会计科目中英文对照(页 1) - Sage ACCPAC ERP - 赛捷软件论坛 ERP SAGE|CRM SAGE|赛捷软件|软件定制开发|移动手机ERP开发

stone 发表于 2008-5-15 01:27

会计科目中英文对照

会计科目中英文对照<SPAN style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-theme-font: minor-fareast; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-fareast; mso-bidi-font-family: Arial; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">【注：08年的新会计科目表请参考Jessie的回贴，如果是小企业可以继续使用旧的科目，大中型企业建议在09年开新帐套使用新科目】代码  名称 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 hand  1112   零用金/周转金 petty cash/revolving funds  1113   银行存款 cash in banks  1116   在途现金 cash in transit  1117   约当现金 cash equivalents  1118   其它现金及约当现金 other cash and cash equivalents  112 短期投资 short-term investment 1121   短期投资 -股票 short-term investments - stock  1122   短期投资 -短期票券  short-term investments - short-term notes and bills  1123   短期投资 -政府债券  short-term investments - government bonds  1124  短期投资 -受益凭证  short-term investments - beneficiary certificates  1125   短期投资 -公司债  short-term investments - corporate bonds  1128   短期投资 -其它 short-term investments - other  1129   备抵短期投资跌价损失 allowance for reduction of short-term investment to market  113 应收票据 notes receivable 1131   应收票据 notes receivable  1132  应收票据贴现  discounted notes receivable  1137   应收票据 -关系人  notes receivable - related parties  1138   其它应收票据  other notes receivable  1139  备抵呆帐－应收票据  allowance for uncollec- tible accounts- notes receivable  114应收帐款 accounts receivable 1141  应收帐款  accounts receivable  1142  应收分期帐款  installment accounts receivable  1147  应收帐款 -关系人  accounts receivable - related parties  1149  备抵呆帐－应收帐款  allowance for uncollec- tible accounts - accounts receivable  118其它应收款 other receivables 1181  应收出售远汇款  forward exchange contract receivable  1182  应收远汇款 -外币  forward exchange contract receivable - foreign currencies  1183  买卖远汇折价  discount on forward ex-change contract  1184  应收收益  earned revenue receivable  1185  应收退税款  income tax refund receivable  1187  其它应收款 - 关系人  other receivables - related parties  1188  其它应收款 - 其它  other receivables - other  1189  备抵呆帐 - 其它应收款  allowance for uncollec- tible accounts - other receivables  121~122 存货 inventories 1211   商品存货  merchandise inventory  1212   寄销商品 consigned goods  1213   在途商品 goods in transit  1219   备抵存货跌价损失  allowance for reduction of inventory to market  1221   制成品  finished goods  1222   寄销制成品  consigned finished goods  1223   副产品  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   备抵存货跌价损失  allowance for reduction 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 expenses  126预付款项 prepayments 1261  预付货款 prepayment for purchases  1268  其它预付款项  other prepayments  128~129 其它流动资产 other current assets 1281   进项税额  VAT paid ( or input tax)  1282   留抵税额  excess VAT paid (or overpaid VAT) 1283   暂付款  temporary payments  1284   代付款  payment on behalf of others  1285  员工借支 advances to employees  1286  存出保证金  refundable deposits  1287 受限制存款 certificate of deposit-restricted  1291  递延所得税资产  deferred income tax assets  1292  递延兑换损失  deferred foreign exchange losses  1293  业主(股东)往来  owners(stockholders) current account  1294  同业往来 current account with others  1298  其它流动资产-其它  other current assets - other  13 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 expansion  1313  意外损失准备基金  contingency fund  1314  退休基金  pension fund  1318  其它基金  other funds  132  长期投资 long-term investments 1321  长期股权投资 long-term equity investments  1322  长期债券投资  long-term bond investments  1323  长期不动产投资  long-term real estate in-vestments  1324 人寿保险现金解约价值  cash surrender value of life insurance  1328 其它长期投资  other long-term investments 1329 备抵长期投资跌价损失  allowance for excess of cost over market value of long-term investments  14~ 15  固定资产 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 累积折旧 -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  累积折旧 -房屋及建物  accumulated depreciation - buildings  144~146 机(器)具及设备 