中國會計科目中英文對照（含科目代碼）

代碼	名稱	英譯
1	資產	assets
11~ 12	流動資產	current assets
111	現金及約當現金	cash and cash equivalents
1111	庫存現金	cash on hand
1112	零用金/周轉金	petty cash/revolving funds
1113	銀行存款	cash in banks
1116	在途現金	cash in transit
1117	約當現金	cash equivalents
1118	其它現金及約當現金	other cash and cash equivalents
112	短期投資	short-term investment
1121	短期投資-股票	short-term investments-stock
1122	短期投資-短期票券	short-term investments-short-term notes and bills
1123	短期投資-政府債券	short-term investments-government bonds
1124	短期投資-受益憑證	short-term investments-beneficiary certificates
1125	短期投資-公司債	short-term investments-corporate bonds
1128	短期投資-其它	short-term investments-other
1129	備抵短期投資跌價損失	allowance for reduction of short-term investment to market
113	應收票據	notes receivable
1131	應收票據	notes receivable
1132	應收票據貼現	discounted notes receivable
1137	應收票據-關係人	notes receivable-related parties
1138	其它應收票據	other notes receivable
1139	備抵呆帳-應收票據	allowance for uncollec-tible accounts-notes receivable
114	應收帳款	accounts receivable
1141	應收帳款	accounts receivable
1142	應收分期帳款	installment accounts receivable
1147	應收帳款-關係人	accounts receivable-related parties
1149	備抵呆帳-應收帳款	allowance for uncollec-tible accounts-accounts receivable
118	其它應收款	other Receivables
1181	應收出售遠匯款	forward exchange contract receivable
1182	應收遠匯款-外幣	forward exchange contract receivable-foreign currencies
1183	買賣遠匯折價	discount on forward ex-change contract
1184	應收收益	earned revenue receivable
1185	應收退稅款	income tax refund receivable
1187	其它應收款-關係人	other receivables-related parties
1188	其它應收款-其它	other receivables-other
1189	備抵呆帳-其它應收款	allowance for uncollec-tible accounts-other receivables
121~122	存貨	inventories
1211	商品存貨	merchandise inventory
1212	寄銷商品	consigned goods
1213	在途商品	goods in transit
1219	備抵存貨跌價損失	allowance for reduction of inventory to market
1221	製成品	finished goods
1222	寄銷製成品	consigned finished goods
1223	副產品	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	備抵存貨跌價損失	allowance for reduction of inventory to market
125	預付費用	prepaid expenses
1251	預付薪資	prepaid payroll
1252	預付租金	prepaid rents
1253	預付保險費	prepaid insurance
1254	用品盤存	office supplies
1255	預付所得稅	prepaid income tax
1258	其它預付費用	other prepaid expenses
126	預付款項	prepayments
1261	預付貨款	prepayment for purchases
1268	其它預付款項	other prepayments
128~129	其它流動資產	other current assets
1281	進項稅額	VAT paid ( or input tax)
1282	留抵稅額	excess VAT paid (or overpaid VAT)
1283	暫付款	temporary payments
1284	代付款	payment on behalf of others
1285	員工借支	advances to employees
1286	存出保證金	refundable deposits
1287	受限制存款	certificate of deposit-restricted
1291	遞延所得稅資產	deferred income tax assets
1292	遞延兌換損失	deferred Foreign Exchange losses
1293	業主往來(股東往來)	owners'(stockholders') current account
1294	同業往來	current account with others
1298	其它流動資產-其它	other current assets-other
13	基金及長期投資	funds and long-term investments
131	基金	funds
1311	償債基金	redemption fund (or sinking fund)
1312	改良及擴充基金	fund for improvement and expansion
1313	意外損失準備基金	contingency fund
1314	退休基金	pension fund
1318	其它基金	other funds
132	長期投資	long-term investments
1321	長期股權投資	long-term equity investments
