新准则会计科目英文翻译
一、资产类
1 1001 库存现金 cash on hand
2 1002 银行存款 bank deposit
5 1015 其他货币资金 other monetary capital
9 1101 交易性金融资产 transaction monetary assets
11 1121 应收票据 notes receivable
12 1122 应收账款 Account receivable
13 1123 预付账款 account prepaid
14 1131 应收股利 dividend receivable
15 1132 应收利息 accrued interest receivable
21 1231 其他应收款 accounts receivable-others
22 1241 坏账准备 had debts reserve
28 1401 材料采购 procurement of materials
29 1402 在途物资 materials in transit
30 1403 原材料 raw materials
32 1406 库存商品 commodity stocks
33 1407 发出商品 goods in transit
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles
42 1461 存货跌价准备 reserve against stock price declining
43 1501 待摊费用 fees to be apportioned
45 1521 持有至到期投资 hold investment due
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
47 1523 可供出售金融资产 financial assets available for sale
48 1524 长期股权投资 long-term stock ownership investment
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real eastate
51 1531 长期应收款 long-term account receivable
52 1541 未实现融资收益 unrealized financing income
54 1601 固定资产 permanent assets
55 1602 累计折旧 accumulated depreciation
56 1603 固定资产减值准备permanent assets reduction reserve
57 1604 在建工程 construction in process
58 1605 工程物资 engineer material
59 1606 固定资产清理 disposal of fixed assets
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation
67 1701 无形资产 intangible assets
68 1702 累计摊销 accumulated amortization
69 1703 无形资产减值准备 intangible assets reduction reserve
70 1711 商誉 business reputation
71 1801 长期待摊费用 long-term deferred expenses
72 1811 递延所得税资产 deferred income tax assets
73 1901 待处理财产损溢 waiting assets profit and loss
二、负债类 debt group
74 2001 短期借款 short-term loan
81 2101 交易性金融负债 transaction financial liabilities
83 2201 应付票据 notes payable
84 2202 应付账款 account payable
85 2205 预收账款 item received in advance
86 2211 应付职工薪酬 employee pay payable
87 2221 应交税费 tax payable
88 2231 应付股利 dividend payable
89 2232 应付利息 interest payable
90 2241 其他应付款 other account payable
97 2401 预提费用 withholding expenses
98 2411 预计负债 estimated liabilities
99 2501 递延收益 deferred income
100 2601 长期借款 money borrowed for long term
101 2602 长期债券 long-term bond
106 2801 长期应付款 long-term account payable
107 2802 未确认融资费用 unacknowledged financial charges
108 2811 专项应付款 special accounts payable
109 2901 递延所得税负债 deferred income tax liabilities
三、共同类
112 3101 衍生工具 derivative tool
113 3201 套期工具 arbitrage tool
114 3202 被套期项目 arbitrage project
四、所有者权益类
115 4001 实收资本 paid-up capital
116 4002 资本公积 contributed surplus
117 4101 盈余公积 earned surplus
119 4103 本年利润 profit for the current year
120 4104 利润分配 allocation of profits
121 4201 库存股 treasury stock
五、成本类
122 5001 生产成本 production cost
123 5101 制造费用 cost of production
124 5201 劳务成本 service cost
125 5301 研发支出 research and development expenditures
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor
六、损益类
129 6001 主营业务收入main business income
130 6011 利息收入 金融共用 interest income financial sharing
135 6051 其他业务收入 other business income
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance
137 6101 公允价值变动损益 sound value flexible loss and profit
138 6111 投资收益 income on investment
142 6301 营业外收入 nonrevenue receipt
143 6401 主营业务成本 main business cost