machinery and equipment 1441  机(器)具  machinery  1448  机(器)具 -重估增值  machinery - revaluation increments  1449  累积折旧 -机(器)具  accumulated depreciation - machinery  151   租赁资产 leased assets 1511 租赁资产  leased assets  1519 累积折旧 -租赁资产  accumulated depreciation - leased assets  152   租赁权益改良 leasehold improvements 1521  租赁权益改良  leasehold improvements  1529  累积折旧- 租赁权益改良  accumulated depreciation - leasehold improvements  156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 progress  1562  预付购置设备款 prepayment for equipment  158   杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment  1588 杂项固定资产-重估增值  miscellaneous property, plant, and equipment - revaluation increments  1589  累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment  16 递耗资产 depletable assets 161   递耗资产 depletable assets 1611 天然资源 natural resources  1618 天然资源 -重估增值 natural resources -revaluation increments  1619 累积折耗 -天然资源  accumulated depletion - natural resources  17 无形资产 intangible assets 171   商标权 trademarks 1711 商标权  trademarks  172   专利权 patents 1721 专利权 patents  173   特许权 franchise 1731 特许权  franchise  174   著作权 copyright 1741 著作权  copyright  175   计算机软件 computer software 1751 计算机软件  computer software cost  176 商誉 goodwill 1761 商誉  goodwill  177 开办费 organization costs 1771 开办费  organization costs  178 其它无形资产 other intangibles 1781 递延退休金成本  deferred pension costs  1782 租赁权益改良  leasehold improvements  1788  其它无形资产-其它  other intangible assets - other  18 其它资产 other assets 181 递延资产 deferred assets 1811  债券发行成本 deferred bond issuance costs  1812 长期预付租金 long-term prepaid rent  1813 长期预付保险费 long-term prepaid insurance  1814  递延所得税资产 deferred income tax assets  1815  预付退休金  prepaid pension cost  1818 其它递延资产 other deferred assets  182 闲置资产 idle assets 1821 闲置资产  idle assets  184 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 receivable  1842 长期应收帐款 long-term accounts receivable  1843 催收帐款  overdue receivables  1847  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 parties  1848 其它长期应收款项 other long-term receivables  1849  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 receivables  185 出租资产 assets leased to others 1851 出租资产  assets leased to others  1858 出租资产 -重估增值  assets leased to others - incremental value from revaluation  1859 累积折旧 -出租资产  accumulated depreciation - assets leased to others  186 存出保证金 refundable deposit 1861 存出保证金  refundable deposits  188 杂项资产 miscellaneous assets 1881 受限制存款  certificate of deposit - restricted  1888  杂项资产 -其它  miscellaneous assets - other  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 overdraft  2112 银行借款 bank loan  2114 短期借款 -业主  short-term borrowings - owners  2115 短期借款 -员工  short-term borrowings - employees  2117  短期借款 -关系人  short-term borrowings- related parties  2118 短期借款 -其它  short-term borrowings - other  212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable  2122  银行承兑汇票  bank acceptance  2128 其它应付短期票券  other short-term notes and bills payable  2129  应付短期票券折价  discount on short-term notes and bills payable  213 应付票据 notes payable 2131 应付票据  notes payable  2137 应付票据 -关系人 notes payable - related parties  2138  其它应付票据  other notes payable  214 应付帐款 accounts pay able 2141 应付帐款  accounts payable  2147 应付帐款 -关系人 accounts payable - related parties  216 应付所得税 income taxes payable 2161 应付所得税  income tax payable  217 应付费用 accrued expenses 2171 应付薪工 accrued payroll  2172 应付租金  accrued rent payable  2173 应付利息  accrued interest payable  2174 应付营业税  accrued VAT payable  2175 应付税捐 -其它 accrued taxes payable- other  2178 其它应付费用  other accrued expenses payable  218~219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payable  2182 应付远汇款 -外币  forward exchange contract payable - foreign currencies  2183 买卖远汇溢价  premium on forward exchange contract  2184 应付土地房屋款  payables on land and building purchased  2185  应付设备款  Payables on equipment  2187 其它应付款 -关系人 other payables - related parties  