1、中国会计制度科目英文对照应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment fal
2、ling due in a year长期投资： Long-term investment：其中:长期股权投资 Including: Long term equity investment长期债权投资 Long term securities investment固定资产原价 Fixed assets-cost 固定资产净值 Fixed assets-net value减：固定资产减值准备 Less: Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets工程物资 Pr
3、oject material 在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets其中:土地使用权 Including: Land use rights递延资产（长期待摊费用） Deferred assets其中:固定资产修理 Including: Fixed assets repair其他长期资产 Other long term assets无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits应付票款
4、Notes payable 应付帐款 Accounts payab1e 预收帐款 Advances from customers应付工资 Accrued payro1l 应付福利费 Welfare payable 应付利润( 股利) Profits payab1e应交税金 Taxes payable 其他应交款 Other payable to government 其他应付款 Other creditors预提费用 Provision for expenses 预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due withi
5、n one year其他流动负债 Other current liabilities 长期借款 Long-term loans payable应付债券 Bonds payable 长期应付款 long-term accounts payable长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit* 少数股东权益 Minority interests实收资本(股本) Subscribed Capital 国家资本 National capital集体资本 Collective capital 法人资本 Legal pe
6、rsons capital其中:国有法人资本 Including: State-owned legal persons capital集体法人资本 Collective legal persons capital 个人资本 Personal capital外商资本 Foreign businessmens capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including: statutory surplus reserve公益金 public welfare fund补充流动资本 Supplementary current c
7、apital* 未确认的投资损失（以“-” 号填列） Unaffirmed investment loss未分配利润 Retained earnings所有者权益合计 Total shareholders equity 负债及所有者权益总计 Total Liabilities & Equity 现金 Cash in hand 银行存款 Cash in bank 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 t
8、erm - 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 investment - bonds 长期债券投资-其他债权投资 Long term securities investment -
9、 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 - trade debtors 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 de
10、bts - 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 consumables 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 processing ma
11、terial 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 installment 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 固定资产 Fixed assets 累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of
12、fixed assets 在建工程 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 - goodw
13、ill 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 Advances from customers 代销商品款 Consignment-in payables 其他应交款 Other payable to government 其他应付款
14、 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 预提费用 Accrued expenses 应付工资 Payroll payable 应付福利费 Welfare payable 短期借款 Bank loans - Short term 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 wi
15、thin 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
16、 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 - statut
17、ory surplus 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-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
18、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-其他 Capital surplus - others 盈余公积-法定盈余公积金 Su
19、rplus reserve - statutory surplus reserve 盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 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
20、-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 tax无形资产减值准备(本地) Provision-impairment loss-intangi. Asset(LOCAL)经营活动长期待摊费用 Long term operating deferred expenses预收账款 Downpayment received应付工资-上年结转 Salary payable to employee-prior year应付工资-应计
21、 Accrual salary expenses应付福利费-应计 Accrued welfare expenses应交增值税-进项税额 Input VAT应交增值税-已交税金 VAT paid应交增值税-转出未交增值税 Transfer-out of unpaid VAT应交增值税-减免税款 VAT deductions and exemptions应交增值税-销项税额 Output VAT应交增值税-出口退税 Refund of export VAT应交增值税-进项税额转出 Transfer-out of input VAT应交增值税-出口抵减内销产品应纳税 Export duty dedu
22、ctible-domestic sales应交增值税-转出多交增值税 Transfer-out of overpaid VAT应交增值税-未交增值税 Unpaid VAT预付帐款-存货 downpayment made for inventories在途物资 Goods in transit 低值易耗品-消耗品 LVA-expendable items半成品 Semi-finished goods在制品(生产定单) Work in process(production orders)产成品 Finished goods外购商品 Trading goods存货跌价准备-材料 Provision-
23、value decline of material存货跌价准备-半成品 Provision-value decline of semi-finished存货跌价准备-产成品 Provision-value decline of finished good发出商品 Goods sent out待摊费用 Deferred expenses机械及设备租赁 (IFRS) Machinery and equipment lease (IFRS)机械及设备(IFRS) Machinery and equipment (IFRS)应交消费税 excise tax payable应交所得税 income ta
24、x payable应交车船使用税 vehicle tax payable应交个人所得税(代扣代缴) Individual Income tax payable其他投资活动应付款 other payable for investing activities预提费用-利息费用 Accrued interest expense预提费用-维修费 Accrual-maintenance预提费用-技术开发费 Accrual-royalties and developing expense预提费用-租赁费 Accrual-leasing expense预提费用-产品质保三包费用 Accrual-warran
25、ty expense_一年内到期的长期借款 Long-term loan due within one year应付融资租赁款项(IFRS) Payable for capital leasing(IFRS)应付融资租赁款项(本地) Payable for capital leasing(Local)股本 capital stock资本公积-其他资本公积 other capital reserve盈余公积-法定公积 legal surplusreserve盈余公积-任意公积 discretionary surplusreserve盈余公积-法定公益金 statutory public welf
26、are fund留存收益 retained earning利润分配-其他转入 profit allocation-transfered from others利润分配-提取法定盈余公积 profit allocation-legal surplus reserves利润分配-提取法定公益金 profit allocation-statutory welfare fund利润分配-提取职工奖励及福利基金 profit allocation-emplyee welfare fund利润分配-提取任意盈余公积 profit allocation-discretionary surplus reser
27、ve利润分配-应付普通股股利 profit allocation-dividend payable利润分配-转作资本 profit allocation-transfer into capital本年利润 undistributed profit损益类：预提直接人工福利费 Accrual expenses - wages welfare折旧(IFRS) Depreciation on tangible assets(IFRS)_无形资产摊销(本地) Depreciation on intangible assets(local)机器及设备维修费 Machinery and equipment
28、maintenance土地租赁费 leasing(land)仓库及房屋租赁费 leasing storage & building办公设备租赁费 leasing office equipment机械及设备租赁费 leasing machinery and equipment税费(印花税) fees and tax(stamp duty)河道管理费 fees for riverway坏帐准备 provisions-bad debt存货跌价准备 provisions-decline in value of inventory存货盘亏 Loss-inventory differences存货盘盈 G
29、ain-inventory differences汇兑损失 Loss from exchange rate difference汇兑收益 Gain from exchange rate difference银行手续费 bank commission银行利息支出 Interest payments for long term loans银行利息收入-其他 Interest income from other funds银行利息收入-短期 Interest Income short term funds营业外支出-固定资产减值准备 provision-impairment loss on fixe
30、d asset非常损失 Extraordinary expenses主营业务收入 sales revenue中国会计科目中英文对照代码 名称 1 科目代码 会计科目 英文一、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 bank 1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashiers cheque 100903 银行汇票 B
31、ank draft 100904 信用卡 Credit card 100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term invest
32、ments - 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 acceptance 1121 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
33、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 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods1243 库存商品 Finishe
34、d goods1244 商品进销差价 Differences between purchasing and selling price1251 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 basis1271 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 m
35、oney and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 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
36、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 Bcreditors 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
37、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 depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment deprecia
38、tion reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment 160103 预付大型设备款 Prepayments for equipment160104 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 Erectin
39、g 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 assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure商
40、誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产
41、损溢 Wait deal assets loss or income 191101 待处理流动资产损溢 Wait deal intangible assets loss or income 191102 待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款
42、Account payable2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable217101 应交增值税 value added tax payable 21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT
43、 changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营
44、业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable 217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenur
45、e tax payable217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111 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 Liabilities 2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within on
