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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 assets11 12 流动资产 current assets111 现金及约当现金 cash and cash equi valents1111 库存现金 cash on hand1112 零用金 / 周转金 petty cash/revolvi ng 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 a nd cash equivalents1
2、12 短期投资 short-term investment1121 短期投资 - 股票 short-term invest ments - stock1122 短期投资 - 短期票券 short-term i nvestments - 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 certificate s1125 短期投资 - 公司债 short-term in v
3、estments - corporate bonds1128 短期投资 - 其它 short-term invest ments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investmen t to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes r eceivable1137 应收票据 - 关系人 notes receivab le - related parties1138 其它应收票据
4、 other notes recei vable1139 备抵呆帐 应收票据 allowance f or uncollec- tible accounts- notes re ceivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accoun ts receivable1147 应收帐款 - 关系人 accounts recei vable - related parties1149 备抵呆帐 应收帐款 allowance f or uncollec- tible ac
5、counts - account s receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchang e contract receivable1182 应收远汇款 - 外币 forward exchan ge contract receivable - foreign curr encies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receiva ble1185 应收退税款 income tax refund rece
6、ivable1187 其它应收款 - 关系人 other recei vables - related parties1188 其它应收款 - 其它 other receiva bles - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121122 存货 inventories1211 商品存货 merchandise inventor y1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allow
7、ance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished g oods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outs ourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and suppli es in transit1229 备抵存货跌价损失 allowance for reducti
8、on 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 expen ses126 预付款项 prepayments1261 预付货款 prepayment for purchase s1268 其它预付款项 other prepa
9、yment s128129 其它流动资产 other current as sets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or ov erpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of oth ers1285 员工借支 advances to employees1286 存出保证金 refundable deposit s1287 受限制存款 certificate of deposi t-restricted1291 递延所得
10、税资产 deferred income tax assets1292 递延兑换损失 deferred foreign e xchange losses1293 业主 ( 股东 ) 往来 owners(stockhol ders) current account1294 同业往来 current account with ot hers1298 其它流动资产 - 其它 other current assets - other13 基金及长期投资 funds and long-terminvestments131 基金 funds1311 偿债基金 redemption fund (or si n
11、king fund)1312 改良及扩充基金 fund for improvem ent and expansion1313 意外损失准备基金 contingency f und1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity in vestments1322 长期债券投资 long-term bond inv estments1323 长期不动产投资 long-term real e state in-vestments1324 人寿保险现
12、金解约价值 cash surre nder value of life insurance1328 其它长期投资 other long-term in vestments1329 备抵长期投资跌价损失 allowancefor excess of cost over market valueof long-term investments14 15 固定资产 property , plant, and equipment141 土地 land 1411 土地 land1418 土地-重估增值 land - revaluatio n increments142 土地改良物 land improv
13、ements 1421 土地改良物 land improvements 1428 土地改良物 - 重估增值 land impr ovements - revaluation increments 1429 累积折旧 - 土地改良物 accumulate d depreciation - land improvements143 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 increments1439 累积折旧 - 房屋及建物 accumulate d depreciation - b
14、uildings144146 机 （ 器） 具及设备 machinery and equipment1441 机（ 器） 具 machinery1448 机（器）具 - 重估增值 machinery - revaluation increments1449 累积折旧 - 机（器） 具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 - 租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehol
15、d improvemen ts1521 租赁权益改良 leasehold improvem ents1529 累积折旧 - 租赁权益改良 accumula ted depreciation - leasehold improvem ents156 未完工程及预付购置设备款 construc tion in progress and prepayments for equipment1561 未完工程 construction in progre ss1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous proper ty, plant, and equipment1581 杂项固定资产 miscellaneous prope rty, plant, and equipment1588 杂项固定资产 - 重估增值 miscella neous property, plant, and equipment- revaluation increments1589 累积折旧 - 杂项固定资产 accumulat ed depreciation - miscellaneous prope rty, plant, and equipment16 递