2191 应付股利  dividend payable  2192 应付红利  bonus payable  2193 应付董监事酬劳 compensation payable to directors and supervisors  2198  其它应付款 -其它  other payables - other  226 预收款项advance receipts   2261 预收货款  sales revenue received in advance  2262 预收收入  revenue received in advance  2268 其它预收款  other advance receipts  227 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 portion  2272 一年或一营业周期内到期长期借款  long-term loans payable - current portion  2273  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 cycle  2277  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 portion  2278  其它一年或一营业周期内到期长期负债  other long-term lia- bilities - current portion  228~229 其它流动负债 other current liabilities 2281 销项税额  VAT received(or output tax)  2283 暂收款  temporary receipts  2284 代收款  receipts under custody  2285  估计售后服务/保固负债  estimated warranty liabilities  2291 递延所得税负债 deferred income tax liabilities  2292 递延兑换利益  deferred foreign exchange gain  2293 业主(股东)往来  owners current account  2294 同业往来  current account with others  2298 其它流动负债-其它 other current liabilities - others  23 长期负债 long-term liabilities 231 应付公司债 corporate bonds payable 2311 应付公司债  corporate bonds payable  2319 应付公司债溢(折)价  premium(discount) on corporate bonds payable  232 长期借款 long-term loans payable 2321 长期银行借款  long-term loans payable - bank  2324 长期借款 -业主 long-term loans payable - owners  2325 长期借款 -员工 long-term loans payable - employees  2327 长期借款 -关系人 long-term loans payable - related parties  2328 长期借款 -其它 long-term loans payable - other  233 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 payable  2332 长期应付帐款 long-term accounts pay-able  2333  长期应付租赁负债  long-term capital lease liabilities  2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties  2338 其它长期应付款项 other long-term payables  234 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-able  235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债  accrued pension liabilities  238 其它长期负债 other long-term liabilities 2388 其它长期负债-其它 other long-term liabilities - other  28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入  deferred revenue  2814  递延所得税负债  deferred income tax liabilities  2818 其它递延负债 other deferred liabilities  286 存入保证金 deposits received 2861 存入保证金  guarantee deposit received  288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它  miscellaneous liabilities - other 3 业主权益 owners equity 31 资本 capital 311 资本（或股本）  capital  3111 普通股股本 capital - common stock  3112 特别股股本 capital - preferred stock  3113 预收股本  capital collected in advance  3114 待分配股票股利  stock dividends to be distributed  3115 资本 capital  32 资本公积 additional paid-in capital 321 股票溢价  paid-in capital in excess of par  3211 普通股股票溢价  paid-in capital in excess of par- common stock  3212 特别股股票溢价  paid-in capital in excess of par- preferred stock  323 资产重估增值准备  capital surplus from assets revaluation  3231 资产重估增值准备 capital surplus from assets revaluation  324 处分资产溢价公积  capital surplus from gain on disposal of assets 3241 处分资产溢价公积  capital surplus from gain on disposal of assets  325 合并公积  capital surplus from business combination  3251 合并公积 capital surplus from business combination  326 受赠公积  donated surplus  3261  受赠公积 donated surplus  328 其它资本公积  other additional paid-in capital  3281 权益法长期股权投资资本公积  additional paid-in capital from investee under equity method  3282 资本公积- 库藏股票交易  additional paid-in capital - treasury stock trans-actions  33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 331  法定盈余公积  legal reserve  3311  法定盈余公积  legal reserve  332  特别盈余公积  special reserve  3321  意外损失准备  contingency reserve  3322 改良扩充准备 improvement and expansion reserve  3323  偿债准备  special reserve for redemption of liabilities  3328 其它特别盈余公积  other special reserve  335 未分配盈余(或累积亏损)  retained earnings-unappropriated (or accumulated deficit)  3351 累积盈亏 accumulated profit or loss  3352 前期损益调整  prior period adjustments  3353 本期损益  net