common stock ,分类普通股772,classified trial balance ,分类试算表773,claw back ,追回税款774,clean,①不附带保留条件②不附其他单据③不附利息775,clean bill of exchange ,光票汇票776,clean letter ofcredit ,光票信用证777,clearance,"①结关,报关②票据交换,清算③清仓"778,clearance agent ,报关结算代理商779,clearance sale,清仓减价销售780,clearing,①票据交换②结算781,clearing account,"①暂记账户,过渡账户②票据交换往来账户"782,clearing house ,票据交换所783,clear-up cause ,清理条款784,clerical error,"笔误,记账错误"785,clerk ,"办事员,职员"786,client ,"客户,委托人"787,closed account ,已结账账户788,closed-end mutualfund ,固定股份互助基金投资公司789,closely-heldcompany ,不公共招股公司790,closely-heldcorporation ,不公共招股公司791,closing,①结账②收盘792,closingadjustment ,"结账调整,决算调整"793,closing balance ,期末余额794,closing date ,"结账日期,截止日期"795,closing entry ,结账分录796,closing price ,收盘价格797,closing trialbalance ,结账试算表798,CM ,"贡献毛利,贡献毛益"799,CMA ,注册管理会计师800,CML ,资本市场贝塔风险线801,COBOL ,普通商业用语802,code,"①代号,代码②法规,守则"803,Code ofProfessional Ethics,《职业道德守则》804,coding ,编码805,coding clerk ,编码员806,coding of accounts ,账户编码807,co-financing,共同融资808,coin ,硬币809,coinsurance clause ,共同保险条款810,collateral ,"抵押品,担保品"811,collateral bond ,"抵押品担保债券,动产担保债券"812,collateral loan ,抵押品担保贷款813,collectibles ,收藏物814,collection agency ,收账代理商815,collection period ,收款期816,collective policy ,收账政策817,collusion,串通舞弊818,columnar journal ,多栏式日记账819,combination ,企业合并820,combined financialstatement,"合并财务报表,合并会计报表"821,combined journaland ledger,"合并日记分类账,日记总账"822,comfort letter ,安慰信函823,commercial bank ,商业银行824,commercial bill ,商业汇票825,commercial credit ,商业信用826,commercial law ,商法827,commercial paper,①商业票据②流通票据828,commission ,"佣金,手续费"829,commitment ,①承诺付款②承诺贷款830,commitment fee ,承诺费831,commodity ,"商品,货物"832,commodity exchange ,商品交易所833,Common BusinessOriented Language ,普通商业语言834,common cost ,共同成本835,common dollar ,等值美元836,common-sizestatement ,共同尺度报表837,common stock ,普通股838,common stockequivalent,等同普通股839,Common Stock Index ,普通股股票价格指数840,community ofinterest ,"共同权益,共同权益集团"841,commuted value ,折算价值842,company ,公司843,company director ,公司董事长844,company finance,公司财务845,company law ,公司法。

会计科目中英对照（全）会计科目中英对照（全）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 equivalents 112 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 notes and bills1123 短期投资-政府债券 short-term investments - government bonds1124 短期投资-受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债 short-term investments - corporate bonds1128 短期投资 -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 parties1149 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 - foreign 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 parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐- 其它应收款 allowance for uncollec- tible accounts - other 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 market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 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 market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid 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 account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-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-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term 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 increments1429 累积折旧-土地改良物 accumulated depreciation -land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物-重估增值 buildings -revaluation increments1439 累积折旧-房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具-重估增值 machinery - revaluation increments1449 累积折旧-机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 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 equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property,plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous 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 increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 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 - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle 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, accounts and overdue receivables- related parties 1848 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 uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产-重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets – other2 负债 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 parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts 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 payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 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 -current 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 - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or oneoperating cycle2277 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 portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - 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 owne rs‘ 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 payable232 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 - employees 2327 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 payable2331 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 payable - 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 increment tax2341 估计应付土地增值税 estimated accrued land value incremental 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 - other28 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 owne rs‘ 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 revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 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 from investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital - treasury 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 value 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 adjustments 343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension 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 sold 512 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 material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct 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 expenses 56 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-other 5888 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 expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense) 6259 广告费 advertisement expense, advertisement 6261 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 expense 6275 佣金支出 commission (expense)6276 训练费 training (expense)4 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 sold 512 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 material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct 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 expenses 56 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-other 5888 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 expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, 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 expenses63 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 income(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 short-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 ofinventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 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 short-term investments to market753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal 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 obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益） income tax expense ( or benefit)9 非经常营业损益 nonrecurring gain or loss91 停业部门损益 gain(loss) from discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 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 income。

