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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 progress 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, a
