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中國會計科目中英文對照(含科目代碼)

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1 中國會計科目中英文對照(含科目代碼) - 中國會計科目中英文對照

代碼名稱英譯
1資產assets
11~ 12 流動資產current assets
111現金及約當現金cash and cash equivalents
1111庫存現金cash on hand
1112零用金/周轉金petty cash/revolving funds
1113銀行存款cash in banks
1116在途現金cash in transit
1117約當現金cash equivalents
1118其它現金及約當現金other cash and cash equivalents
112短期投資short-term investment
1121短期投資-股票short-term investments-stock
1122短期投資-短期票券short-term investments-short-term notes and bills
1123短期投資-政府債券short-term investments-government bonds
1124短期投資-受益憑證short-term investments-beneficiary certificates
1125短期投資-公司債short-term investments-corporate bonds
1128短期投資-其它short-term investments-other
1129備抵短期投資跌價損失allowance for reduction of short-term investment to market
113應收票據notes receivable
1131應收票據notes receivable
1132應收票據貼現discounted notes receivable
1137應收票據-關係人notes receivable-related parties
1138其它應收票據other notes receivable
1139備抵呆帳-應收票據allowance for uncollec-tible accounts-notes receivable
114應收帳款accounts receivable
1141應收帳款accounts receivable
1142應收分期帳款installment accounts receivable
1147應收帳款-關係人accounts receivable-related parties
1149備抵呆帳-應收帳款allowance for uncollec-tible accounts-accounts receivable
118其它應收款other Receivables
1181應收出售遠匯款forward exchange contract receivable
1182應收遠匯款-外幣forward exchange contract receivable-foreign currencies
1183買賣遠匯折價discount on forward ex-change contract
1184應收收益earned revenue receivable
1185應收退稅款income tax refund receivable
1187其它應收款-關係人other receivables-related parties
1188其它應收款-其它other receivables-other
1189備抵呆帳-其它應收款allowance for uncollec-tible accounts-other receivables
121~122存貨inventories
1211商品存貨merchandise inventory
1212寄銷商品consigned goods
1213在途商品goods in transit
1219備抵存貨跌價損失allowance for reduction of inventory to market
1221製成品finished goods
1222寄銷製成品consigned finished goods
1223副產品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備抵存貨跌價損失allowance for reduction of inventory to market
125預付費用prepaid expenses
1251預付薪資prepaid payroll
1252預付租金prepaid rents
1253預付保險費prepaid insurance
1254用品盤存office supplies
1255預付所得稅prepaid income tax
1258其它預付費用other prepaid expenses
126預付款項prepayments
1261預付貨款prepayment for purchases
1268其它預付款項other prepayments
128~129其它流動資產other current assets
1281進項稅額VAT paid ( or input tax)
1282留抵稅額excess VAT paid (or overpaid VAT)
1283暫付款temporary payments
1284代付款payment on behalf of others
1285員工借支advances to employees
1286存出保證金refundable deposits
1287受限制存款certificate of deposit-restricted
1291遞延所得稅資產deferred income tax assets
1292遞延兌換損失deferred Foreign Exchange losses
1293業主往來(股東往來)owners'(stockholders') current account
1294同業往來current account with others
1298其它流動資產-其它other current assets-other
13基金及長期投資funds and long-term investments
131基金funds
1311償債基金redemption fund (or sinking fund)
1312改良及擴充基金fund for improvement and expansion
1313意外損失準備基金contingency fund
1314退休基金pension fund
1318其它基金other funds
132長期投資long-term investments
1321長期股權投資long-term equity investments
1322長期債券投資long-term bond investments
1323長期不動產投資long-term real estate in-vestments
1324人壽保險現金解約價值cash Surrender value of life insurance
1328其它長期投資other long-term investments
1329備抵長期投資跌價損失allowance for excess of cost over market value of long-term investments
14~ 15 固定資產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累積折舊-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累積折舊-房屋及建物accumulated depreciation-buildings
144~146機(器)具及設備machinery and equipment
1441機(器)具machinery
1448機(器)具-重估增值machinery-revaluation increments
1449累積折舊-機(器)具accumulated depreciation-machinery
151租賃資產leased assets
1511租賃資產leased assets
1519累積折舊-租賃資產accumulated depreciation-leased assets
152租賃權益改良leasehold improvements
1521租賃權益改良leasehold improvements
1529累積折舊-租賃權益改良accumulated depreciation-leasehold improvements
156未完工程及預付購置設備款construction in progress and prepayments for equipment
1561未完工程construction in progress
1562預付購置設備款prepayment for equipment
158雜項固定資產miscellaneous property, plant, and equipment
1581雜項固定資產miscellaneous property, plant, and equipment
1588雜項固定資產-重估增值miscellaneous property, plant, and equipment-revaluation increments
1589累積折舊-雜項固定資產accumulated depreciation-miscellaneous property, plant, and equipment
16遞耗資產depletable assets
161遞耗資產depletable assets
1611天然資源natural resources
1618重估增值-天然資源natural resources-revaluation increments
1619累積折耗-天然資源accumulated depletion-natural resources
17無形資產intangible assets
171商標權trademarks
1711商標權trademarks
172專利權patents
1721專利權patents
173特許權franchise
1731特許權franchise
174著作權copyright
1741著作權copyright
175計算機軟體Computer Software
1751計算機軟體computer software cost
176商譽goodwill
1761商譽goodwill
177開辦費organization costs
1771開辦費organization costs
178其它無形資產other intangibles
1781遞延退休金成本deferred pension costs
1782租賃權益改良leasehold improvements
1788其它無形資產-其它other intangible assets-other
18其它資產other assets
181遞延資產deferred assets
1811債券發行成本deferred bond issuance costs
1812長期預付租金long-term prepaid rent
1813長期預付保險費long-term prepaid insurance
1814遞延所得稅資產deferred income tax assets
1815預付退休金prepaid pension cost
1818其它遞延資產other deferred assets
182閑置資產idle assets
1821閑置資產idle assets
184長期應收票據及款項與催收帳款long-term notes , accounts and overdue receivables
1841長期應收票據long-term notes receivable
1842長期應收帳款long-term accounts receivable
1843催收帳款overdue receivables
1847長期應收票據及款項與催收帳款-關係人long-term notes, accounts and overdue receivables-related parties
1848其它長期應收款項other long-term receivables
1849備抵呆帳-長期應收票據及款項與催收帳款allowance for uncollectible accounts-long-term notes, accounts and overdue receivables
185出租資產assets leased to others
1851出租資產assets leased to others
1858出租資產-重估增值assets leased to others-incremental value from revaluation
1859累積折舊-出租資產accumulated depreciation-assets leased to others
186存出保證金refundable deposit
1861存出保證金refundable deposits
188雜項資產miscellaneous assets
1881受限制存款certificate of deposit-restricted
1888雜項資產-其它miscellaneous assets-other