一、资产assets1、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 investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 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 receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 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 - foreign currencies 1183 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 parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 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 market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料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 market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid 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 - other2、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 insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments 3、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 increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机（器）具及设备machinery and equipment1441 机（器）具machinery1448 机（器）具-重估增值machinery - revaluation increments1449 累积折旧-机（器）具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 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 equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments 1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment 16 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 increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权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 - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle 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, accounts and overdue receivables- related partie 1848 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 uncollectible accounts - long-term notes, account 185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、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 parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts 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 payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors 2198 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 -current 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 - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year 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 p 2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - 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 liabilities2291 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 payable232 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 payable2331 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 payable - related parties 2338 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 increment tax2341 估计应付土地增值税estimated accrued land value incremental 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 - other28 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 - other三、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 revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 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 combination326 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 from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury 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 liabilities3328 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 investments 3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 342 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 pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension 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 interest四、损益类4 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 sold 512 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 material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct 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 costs56 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-other 5888 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, advertisement 6161 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 expense6269 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 expense 6275 佣金支出commission （expense）6276 训练费training （expense）6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development 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 income（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 short-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 inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 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 short-term investments to market 753 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 obsolete and slow-moving inventories 7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用（或利益）income tax expense （or benefit）81 所得税费用（或利益）income tax expense （or benefit）811 所得税费用（或利益）income tax expense （or benefit）8111 所得税费用（或利益）income tax expense （or benefit）9 非经常营业损益nonrecurring 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 segments 9111 停业部门损益-停业前营业损益income（loss）from operations of discontinued segment 912 停业部门损益-处分损益gain（loss）from disposal of discontinued segments9121 停业部门损益-处分损益gain（loss）from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income 9411 少数股权净利minority interest incomenvestmentsncrements and equipmentivables- related partiesg-term notes, accounts and overdue receivablesdue within one year or one operating cycle payables to related parties - current portionuity investments quity investments。

中英文会计科目对照一、资产类1. 货币资金 - Cash and cash equivalents2. 短期投资 - Short-term investments3. 应收票据 - Notes receivable4. 应收账款 - Accounts receivable5. 预付账款 - Prepaid expenses6. 存货 - Inventory7. 长期股权投资 - Long-term equity investments8. 长期债权投资 - Long-term debt investments9. 固定资产 - Property, plant, and equipment10. 累计折旧 - Accumulated depreciation11. 无形资产 - Intangible assets12. 递延资产 - Deferred assets二、负债类1. 短期借款 - Short-term loans2. 应付票据 - Notes payable3. 应付账款 - Accounts payable4. 预收账款 - Deferred revenue5. 长期借款 - Long-term loans6. 银行贷款 - Bank loans7. 应付工资 - Salaries payable8. 应交税费 - Taxes payable9. 应付利息 - Interest payable10. 长期债务 - Long-term debt11. 递延负债 - Deferred liabilities三、所有者权益类1. 实收资本 - Paid-in capital2. 资本公积 - Capital surplus3. 盈余公积 - Retained earnings4. 未分配利润 - Undistributed profits5. 专项储备 - Special reserves6. 本年利润 - Current year profits7. 外币报表折算差额 - Foreign currency translation adjustment四、收入类1. 主营业务收入 - Main operating revenue2. 其他业务收入 - Other operating revenue5. 财务费用 - Financial expenses7. 营业外支出 - Non-operating expenses五、费用类1. 主营业务成本 - Main operating costs2. 销售费用 - Selling expenses3. 管理费用 - Administrative expenses4. 财务费用 - Financial expenses5. 税费 - Taxes6. 资产减值损失 - Asset impairment losses7. 其他费用 - Other expenses六、成本类1. 出售商品、提供劳务收到的现金 - Cash received from selling goods or providing services2. 收到的税费返还 - Tax refunds received3. 收到的其他与经营活动有关的现金 - Other cash received related to operating activities4. 购买商品、接受劳务支付的现金 - Cash paid for purchasing goods or receiving services5. 支付给职工以及为职工支付的现金 - Cash paid to and on behalf of employees6. 支付的税费 - Taxes paid7. 支付的其他与经营活动有关的现金 - Other cash paid related to operating activities9. 处置固定资产、无形资产和其他长期资产而收回的现金净额 - Net cash received from disposal of fixed assets, intangible assets, and other long-term assets11. 偿还债务支付的现金 - Cash paid for repayment of loans12. 分配股利、利润或偿付利息支付的现金 - Cash paid for distribution of dividends, profits, or payment of interests13. 收到其他与投资活动有关的现金 - Other cash received related to investment activities14. 偿付其他与投资活动有关的现金 - Other cash paid related to investment activities15. 吸收投资收到的现金 - Cash received from investment absorption16. 借款收到的现金 - Cash received from loan received17. 发行债券收到的现金 - Cash received from bond issuance18. 收到其他与筹资活动有关的现金 - Other cash received related to financing activities19. 还本付息等支付的现金 - Cash paid for repayment of principal and interest20. 分配股利、利润或支付利息支付的现金 - Cash paid for distribution of dividends, profits, or payment of interest21. 银行存款的期初余额 - Initial balance of bank deposits22. 银行存款的期末余额 - Ending balance of bank deposits以上是(新准则)中英文会计科目对照，供参考。

