中国会计科目中英文对照

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对照表格

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中国会计科目中英文对照，外文名English-chinese accounting subjects in China。

中文名: 中国会计科目中英文对照

外文名: English-chinese accounting subjects in China

详细对照

代码	名称	英译
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	业主往来(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	重估增值-天然资源	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	应付公司债溢价(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 incom

代码名称英译1资产assets11~ 12流动资产current assets111现金及约当现金cash and cash equivalents1111库存现金cash on hand1112零用金/周转金petty cash/revolving funds1113银行存款cash in banks1116在途现金cash in transit1117约当现金cash equivalents1118其它现金及约当现金other cash and cash equivalents112短期投资short-term investment1121短期投资-股票short-term investments-stock1122短期投资-短期票券short-term investments-short-term notes and bills1123短期投资-政府债券short-term investments-government bonds1124短期投资-受益凭证short-term investments-beneficiary certificates1125短期投资-公司债short-term investments-corporate bonds1128短期投资-其它short-term investments-other1129备抵短期投资跌价损失allowance for reduction of short-term investment to market113应收票据notes receivable1131应收票据notes receivable1132应收票据贴现discounted notes receivable1137应收票据-关系人notes receivable-related parties1138其它应收票据other notes receivable1139备抵呆帐-应收票据allowance for uncollec-tible accounts-notes receivable114应收帐款accounts receivable1141应收帐款accounts receivable1142应收分期帐款installment accounts receivable1147应收帐款-关系人accounts receivable-related parties1149备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable118其它应收款other Receivables1181应收出售远汇款forward exchange contract receivable1182应收远汇款-外币forward exchange contract receivable-foreign currencies1183买卖远汇折价discount on forward ex-change contract1184应收收益earned revenue receivable1185应收退税款income tax refund receivable1187其它应收款-关系人other receivables-related parties1188其它应收款-其它other receivables-other1189备抵呆帐-其它应收款allowance for uncollec-tible accounts-other receivables121~122存货inventories1211商品存货merchandise inventory1212寄销商品consigned goods1213在途商品goods in transit1219备抵存货跌价损失allowance for reduction of inventory to market1221制成品finished goods1222寄销制成品consigned finished goods1223副产品by-products1224在制品work in process1225委外加工work in process-Outsourced1226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229备抵存货跌价损失allowance for reduction of inventory to market125预付费用prepaid expenses1251预付薪资prepaid payroll1252预付租金prepaid rents1253预付保险费prepaid insurance1254用品盘存office supplies1255预付所得税prepaid income tax1258其它预付费用other prepaid expenses126预付款项prepayments1261预付货款prepayment for purchases1268其它预付款项other prepayments128~129其它流动资产other current assets1281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 payments1284代付款payment on behalf of others1285员工借支advances to employees1286存出保证金refundable deposits1287受限制存款certificate of deposit-restricted1291递延所得税资产deferred income tax assets1292递延兑换损失deferred Foreign Exchange losses1293业主往来(股东往来)owners'(stockholders') current account1294同业往来current account with others1298其它流动资产-其它other current assets-other13基金及长期投资funds and long-term investments131基金funds1311偿债基金redemption fund (or sinking fund)1312改良及扩充基金fund for improvement and expansion1313意外损失准备基金contingency fund1314退休基金pension fund1318其它基金other funds132长期投资long-term investments1321长期股权投资long-term equity investments1322长期债券投资long-term bond investments1323长期不动产投资long-term real estate in-vestments1324人寿保险现金解约价值cash Surrender value of life insurance1328其它长期投资other long-term investments1329备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15固定资产property , plant, and equipment141土地land1411土地land1418土地-重估增值land-revaluation increments142土地改良物land improvements1421土地改良物land improvements1428土地改良物-重估增值land improvements-revaluation increments1429累积折旧-土地改良物accumulated depreciation-land improvements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluation increments1439累积折旧-房屋及建物accumulated depreciation-buildings144~146机(器)具及设备machinery and equipment1441机(器)具machinery1448机(器)具-重估增值machinery-revaluation increments1449累积折旧-机(器)具accumulated depreciation-machinery151租赁资产leased assets1511租赁资产leased assets1519累积折旧-租赁资产accumulated depreciation-leased assets152租赁权益改良leasehold improvements1521租赁权益改良leasehold improvements1529累积折旧-租赁权益改良accumulated depreciation-leasehold improvements156未完工程及预付购置设备款construction in progress and prepayments for equipment1561未完工程construction in progress1562预付购置设备款prepayment for equipment158杂项固定资产miscellaneous property, plant, and equipment1581杂项固定资产miscellaneous property, plant, and equipment1588杂项固定资产-重估增值miscellaneous property, plant, and equipment-revaluation increments1589累积折旧-杂项固定资产accumulated depreciation-miscellaneous property, plant, and equipment16递耗资产depletable assets161递耗资产depletable assets1611天然资源natural resources1618重估增值-天然资源natural resources-revaluation increments1619累积折耗-天然资源accumulated depletion-natural resources17无形资产intangible assets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patents173特许权franchise1731特许权franchise174著作权copyright1741著作权copyright175计算机软件Computer Software1751计算机软件computer software cost176商誉goodwill1761商誉goodwill177开办费organization costs1771开办费organization costs178其它无形资产other intangibles1781递延退休金成本deferred pension costs1782租赁权益改良leasehold improvements1788其它无形资产-其它other intangible assets-other18其它资产other assets181递延资产deferred assets1811债券发行成本deferred bond issuance costs1812长期预付租金long-term prepaid rent1813长期预付保险费long-term prepaid insurance1814递延所得税资产deferred income tax assets1815预付退休金prepaid pension cost1818其它递延资产other deferred assets182闲置资产idle assets1821闲置资产idle assets184长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841长期应收票据long-term notes receivable1842长期应收帐款long-term accounts receivable1843催收帐款overdue receivables1847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 parties1848其它长期应收款项other long-term receivables1849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 receivables185出租资产assets leased to others1851出租资产assets leased to others1858出租资产-重估增值assets leased to others-incremental value from revaluation1859累积折旧-出租资产accumulated depreciation-assets leased to others186存出保证金refundable deposit1861存出保证金refundable deposits188杂项资产miscellaneous assets1881受限制存款certificate of deposit-restricted1888杂项资产-其它miscellaneous assets-other