1322	長期債券投資	long-term bond investments
1323	長期不動產投資	long-term real estate in-vestments
1324	人壽保險現金解約價值	cash Surrender value of life insurance
1328	其它長期投資	other long-term investments
1329	備抵長期投資跌價損失	allowance for excess of cost over market value of long-term investments
14~ 15	固定資產	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	累積折舊-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	累積折舊-房屋及建物	accumulated depreciation-buildings
144~146	機(器)具及設備	machinery and equipment
1441	機(器)具	machinery
1448	機(器)具-重估增值	machinery-revaluation increments
1449	累積折舊-機(器)具	accumulated depreciation-machinery
151	租賃資產	leased assets
1511	租賃資產	leased assets
1519	累積折舊-租賃資產	accumulated depreciation-leased assets
152	租賃權益改良	leasehold improvements
1521	租賃權益改良	leasehold improvements
1529	累積折舊-租賃權益改良	accumulated depreciation-leasehold improvements
156	未完工程及預付購置設備款	construction in progress and prepayments for equipment
1561	未完工程	construction in progress
1562	預付購置設備款	prepayment for equipment
158	雜項固定資產	miscellaneous property, plant, and equipment
1581	雜項固定資產	miscellaneous property, plant, and equipment
1588	雜項固定資產-重估增值	miscellaneous property, plant, and equipment-revaluation increments
1589	累積折舊-雜項固定資產	accumulated depreciation-miscellaneous property, plant, and equipment
16	遞耗資產	depletable assets
161	遞耗資產	depletable assets
1611	天然資源	natural resources
1618	重估增值-天然資源	natural resources-revaluation increments
1619	累積折耗-天然資源	accumulated depletion-natural resources
17	無形資產	intangible assets
171	商標權	trademarks
1711	商標權	trademarks
172	專利權	patents
1721	專利權	patents
173	特許權	franchise
1731	特許權	franchise
174	著作權	copyright
1741	著作權	copyright
175	計算機軟體	Computer Software
1751	計算機軟體	computer software cost
176	商譽	goodwill
1761	商譽	goodwill
177	開辦費	organization costs
1771	開辦費	organization costs
178	其它無形資產	other intangibles
1781	遞延退休金成本	deferred pension costs
1782	租賃權益改良	leasehold improvements
1788	其它無形資產-其它	other intangible assets-other
18	其它資產	other assets
181	遞延資產	deferred assets
1811	債券發行成本	deferred bond issuance costs
1812	長期預付租金	long-term prepaid rent
1813	長期預付保險費	long-term prepaid insurance
1814	遞延所得稅資產	deferred income tax assets
1815	預付退休金	prepaid pension cost
1818	其它遞延資產	other deferred assets
182	閒置資產	idle assets
1821	閒置資產	idle assets
184	長期應收票據及款項與催收帳款	long-term notes , accounts and overdue receivables
1841	長期應收票據	long-term notes receivable
1842	長期應收帳款	long-term accounts receivable
1843	催收帳款	overdue receivables
1847	長期應收票據及款項與催收帳款-關係人	long-term notes, accounts and overdue receivables-related parties
1848	其它長期應收款項	other long-term receivables
1849	備抵呆帳-長期應收票據及款項與催收帳款	allowance for uncollectible accounts-long-term notes, accounts and overdue receivables
185	出租資產	assets leased to others
1851	出租資產	assets leased to others
1858	出租資產-重估增值	assets leased to others-incremental value from revaluation
1859	累積折舊-出租資產	accumulated depreciation-assets leased to others
186	存出保證金	refundable deposit
1861	存出保證金	refundable deposits
188	雜項資產	miscellaneous assets
1881	受限制存款	certificate of deposit-restricted
1888	雜項資產-其它	miscellaneous assets-other