144 6402 其他业务支出 other business expense
145 6405 营业税金及附加 business tariff and annex
146 6411 利息支出 金融共用 interest expense financial sharing
155 6601 销售费用 marketing cost
156 6602 管理费用 managing cost
157 6603 财务费用 financial cost
158 6604 勘探费用 exploration expense
159 6701 资产减值损失 loss from asset devaluation
160 6711 营业外支出 nonoperating expense
161 6801 所得税 income tax
162 6901 以前年度损益调整prior year profit and loss adjustment
中英文对照最新会计科目 北京市审计局发布
顺序编号 会计科目名称 适用范围 英文表达法 号
一、资产类
1 1001 库存现金 Cash on Hand
2 1002 银行存款 Bank Deposit
存放中央银行3 1003 银行专用 Deposit in the Central Bank 款项
Due from Placements with Banks and Other 4 1011 存放同业 银行专用 Financial Institutions
5 1015 其他货币资金 Other Monetary Capital
6 1021 结算备付金 证券专用 Deposit Reservation for Balance 7 1031 存出保证金 金融共用 Deposit for Recognizance
Lendings to Banks and Other Financial 8 1051 拆出资金 金融共用 Institutions
交易性金融资9 1101 Transactional Monetary Capital 产
买入返售金融10 1111 金融共用 Redemptory Monetary Capital for Sale 资产
11 1121 应收票据 Notes Receivable
12 1122 应收账款 Accounts Receivable
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 1131 应收股利 Dividend Receivable 1132 应收利息 Accrued Interest Receivable 1211 应收保户储金 保险专用 Receivable Deposit from the Insured 应收代位追偿1221 保险专用 Subrogation Receivables 款 1222 应收分保账款 保险专用 Reinsurance Accounts Receivable 应收分保未到Receivable Deposit for Undue Duty of 1223 保险专用 期责任准备金 Reinsurance 应收分保保险1224 保险专用 Receivable Deposit for Duty of Reinsurance 责任准备金 1231 其他应收款 Other Accounts Receivable 1241 坏账准备 Bad Debit Reserve 1251 贴现资产 银行专用 Deposit of Capital Discounted 银行和保险1301 贷款 Loans 共用 银行和保险1302 贷款损失准备 Loans Impairment Reserve 共用 银行和证券1311 代理兑付证券 Vicariously Cashed Securities 共用 1321 代理业务资产 Capital in Vicarious Business 1401 材料采购 Procurement of Materials 1402 在途物资 Materials in Transit 1403 原材料 Raw Materials 1404 材料成本差异 Balance of Materials 1406 库存商品 Commodity Stocks 1407 发出商品 Goods in Transit Difference between Purchase and Sales of 1410 商品进销差价 Commodities 1411 委托加工物资 Materials for Consigned Processing 包装物及低值Wrappage and Easily Wornout Inexpensive 1412 易耗品 Articles 消耗性生物资1421 农业专用 Consumptive Biological Assets 产 建造承包商1431 周转材料 Revolving Materials 专用 1441 贵金属 银行专用 Expensive Metals 1442 抵债资产 金融共用 Capital for Debt Payment
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66 1461 存货跌价准备 Reserve For Stock Depreciation 1501 待摊费用 Unamortized Expenditures 1511 独立账户资产 保险专用 Capital in Independent Accounts 持有至到期投1521 Held-To-Maturity Investment 资 持有至到期投Reserve for Held-To-Maturity Investment 1522 资减值准备 Impairment 可供出售金融1523 Financial Assets Available for Sale 资产 1524 长期股权投资 Long-term Equity Investment 长期股权投资Reserve for Long-term Equity Investment 1525 减值准备 Impairment 1526 投资性房地产 Investment Real Estate 1531 长期应收款 Long-term Accounts Receivable 未实现融资收1541 Unrealized Financing Profits 益 存出资本保证1551 保险专用 Deposit for Capital Recognizance 金 1601 固定资产 Fixed Assets 1602 累计折旧 Accumulative Depreciation 固定资产减值1603 Reserve for Fixed Assets Impairment 准备 1604 在建工程 Construction in Process 1605 工程物资 Engineer Material 1606 固定资产清理 Disposal of Fixed Assets 1611 融资租赁资产 租赁专用 Financial Leasing Assets 1612 未担保余值 租赁专用 Unguaranteed Residual Value 生产性生物资1621 农业专用 Productive Biological Assets 产 生产性生物资Accumulative Depreciation of Productive 1622 农业专用 产累计折旧 Biological Assets 公益性生物资1623 农业专用 Biological Assets for Commonweal 产 石油天然气1631 油气资产 Oil and Gas Assets 开采专用 石油天然气1632 累计折耗 Accumulated Depletion 开采专用