2負債liabilities
21~ 22 流動負債current liabilities
211短期借款short-term borrowings(debt)
2111銀行透支bank overdraft
2112銀行借款bank loan
2114短期借款-業主short-term borrowings-owners
2115短期借款-員工short-term borrowings-employees
2117短期借款-關係人short-term borrowings-related parties
2118短期借款-其它short-term borrowings-other
212應付短期票券short-term notes and bills payable
2121應付商業本票commercial paper payable
2122銀行承兌匯票bank acceptance
2128其它應付短期票券other short-term notes and bills payable
2129應付短期票券折價discount on short-term notes and bills payable
213應付票據notes payable
2131應付票據notes payable
2137應付票據-關係人notes payable-related parties
2138其它應付票據other notes payable
214應付帳款accounts pay able
2141應付帳款accounts payable
2147應付帳款-關係人accounts payable-related parties
216應付所得稅income taxes payable
2161應付所得稅income tax payable
217應付費用accrued expenses
2171應付薪工accrued payroll
2172應付租金accrued rent payable
2173應付利息accrued interest payable
2174應付營業稅accrued VAT payable
2175應付稅捐-其它accrued taxes payable-other
2178其它應付費用other accrued expenses payable
218~219其它應付款other payables
2181應付購入遠匯款forward exchange contract payable
2182應付遠匯款-外幣forward exchange contract payable-foreign currencies
2183買賣遠匯溢價premium on forward exchange contract
2184應付土地房屋款payables on land and building purchased
2185應付設備款Payables on equipment
2187其它應付款-關係人other payables-related parties
2191應付股利dividend payable
2192應付紅利bonus payable
2193應付董監事酬勞compensation payable to directors and supervisors
2198其它應付款-其它other payables-other
226預收款項advance receipts
2261預收貨款sales revenue received in advance
2262預收收入revenue received in advance
2268其它預收款other advance receipts
227一年或一營業周期內到期長期負債long-term liabilities-current portion
2271一年或一營業周期內到期公司債corporate bonds payable-current portion
2272一年或一營業周期內到期長期借款long-term loans payable-current portion
2273一年或一營業周期內到期長期應付票據及款項long-term notes and accounts payable due within one year or one operating cycle
2277一年或一營業周期內到期長期應付票據及款項-關係人long-term notes and accounts payables to related parties-current portion
2278其它一年或一營業周期內到期長期負債other long-term lia-bilities-current portion
228~229其它流動負債other current liabilities
2281銷項稅額VAT received(or output tax)
2283暫收款temporary receipts
2284代收款receipts under custody
2285估計售後服務/保固負債estimated warranty liabilities
2291遞延所得稅負債deferred income tax liabilities
2292遞延兌換利益deferred foreign exchange gain
2293業主(股東)往來owners' current account
2294同業往來current account with others
2298其它流動負債-其它other current liabilities-others
23長期負債long-term liabilities
231應付公司債corporate bonds payable
2311應付公司債corporate bonds payable
2319應付公司債溢價(折價)premium(discount) on corporate bonds payable
232長期借款long-term loans payable
2321長期銀行借款long-term loans payable-bank
2324長期借款-業主long-term loans payable-owners
2325長期借款-員工long-term loans payable-employees
2327長期借款-關係人long-term loans payable-related parties
2328長期借款-其它long-term loans payable-other
233長期應付票據及款項long-term notes and accounts payable
2331長期應付票據long-term notes payable
2332長期應付帳款long-term accounts pay-able
2333長期應付租賃負債long-term capital lease liabilities
2337長期應付票據及款項-關係人Long-term notes and accounts payable-related parties
2338其它長期應付款項other long-term payables
234估計應付土地增值稅accrued liabilities for land value increment tax
2341估計應付土地增值稅estimated accrued land value incremental tax pay-able
235應計退休金負債accrued pension liabilities
2351應計退休金負債accrued pension liabilities
238其它長期負債other long-term liabilities
2388其它長期負債-其它other long-term liabilities-other
28其它負債other liabilities
281遞延負債deferred liabilities
2811遞延收入deferred revenue
2814遞延所得稅負債deferred income tax liabilities
2818其它遞延負債other deferred liabilities
286存入保證金deposits received
2861存入保證金guarantee deposit received
288雜項負債miscellaneous liabilities
2888雜項負債-其它miscellaneous liabilities-other