income or loss for current period 34 权益调整 equity adjustments 341 长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments  3411  长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments  342  累积换算调整数  cumulative translation adjustment  3421  累积换算调整数  cumulative translation adjustments  343  未认列为退休金成本之净损失  net loss not recognized as pension cost  3431 未认列为退休金成本之净损失 net loss not recognized as pension costs  35 库藏股 treasury stock 351 库藏股  treasury stock  3511 库藏股  treasury stock  36 少数股权 minority interest 361 少数股权  minority interest  3611 少数股权  minority interest   4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入  sales revenue  4111 销货收入 sales revenue  4112 分期付款销货收入 installment sales revenue  417 销货退回  sales return 4171 销货退回  sales return  419 销货折让  sales allowances 4191  销货折让  sales discounts and allowances  46 劳务收入 service revenue 461 劳务收入  service revenue  4611 劳务收入  service revenue  47 业务收入 agency revenue 471 业务收入  agency revenue  4711  业务收入  agency revenue  48 其它营业收入 other operating revenue 488 其它营业收入-其它  other operating revenue  4888  其它营业收入-其它 other operating revenue - other  营业成本 operating costs 51 销货成本 cost of goods sold 511 销货成本  cost of goods sold  5111 销货成本  cost of goods sold  5112 分期付款销货成本 installment cost of goods sold  512 进货  purchases 5121 进货  purchases  5122 进货费用  purchase expenses  5123  进货退出  purchase returns  5124 进货折让 charges on purchased merchandise  513  进料  materials purchased  5131 进料  material purchased  5132 进料费用 charges on purchased material  5133 进料退出 material purchase returns  5134 进料折让  material purchase allowances  514 直接人工  direct labor  5141 直接人工  direct labor  515~518 制造费用  manufacturing overhead  5151 间接人工 indirect labor  5152 租金支出  rent expense, rent  5153 文具用品  office supplies (expense)  5154  旅费 travelling expense, travel  5155 运费  shipping expenses, freight  5156 邮电费  postage (expenses)  5157 修缮费  repair(s) and maintenance (expense ) 5158  包装费  packing expenses  5161 水电瓦斯费  utilities (expense)  5162 保险费  insurance (expense)  5163 加工费  manufacturing overhead - outsourced  5166 税捐 taxes  5168  折旧  depreciation expense  5169  各项耗竭及摊提  various amortization  5172 伙食费 meal (expenses)  5173  职工福利  employee benefits/welfare  5176 训练费  training (expense)  5177 间接材料  indirect materials  5188 其它制造费用  other manufacturing expenses  56 劳务成本制 ervice costs 561 劳务成本  service costs  5611 劳务成本 service costs  57 业务成本 gency costs 571 业务成本  agency costs  5711 业务成本  agency costs  58 其它营业成本 other operating costs 588 其它营业成本-其它  other operating costs-other  5888  其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses 61 推销费用 selling expenses 615~618 推销费用  selling expenses  6151 薪资支出  payroll expense  6152 租金支出  rent expense, rent  6153 文具用品  office supplies (expense)  6154 旅费 travelling expense, travel  6155 运费  shipping expenses, freight  6156 邮电费  postage (expenses)  6157 修缮费  repair(s) and maintenance (expense)  6159 广告费  advertisement expense, advertisement  6161  水电瓦斯费  utilities (expense)  6162 保险费  insurance (expense)  6164 交际费  entertainment (expense)  6165 捐赠  donation (expense)  6166 税捐 taxes  6167 呆帐损失 loss on uncollectible accounts  6168  折旧  depreciation expense  6169 各项耗竭及摊提  various amortization  6172 伙食费  meal (expenses)  6173 职工福利  employee benefits/welfare  6175  佣金支出  commission (expense)  6176 训练费  training (expense)  6188 其它推销费用  other selling expenses  62 管理及总务费用 general & administrative expenses 625~628 管理及总务费用  general & administrative expenses  6251 薪资支出  payroll expense  6252 租金支出  rent expense, rent  6253 文具用品  office supplies  6254 旅费  travelling expense, travel  6255 运费  shipping expenses,freight  6256 邮电费  postage (expenses)  6257 修缮费 repair(s) and maintenance (expense)  6259 广告费  advertisement expense, advertisement  6261 水电瓦斯费  utilities (expense)  6262 保险费  insurance (expense)  6264 交际费  entertainment (expense)  6265 捐赠  donation (expense)  6266 