1、会计科目中英对照表1001 现金 Cash on hand 1002 银行存款 Cash in bank1009 其他货币资金 Other monetary fund100901 外埠存款 Deposit in other cities100902 银行本票 Cashiers cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用保证金 Deposit to creditor100906 存出投资款 Cash in investing account 1101 短期投资 Short-term investments110101 股
2、票 Short-term stock investments110102 债券 Short-term bond investments110203 基金 Short-term fund investments110110 其他 Other short-term investments1102 短期投资跌价准备 Provision for loss on decline in value of short-term investments1111 应收票据 Notes receivable1121 应收股利 Dividends receivable1131 应收账款 Accounts recei
3、vable1133 其他应收款 Other receivable 1141 坏账准备 Provision for bad debts1151 预付账款 Advance to suppliers1161 应收补贴款 Subsidy receivable1201 物资采购 Materials purchased1211 原材料 Raw materials1221 包装物 Containers1231 低值易耗品 Low cost and short lived articles1232 材料成本差异 Cost variances of material1241 自制半成品 Semi-finishe
4、d products1243 库存商品 Merchandise inventory 1244 商品进销差价 Margin between selling and purchasing price on merchandise1251 委托加工物资 Material on consignment for further processing1261 委托代销商品 Goods on consignment- out1271 受托代销商品 Goods on consignment-in1281 存货跌价准备 Provision for impairment of inventories1291 分期
5、收款发出商品 Goods on installment sales1301 待摊费用 Prepaid expense1401 长期股权投资 Long-term equity investments140101 股票投资 Long-term stock investments140102 其他股权投资 Other long-term equity investments1402 长期债权投资 Long-term debt investments140201 债券投资 Long-term bond investments140202 其他债权投资 Other long-term debt inve
6、stments1421 长期投资减值准备 Provision for impairment of long-term investments 1431 委托贷款 Entrusted loan143101 本金 Principal of entrusted loan143102 利息 Interest of entrusted loan143103 减值准备 Provision for impairment of entrusted loan 1501 固定资产 Fixed assets-cost 1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 P
7、rovision for impairment of fixed assets1601 工程物资 Construction material160101 专用材料 Specific purpose materials160102 专用设备 Specific purpose equipments160103 预付大型设备款 Prepayments for major equipments160104 为生产准备的工具及器具 Tools and instruments prepared for production1603 在建工程 Construction in process1605 在建工程
8、减值准备 Provision for impairment of construction in process1701 固定资产清理 Disposal of fixed assets1801 无形资产 Intangible assets1815 未确认融资费用 Unrecognized financing charges1901 长期待摊费用 Long-term deferred expenses1911 待处理财产损溢 Profit & loss of assets pending disposal191101 待处理流动资产损溢 Profit & loss of current-asse
9、ts pending disposal191102 待处理固定资产损溢 Profit & loss of fixed assets pending disposal2101 短期借款 Short-term loans2111 应付票据 Notes payable2121 应付账款 Accounts payable2131 预收账款 Advance from customers 2141 代销商品款 Accounts of consigned goods2151 应付工资 Wages payable2153 应付福利费 Welfare payable2161 应付股利 Dividends pay
10、able2171 应交税金 Taxes payable217101 应交增值税 Value added tax payable21710101 进项税额 Input VAT21710102 已交税金 Payment of VAT21710103 转出未交增值税 Outgoing of unpaid VAT21710104 减免税款 VAT relief21710105 销项税额 Output VAT21710106 出口退税 Refund of VAT for export21710107 进项税额转出 Outgoing of input VAT21710108 出口抵减内销产品应纳税额 Me
11、rchandise VAT from expert to domestic sale 21710109 转出多交增值税 Outgoing of over-paid VAT217102 未交增值税 Unpaid VAT217103 应交营业税 Business tax payable217104 应交消费税 Consumer tax payable217105 应交资源税 Tax on natural resources payable217106 应交所得税 Income tax payable217107 应交土地增值税 Land appreciation tax payable217108
12、 应交城市维护建设税 Urban maintenance and construction tax payable217109 应交房产税 Real estate tax payable217110 应交土地使用税 Land use tax payable217111 应交车船使用税 Vehicle and vessel usage tax payable217112 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund payable2181 其他应付款 Other payables 2191 预提费用 Accrued expens
13、es2201 待转资产价值 Pending transfer value of assets 2211 预计负债 Estimable liabilities2301 长期借款 Long-term loans2311 应付债券 Bonds payable231101 债券面值 Par value of bond231102 债券溢价 Bond premium231103 债券折价 Bond discount231104 应计利息 Accrued bond interest2321 长期应付款 Long-term payable2331 专项应付款 Specific account payable
14、2341 递延税款 Deferred tax3101 实收资本(或股本） Paid-in capital（ or share capital)3103 已归还投资 Retired capital3111 资本公积 Capital reserve311101 资本（或股本）溢价 Capital (or share capital) premium311102 接受捐赠非现金资产准备 Restricted capital reserve of non-cash assets donation received311103 接受现金捐赠 Reserve of cash donation receiv
15、ed 311104 股权投资准备 Restricted capital reserve of equity investments311105 拨款转入 Government grants received 311106 外币资本折算差额 Foreign currency capital conversion difference311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserve312101 法定盈余公积 Statutory surplus reserve312102 任意盈余公积 Discretionary earning
16、 surplus312103 法定公益金 Statutory public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise development fund312106 利润归还投资 Profit return for investment3131 本年利润 Profit & loss summary3141 利润分配 Distribution profit314101 其他转入 Other adjustments314102 提取法定盈余公积金 Extract for statutory surplus reserve
17、314103 提取法定公益金 Extract for statutory public welfare fund314104 提取储备基金 Extract for reserve fund314105 提取企业发展基金 Extract for enterprise development fund314106 提取职工奖励及福利基金 Extract for staff bonus and welfare fund314107 利润归还投资 Profit return of capital invested314108 应付优先股股利 Preference share dividend paya
18、ble314109 提取任意盈余公积 Extract for discretionary earning surplus314110 应付普通股股利 Ordinary share dividend payable314111转作资本（或股本）的普通股股利Ordinary share dividend transfer to capital (or share)314115 未分配利润 Undistributed profit4101 生产成本 Cost of production410101 基本生产成本 Basic production cost410102 辅助生产成本 Auxiliary
19、 production cost4105 制造费用 Manufacturing overheads4107 劳务成本 Labor cost5101 主营业务收入 Sales revenue5102 其他业务收入 Revenues from other operations5201 投资收益 Investment income5203 补贴收入 Subsidy income5301 营业外收入 Non-operating profit5401 主营业务成本 Cost of sales5402 主营业务税金及附加 Sales tax5405 其他业务支出 Cost of other operations5501 营业费用 Operating expenses5502 管理费用 General and administrative expenses5503 财务费用 Financial expenses5601 营业外支出 Non-operating expenses5701 所得税 Income tax5801 以前年度损益调整 Prior period profit & loss adjustment
