中国会计科目中英文对照（含科目代码）

代码	名称	英译
1	资产	assets
11~ 12	流动资产	current assets
111	现金及约当现金	cash and cash equivalents
1111	库存现金	cash on hand
1112	零用金/周转金	petty cash/revolving funds
1113	银行存款	cash in banks
1116	在途现金	cash in transit
1117	约当现金	cash equivalents
1118	其它现金及约当现金	other cash and cash equivalents
112	短期投资	short-term investment
1121	短期投资-股票	short-term investments-stock
1122	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 bonds
1124	短期投资-受益凭证	short-term investments-beneficiary certificates
1125	短期投资-公司债	short-term investments-corporate bonds
1128	短期投资-其它	short-term investments-other
1129	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 receivable
1131	应收票据	notes receivable
1132	应收票据贴现	discounted notes receivable
1137	应收票据-关係人	notes receivable-related parties
1138	其它应收票据	other notes receivable
1139	备抵呆帐-应收票据	allowance for uncollec-tible accounts-notes receivable
114	应收帐款	accounts receivable
1141	应收帐款	accounts receivable
1142	应收分期帐款	installment accounts receivable
1147	应收帐款-关係人	accounts receivable-related parties
1149	备抵呆帐-应收帐款	allowance for uncollec-tible accounts-accounts receivable
118	其它应收款	other Receivables
1181	应收出售远汇款	forward exchange contract receivable
1182	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 contract
1184	应收收益	earned revenue receivable
1185	应收退税款	income tax refund receivable
1187	其它应收款-关係人	other receivables-related parties
1188	其它应收款-其它	other receivables-other
1189	备抵呆帐-其它应收款	allowance for uncollec-tible accounts-other receivables
121~122	存货	inventories
1211	商品存货	merchandise inventory
1212	寄销商品	consigned goods
1213	在途商品	goods in transit
1219	备抵存货跌价损失	allowance for reduction of inventory to market
1221	製成品	finished goods
1222	寄销製成品	consigned finished goods
1223	副产品	by-products
1224	在制品	work in process
1225	委外加工	work in process-Outsourced
1226	原料	raw materials
1227	物料	supplies
1228	在途原物料	materials and supplies in transit
1229	备抵存货跌价损失	allowance for reduction of inventory to market
125	预付费用	prepaid expenses
1251	预付薪资	prepaid payroll
1252	预付租金	prepaid rents
1253	预付保险费	prepaid insurance
1254	用品盘存	office supplies
1255	预付所得税	prepaid income tax
1258	其它预付费用	other prepaid expenses
126	预付款项	prepayments
1261	预付货款	prepayment for purchases
1268	其它预付款项	other prepayments
128~129	其它流动资产	other current assets
1281	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 payments
1284	代付款	payment on behalf of others
1285	员工借支	advances to employees
1286	存出保证金	refundable deposits
1287	受限制存款	certificate of deposit-restricted
1291	递延所得税资产	deferred income tax assets
1292	递延兑换损失	deferred Foreign Exchange losses
1293	业主往来(股东往来)	owners'(stockholders') current account
1294	同业往来	current account with others
1298	其它流动资产-其它	other current assets-other
13	基金及长期投资	funds and long-term investments
131	基金	funds
1311	偿债基金	redemption fund (or sinking fund)
1312	改良及扩充基金	fund for improvement and expansion
1313	意外损失準备基金	contingency fund
1314	退休基金	pension fund
1318	其它基金	other funds
132	长期投资	long-term investments
1321	长期股权投资	long-term equity investments
1322	长期债券投资	long-term bond investments
1323	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 insurance
1328	其它长期投资	other long-term investments
1329	备抵长期投资跌价损失	allowance for excess of cost over market value of long-term investments
14~ 15	固定资产	property , plant, and equipment
141	土地	land
1411	土地	land
1418	土地-重估增值	land-revaluation increments
142	土地改良物	land improvements
1421	土地改良物	land improvements