税捐  taxes  6267 呆帐损失 loss on uncollectible accounts  6268 折旧  depreciation expense  a 6269 各项耗竭及摊提  various amortization  6271 外销损失  loss on export sales  6272  伙食费  meal (expenses)  6273 职工福利  employee benefits/welfare  6274 研究发展费用  research and development expense  6275 佣金支出  commission (expense)  6276 训练费  training (expense)  6278 劳务费 professional service fees  6288 其它管理及总务费用  other general and administrative expenses  63 研究发展费用 research and development expenses 635~638 研究发展费用  research and development expenses  6351 薪资支出  payroll expense  6352 租金支出  rent expense, rent  6353  文具用品 office supplies  6354 旅费 travelling expense, travel  6355 运费  shipping expenses, freight  6356 邮电费  postage (expenses)  6357 修缮费 repair(s) and maintenance (expense)  6361  水电瓦斯费  utilities (expense)  6362  保险费 insurance (expense)  6364 交际费  entertainment (expense)  6366 税捐  taxes  6368 折旧 depreciation expense  6369 各项耗竭及摊提 various amortization  6372 伙食费  meal (expenses)  6373 职工福利 employee benefits/welfare  6376 训练费 training (expense)  6378 其它研究发展费用  other research and development expenses 7 营业外收入及费用 non-operating revenue and expenses, other income(expense) 71~74 营业外收入 non-operating revenue 711 利息收入  interest revenue  7111 利息收入  interest revenue/income  712  投资收益  investment income  7121 权益法认列之投资收益  investment income recognized under equity method  7122 股利收入  dividends income  7123 短期投资市价回升利益  gain on market price recovery of short-term investment  713 兑换利益  foreign exchange gain 7131 兑换利益 foreign exchange gain  714 处分投资收益  gain on disposal of investments  7141  处分投资收益  gain on disposal of investments  715  处分资产溢价收入  gain on disposal of assets  7151 处分资产溢价收入  gain on disposal of assets  748 其它营业外收入  other non-operating revenue 7481 捐赠收入  donation income  7482 租金收入  rent revenue/income  7483 佣金收入  commission revenue/income  7484 出售下脚及废料收入  revenue from sale of scraps  7485 存货盘盈  gain on physical inventory  7486 存货跌价回升利益  gain from price recovery of inventory  7487  坏帐转回利益  gain on reversal of bad debts  7488 其它营业外收入-其它  other non-operating revenue- other items  75~ 78 营业外费用 non-operating expenses   751 利息费用  interest expense  7511 利息费用 interest expense  752 投资损失  investment loss 7521 权益法认列之投资损失  investment loss recog- nized under equity method  7523 短期投资未实现跌价损失  unrealized loss on reduction of short-term investments to market  753 兑换损失  foreign exchange loss  7531 兑换损失 foreign exchange loss  754 处分投资损失  loss on disposal of investments 7541 处分投资损失  loss on disposal of investments  755 处分资产损失  loss on disposal of assets  7551 处分资产损失  loss on disposal of assets  788 其它营业外费用  other non-operating expenses  7881 停工损失  loss on work stoppages  7882 灾害损失  casualty loss  7885 存货盘损 loss on physical inventory  7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories  7888 其它营业外费用-其它 other non-operating expenses- other  8 所得税费用(或利益) income tax expense (or benefit) 81 所得税费用(或利益) income tax expense (or benefit)  811 所得税费用(或利益)  income tax expense (or benefit)  8111 所得税费用（或利益） income tax expense ( or benefit)  9 非经常营业损益 nonrecurring gain or loss 91 停业部门损益 gain(loss) from discontinued operations 911  停业部门损益-停业前营业损益  income(loss) from operations of discontinued segments  9111 停业部门损益-停业前营业损益  income(loss) from operations of discontinued segment  912 停业部门损益-处分损益  gain(loss) from disposal of discontinued segments  9121  停业部门损益-处分损益  gain(loss) from disposal of discontinued segment  92 非常损益 extraordinary gain or loss 921  非常损益  extraordinary gain or loss  9211 非常损益 extraordinary gain or loss  93 会计原则变动累积影响数 cumulative effect of changes in accounting principles 931 会计原则变动累积影响数  cumulative effect of changes in accounting principles  9311  会计原则变动累积影响数  cumulative effect of changes in accounting principles  94  少数股权净利 minority interest income 941 少数股权净利  minority interest income  9411 少数股权净利 minority interest income［此帖子已被 stone 在 2008-6-23 21:02:59 编辑过］