67 1701 无形资产 68 1702 累计摊销 无形资产减值69 1703 准备
70 1711 商誉 71 1801 长期待摊费用 递延所得税资72 1811 产
待处理财产损73 1901 溢
二、负债类
74 2001 短期借款 75 2002 存入保证金 金融共用 76 2003 拆入资金 Intangible Assets Accumulated Amortization Reserve for Intangible Assets Impairment Business Reputation Long-term Deferred Expenses Deferred Income Tax Assets Unsettled Assets Profit and Loss Short-term Borrowings Deposit Received for Recognizance Borrowings from Banks and Other Financial 金融共用 Institutions
向中央银行借77 2004 银行专用 Borrowings from the Central Bank 款
Due to Placements with Banks and Other 78 2011 同业存放 银行专用 Financial Institutions
79 2012 吸收存款 银行专用 Savings Absorption
80 2021 贴现负债 银行专用 Liabilities of Capital Discounted
交易性金融负81 2101 Transactional Moneytary Liabilities 债
卖出回购金融82 2111 金融共用 Financial Assets Sold for Repurchase 资产款
83 2201 应付票据 Notes Payable
84 2202 应付账款 Accounts Payable
85 2205 预收账款 Accounts Received in Advance
86 2211 应付职工薪酬 Payroll Payable
87 2221 应交税费 Tax Payable
88 2231 应付股利 Dividend Payable
89 2232 应付利息 Accrued Interest Payable
90 2241 其他应付款 Other Accounts Payable
91 2251 应付保户红利 保险专用 Dividend Payable for The Insured 92 2261 应付分保账款 保险专用 Dividend Payable for Reinsurance
代理买卖证券Receivings from Vicariously Traded 93 2311 证券专用 款 Securities
94 2312 代理承销证券证券和银行Receivings from Vicariously Sold
款 共用 Securities
代理兑付证券证券和银行Receivings from Vicariously Cashed 95 2313 款 共用 96 2314 代理业务负债 97 2401 预提费用 98 2411 预计负债 99 2501 递延收益 100 2601 长期借款 101 2602 长期债券 102 2701 未到期责任准备金 保险专用
103 2702 保险责任准备金 保险专用
104 2711 保户储金 保险专用
105 2721 独立账户负债 保险专用
106 2801 长期应付款 107 2802 未确认融资费用 108 2811 专项应付款 109 2901 递延所得税负债 三、共同类
110 3001 清算资金往来 银行专用
111 3002 外汇买卖 金融共用
112 3101 衍生工具 113 3201 套期工具 114 3202 被套期项目 四、所有者权益类
115 4001 实收资本 116 4002 资本公积 117 4101 盈余公积 118 4102 一般风险准备 金融共用
119 4103 本年利润 120 4104 利润分配 121 4201 库存股 五、成本类
122 5001 生产成本 123 5101 制造费用 Securities Liabilities from Vicarious Business Withholding Expenses Estimated Liabilities Deferred Profits Long-term Borrowings Long-term Bonds Deposit for Undue Duty of Reinsurance Deposit for Duty of Reinsurance Deposit of the Insured Liabilities of Independent Accounts Long-term Accounts Payable Unsettled Financing Expenses Special Accounts Payable Deferred Income Tax Liabilities Liquidation of Inter Bank Business Foreign Exchange Buy and Sale Derivative Tools Arbitrage Tools Arbitraged Items Paid-in Capital Capital Surplus Earned Surplus Generic Risk Reserve Full-year Profit Allocation of Profits Treasury Share Production Costs Manufacturing Expenditures
124 5201 劳务成本
125 5301 研发支出
126 5401 工程施工
127 5402 工程结算 Service Costs Research and Development Expenditures 建造承包商Engineering Constructon 专用 建造承包商Engineering Settlement 专用 建造承包商128 5403 机械作业 专用 六、损益类
129 6001 主营业务收入 130 6011 利息收入 金融共用
131 6021 手续费收入 金融共用
132 6031 保费收入 保险专用
133 6032 分保费收入 保险专用
134 6041 租赁收入 租赁专用
135 6051 其他业务收入 136 6061 汇兑损益 金融专用
137 6101 公允价值变动损益 138 6111 投资收益 139 6201 摊回保险责任准备金 保险专用
140 6202 摊回赔付支出 保险专用
141 6203 摊回分保费用 保险专用
142 6301 营业外收入 143 6401 主营业务成本 144 6402 其他业务成本 145 6405 营业税金及附加 146 6411 利息支出 金融共用