2	負債	liabilities
21~ 22	流動負債	current liabilities
211	短期借款	short-term borrowings(debt)
2111	銀行透支	bank overdraft
2112	銀行借款	bank loan
2114	短期借款-業主	short-term borrowings-owners
2115	短期借款-員工	short-term borrowings-employees
2117	短期借款-關係人	short-term borrowings-related parties
2118	短期借款-其它	short-term borrowings-other
212	應付短期票券	short-term notes and bills payable
2121	應付商業本票	commercial paper payable
2122	銀行承兌匯票	bank acceptance
2128	其它應付短期票券	other short-term notes and bills payable
2129	應付短期票券折價	discount on short-term notes and bills payable
213	應付票據	notes payable
2131	應付票據	notes payable
2137	應付票據-關係人	notes payable-related parties
2138	其它應付票據	other notes payable
214	應付帳款	accounts pay able
2141	應付帳款	accounts payable
2147	應付帳款-關係人	accounts payable-related parties
216	應付所得稅	income taxes payable
2161	應付所得稅	income tax payable
217	應付費用	accrued expenses
2171	應付薪工	accrued payroll
2172	應付租金	accrued rent payable
2173	應付利息	accrued interest payable
2174	應付增值稅	VAT payable
2175	應付稅捐-其它	accrued taxes payable-other
2178	其它應付費用	other accrued expenses payable
218~219	其它應付款	other payables
2181	應付購入遠匯款	forward exchange contract payable
2182	應付遠匯款-外幣	forward exchange contract payable-foreign currencies
2183	買賣遠匯溢價	premium on forward exchange contract
2184	應付土地房屋款	payables on land and building purchased
2185	應付設備款	Payables on equipment
2187	其它應付款-關係人	other payables-related parties
2191	應付股利	dividend payable
2192	應付紅利	bonus payable
2193	應付董監事酬勞	compensation payable to directors and supervisors
2198	其它應付款-其它	other payables-other
226	預收款項	advance receipts
2261	預收貨款	sales revenue received in advance
2262	預收收入	revenue received in advance
2268	其它預收款	other advance receipts
227	一年或一營業周期內到期長期負債	long-term liabilities-current portion
2271	一年或一營業周期內到期公司債	corporate bonds payable-current portion
2272	一年或一營業周期內到期長期借款	long-term loans payable-current portion
2273	一年或一營業周期內到期長期應付票據及款項	long-term notes and accounts payable due within one year or one operating cycle
2277	一年或一營業周期內到期長期應付票據及款項-關係人	long-term notes and accounts payables to related parties-current portion
2278	其它一年或一營業周期內到期長期負債	other long-term lia-bilities-current portion
228~229	其它流動負債	other current liabilities
2281	銷項稅額	VAT received(or output tax)
2283	暫收款	temporary receipts
2284	代收款	receipts under custody
2285	估計售後服務/保固負債	estimated warranty liabilities
2291	遞延所得稅負債	deferred income tax liabilities
2292	遞延兌換利益	deferred foreign exchange gain
2293	業主(股東)往來	owners' current account
2294	同業往來	current account with others
2298	其它流動負債-其它	other current liabilities-others
23	長期負債	long-term liabilities
231	應付公司債	corporate bonds payable
2311	應付公司債	corporate bonds payable
2319	應付公司債溢價(折價)	premium(discount) on corporate bonds payable
232	長期借款	long-term loans payable
2321	長期銀行借款	long-term loans payable-bank
2324	長期借款-業主	long-term loans payable-owners
2325	長期借款-員工	long-term loans payable-employees
2327	長期借款-關係人	long-term loans payable-related parties
2328	長期借款-其它	long-term loans payable-other
233	長期應付票據及款項	long-term notes and accounts payable
2331	長期應付票據	long-term notes payable
2332	長期應付帳款	long-term accounts pay-able
2333	長期應付租賃負債	long-term capital lease liabilities
2337	長期應付票據及款項-關係人	Long-term notes and accounts payable-related parties
2338	其它長期應付款項	other long-term payables
234	估計應付土地增值稅	accrued liabilities for land value increment tax
2341	估計應付土地增值稅	estimated accrued land value incremental tax pay-able
235	應計退休金負債	accrued pension liabilities
2351	應計退休金負債	accrued pension liabilities
238	其它長期負債	other long-term liabilities
2388	其它長期負債-其它	other long-term liabilities-other
28	其它負債	other liabilities
281	遞延負債	deferred liabilities
2811	遞延收入	deferred revenue
2814	遞延所得稅負債	deferred income tax liabilities
2818	其它遞延負債	other deferred liabilities
286	存入保證金	deposits received
2861	存入保證金	guarantee deposit received
288	雜項負債	miscellaneous liabilities
2888	雜項負債-其它	miscellaneous liabilities-other