2负债liabilities21~ 22流动负债current liabilities211短期借款short-term borrowings(debt)2111银行透支bank overdraft2112银行借款bank loan2114短期借款-业主short-term borrowings-owners2115短期借款-员工short-term borrowings-employees2117短期借款-关系人short-term borrowings-related parties2118短期借款-其它short-term borrowings-other212应付短期票券short-term notes and bills payable2121应付商业本票commercial paper payable2122银行承兑汇票bank acceptance2128其它应付短期票券other short-term notes and bills payable2129应付短期票券折价discount on short-term notes and bills payable213应付票据notes payable2131应付票据notes payable2137应付票据-关系人notes payable-related parties2138其它应付票据other notes payable214应付帐款accounts pay able2141应付帐款accounts payable2147应付帐款-关系人accounts payable-related parties216应付所得税income taxes payable2161应付所得税income tax payable217应付费用accrued expenses2171应付薪工accrued payroll2172应付租金accrued rent payable2173应付利息accrued interest payable2174应付营业税accrued VAT payable2175应付税捐-其它accrued taxes payable-other2178其它应付费用other accrued expenses payable218~219其它应付款other payables2181应付购入远汇款forward exchange contract payable2182应付远汇款-外币forward exchange contract payable-foreign currencies2183买卖远汇溢价premium on forward exchange contract2184应付土地房屋款payables on land and building purchased2185应付设备款Payables on equipment2187其它应付款-关系人other payables-related parties2191应付股利dividend payable2192应付红利bonus payable2193应付董监事酬劳compensation payable to directors and supervisors2198其它应付款-其它other payables-other226预收款项advance receipts2261预收货款sales revenue received in advance2262预收收入revenue received in advance2268其它预收款other advance receipts227一年或一营业周期内到期长期负债long-term liabilities-current portion2271一年或一营业周期内到期公司债corporate bonds payable-current portion2272一年或一营业周期内到期长期借款long-term loans payable-current portion2273一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 cycle2277一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 portion2278其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion228~229其它流动负债other current liabilities2281销项税额VAT received(or output tax)2283暂收款temporary receipts2284代收款receipts under custody2285估计售后服务/保固负债estimated warranty liabilities2291递延所得税负债deferred income tax liabilities2292递延兑换利益deferred foreign exchange gain2293业主(股东)往来owners' current account2294同业往来current account with others2298其它流动负债-其它other current liabilities-others23长期负债long-term liabilities231应付公司债corporate bonds payable2311应付公司债corporate bonds payable2319应付公司债溢价(折价)premium(discount) on corporate bonds payable232长期借款long-term loans payable2321长期银行借款long-term loans payable-bank2324长期借款-业主long-term loans payable-owners2325长期借款-员工long-term loans payable-employees2327长期借款-关系人long-term loans payable-related parties2328长期借款-其它long-term loans payable-other233长期应付票据及款项long-term notes and accounts payable2331长期应付票据long-term notes payable2332长期应付帐款long-term accounts pay-able2333长期应付租赁负债long-term capital lease liabilities2337长期应付票据及款项-关系人Long-term notes and accounts payable-related parties2338其它长期应付款项other long-term payables234估计应付土地增值税accrued liabilities for land value increment tax2341估计应付土地增值税estimated accrued land value incremental tax pay-able235应计退休金负债accrued pension liabilities2351应计退休金负债accrued pension liabilities238其它长期负债other long-term liabilities2388其它长期负债-其它other long-term liabilities-other28其它负债other liabilities281递延负债deferred liabilities2811递延收入deferred revenue2814递延所得税负债deferred income tax liabilities2818其它递延负债other deferred liabilities286存入保证金deposits received2861存入保证金guarantee deposit received288杂项负债miscellaneous liabilities2888杂项负债-其它miscellaneous liabilities-other