1428	土地改良物-重估增值	land improvements-revaluation increments
1429	累积折旧-土地改良物	accumulated depreciation-land improvements
143	房屋及建物	buildings
1431	房屋及建物	buildings
1438	房屋及建物-重估增值	buildings-revaluation increments
1439	累积折旧-房屋及建物	accumulated depreciation-buildings
144~146	机(器)具及设备	machinery and equipment
1441	机(器)具	machinery
1448	机(器)具-重估增值	machinery-revaluation increments
1449	累积折旧-机(器)具	accumulated depreciation-machinery
151	租赁资产	leased assets
1511	租赁资产	leased assets
1519	累积折旧-租赁资产	accumulated depreciation-leased assets
152	租赁权益改良	leasehold improvements
1521	租赁权益改良	leasehold improvements
1529	累积折旧-租赁权益改良	accumulated depreciation-leasehold improvements
156	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 progress
1562	预付购置设备款	prepayment for equipment
158	杂项固定资产	miscellaneous property, plant, and equipment
1581	杂项固定资产	miscellaneous property, plant, and equipment
1588	杂项固定资产-重估增值	miscellaneous property, plant, and 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 assets
161	递耗资产	depletable assets
1611	天然资源	natural resources
1618	重估增值-天然资源	natural resources-revaluation increments
1619	累积折耗-天然资源	accumulated depletion-natural resources
17	无形资产	intangible assets
171	商标权	trademarks
1711	商标权	trademarks
172	专利权	patents
1721	专利权	patents
173	特许权	franchise
1731	特许权	franchise
174	着作权	copyright
1741	着作权	copyright
175	计算机软体	Computer Software
1751	计算机软体	computer software cost
176	商誉	goodwill
1761	商誉	goodwill
177	开办费	organization costs
1771	开办费	organization costs
178	其它无形资产	other intangibles
1781	递延退休金成本	deferred pension costs
1782	租赁权益改良	leasehold improvements
1788	其它无形资产-其它	other intangible assets-other
18	其它资产	other assets
181	递延资产	deferred assets
1811	债券发行成本	deferred bond issuance costs
1812	长期预付租金	long-term prepaid rent
1813	长期预付保险费	long-term prepaid insurance
1814	递延所得税资产	deferred income tax assets
1815	预付退休金	prepaid pension cost
1818	其它递延资产	other deferred assets
182	闲置资产	idle assets
1821	闲置资产	idle assets
184	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 receivable
1842	长期应收帐款	long-term accounts receivable
1843	催收帐款	overdue receivables
1847	长期应收票据及款项与催收帐款-关係人	long-term notes, accounts and overdue receivables-related parties
1848	其它长期应收款项	other long-term receivables
1849	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
185	出租资产	assets leased to others
1851	出租资产	assets leased to others
1858	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 others
186	存出保证金	refundable deposit
1861	存出保证金	refundable deposits
188	杂项资产	miscellaneous assets
1881	受限制存款	certificate of deposit-restricted
1888	杂项资产-其它	miscellaneous assets-other

2	负债	liabilities
21~ 22	流动负债	current liabilities
211	短期借款	short-term borrowings(debt)
2111	银行透支	bank overdraft
2112	银行借款	bank loan
2114	短期借款-业主	short-term borrowings-owners
2115	短期借款-员工	short-term borrowings-employees
2117	短期借款-关係人	short-term borrowings-related parties
2118	短期借款-其它	short-term borrowings-other
212	应付短期票券	short-term notes and bills payable
2121	应付商业本票	commercial paper payable
2122	银行承兑汇票	bank acceptance
2128	其它应付短期票券	other short-term notes and bills payable
2129	应付短期票券折价	discount on short-term notes and bills payable
213	应付票据	notes payable
2131	应付票据	notes payable
2137	应付票据-关係人	notes payable-related parties
2138	其它应付票据	other notes payable
214	应付帐款	accounts pay able
2141	应付帐款	accounts payable
2147	应付帐款-关係人	accounts payable-related parties
216	应付所得税	income taxes payable
2161	应付所得税	income tax payable
217	应付费用	accrued expenses