3	業主權益	owners' equity
31	資本	capital
311	資本（或股本）	capital
3111	普通股股本	capital-Common stock
3112	特別股股本	capital-preferred stock
3113	預收股本	capital collected in advance
3114	待分配股票股利	stock dividends to be distributed
3115	資本	capital
32	資本公積	additional paid-in capital
321	股票溢價	paid-in capital in excess of par
3211	普通股股票溢價	paid-in capital in excess of par-common stock
3212	特別股股票溢價	paid-in capital in excess of par-preferred stock
323	資產重估增值準備	capital surplus from assets revaluation
3231	資產重估增值準備	capital surplus from assets revaluation
324	處分資產溢價公積	capital surplus from gain on disposal of assets
3241	處分資產溢價公積	capital surplus from gain on disposal of assets
325	合併公積	capital surplus from business combination
3251	合併公積	capital surplus from business combination
326	受贈公積	donated surplus
3261	受贈公積	donated surplus
328	其它資本公積	other additional paid-in capital
3281	權益法長期股權投資資本公積	additional paid-in capital from investee under equity method
3282	資本公積-庫藏股票交易	additional paid-in capital-treasury stock trans-actions
33	保留盈餘(或累積虧損)	retained earnings (accumulated deficit)
331	法定盈餘公積	legal reserve
3311	法定盈餘公積	legal reserve
332	特別盈餘公積	special reserve
3321	意外損失準備	contingency reserve
3322	改良擴充準備	improvement and expansion reserve
3323	償債準備	special reserve for redemption of liabilities
3328	其它特別盈餘公積	other special reserve
335	未分配盈餘(或累積虧損)	retained earnings-unappropriated (or accumulated deficit)
3351	累積盈虧	accumulated profit or loss
3352	前期損益調整	prior period adjustments
3353	本期損益	net income or loss for current period
34	權益調整	equity adjustments
341	長期股權投資未實現跌價損失	unrealized loss on market value decline of long-term equity investments
3411	長期股權投資未實現跌價損失	unrealized loss on market value decline of long-term equity investments
342	累積換算調整數	cumulative translation adjustment
3421	累積換算調整數	cumulative translation adjustments
343	未認列為退休金成本之淨損失	net loss not recognized as pension cost
3431	未認列為退休金成本之淨損失	net loss not recognized as pension costs
35	庫藏股	treasury stock
351	庫藏股	treasury stock
3511	庫藏股	treasury stock
36	少數股權	minority interest
361	少數股權	minority interest
3611	少數股權	minority interest