china1 发表于 2008-5-15 15:11

Re:会计科目中英文对照

好帖子，对于非财务专业的人士有帮助

jackC 发表于 2008-5-15 22:27

Re:会计科目中英文对照

不错，不错，不错的哈！就是有点多！呵呵,一听我就就非财务人士！对我很有帮助！呵呵

larrylee 发表于 2008-6-6 00:20

Re:会计科目中英文对照

good

Chauncey 发表于 2008-6-23 20:08

Re:会计科目中英文对照

请问有现成的可以导入的会计科目的excel文件吗? 不知道sage是否有类似的模板, 这样可以提高在国内实施的速度 

Jessie 发表于 2008-6-23 23:03

Re:会计科目中英文对照

stone,这个科目表好像不对吧，根据新的会计准则：1开头为资产类2开头为负债类3开头为共同类4开头为所有者权益类5开头是成本类6开头是损益类  新会计准则会计科目表 序号会计科目编号会计科目名称 一、资产类 1 1001 库存现金 2 1002 银行存款 3 1003 存放中央银行款项(银行专用新增) 4 1011 存放同业银行专用新增 5 1012 其他货币资金 4 1101 短期投资(分拆) 5 1102 短期投资跌价准备(更名) 6 1021 结算备付金(证券专用新增) 7 1031 存出保证金(金融共用新增) 8 1101 交易性金融资产 (新增) 9 1111 买入返售金融资产 10 1121 应收票据 11 1122 应收账款 12 1123 预付账款 13 1131 应收股利 14 1132 应收利息 15 1201 应收代位追偿款(保险专用新增) 16 1211 应收分保账款(保险专用新增) 17 1212 应收分保合同准备金 18 1221 其他应收款 19 1231 坏账准备 13 1161 应收补贴款 20 1301 贴现资产(银行专用新增) 21 1302 拆出资金(新增) 22 1303 贷款(银行和保险共用新增) 23 1304 贷款损失准备(银行和保险共用新增) 24 1311 代理兑付证券(银行和证券共用新增) 25 1321 代理业务资产 (新增) 26 1401 材料采购(更名) 27 1402 在途物资(新增) 28 1403 原材料 29 1404 材料成本差异 30 1405 库存商品 31 1406 发出商品(新增) 32 1407 商品进销差价 33 1408 委托加工物资 34 1411 周转材料(新增) 包装物 低值易耗品 35 1421 消耗性生物资产 36 1431 贵金属 37 1441 抵债资产 (金融共用新增) 38 1451 损余物资(保险专用新增) 39 1461 融资租赁资产 (租赁专用新增) 40 1471 存货跌价准备 41 1501 持有至到期投资(新增) 42 1502 持有至到期投资减值准备(新增) 43 1503 可供出售金融资产(新增) 44 1511 长期股权投资 29 1402 长期债权投资(更名) 45 1512 长期股权投资减值准备 46 1521 投资性房地产(新增) 47 1531 长期应收款(新增) 48 1532 未实现融资收益(新增) 49 1541 存出资本保证金 (新增) 50 1601 固定资产 51 1602 累计折旧 52 1603 固定资产减值准备 53 1604 在建工程 54 1605 工程物资 在建工程减值准备 55 1606 固定资产清理 56 1611 未担保余值(租赁专用新增) 57 1621 生产性生物资产(农业专用新增) 58 1622 生产性生物资产累计折旧(农业专用新增) 59 1623 公益性生物资产(农业专用新增) 60 1631 油气资产 (石油天然气开采专用新增) 61 1632 累计折耗 (石油天然气开采专用新增) 62 1701 无形资产 63 1702 累计摊销 (新增) 64 1703 无形资产减值准备 65 1711 商誉(新增) 41 1815 未确认融资费用(变更类别) 66 1801 长期待摊费用 67 1811 递延所得税资产(新增) 68 1821 独立账户资产(保险专用新增) 69 1901 待处理财产损溢 二、负债类 70 2001 短期借款 71 2002 存入保证金 (金融共用新增) 72 2003 拆入资金 (金融共用新增) 73 2004 向中央银行借款(银行专用新增) 74 2011 吸收存款(银行专用新增) 75 2012 同业存放(银行专用新增) 76 2021 贴现负债(银行专用新增) 77 2101 交易性金融负债 (新增) 78 2111 卖出回购金融资产款金(融共用新增) 79 2201 应付票据 80 2202 应付账款 81 2203 预收账款 82 2211 应付职工薪酬 50 2153 应付福利费(合并) 83 2221 应交税费 (合并) 53 2176 其他应交款(合并) 84 2231 应付利息(新增) 85 2232 应付股利 86 2241 其他应付款 87 2251 应付保单红利(保险专用新增) 88 2261 应付分保账款(保险专用新增) 89 2311 代理买卖证券款 (证券专用新增) 90 2312 代理承销证券款 (证券和银行共用新增) 91 2313 代理兑付证券款(证券和银行共用新增) 92 2314 代理业务负债(新增) 93 2401 递延收益(新增) 94 2501 长期借款 95 2502 应付债券 96 2601 未到期责任准备金 (保险专用新增) 97 2602 保险责任准备金(保险专用新增) 98 2611 保户储金(保险专用新增) 99 2621 独立账户负债(保险专用新增) 100 2701 长期应付款 101 2702 未确认融资费用 (变更类别) 102 2711 专项应付款 103 2801 预计负债 104 2901 递延所得税负债(更名) 三、共同类 105 3001 清算资金往来 (银行专用新增) 106 3002 货币兑换 (金融共用新增) 107 3101 衍生工具 (新增) 108 3201 套期工具(新增) 109 3202 被套期项目(新增) 四、所有者权益类 110 4001 实收资本 111 4002 资本公积 112 4101 盈余公积 113 4102 一般风险准备(金融共用新增) 114 4103 本年利润 115 4104 利润分配 116 4201 库存股(新增) 五、成本类 117 5001 生产成本 118 5101 制造费用 119 5201 劳务成本 120 5301 研发支出(新增) 121 5401 工程施工 (建造承包商专用新增) 122 5402 工程结算 (建造承包商专用新增) 123 5403 机械作业 (建造承包商专用新增) 六、损益类 124 6001 主营业务收入 125 6011 利息收入(金融共用新增) 126 6021 手续费及佣金收入 (金融共用新增) 127 6031 保费收入(保险专用新增) 128 6041 租赁收入(租赁专用新增) 129 6051 其他业务收入 130 6061 汇兑损益 (金融专用新增) 131 6101 公允价值变动损益(新增) 132 6111 投资收益 133 6201 摊回保险责任准备金(保险专用新增) 134 6202 摊回赔付支出(保险专用新增) 135 6203 摊回分保费用 (保险专用新增) 136 6301 营业外收入 137 6401 主营业务成本 138 6402 其他业务支出 139 6403 营业税金及附加 140 6411 利息支出(金融共用新增) 141 6421 手续费及佣金支出(金融共用新增) 142 6501 提取未到期责任准备金(保险专用新增) 143 6502 提取保险责任准备金(保险专用新增) 144 6511 赔付支出(保险专用新增) 145 6521 保户红利支出(保险专用新增) 146 6531 退保金(保险专用新增) 147 6541 分出保费(保险专用新增) 148 6542 分保费用 (保险专用新增) 149 6601 销售费用(更名) 150 6602 管理费用 151 6603 财务费用 152 6604 勘探费用 (新增) 153 6701 资产减值损失 (新增) 154 6711 营业外支出 155 6701 所得税费用(更名) 156 6901 以前年度损益调整