会计科目中英对照会计科目中英对照为了连续、系统、全面地核算和监督经济活动所引起的各项会计要素的增减变化，就有必要对会计要素的具体内容按照其不同的.特点和经济管理要求进行科学的分类，并事先确定分类核算的项目名称，规定其核算内容。

这种对会计要素的具体内容进行分类核算的项目，称为会计科目。

以下是yjbys整理的会计科目中英对照，快来收藏吧。

一、资产 assets流动资产 current assets现金及约当现金 cash and cash equivalents库存现金 cash on hand零用金/周转金 petty cash/revolving funds银行存款 cash in banks在途现金 cash in transit约当现金 cash equivalents其它现金及约当现金 other cash and cash equivalents短期投资 short-term investments短期投资 -股票 short-term investments - stock短期投资-短期票券short-term investments - short-term notes and bills短期投资-政府债券short-term investments - government bonds短期投资-受益凭证short-term investments - beneficiary certificates短期投资 -公司债 short-term investments - corporate bonds 短期投资 -其它 short-term investments - other备抵短期投资跌价损失 allowance for reduction of short-term investment to market应收票据 notes receivable应收票据 notes receivable应收票据贴现 discounted notes receivable应收票据 -关系人 notes receivable - related parties其它应收票据 other notes receivable备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable应收帐款 accounts receivable应收帐款 accounts receivable应收分期帐款 installment accounts receivable应收帐款 -关系人 accounts receivable - related parties备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable其它应收款 other receivables应收出售远汇款 forward exchange contract receivable应收远汇款-外币forward exchange contract receivable - foreign currencies买卖远汇折价 discount on forward ex-change contract应收收益 earned revenue receivable应收退税款 income tax refund receivable其它应收款 - 关系人 other receivables - related parties其它应收款 - 其它 other receivables - other备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables~ 存货 inventories商品存货 merchandise inventory寄销商品 consigned goods在途商品 goods in transit备抵存货跌价损失allowance for reduction of inventory to market制成品 finished goods寄销制成品 consigned finished goods副产品 by-products在制品 work in process委外加工 work in process - outsourced原料 raw materials物料 supplies在途原物料 materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory to market预付费用 prepaid expenses预付薪资 prepaid payroll预付租金 prepaid rents预付保险费 prepaid insurance用品盘存 office supplies预付所得税 prepaid income tax其它预付费用 other prepaid expenses预付款项 prepayments预付货款 prepayment for purchases其它预付款项 other prepayments~ 其它流动资产 other current assets进项税额 VAT paid ( or input tax)留抵税额 excess VAT paid (or overpaid VAT)暂付款 temporary payments代付款 payment on behalf of others员工借支 advances to employees存出保证金 refundable deposits受限制存款 certificate of deposit-restricted递延所得税资产 deferred income tax assets递延兑换损失 deferred foreign exchange losses业主(股东)往来 owners^(stockholders^) current account同业往来 current account with others其它流动资产-其它 other current assets - other、基金及长期投资 funds and long-term investments基金 funds偿债基金 redemption fund (or sinking fund)改良及扩充基金 fund for improvement and expansion意外损失准备基金 contingency fund退休基金 pension fund其它基金 other funds长期投资 long-term investments长期股权投资 long-term equity investments长期债券投资 long-term bond investments长期不动产投资 long-term real estate in-vestments人寿保险现金解约价值 cash surrender value of life insurance 其它长期投资 other long-term investments备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments、固定资产 property , plant, and equipment土地 land土地 land土地-重估增值 land - revaluation increments土地改良物 land improvements土地改良物 land improvements土地改良物-重估增值land improvements - revaluation increments累积折旧-土地改良物accumulated depreciation - land improvements房屋及建物 buildings房屋及建物 buildings房屋及建物 -重估增值 buildings -revaluation increments累积折旧 -房屋及建物 accumulated depreciation - buildings ~ 机(器)具及设备 machinery and equipment机(器)具 machinery机(器)具 -重估增值 machinery - revaluation increments累积折旧 -机(器)具 accumulated depreciation - machinery租赁资产 leased assets租赁资产 leased assets累积折旧 -租赁资产 accumulated depreciation - leased assets 租赁权益改良 leasehold improvements租赁权益改良 leasehold improvements累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements。

