中国会计科目中英文对照

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 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 
5 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