147 6421 手续费支出 金融共用
148 6501 提取未到期责任准备金 保险专用
149 6502 提取保险责任准备金 保险专用
150 6511 赔付支出 保险专用
151 6521 保户红利支出 保险专用
152 6531 退保金 保险专用Mechanical Operations Prime Operating Revenue Interest Income Commission Income Premium Income Reinsurance Premium Income Leasehold Income Other Business Income Exchange Gain or Loss Profit and Loss from Fair Value Changes Income on Investment Amortized Deposit for Duty Amortized Compensation Expenses Amortized Reinsurance Expenditures Nonrevenue Receipt Prime Operating Cost Other Operating Cost Business Tax and Surcharges Interest Expenses Commission Expenses Appropriation of Deposit for Undue Duty Appropriation of Deposit for Duty Compensation Expenses Dividend Expenses for The Insured Loan Value
153
154
155
156
157
158
159
160
161 6541 分出保费 保险专用 Reinsurance Premium 6542 分保费用 保险专用 Reinsurance Expenses 6601 销售费用 Marketing Costs 6602 管理费用 Managing Costs 6603 财务费用 Financing Costs 6604 勘探费用 Prospecting Costs 6701 资产减值损失 Assets Devaluation 6711 营业外支出 Nonoperating Expenses 6801 所得税 Income Tax
以前年度损益162 6901 Profit and Loss Adjustment of Former Years 调整
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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
================================================================================
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 所有者权益 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
交易性金融资产：financial assets at fair value through profit or loss 持有至到期投资：held-to-maturity investments
公允价值变动损益：changes in fair value recognised in profit or loss
新准则会计科目英文翻译
一、资产类
1 1001 库存现金 cash on hand
2 1002 银行存款 bank deposit
5 1015 其他货币资金 other monetary capital
9 1101 交易性金融资产 transaction monetary assets
11 1121 应收票据 notes receivable
12 1122 应收账款 Account receivable
13 1123 预付账款 account prepaid
14 1131 应收股利 dividend receivable
15 1132 应收利息 accrued interest receivable
21 1231 其他应收款 accounts receivable-others
22 1241 坏账准备 had debts reserve
28 1401 材料采购 procurement of materials
29 1402 在途物资 materials in transit
30 1403 原材料 raw materials
32 1406 库存商品 commodity stocks
33 1407 发出商品 goods in transit
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles
42 1461 存货跌价准备 reserve against stock price declining
43 1501 待摊费用 fees to be apportioned
45 1521 持有至到期投资 hold investment due
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
47 1523 可供出售金融资产 financial assets available for sale
48 1524 长期股权投资 long-term stock ownership investment
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real eastate
51 1531 长期应收款 long-term account receivable
52 1541 未实现融资收益 unrealized financing income
54 1601 固定资产 permanent assets
55 1602 累计折旧 accumulated depreciation
56 1603 固定资产减值准备permanent assets reduction reserve
57 1604 在建工程 construction in process
58 1605 工程物资 engineer material
59 1606 固定资产清理 disposal of fixed assets
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation
67 1701 无形资产 intangible assets
68 1702 累计摊销 accumulated amortization
69 1703 无形资产减值准备 intangible assets reduction reserve
70 1711 商誉 business reputation
71 1801 长期待摊费用 long-term deferred expenses
72 1811 递延所得税资产 deferred income tax assets
73 1901 待处理财产损溢 waiting assets profit and loss
二、负债类 debt group