2171	应付薪工	accrued payroll
2172	应付租金	accrued rent payable
2173	应付利息	accrued interest payable
2174	应付增值税	VAT payable
2175	应付税捐-其它	accrued taxes payable-other
2178	其它应付费用	other accrued expenses payable
218~219	其它应付款	other payables
2181	应付购入远汇款	forward exchange contract payable
2182	应付远汇款-外币	forward exchange contract payable-foreign currencies
2183	买卖远汇溢价	premium on forward exchange contract
2184	应付土地房屋款	payables on land and building purchased
2185	应付设备款	Payables on equipment
2187	其它应付款-关係人	other payables-related parties
2191	应付股利	dividend payable
2192	应付红利	bonus payable
2193	应付董监事酬劳	compensation payable to directors and supervisors
2198	其它应付款-其它	other payables-other
226	预收款项	advance receipts
2261	预收货款	sales revenue received in advance
2262	预收收入	revenue received in advance
2268	其它预收款	other advance receipts
227	一年或一营业周期内到期长期负债	long-term liabilities-current portion
2271	一年或一营业周期内到期公司债	corporate bonds payable-current portion
2272	一年或一营业周期内到期长期借款	long-term loans payable-current portion
2273	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
2277	一年或一营业周期内到期长期应付票据及款项-关係人	long-term notes and accounts payables to related parties-current portion
2278	其它一年或一营业周期内到期长期负债	other long-term lia-bilities-current portion
228~229	其它流动负债	other current liabilities
2281	销项税额	VAT received(or output tax)
2283	暂收款	temporary receipts
2284	代收款	receipts under custody
2285	估计售后服务/保固负债	estimated warranty liabilities
2291	递延所得税负债	deferred income tax liabilities
2292	递延兑换利益	deferred foreign exchange gain
2293	业主(股东)往来	owners' current account
2294	同业往来	current account with others
2298	其它流动负债-其它	other current liabilities-others
23	长期负债	long-term liabilities
231	应付公司债	corporate bonds payable
2311	应付公司债	corporate bonds payable
2319	应付公司债溢价(折价)	premium(discount) on corporate bonds payable
232	长期借款	long-term loans payable
2321	长期银行借款	long-term loans payable-bank
2324	长期借款-业主	long-term loans payable-owners
2325	长期借款-员工	long-term loans payable-employees
2327	长期借款-关係人	long-term loans payable-related parties
2328	长期借款-其它	long-term loans payable-other
233	长期应付票据及款项	long-term notes and accounts payable
2331	长期应付票据	long-term notes payable
2332	长期应付帐款	long-term accounts pay-able
2333	长期应付租赁负债	long-term capital lease liabilities
2337	长期应付票据及款项-关係人	Long-term notes and accounts payable-related parties
2338	其它长期应付款项	other long-term payables
234	估计应付土地增值税	accrued liabilities for land value increment tax
2341	估计应付土地增值税	estimated accrued land value incremental tax pay-able
235	应计退休金负债	accrued pension liabilities
2351	应计退休金负债	accrued pension liabilities
238	其它长期负债	other long-term liabilities
2388	其它长期负债-其它	other long-term liabilities-other
28	其它负债	other liabilities
281	递延负债	deferred liabilities
2811	递延收入	deferred revenue
2814	递延所得税负债	deferred income tax liabilities
2818	其它递延负债	other deferred liabilities
286	存入保证金	deposits received
2861	存入保证金	guarantee deposit received
288	杂项负债	miscellaneous liabilities
2888	杂项负债-其它	miscellaneous liabilities-other

3	业主权益	owners' equity
31	资本	capital
311	资本（或股本）	capital
3111	普通股股本	capital-Common stock
3112	特别股股本	capital-preferred stock
3113	预收股本	capital collected in advance
3114	待分配股票股利	stock dividends to be distributed
3115	资本	capital
32	资本公积	additional paid-in capital
321	股票溢价	paid-in capital in excess of par
3211	普通股股票溢价	paid-in capital in excess of par-common stock
3212	特别股股票溢价	paid-in capital in excess of par-preferred stock
323	资产重估增值準备	capital surplus from assets revaluation