4	營業收入	operating revenue
41	銷貨收入	sales revenue
411	銷貨收入	sales revenue
4111	銷貨收入	sales revenue
4112	分期付款銷貨收入	installment sales revenue
417	銷貨退回	sales return
4171	銷貨退回	sales return
419	銷貨折讓	sales allowances
4191	銷貨折讓	sales discounts and allowances
46	勞務收入	service revenue
461	勞務收入	service revenue
4611	勞務收入	service revenue
47	業務收入	agency revenue
471	業務收入	agency revenue
4711	業務收入	agency revenue
48	其它營業收入	other operating revenue
488	其它營業收入-其它	other operating revenue
4888	其它營業收入-其它	other operating revenue-other

5	營業成本	operating costs
51	銷貨成本	cost of goods sold
511	銷貨成本	cost of goods sold
5111	銷貨成本	cost of goods sold
5112	分期付款銷貨成本	installment cost of goods sold
512	進貨	purchases
5121	進貨	purchases
5122	進貨費用	purchase expenses
5123	進貨退出	purchase returns
5124	進貨折讓	charges on purchased merchandise
513	進料	materials purchased
5131	進料	material purchased
5132	進料費用	charges on purchased material
5133	進料退出	material purchase returns
5134	進料折讓	material purchase allowances
514	直接人工	direct labor
5141	直接人工	direct labor
515~518	製造費用	manufacturing overhead
5151	間接人工	indirect labor
5152	租金支出	rent expense, rent
5153	文具用品	office supplies (expense)
5154	旅費	travelling expense, travel
5155	運費	shipping expenses, freight
5156	郵電費	postage (expenses)
5157	修繕費	repair(s) and maintenance (expense )
5158	包裝費	packing expenses
5161	水電瓦斯費	Utilities (expense)
5162	保險費	insurance (expense)
5163	加工費	manufacturing overhead-outsourced
5166	稅捐	taxes
5168	折舊	depreciation expense
5169	各項耗竭及攤提	various amortization
5172	一伙食費	meal (expenses)
5173	職工福利	employee benefits/welfare
5176	訓練費	training (expense)
5177	間接材料	indirect materials
5188	其它製造費用	other manufacturing expenses
56	勞務成本制	ervice costs
561	勞務成本	service costs
5611	勞務成本	service costs
57	業務成本	gency costs
571	業務成本	agency costs
5711	業務成本	agency costs
58	其它營業成本	other operating costs
588	其它營業成本-其它	other operating costs-other
5888	其它營業成本-其它	other operating costs-other

6	營業費用	operating expenses
61	推銷費用	selling expenses
615~618	推銷費用	selling expenses
6151	薪資支出	payroll expense
6152	租金支出	rent expense, rent
6153	文具用品	office supplies (expense)
6154	旅費	travelling expense, travel
6155	運費	shipping expenses, freight
6156	郵電費	postage (expenses)
6157	修繕費	repair(s) and maintenance (expense)
6159	廣告費	advertisement expense, advertisement
6161	水電瓦斯費	utilities (expense)
6162	保險費	insurance (expense)
6164	交際費	entertainment (expense)
6165	捐贈	donation (expense)
6166	稅捐	taxes
6167	呆帳損失	loss on uncollectible accounts
6168	折舊	depreciation expense
6169	各項耗竭及攤提	various amortization
6172	一伙食費	meal (expenses)
6173	職工福利	employee benefits/welfare
6175	佣金支出	commission (expense)
6176	訓練費	training (expense)
6188	其它推銷費用	other selling expenses
62	管理及總務費用	general & administrative expenses
625~628	管理及總務費用	general & administrative expenses
6251	薪資支出	payroll expense
6252	租金支出	rent expense, rent
6253	文具用品	office supplies
6254	旅費	travelling expense, travel
6255	運費	shipping expenses,freight
6256	郵電費	postage (expenses)
6257	修繕費	repair(s) and maintenance (expense)
6259	廣告費	advertisement expense, advertisement
6261	水電瓦斯費	utilities (expense)
6262	保險費	insurance (expense)
6264	交際費	entertainment (expense)
6265	捐贈	donation (expense)
6266	稅捐	taxes
6267	呆帳損失	loss on uncollectible accounts
6268	折舊	depreciation expense a
6269	各項耗竭及攤提	various amortization
6271	外銷損失	loss on export sales
6272	一伙食費	meal (expenses)
6273	職工福利	employee benefits/welfare
6274	研究發展費用	research and development expense
6275	佣金支出	commission (expense)
6276	訓練費	training (expense)
6278	勞務費	professional service fees
6288	其它管理及總務費用	other general and administrative expenses
63	研究發展費用	research and development expenses
635~638	研究發展費用	research and development expenses
6351	薪資支出	payroll expense
6352	租金支出	rent expense, rent
6353	文具用品	office supplies
6354	旅費	travelling expense, travel
6355	運費	shipping expenses, freight
6356	郵電費	postage (expenses)
6357	修繕費	repair(s) and maintenance (expense)
6361	水電瓦斯費	utilities (expense)
6362	保險費	insurance (expense)
6364	交際費	entertainment (expense)
6366	稅捐	taxes
6368	折舊	depreciation expense
6369	各項耗竭及攤提	various amortization
6372	一伙食費	meal (expenses)
6373	職工福利	employee benefits/welfare
6376	訓練費	training (expense)
6378	其它研究發展費用	other research and development expenses