74 2001 短期借款 short-term loan
81 2101 交易性金融负债 transaction financial liabilities
83 2201 应付票据 notes payable
84 2202 应付账款 account payable
85 2205 预收账款 item received in advance
86 2211 应付职工薪酬 employee pay payable
87 2221 应交税费 tax payable
88 2231 应付股利 dividend payable
89 2232 应付利息 interest payable
90 2241 其他应付款 other account payable
97 2401 预提费用 withholding expenses
98 2411 预计负债 estimated liabilities
99 2501 递延收益 deferred income
100 2601 长期借款 money borrowed for long term
101 2602 长期债券 long-term bond
106 2801 长期应付款 long-term account payable
107 2802 未确认融资费用 unacknowledged financial charges
108 2811 专项应付款 special accounts payable
109 2901 递延所得税负债 deferred income tax liabilities
三、共同类
112 3101 衍生工具 derivative tool
113 3201 套期工具 arbitrage tool
114 3202 被套期项目 arbitrage project
四、所有者权益类
115 4001 实收资本 paid-up capital
116 4002 资本公积 contributed surplus
117 4101 盈余公积 earned surplus
119 4103 本年利润 profit for the current year
120 4104 利润分配 allocation of profits
121 4201 库存股 treasury stock
五、成本类
122 5001 生产成本 production cost
123 5101 制造费用 cost of production
124 5201 劳务成本 service cost
125 5301 研发支出 research and development expenditures
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor
六、损益类
129 6001 主营业务收入main business income
130 6011 利息收入 金融共用 interest income financial sharing
135 6051 其他业务收入 other business income
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance
137 6101 公允价值变动损益 sound value flexible loss and profit
138 6111 投资收益 income on investment
142 6301 营业外收入 nonrevenue receipt
143 6401 主营业务成本 main business cost
144 6402 其他业务支出 other business expense
145 6405 营业税金及附加 business tariff and annex
146 6411 利息支出 金融共用 interest expense financial sharing
155 6601 销售费用 marketing cost
156 6602 管理费用 managing cost
157 6603 财务费用 financial cost
158 6604 勘探费用 exploration expense
159 6701 资产减值损失 loss from asset devaluation
160 6711 营业外支出 nonoperating expense
161 6801 所得税 income tax
162 6901 以前年度损益调整prior year profit and loss adjustment
中英文对照最新会计科目 北京市审计局发布
顺序编号 会计科目名称 适用范围 英文表达法 号
一、资产类
1 1001 库存现金 Cash on Hand
2 1002 银行存款 Bank Deposit
存放中央银行3 1003 银行专用 Deposit in the Central Bank 款项
Due from Placements with Banks and Other 4 1011 存放同业 银行专用 Financial Institutions
5 1015 其他货币资金 Other Monetary Capital
6 1021 结算备付金 证券专用 Deposit Reservation for Balance 7 1031 存出保证金 金融共用 Deposit for Recognizance
Lendings to Banks and Other Financial 8 1051 拆出资金 金融共用 Institutions
交易性金融资9 1101 Transactional Monetary Capital 产
买入返售金融10 1111 金融共用 Redemptory Monetary Capital for Sale 资产
11 1121 应收票据 Notes Receivable
12 1122 应收账款 Accounts Receivable
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 1131 应收股利 Dividend Receivable 1132 应收利息 Accrued Interest Receivable 1211 应收保户储金 保险专用 Receivable Deposit from the Insured 应收代位追偿1221 保险专用 Subrogation Receivables 款 1222 应收分保账款 保险专用 Reinsurance Accounts Receivable 应收分保未到Receivable Deposit for Undue Duty of 1223 保险专用 期责任准备金 Reinsurance 应收分保保险1224 保险专用 Receivable Deposit for Duty of Reinsurance 责任准备金 1231 其他应收款 Other Accounts Receivable 1241 坏账准备 Bad Debit Reserve 1251 贴现资产 银行专用 Deposit of Capital Discounted 银行和保险1301 贷款 Loans 共用 银行和保险1302 贷款损失准备 Loans Impairment Reserve 共用 银行和证券1311 代理兑付证券 Vicariously Cashed Securities 共用 