3231	资产重估增值準备	capital surplus from assets revaluation
324	处分资产溢价公积	capital surplus from gain on disposal of assets
3241	处分资产溢价公积	capital surplus from gain on disposal of assets
325	合併公积	capital surplus from business combination
3251	合併公积	capital surplus from business combination
326	受赠公积	donated surplus
3261	受赠公积	donated surplus
328	其它资本公积	other additional paid-in capital
3281	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-actions
33	保留盈余(或累积亏损)	retained earnings (accumulated deficit)
331	法定盈余公积	legal reserve
3311	法定盈余公积	legal reserve
332	特别盈余公积	special reserve
3321	意外损失準备	contingency reserve
3322	改良扩充準备	improvement and expansion reserve
3323	偿债準备	special reserve for redemption of liabilities
3328	其它特别盈余公积	other special reserve
335	未分配盈余(或累积亏损)	retained earnings-unappropriated (or accumulated deficit)
3351	累积盈亏	accumulated profit or loss
3352	前期损益调整	prior period adjustments
3353	本期损益	net income or loss for current period
34	权益调整	equity adjustments
341	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 adjustment
3421	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 cost
3431	未认列为退休金成本之净损失	net loss not recognized as pension costs
35	库藏股	treasury stock
351	库藏股	treasury stock
3511	库藏股	treasury stock
36	少数股权	minority interest
361	少数股权	minority interest
3611	少数股权	minority interest

4	营业收入	operating revenue
41	销货收入	sales revenue
411	销货收入	sales revenue
4111	销货收入	sales revenue
4112	分期付款销货收入	installment sales revenue
417	销货退回	sales return
4171	销货退回	sales return
419	销货折让	sales allowances
4191	销货折让	sales discounts and allowances
46	劳务收入	service revenue
461	劳务收入	service revenue
4611	劳务收入	service revenue
47	业务收入	agency revenue
471	业务收入	agency revenue
4711	业务收入	agency revenue
48	其它营业收入	other operating revenue
488	其它营业收入-其它	other operating revenue
4888	其它营业收入-其它	other operating revenue-other

5	营业成本	operating costs
51	销货成本	cost of goods sold
511	销货成本	cost of goods sold
5111	销货成本	cost of goods sold
5112	分期付款销货成本	installment cost of goods sold
512	进货	purchases
5121	进货	purchases
5122	进货费用	purchase expenses
5123	进货退出	purchase returns
5124	进货折让	charges on purchased merchandise
513	进料	materials purchased
5131	进料	material purchased
5132	进料费用	charges on purchased material
5133	进料退出	material purchase returns
5134	进料折让	material purchase allowances
514	直接人工	direct labor
5141	直接人工	direct labor
515~518	製造费用	manufacturing overhead
5151	间接人工	indirect labor
5152	租金支出	rent expense, rent
5153	文具用品	office supplies (expense)
5154	旅费	travelling expense, travel
5155	运费	shipping expenses, freight
5156	邮电费	postage (expenses)
5157	修缮费	repair(s) and maintenance (expense )
5158	包装费	packing expenses
5161	水电瓦斯费	Utilities (expense)
5162	保险费	insurance (expense)
5163	加工费	manufacturing overhead-outsourced
5166	税捐	taxes
5168	折旧	depreciation expense
5169	各项耗竭及摊提	various amortization
5172	一伙食费	meal (expenses)
5173	职工福利	employee benefits/welfare
5176	训练费	training (expense)
5177	间接材料	indirect materials
5188	其它製造费用	other manufacturing expenses
56	劳务成本制	ervice costs
561	劳务成本	service costs
5611	劳务成本	service costs
57	业务成本	gency costs
571	业务成本	agency costs
5711	业务成本	agency costs
58	其它营业成本	other operating costs
588	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 expenses
61	推销费用	selling expenses
615~618	推销费用	selling expenses
6151	薪资支出	payroll expense
6152	租金支出	rent expense, rent
6153	文具用品	office supplies (expense)
6154	旅费	travelling expense, travel
6155	运费	shipping expenses, freight