3业主权益owners' equity31资本capital311资本(或股本)capital3111普通股股本capital-Common stock3112特别股股本capital-preferred stock3113预收股本capital collected in advance3114待分配股票股利stock dividends to be distributed3115资本capital32资本公积additional paid-in capital321股票溢价paid-in capital in excess of par3211普通股股票溢价paid-in capital in excess of par-common stock3212特别股股票溢价paid-in capital in excess of par-preferred stock323资产重估增值准备capital surplus from assets revaluation3231资产重估增值准备capital surplus from assets revaluation324处分资产溢价公积capital surplus from gain on disposal of assets3241处分资产溢价公积capital surplus from gain on disposal of assets325合并公积capital surplus from business combination3251合并公积capital surplus from business combination326受赠公积donated surplus3261受赠公积donated surplus328其它资本公积other additional paid-in capital3281权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282资本公积-库藏股票交易additional paid-in capital-treasury stock trans-actions33保留盈余(或累积亏损)retained earnings (accumulated deficit)331法定盈余公积legal reserve3311法定盈余公积legal reserve332特别盈余公积special reserve3321意外损失准备contingency reserve3322改良扩充准备improvement and expansion reserve3323偿债准备special reserve for redemption of liabilities3328其它特别盈余公积other special reserve335未分配盈余(或累积亏损)retained earnings-unappropriated (or accumulated deficit)3351累积盈亏accumulated profit or loss3352前期损益调整prior period adjustments3353本期损益net income or loss for current period34权益调整equity adjustments341长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342累积换算调整数cumulative translation adjustment3421累积换算调整数cumulative translation adjustments343未认列为退休金成本之净损失net loss not recognized as pension cost3431未认列为退休金成本之净损失net loss not recognized as pension costs35库藏股treasury stock351库藏股treasury stock3511库藏股treasury stock36少数股权minority interest361少数股权minority interest3611少数股权minority interest

4营业收入operating revenue41销货收入sales revenue411销货收入sales revenue4111销货收入sales revenue4112分期付款销货收入installment sales revenue417销货退回sales return4171销货退回sales return419销货折让sales allowances4191销货折让sales discounts and allowances46劳务收入service revenue461劳务收入service revenue4611劳务收入service revenue47业务收入agency revenue471业务收入agency revenue4711业务收入agency revenue48其它营业收入other operating revenue488其它营业收入-其它other operating revenue4888其它营业收入-其它other operating revenue-other

5营业成本operating costs51销货成本cost of goods sold511销货成本cost of goods sold5111销货成本cost of goods sold5112分期付款销货成本installment cost of goods sold512进货purchases5121进货purchases5122进货费用purchase expenses5123进货退出purchase returns5124进货折让charges on purchased merchandise513进料materials purchased5131进料material purchased5132进料费用charges on purchased material5133进料退出material purchase returns5134进料折让material purchase allowances514直接人工direct labor5141直接人工direct labor515~518制造费用manufacturing overhead5151间接人工indirect labor5152租金支出rent expense, rent5153文具用品office supplies (expense)5154旅费travelling expense, travel5155运费shipping expenses, freight5156邮电费postage (expenses)5157修缮费repair(s) and maintenance (expense )5158包装费packing expenses5161水电瓦斯费Utilities (expense)5162保险费insurance (expense)5163加工费manufacturing overhead-outsourced5166税捐taxes5168折旧depreciation expense5169各项耗竭及摊提various amortization5172伙食费meal (expenses)5173职工福利employee benefits/welfare5176训练费training (expense)5177间接材料indirect materials5188其它制造费用other manufacturing expenses56劳务成本制ervice costs561劳务成本service costs5611劳务成本service costs57业务成本gency costs571业务成本agency costs5711业务成本agency costs58其它营业成本other operating costs588其它营业成本-其它other operating costs-other5888其它营业成本-其它other operating costs-other