1321 代理业务资产 Capital in Vicarious Business 1401 材料采购 Procurement of Materials 1402 在途物资 Materials in Transit 1403 原材料 Raw Materials 1404 材料成本差异 Balance of Materials 1406 库存商品 Commodity Stocks 1407 发出商品 Goods in Transit Difference between Purchase and Sales of 1410 商品进销差价 Commodities 1411 委托加工物资 Materials for Consigned Processing 包装物及低值Wrappage and Easily Wornout Inexpensive 1412 易耗品 Articles 消耗性生物资1421 农业专用 Consumptive Biological Assets 产 建造承包商1431 周转材料 Revolving Materials 专用 1441 贵金属 银行专用 Expensive Metals 1442 抵债资产 金融共用 Capital for Debt Payment
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66 1461 存货跌价准备 Reserve For Stock Depreciation 1501 待摊费用 Unamortized Expenditures 1511 独立账户资产 保险专用 Capital in Independent Accounts 持有至到期投1521 Held-To-Maturity Investment 资 持有至到期投Reserve for Held-To-Maturity Investment 1522 资减值准备 Impairment 可供出售金融1523 Financial Assets Available for Sale 资产 1524 长期股权投资 Long-term Equity Investment 长期股权投资Reserve for Long-term Equity Investment 1525 减值准备 Impairment 1526 投资性房地产 Investment Real Estate 1531 长期应收款 Long-term Accounts Receivable 未实现融资收1541 Unrealized Financing Profits 益 存出资本保证1551 保险专用 Deposit for Capital Recognizance 金 1601 固定资产 Fixed Assets 1602 累计折旧 Accumulative Depreciation 固定资产减值1603 Reserve for Fixed Assets Impairment 准备 1604 在建工程 Construction in Process 1605 工程物资 Engineer Material 1606 固定资产清理 Disposal of Fixed Assets 1611 融资租赁资产 租赁专用 Financial Leasing Assets 1612 未担保余值 租赁专用 Unguaranteed Residual Value 生产性生物资1621 农业专用 Productive Biological Assets 产 生产性生物资Accumulative Depreciation of Productive 1622 农业专用 产累计折旧 Biological Assets 公益性生物资1623 农业专用 Biological Assets for Commonweal 产 石油天然气1631 油气资产 Oil and Gas Assets 开采专用 石油天然气1632 累计折耗 Accumulated Depletion 开采专用
67 1701 无形资产 68 1702 累计摊销 无形资产减值69 1703 准备
70 1711 商誉 71 1801 长期待摊费用 递延所得税资72 1811 产
待处理财产损73 1901 溢
二、负债类
74 2001 短期借款 75 2002 存入保证金 金融共用 76 2003 拆入资金 Intangible Assets Accumulated Amortization Reserve for Intangible Assets Impairment Business Reputation Long-term Deferred Expenses Deferred Income Tax Assets Unsettled Assets Profit and Loss Short-term Borrowings Deposit Received for Recognizance Borrowings from Banks and Other Financial 金融共用 Institutions
向中央银行借77 2004 银行专用 Borrowings from the Central Bank 款
Due to Placements with Banks and Other 78 2011 同业存放 银行专用 Financial Institutions
79 2012 吸收存款 银行专用 Savings Absorption
80 2021 贴现负债 银行专用 Liabilities of Capital Discounted
交易性金融负81 2101 Transactional Moneytary Liabilities 债
卖出回购金融82 2111 金融共用 Financial Assets Sold for Repurchase 资产款
83 2201 应付票据 Notes Payable
84 2202 应付账款 Accounts Payable
85 2205 预收账款 Accounts Received in Advance
86 2211 应付职工薪酬 Payroll Payable
87 2221 应交税费 Tax Payable
88 2231 应付股利 Dividend Payable
89 2232 应付利息 Accrued Interest Payable
90 2241 其他应付款 Other Accounts Payable
91 2251 应付保户红利 保险专用 Dividend Payable for The Insured 92 2261 应付分保账款 保险专用 Dividend Payable for Reinsurance
代理买卖证券Receivings from Vicariously Traded 93 2311 证券专用 款 Securities
94 2312 代理承销证券证券和银行Receivings from Vicariously Sold
款 共用 Securities
代理兑付证券证券和银行Receivings from Vicariously Cashed 95 2313 款 共用 96 2314 代理业务负债 97 2401 预提费用 98 2411 预计负债 99 2501 递延收益 100 2601 长期借款 101 2602 长期债券 102 2701 未到期责任准备金 保险专用