会计科目中英对照汇总在会计领域，科目是指用于记录和分类经济交易或经济事项的项目。

会计科目的对照是会计工作中的一项基本工作，它将中文科目名称与英文科目名称进行对应，方便在国际业务交流中使用英文进行会计处理和报告。

本文将汇总常见的会计科目中英对照。

资产类科目1.货币资金 - Cash2.短期投资 - Short-term Investments3.应收票据 - Notes Receivable4.应收账款 - Accounts Receivable5.预付账款 - Prepd Expenses6.其他应收款 - Other Receivables7.存货 - Inventory8.长期待摊费用 - Long-term Prepd Expenses9.长期股权投资 - Long-term Equity Investment10.固定资产 - Fixed Assets11.累计折旧 - Accumulated Depreciation12.无形资产 - Intangible Assets13.递延所得税资产 - Deferred Tax Assets 负债类科目1.短期借款 - Short-term Borrowings2.应付票据 - Notes Payable3.应付账款 - Accounts Payable4.预收账款 - Advance Payments5.其他应付款 - Other Payables6.应付利息 - Interest Payable7.长期借款 - Long-term Borrowings8.应付债券 - Bonds Payable9.递延所得税负债 - Deferred Tax Liabilities 权益类科目1.实收资本 - Pd-in Capital2.股本溢价 - Capital Surplus3.盈余公积 - Surplus Reserve4.未分配利润 - Retned Earnings5.资本公积 - Capital Reserve成本类科目1.主营业务成本 - Mn Operating Cost2.销售费用 - Sales Expenses3.管理费用 - Administrative Expenses4.财务费用 - Financial Expenses5.其他业务成本 - Other Operating Costs 损益类科目1.营业收入 - Operating Revenue2.营业成本 - Operating Costs3.营业税金及附加 - Business Taxes and Surcharges4.销售费用 - Sales Expenses5.管理费用 - Administrative Expenses6.财务费用 - Financial Expenses7.其他营业收入 - Other Operating Revenue8.其他营业成本 - Other Operating Costs9.汇兑收益 - Foreign Exchange Gns10.投资收益 - Investment Income11.资产减值损失 - Asset Imprment Loss12.非经营性损益 - Non-operating Gns andLosses13.所得税费用 - Income Tax Expenses14.净利润 - Net Profit以上仅为常见会计科目中英对照的一部分。

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 banks0 g1116 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 notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 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 receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 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 - foreign currencies 1183 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 parties1188 其它应收款-其它other receivables - other1189 备抵呆帐-其它应收款allowance for uncollec- tible accounts - other receivables 121~122 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 market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料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 market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid 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 account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-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 insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-terminvestments14~ 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 increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧-租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款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 equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment -revaluation increments1589 累积折旧-杂项固定资产accumulated depreciation -miscellaneous 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 increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权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 - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle 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, accounts 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 uncollectible accounts -long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other========================================================================== ======2 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 parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts 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 payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors 2198 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 -current 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 - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 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 portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - 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 liabilities2291 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 payable232 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 payable2331 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 payable - 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 increment tax2341 估计应付土地增值税estimated accrued land value incremental 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 - other28 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 - other========================================================================== ======3 所有者权益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 revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 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 combination326 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 from investee under equity method 3282 资本公积-库藏股票交易additional paid-in capital - treasury 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 liabilities3328 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 value 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 pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension 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 interest========================================================================== ======4 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 material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor······································································································································································································、··515~518 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 - outsourced5166 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 expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, 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 expenses63 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 expenses========================================================================== ======7 营业外收入及费用non-operating revenue and expenses, other income(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 short-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 inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 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 short-term investments to market 753 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 obsolete and slow-moving inventories 7888 其它营业外费用-其它other non-operating expenses- other========================================================================== ======8 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 operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles 931 会计原则变动累积影响数cumulative effect of changes in accounting principles 9311 会计原则变动累积影响数cumulative effect of changes in accounting principles 94 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 in。

一、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 by stages1301 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 reserves1431 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 reserves1701 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 paying2181 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 year 2341 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 common accumulationfund´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 cessation 4107 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 转自:<a href='http://wy.yuloo/wy-fy'>育路翻译考试网</a>希望以上资料对你有所帮助，附励志名3条：1、积金遗于子孙，子孙未必能守；积书于子孙，子孙未必能读。