3業主權益owners' equity
31資本capital
311資本(或股本)capital
3111普通股股本capital-Common stock
3112特別股股本capital-preferred stock
3113預收股本capital collected in advance
3114待分配股票股利stock dividends to be distributed
3115資本capital
32資本公積additional paid-in capital
321股票溢價paid-in capital in excess of par
3211普通股股票溢價paid-in capital in excess of par-common stock
3212特別股股票溢價paid-in capital in excess of par-preferred stock
323資產重估增值準備capital surplus from assets revaluation
3231資產重估增值準備capital surplus from assets revaluation
324處分資產溢價公積capital surplus from gain on disposal of assets
3241處分資產溢價公積capital surplus from gain on disposal of assets
325合併公積capital surplus from business combination
3251合併公積capital surplus from business combination
326受贈公積donated surplus
3261受贈公積donated surplus
328其它資本公積other additional paid-in capital
3281權益法長期股權投資資本公積additional paid-in capital from investee under equity method
3282資本公積-庫藏股票交易additional paid-in capital-treasury stock trans-actions
33保留盈餘(或累積虧損)retained earnings (accumulated deficit)
331法定盈餘公積legal reserve
3311法定盈餘公積legal reserve
332特別盈餘公積special reserve
3321意外損失準備contingency reserve
3322改良擴充準備improvement and expansion reserve
3323償債準備special reserve for redemption of liabilities
3328其它特別盈餘公積other special reserve
335未分配盈餘(或累積虧損)retained earnings-unappropriated (or accumulated deficit)
3351累積盈虧accumulated profit or loss
3352前期損益調整prior period adjustments
3353本期損益net income or loss for current period
34權益調整equity adjustments
341長期股權投資未實現跌價損失unrealized loss on market value decline of long-term equity investments
3411長期股權投資未實現跌價損失unrealized loss on market value decline of long-term equity investments
342累積換算調整數cumulative translation adjustment
3421累積換算調整數cumulative translation adjustments
343未認列為退休金成本之凈損失net loss not recognized as pension cost
3431未認列為退休金成本之凈損失net loss not recognized as pension costs
35庫藏股treasury stock
351庫藏股treasury stock
3511庫藏股treasury stock
36少數股權minority interest
361少數股權minority interest
3611少數股權minority interest

