（新准则）中英文会计科目对照
第一篇：(新准则)中英文会计科目对照
中英文会计科目对照表参考
新会计准则会计科目中国会计科目中英文对照
代码 名称 代码 名称 代码 名称 代码 名称 英 译资产 assets
11~ 12 流动资产 current assets
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 investmentsshort-term notes and bills 1123 短期
投资-政府债券 short-term investmentsbeneficiary certificates 1125 短期投资-公司债 short-term investmentsother
1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market
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 receivablerelated parties
1149 备抵呆帐 －应收帐款 allowance for uncollec-tible accountsforeign 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related parties 1188 其它应收款other
1189 备抵呆帐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 processother 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
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 landrevaluation increments 1429 累积折旧-土地改良物 accumulated depreciationbuildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery
1448 机(器)具-重估增值 machinerymachinery 151 租赁资产 leased assets 1511 租赁资产 leased assets
1519 累积折旧-租赁资产 accumulated depreciationleasehold 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 equipmentmiscellaneous property, plant, and equipment 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 depletionother 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 accountsincremental value from revaluation
1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assetsowners 2115 短期借款-员工 short-term borrowingsother 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 payablerelated parties 216 应付所得税 income taxes payabl
e
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 payablerelated 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 payablescurrent portion 2272 一年或一营业周期内到期长期借款 long-term loans payablecurrent portion
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