7	營業外收入及費用	non-operating revenue and expenses, other income(expense)
71~74	營業外收入	non-operating revenue
711	利息收入	interest revenue
7111	利息收入	interest revenue/income
712	投資收益	investment income
7121	權益法認列之投資收益	investment income recognized under equity method
7122	股利收入	dividends income
7123	短期投資市價回升利益	gain on market price recovery of short-term investment
713	兌換利益	foreign exchange gain
7131	兌換利益	foreign exchange gain
714	處分投資收益	gain on disposal of investments
7141	處分投資收益	gain on disposal of investments
715	處分資產溢價收入	gain on disposal of assets
7151	處分資產溢價收入	gain on disposal of assets
748	其它營業外收入	other non-operating revenue
7481	捐贈收入	donation income
7482	租金收入	rent revenue/income
7483	佣金收入	commission revenue/income
7484	出售下腳及廢料收入	revenue from sale of scraps
7485	存貨盤盈	gain on physical inventory
7486	存貨跌價回升利益	gain from price recovery of inventory
7487	壞帳轉回利益	gain on reversal of bad debts
7488	其它營業外收入-其它	other non-operating revenue-other items
75~ 78	營業外費用	non-operating expenses
751	利息費用	interest expense
7511	利息費用	interest expense
752	投資損失	investment loss
7521	權益法認列之投資損失	investment loss recog-nized under equity method
7523	短期投資未實現跌價損失	unrealized loss on reduction of short-term investments to market
753	兌換損失	foreign exchange loss
7531	兌換損失	foreign exchange loss
754	處分投資損失	loss on disposal of investments
7541	處分投資損失	loss on disposal of investments
755	處分資產損失	loss on disposal of assets
7551	處分資產損失	loss on disposal of assets
788	其它營業外費用	other non-operating expenses
7881	停工損失	loss on work stoppages
7882	災害損失	casualty loss
7885	存貨盤損	loss on physical inventory
7886	存貨跌價及呆滯損失	loss for market price decline and obsolete and slow-moving inventories
7888	其它營業外費用-其它	other non-operating expenses-other

8	所得稅費用(或利益)	income tax expense (or benefit)
81	所得稅費用(或利益)	income tax expense (or benefit)
811	所得稅費用(或利益)	income tax expense (or benefit)
8111	所得稅費用（或利益）	income tax expense ( or benefit)

9	非經常營業損益	nonrecurring gain or loss
91	停業部門損益	gain(loss) from discontinued operations
911	停業部門損益-停業前營業損益	income(loss) from operations of discontinued segments
9111	停業部門損益-停業前營業損益	income(loss) from operations of discontinued segment
912	停業部門損益-處分損益	gain(loss) from disposal of discontinued segments
9121	停業部門損益-處分損益	gain(loss) from disposal of discontinued segment
92	非常損益	extraordinary gain or loss
921	非常損益	extraordinary gain or loss
9211	非常損益	extraordinary gain or loss
93	會計原則變動累積影響數	cumulative effect of changes in accounting principles
931	會計原則變動累積影響數	cumulative effect of changes in accounting principles
9311	會計原則變動累積影響數	cumulative effect of changes in accounting principles
94	少數股權淨利	minority interest income
941	少數股權淨利	minority interest income
9411	少數股權淨利	minority interest incom

中國會計科目中英文對照（含科目代碼）

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