4營業收入operating revenue
41銷貨收入sales revenue
411銷貨收入sales revenue
4111銷貨收入sales revenue
4112分期付款銷貨收入installment sales revenue
417銷貨退回sales return
4171銷貨退回sales return
419銷貨折讓sales allowances
4191銷貨折讓sales discounts and allowances
46勞務收入service revenue
461勞務收入service revenue
4611勞務收入service revenue
47業務收入agency revenue
471業務收入agency revenue
4711業務收入agency revenue
48其它營業收入other operating revenue
488其它營業收入-其它other operating revenue
4888其它營業收入-其它other operating revenue-other

5營業成本operating costs
51銷貨成本cost of goods sold
511銷貨成本cost of goods sold
5111銷貨成本cost of goods sold
5112分期付款銷貨成本installment cost of goods sold
512進貨purchases
5121進貨purchases
5122進貨費用purchase expenses
5123進貨退出purchase returns
5124進貨折讓charges on purchased merchandise
513進料materials purchased
5131進料material purchased
5132進料費用charges on purchased material
5133進料退出material purchase returns
5134進料折讓material purchase allowances
514直接人工direct labor
5141直接人工direct labor
515~518製造費用manufacturing overhead
5151間接人工indirect labor
5152租金支出rent expense, rent
5153文具用品office supplies (expense)
5154旅費travelling expense, travel
5155運費shipping expenses, freight
5156郵電費postage (expenses)
5157修繕費repair(s) and maintenance (expense )
5158包裝費packing expenses
5161水電瓦斯費Utilities (expense)
5162保險費insurance (expense)
5163加工費manufacturing overhead-outsourced
5166稅捐taxes
5168折舊depreciation expense
5169各項耗竭及攤提various amortization
5172伙食費meal (expenses)
5173職工福利employee benefits/welfare
5176訓練費training (expense)
5177間接材料indirect materials
5188其它製造費用other manufacturing expenses
56勞務成本制ervice costs
561勞務成本service costs
5611勞務成本service costs
57業務成本gency costs
571業務成本agency costs
5711業務成本agency costs
58其它營業成本other operating costs
588其它營業成本-其它other operating costs-other
5888其它營業成本-其它other operating costs-other

6營業費用operating expenses
61推銷費用selling expenses
615~618推銷費用selling expenses
6151薪資支出payroll expense
6152租金支出rent expense, rent
6153文具用品office supplies (expense)
6154旅費travelling expense, travel
6155運費shipping expenses, freight
6156郵電費postage (expenses)
6157修繕費repair(s) and maintenance (expense)
6159廣告費advertisement expense, advertisement
6161水電瓦斯費utilities (expense)
6162保險費insurance (expense)
6164交際費entertainment (expense)
6165捐贈donation (expense)
6166稅捐taxes
6167呆帳損失loss on uncollectible accounts
6168折舊depreciation expense
6169各項耗竭及攤提various amortization
6172伙食費meal (expenses)
6173職工福利employee benefits/welfare
6175傭金支出commission (expense)
6176訓練費training (expense)
6188其它推銷費用other selling expenses
62管理及總務費用general & administrative expenses
625~628管理及總務費用general & administrative expenses
6251薪資支出payroll expense
6252租金支出rent expense, rent
6253文具用品office supplies
6254旅費travelling expense, travel
6255運費shipping expenses,freight
6256郵電費postage (expenses)
6257修繕費repair(s) and maintenance (expense)
6259廣告費advertisement expense, advertisement
6261水電瓦斯費utilities (expense)
6262保險費insurance (expense)
6264交際費entertainment (expense)
6265捐贈donation (expense)
6266稅捐taxes
6267呆帳損失loss on uncollectible accounts
6268折舊depreciation expense a
6269各項耗竭及攤提various amortization
6271外銷損失loss on export sales
6272伙食費meal (expenses)
6273職工福利employee benefits/welfare
6274研究發展費用research and development expense
6275傭金支出commission (expense)
6276訓練費training (expense)
6278勞務費professional service fees
6288其它管理及總務費用other general and administrative expenses
63研究發展費用research and development expenses
635~638研究發展費用research and development expenses
6351薪資支出payroll expense
6352租金支出rent expense, rent
6353文具用品office supplies
6354旅費travelling expense, travel
6355運費shipping expenses, freight
6356郵電費postage (expenses)
6357修繕費repair(s) and maintenance (expense)
6361水電瓦斯費utilities (expense)
6362保險費insurance (expense)
6364交際費entertainment (expense)
6366稅捐taxes
6368折舊depreciation expense
6369各項耗竭及攤提various amortization
6372伙食費meal (expenses)
6373職工福利employee benefits/welfare
6376訓練費training (expense)
6378其它研究發展費用other research and development expenses