6营业费用operating expenses61推销费用selling expenses615~618推销费用selling expenses6151薪资支出payroll expense6152租金支出rent expense, rent6153文具用品office supplies (expense)6154旅费travelling expense, travel6155运费shipping expenses, freight6156邮电费postage (expenses)6157修缮费repair(s) and maintenance (expense)6159广告费advertisement expense, advertisement6161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taxes6167呆帐损失loss on uncollectible accounts6168折旧depreciation expense6169各项耗竭及摊提various amortization6172伙食费meal (expenses)6173职工福利employee benefits/welfare6175佣金支出commission (expense)6176训练费training (expense)6188其它推销费用other selling expenses62管理及总务费用general & administrative expenses625~628管理及总务费用general & administrative expenses6251薪资支出payroll expense6252租金支出rent expense, rent6253文具用品office supplies6254旅费travelling expense, travel6255运费shipping expenses,freight6256邮电费postage (expenses)6257修缮费repair(s) and maintenance (expense)6259广告费advertisement expense, advertisement6261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taxes6267呆帐损失loss on uncollectible accounts6268折旧depreciation expense a6269各项耗竭及摊提various amortization6271外销损失loss on export sales6272伙食费meal (expenses)6273职工福利employee benefits/welfare6274研究发展费用research and development expense6275佣金支出commission (expense)6276训练费training (expense)6278劳务费professional service fees6288其它管理及总务费用other general and administrative expenses63研究发展费用research and development expenses635~638研究发展费用research and development expenses6351薪资支出payroll expense6352租金支出rent expense, rent6353文具用品office supplies6354旅费travelling expense, travel6355运费shipping expenses, freight6356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taxes6368折旧depreciation expense6369各项耗竭及摊提various amortization6372伙食费meal (expenses)6373职工福利employee benefits/welfare6376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 revenue711利息收入interest revenue7111利息收入interest revenue/income712投资收益investment income7121权益法认列之投资收益investment income recognized under equity method7122股利收入dividends income7123短期投资市价回升利益gain on market price recovery of short-term investment713兑换利益foreign exchange gain7131兑换利益foreign exchange gain714处分投资收益gain on disposal of investments7141处分投资收益gain on disposal of investments715处分资产溢价收入gain on disposal of assets7151处分资产溢价收入gain on disposal of assets748其它营业外收入other non-operating revenue7481捐赠收入donation income7482租金收入rent revenue/income7483佣金收入commission revenue/income7484出售下脚及废料收入revenue from sale of scraps7485存货盘盈gain on physical inventory7486存货跌价回升利益gain from price recovery of inventory7487坏帐转回利益gain on reversal of bad debts7488其它营业外收入-其它other non-operating revenue-other items75~ 78营业外费用non-operating expenses751利息费用interest expense7511利息费用interest expense752投资损失investment loss7521权益法认列之投资损失investment loss recog-nized under equity method7523短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753兑换损失foreign exchange loss7531兑换损失foreign exchange loss754处分投资损失loss on disposal of investments7541处分投资损失loss on disposal of investments755处分资产损失loss on disposal of assets7551处分资产损失loss on disposal of assets788其它营业外费用other non-operating expenses7881停工损失loss on work stoppages7882灾害损失casualty loss7885存货盘损loss on physical inventory7886存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888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 loss91停业部门损益gain(loss) from discontinued operations911停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121停业部门损益-处分损益gain(loss) from disposal of discontinued segment92非常损益extraordinary gain or loss921非常损益extraordinary gain or loss9211非常损益extraordinary gain or loss93会计原则变动累积影响数cumulative effect of changes in accounting principles931会计原则变动累积影响数cumulative effect of changes in accounting principles9311会计原则变动累积影响数cumulative effect of changes in accounting principles94少数股权净利minority interest income941少数股权净利minority interest income9411少数股权净利minority interest incom

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