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1、中国会计科目中英文对照代码 名称 代码 名称 代码 名称 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 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
2、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
3、 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 receivable 1131 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
4、呆帐 应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable 1141 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 oth
5、er receivables 1181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 pa
6、rties1188 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 receivables121122 存货 inventories 1211 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 goo
7、ds1222 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 expenses 1251 预付薪资 prepaid payro
8、ll1252 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 prepayments 1261 预付货款 prepayment for purchases1268 其它预付款项other prepayments128129 其它流动资产 other current assets 1281 进项税额VAT paid ( or input tax)1282 留抵税额ex
9、cess 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(st
10、ockholders) 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 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 expansion1313意外损失准备基金contingency fund1314 退休基金pension fund
11、1318 其它基金other funds132 长期投资 long-term investments 1321 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 investments 1329 备抵长期投资跌价损失allowance for exces
12、s of cost over market value of long-term investments14 15 固定资产 property , plant, and equipment 141土地 land 1411 土地land1418土地-重估增值 land - revaluation increments142 土地改良物 land improvements 1421 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 de
13、preciation - land improvements143 房屋及建物 buildings 1431 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 - buildings144146 机(器)具及设备 machinery and equipment 1441 机(器)具machinery1448机(器)具 -重估增值machinery - revaluation increments1449 累积折旧 -机(器)具accum
14、ulated depreciation - machinery151 租赁资产 leased assets 1511 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 improvements 1521 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 pro
15、gress 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 equipment 1581 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 incremen
16、ts1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets 161 递耗资产 depletable assets 1611 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 intangib
17、le assets 171 商标权 trademarks 1711 商标权trademarks172 专利权 patents 1721专利权 patents173 特许权 franchise 1731 特许权franchise174 著作权 copyright 1741 著作权copyright175 计算机软件 computer software 1751 计算机软件computer software cost176 商誉 goodwill 1761 商誉goodwill177 开办费 organization costs 1771 开办费organization costs178 其它无形
18、资产 other intangibles 1781 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 assets 181 递延资产 deferred assets 1811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
19、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 assets 1821 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 rec
20、eivables1847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 others 1851 出租资产assets le
21、ased 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 deposit 1861 存出保证金refundable deposits188 杂项资产 miscellaneous assets 1881 受限制存款certificate of deposit - restricted1888杂项资产 -其它m
22、iscellaneous 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 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
23、短期借款 -其它short-term borrowings - other212 应付短期票券 short-term notes and bills payable 2121 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 payable 2131 应付票据notes payable
24、2137 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 able 2141 应付帐款accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable 2161 应付所得税income tax payable217 应付费用 accrued expenses 2171 应付薪工 accrued payroll2172 应付租金accru
25、ed 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 payable218219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币forward exchange contract payable - foreign currenci
26、es2183 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
27、other payables - other226 预收款项advance receipts 2261 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 portion 2271 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
28、-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 - curre
29、nt portion228229 其它流动负债 other current liabilities 2281 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
30、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 liabilities 231 应付公司债 corporate bonds payable 2311 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 payable 2321 长期银行借款long-ter
31、m 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 payable 2331长期应付票据 long-term notes paya
32、ble2332 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 tax 2341 估计应付土地增值税estimated accrued land
33、 value incremental tax pay-able235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债accrued pension liabilities238 其它长期负债 other long-term liabilities 2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入deferred revenue2814递延所得税负债deferred
34、income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received 2861 存入保证金guarantee deposit received288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它miscellaneous liabilities - other2185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
35、 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 receipts 2261 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 liabilit
36、ies -current portion 2271 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 account
37、s 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 portion228229 其它流动负债 other current liabilities 2281 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
38、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 liabilities 231 应付公司债 corporate bonds payable 2311 应付公司债corporate bonds payable2319 应
39、付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable 2321 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-ter
40、m loans payable - other233 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 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 pa
41、yables234 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-able235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债accrued pension liabilities238 其它长期负债 other long-term liabilities 2388 其它长期负债-其它 other long-term liabilities - o
42、ther28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 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 received 2861 存入保证金guarantee deposit received288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它miscellaneous liabiliti
43、es - other3 业主权益 owners equity 31 资本 capital 311 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 capital 321 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