7營業外收入及費用non-operating revenue and expenses, other income(expense)
71~74營業外收入non-operating revenue
711利息收入interest revenue
7111利息收入interest revenue/income
712投資收益investment income
7121權益法認列之投資收益investment income recognized under equity method
7122股利收入dividends income
7123短期投資市價回升利益gain on market price recovery of short-term investment
713兌換利益foreign exchange gain
7131兌換利益foreign exchange gain
714處分投資收益gain on disposal of investments
7141處分投資收益gain on disposal of investments
715處分資產溢價收入gain on disposal of assets
7151處分資產溢價收入gain on disposal of assets
748其它營業外收入other non-operating revenue
7481捐贈收入donation income
7482租金收入rent revenue/income
7483傭金收入commission revenue/income
7484出售下腳及廢料收入revenue from sale of scraps
7485存貨盤盈gain on physical inventory
7486存貨跌價回升利益gain from price recovery of inventory
7487壞帳轉回利益gain on reversal of bad debts
7488其它營業外收入-其它other non-operating revenue-other items
75~ 78 營業外費用non-operating expenses
751利息費用interest expense
7511利息費用interest expense
752投資損失investment loss
7521權益法認列之投資損失investment loss recog-nized under equity method
7523短期投資未實現跌價損失unrealized loss on reduction of short-term investments to market
753兌換損失foreign exchange loss
7531兌換損失foreign exchange loss
754處分投資損失loss on disposal of investments
7541處分投資損失loss on disposal of investments
755處分資產損失loss on disposal of assets
7551處分資產損失loss on disposal of assets
788其它營業外費用other non-operating expenses
7881停工損失loss on work stoppages
7882災害損失casualty loss
7885存貨盤損loss on physical inventory
7886存貨跌價及獃滯損失loss for market price decline and obsolete and slow-moving inventories
7888其它營業外費用-其它other non-operating expenses-other

8所得稅費用(或利益)income tax expense (or benefit)
81所得稅費用(或利益)income tax expense (or benefit)
811所得稅費用(或利益)income tax expense (or benefit)
8111所得稅費用(或利益)income tax expense ( or benefit)

9非經常營業損益nonrecurring gain or loss
91停業部門損益gain(loss) from discontinued operations
911停業部門損益-停業前營業損益income(loss) from operations of discontinued segments
9111停業部門損益-停業前營業損益income(loss) from operations of discontinued segment
912停業部門損益-處分損益gain(loss) from disposal of discontinued segments
9121停業部門損益-處分損益gain(loss) from disposal of discontinued segment
92非常損益extraordinary gain or loss
921非常損益extraordinary gain or loss
9211非常損益extraordinary gain or loss
93會計原則變動累積影響數cumulative effect of changes in accounting principles
931會計原則變動累積影響數cumulative effect of changes in accounting principles
9311會計原則變動累積影響數cumulative effect of changes in accounting principles
94少數股權凈利minority interest income
941少數股權凈利minority interest income
9411少數股權凈利minority interest incom
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