103 2702 保险责任准备金 保险专用
104 2711 保户储金 保险专用
105 2721 独立账户负债 保险专用
106 2801 长期应付款 107 2802 未确认融资费用 108 2811 专项应付款 109 2901 递延所得税负债 三、共同类
110 3001 清算资金往来 银行专用
111 3002 外汇买卖 金融共用
112 3101 衍生工具 113 3201 套期工具 114 3202 被套期项目 四、所有者权益类
115 4001 实收资本 116 4002 资本公积 117 4101 盈余公积 118 4102 一般风险准备 金融共用
119 4103 本年利润 120 4104 利润分配 121 4201 库存股 五、成本类
122 5001 生产成本 123 5101 制造费用 Securities Liabilities from Vicarious Business Withholding Expenses Estimated Liabilities Deferred Profits Long-term Borrowings Long-term Bonds Deposit for Undue Duty of Reinsurance Deposit for Duty of Reinsurance Deposit of the Insured Liabilities of Independent Accounts Long-term Accounts Payable Unsettled Financing Expenses Special Accounts Payable Deferred Income Tax Liabilities Liquidation of Inter Bank Business Foreign Exchange Buy and Sale Derivative Tools Arbitrage Tools Arbitraged Items Paid-in Capital Capital Surplus Earned Surplus Generic Risk Reserve Full-year Profit Allocation of Profits Treasury Share Production Costs Manufacturing Expenditures
124 5201 劳务成本
125 5301 研发支出
126 5401 工程施工
127 5402 工程结算 Service Costs Research and Development Expenditures 建造承包商Engineering Constructon 专用 建造承包商Engineering Settlement 专用 建造承包商128 5403 机械作业 专用 六、损益类
129 6001 主营业务收入 130 6011 利息收入 金融共用
131 6021 手续费收入 金融共用
132 6031 保费收入 保险专用
133 6032 分保费收入 保险专用
134 6041 租赁收入 租赁专用
135 6051 其他业务收入 136 6061 汇兑损益 金融专用
137 6101 公允价值变动损益 138 6111 投资收益 139 6201 摊回保险责任准备金 保险专用
140 6202 摊回赔付支出 保险专用
141 6203 摊回分保费用 保险专用
142 6301 营业外收入 143 6401 主营业务成本 144 6402 其他业务成本 145 6405 营业税金及附加 146 6411 利息支出 金融共用
147 6421 手续费支出 金融共用
148 6501 提取未到期责任准备金 保险专用
149 6502 提取保险责任准备金 保险专用
150 6511 赔付支出 保险专用
151 6521 保户红利支出 保险专用
152 6531 退保金 保险专用Mechanical Operations Prime Operating Revenue Interest Income Commission Income Premium Income Reinsurance Premium Income Leasehold Income Other Business Income Exchange Gain or Loss Profit and Loss from Fair Value Changes Income on Investment Amortized Deposit for Duty Amortized Compensation Expenses Amortized Reinsurance Expenditures Nonrevenue Receipt Prime Operating Cost Other Operating Cost Business Tax and Surcharges Interest Expenses Commission Expenses Appropriation of Deposit for Undue Duty Appropriation of Deposit for Duty Compensation Expenses Dividend Expenses for The Insured Loan Value
153
154
155
156
157
158
159
160
161 6541 分出保费 保险专用 Reinsurance Premium 6542 分保费用 保险专用 Reinsurance Expenses 6601 销售费用 Marketing Costs 6602 管理费用 Managing Costs 6603 财务费用 Financing Costs 6604 勘探费用 Prospecting Costs 6701 资产减值损失 Assets Devaluation 6711 营业外支出 Nonoperating Expenses 6801 所得税 Income Tax
以前年度损益162 6901 Profit and Loss Adjustment of Former Years 调整
**********************
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
================================================================================
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 所有者权益 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
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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
交易性金融资产：financial assets at fair value through profit or loss 持有至到期投资：held-to-maturity investments
公允价值变动损益：changes in fair value recognised in profit or loss