6156	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	taxes
6167	呆帐损失	loss on uncollectible accounts
6168	折旧	depreciation expense
6169	各项耗竭及摊提	various amortization
6172	一伙食费	meal (expenses)
6173	职工福利	employee benefits/welfare
6175	佣金支出	commission (expense)
6176	训练费	training (expense)
6188	其它推销费用	other selling expenses
62	管理及总务费用	general & administrative expenses
625~628	管理及总务费用	general & administrative expenses
6251	薪资支出	payroll expense
6252	租金支出	rent expense, rent
6253	文具用品	office supplies
6254	旅费	travelling expense, travel
6255	运费	shipping expenses,freight
6256	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	taxes
6267	呆帐损失	loss on uncollectible accounts
6268	折旧	depreciation expense a
6269	各项耗竭及摊提	various amortization
6271	外销损失	loss on export sales
6272	一伙食费	meal (expenses)
6273	职工福利	employee benefits/welfare
6274	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 fees
6288	其它管理及总务费用	other general and administrative expenses
63	研究发展费用	research and development expenses
635~638	研究发展费用	research and development expenses
6351	薪资支出	payroll expense
6352	租金支出	rent expense, rent
6353	文具用品	office supplies
6354	旅费	travelling expense, travel
6355	运费	shipping expenses, freight
6356	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	taxes
6368	折旧	depreciation expense
6369	各项耗竭及摊提	various amortization
6372	一伙食费	meal (expenses)
6373	职工福利	employee benefits/welfare
6376	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 revenue
711	利息收入	interest revenue
7111	利息收入	interest revenue/income
712	投资收益	investment income
7121	权益法认列之投资收益	investment income recognized under equity method
7122	股利收入	dividends income
7123	短期投资市价回升利益	gain on market price recovery of short-term investment
713	兑换利益	foreign exchange gain
7131	兑换利益	foreign exchange gain
714	处分投资收益	gain on disposal of investments
7141	处分投资收益	gain on disposal of investments
715	处分资产溢价收入	gain on disposal of assets
7151	处分资产溢价收入	gain on disposal of assets
748	其它营业外收入	other non-operating revenue
7481	捐赠收入	donation income
7482	租金收入	rent revenue/income
7483	佣金收入	commission revenue/income
7484	出售下脚及废料收入	revenue from sale of scraps
7485	存货盘盈	gain on physical inventory
7486	存货跌价回升利益	gain from price recovery of inventory
7487	坏帐转回利益	gain on reversal of bad debts
7488	其它营业外收入-其它	other non-operating revenue-other items
75~ 78	营业外费用	non-operating expenses
751	利息费用	interest expense
7511	利息费用	interest expense
752	投资损失	investment loss
7521	权益法认列之投资损失	investment loss recog-nized under equity method
7523	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 loss
7531	兑换损失	foreign exchange loss
754	处分投资损失	loss on disposal of investments
7541	处分投资损失	loss on disposal of investments
755	处分资产损失	loss on disposal of assets
7551	处分资产损失	loss on disposal of assets
788	其它营业外费用	other non-operating expenses
7881	停工损失	loss on work stoppages
7882	灾害损失	casualty loss
7885	存货盘损	loss on physical inventory
7886	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 loss
91	停业部门损益	gain(loss) from discontinued operations
911	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 segments
9121	停业部门损益-处分损益	gain(loss) from disposal of discontinued segment
92	非常损益	extraordinary gain or loss
921	非常损益	extraordinary gain or loss
9211	非常损益	extraordinary gain or loss
93	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 income
941	少数股权净利	minority interest income
9411	少数股权净利	minority interest incom

中国会计科目中英文对照（含科目代码）

中国会计科目中英文对照（含科目代码）

基本介绍