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1、中中国国会会计计科科目目的的中中英英文文对对照照一、资产类 Assets1421 长期投资减值准备 Long-terminvestments depreciation reserves流动资产 Current assets股权投资减值准备 Stock rightsinvestment depreciation reserves货币资金 Cash and cashequivalents债权投资减值准备 Bcreditorsrights investment depreciationreserves1001 现金 Cash1431 委托贷款 Entrust loans1002 银行存款 Cash
2、inbank143101 本金 Principal1009 其他货币资金 Othercash and cashequivalents143102 利息 Interest100901 外埠存款 Othercity Cash in bank143103 减值准备 Depreciationreserves100902 银行本票Cashiers cheque1501 固定资产 Fixed assets100903 银行汇票 Bankdraft房屋 Building100904 信用卡 Creditcard建筑物 Structure100905 信用证保证金L/C Guarantee deposits机
3、器设备 Machinery equipment100906 存出投资款Refundable deposits运输设备 Transportation facilities1101 短期投资 Short-term investments工具器具 Instruments and implement110101 股票 Short-terminvestments-stock1502 累计折旧 Accumulateddepreciation110102 债券 Short-terminvestments-corporatebonds1505 固定资产减值准备 Fixed assetsdepreciation
4、 reserves110103 基金 Short-terminvestments-corporatefunds房屋、建筑物减值准备Building/structure depreciationreserves110110 其他 Short-terminvestments-other机器设备减值准备 Machineryequipment depreciation reserves1102 短期投资跌价准备Short-term investmentsfalling price reserves1601 工程物资 Project goods andmaterial应收款 Accountreceiva
5、ble160101 专用材料 Special-purposematerial1111 应收票据 Notereceivable160102 专用设备 Special-purposeequipment银行承兑汇票 Bankacceptance160103 预付大型设备款 Prepaymentsfor equipment商业承兑汇票 Tradeacceptance160104 为生产准备的工具及器具Preparative instruments andimplement for fabricate1121 应收股利 Dividendreceivable1603 在建工程 Construction-i
6、n-process1122 应收利息 Interestreceivable安装工程 Erection works1131 应收账款 Accountreceivable在安装设备 Erecting equipment-in-process1133 其他应收款 Othernotes receivable技术改造工程 Technical innovationproject1141 坏账准备 Bad debtreserves大修理工程 General overhaulproject1151 预付账款 Advancemoney1605 在建工程减值准备 Construction-in-process d
7、epreciation reserves1161 应收补贴款 Coverdeficit by statesubsidies of receivable1701 固定资产清理 Liquidation offixed assets库存资产 Inventories1801 无形资产 Intangible assets1201 物资采购 Suppliespurchasing专利权 Patents1211 原材料 Rawmaterials非专利技术 Non-Patents1221 包装物 Wrappage商标权 Trademarks,Trade names1231 低值易耗品 Low-value con
8、sumption goods著作权 Copyrights1232 材料成本差异Materials cost variance土地使用权 Tenure1241 自制半成品 Semi-Finished goods商誉 Goodwill1243 库存商品 Finishedgoods1805 无形资产减值准备 IntangibleAssets depreciation reserves1244 商品进销差价Differences betweenpurchasing and sellingprice专利权减值准备 Patent rightsdepreciation reserves1251 委托加工物资
9、 Workin process-outsourced商标权减值准备 trademark rightsdepreciation reserves1261 委托代销商品 Trustto and sell the goodson a commission basis1815 未确认融资费用 Unacknowledgedfinancial charges1271 受托代销商品Commissioned and sellthe goods on acommission basis待处理财产损溢 Wait deal assetsloss or income1281 存货跌价准备Inventory falli
10、ng pricereserves1901 长期待摊费用 Long-termdeferred and prepaid expenses1291 分期收款发出商品Collect money and sendout the goods by stages1911 待处理财产损溢 Wait dealassets loss or income1301 待摊费用 Deferredand prepaid expenses191101待处理流动资产损溢 Waitdeal intangible assets loss orincome长期投资 Long-terminvestment191102待处理固定资产损溢
11、 Waitdeal fixed assets loss or income1401 长期股权投资 Long-term investment onstocks140101 股票投资Investment on stocks140102 其他股权投资Other investment onstocks1402 长期债权投资 Long-term investment onbonds140201 债券投资Investment on bonds140202 其他债权投资Other investment onbonds二、负债类 Liability短期负债 Currentliability217108 应交房
12、产税 Housingproperty tax payable2101 短期借款 Short-term borrowing217109 应交土地使用税 Tenure taxpayable2111 应付票据 Notespayable217110 应交车船使用税 Vehicle andvessel usage license platetax(VVULPT)payable银行承兑汇票 Bankacceptance217111 应交个人所得税 Personalincome tax payable商业承兑汇票 Tradeacceptance2176 其他应交款 Other fund inconformi
13、ty with paying2121 应付账款 Accountpayable2181 其他应付款 Other payables2131 预收账款 Depositreceived2191 预提费用 Drawing expense inadvance2141 代销商品款 Proxysale goods revenue其他负债 Other liabilities2151 应付工资 Accruedwages2201 待转资产价值 Pendingchangerover assets value2153 应付福利费 Accruedwelfarism2211 预计负债 Anticipationliabili
14、ties2161 应付股利 Dividendspayable长期负债 Long-term Liabilities2171 应交税金 Taxpayable2301 长期借款 Long-term loans217101 应交增值税value added tax payable一年内到期的长期借款 Long-termloans due within one year21710101 进项税额Withholdings on VAT一年后到期的长期借款 Long-termloans due over one year21710102 已交税金Paying tax2311 应付债券 Bonds payab
15、le21710103 转出未交增值税 Unpaid VATchangeover231101 债券面值 Face value,Parvalue21710104 减免税款 Taxdeduction231102 债券溢价 Premium on bonds21710105 销项税额Substituted money onVAT231103 债券折价 Discount on bonds21710106 出口退税 Taxreimbursement forexport231104 应计利息 Accrued interest21710107 进项税额转出Changeover withnoldingson VA
16、T2321 长期应付款 Long-term accountpayable21710108 出口抵减内销产品应纳税额 Exportdeduct domestic salesgoods tax应付融资租赁款 Accrued financiallease outlay21710109 转出多交增值税 Overpaid VATchangeover一年内到期的长期应付 Long-termaccount payable due within oneyear21710110 未交增值税Unpaid VAT一年后到期的长期应付 Long-termaccount payable over one year217
17、102 应交营业税Business tax payable2331 专项应付款 Special payable217103 应交消费税Consumption tax payable一年内到期的专项应付 Long-termspecial payable due within oneyear217104 应交资源税Resources tax payable一年后到期的专项应付 Long-termspecial payable over one year217105 应交所得税Income tax payable2341 递延税款 Deferral taxes217106 应交土地增值税Increment tax on landvalue payable217107 应交城市维护建设税 Tax formaintaining andbuilding cities payable