stone 发表于 2008-6-24 05:01

Re:会计科目中英文对照

Jessie说得对，是我没有讲清楚，迷糊了！·#￥

Alick 发表于 2008-7-16 20:30

Re:会计科目中英文对照

这个才是新版的  一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment '160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income '191101待处理流动资产损溢 Wait deal intangible assets loss or income '191102待处理固定资产损溢 Wait deal fixed assets loss or income<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p><o:p> </o:p>

Alick 发表于 2008-7-16 20:31

Re:会计科目中英文对照

一、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export '21710107 进项税额转出 Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable '217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息 Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p><o:p> </o:p>二、所有者权益类 OWNERS' EQUITY 资本 Capita 3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve '311101 资本(或股本)溢价 Cpital(or Stock) premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves '311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund '312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution '314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable '314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit<o:p></o:p><o:p> </o:p>三、成本类 Cost 4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs<o:p></o:p><o:p> </o:p><o:p> </o:p>五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses 5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax 5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax 以前年度损益调整 Prior year income adjustment

linopan 发表于 2008-9-25 22:53

Re:会计科目中英文对照

顶顶ALICK

spring 发表于 2009-1-17 06:03

Re:会计科目中英文对照

给个表导出来啊

stone 发表于 2009-1-17 21:40

Re:Re:会计科目中英文对照

目的还没整理，如果有需要可以和我们联系。

plhxxyy 发表于 2009-2-20 21:23

Re:会计科目中英文对照

There are so many new versions!

plhxxyy 发表于 2009-2-26 00:54

Re:会计科目中英文对照

有 中法 对照的科目表么？？？

df4gdf5sa 发表于 2009-4-10 10:20

sdf4gdfg5dsgf

超赞!!!!支持!!!! df4gdf5sa70076735

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