会计科目中英文名称对照表
科目编码 1001 1002 1015 1101 1121 1122 1123 1131 1132 1231 1241 1321 1401 1402 1403 1404 1406 1407 1410 1411 1412 1461 1501 1521 1522 1523 1524 1525 1526 1531 1541 1601 1602 1603 1604 1605 1606 1701 1702 1703 1711 1801 1811 1901 2001 2101 2201 2202 2205 2211 2221 2231 2232 2241 2314 2401 241g-term Payable Unsettled Financing Expenses Special Accounts Payable Deferred Income Tax Liabilities Derivative Tools Arbitrage Tools Arbitraged Items Paid-in Capital Capital Reserve Surplus Reserve Profit & loss summary Distribution profit Treasury Share Production Costs Manufacturing Expenditures Service Costs Research and Development Expenditures Sales revenue Revenues from other operationse Profit and Loss from Fair Value Changes Income on Investment Non-operating profit Cost of sales Cost of other operations Business Tax and Surcharges Marketing Costs Managing Costs Financing Costs Prospecting Costs Assets Devaluation Non-operating expenses Income Tax Prior period profit & loss adjustment
科目英文名称参考对照 Cash on Hand Cash in bank Other Monetary Capital Transactional Monetary Capital Notes Receivable Accounts Receivable Advance to suppliers Dividend Receivable Accrued Interest Receivable Other Receivable Provision for bad debts Capital in Vicarious Business Procurement of Materials Materials in Transit Raw Materials Balance of Materials Commodity Stocks Goods in Transit Difference between Purchase and Sales of Commodities Materials for Consigned Processing Wrappage and Easily Wornout Inexpensive Articles Reserve For Stock Depreciation Unamortized Expenditures Held-To-Maturity Investment Reserve for Held-To-Maturity Investment Impairment Financial Assets Available for Sale Long-term Equity Investment Reserve for Long-term Equity Investment Impairment Investment Real Estate Long-term Accounts Receivable Unrealized Financing Profits Fixed assets Accumulative Depreciation Provision for impairment of fixed assets Construction in Process Engineer Material Disposal of Fixed Assets Intangible Assets Accumulated Amortization Reserve for Intangible Assets Impairment Business Reputation Long-term Deferred Expenses Deferred Income Tax Assets Profit & loss of assets pending disposal Short-term Borrowings Transactional Moneytary Liabilities Notes Payable Accounts Payable Advance from customers Payroll Payable Taxes Payable Dividend Payable Accrued Interest Payable Other Accounts Payable Liabilities from Vicarious Business Accrued expensess Estimated Liabilities Deferred Profits Long-term loans Long-term Bonds
长期应付款 未确认融资费用 专项应付款 递延所得税负债 衍生工具 套期工具 被套期项目 实收资本 资本公积 盈余公积 本年利润 利润分配 库存股 生产成本 制造费用 劳务成本 研发支出 主营业务收入 其他业务收入 公允价值变动损益 投资收益 营业外收入 主营业务成本 其他业务成本 营业税金及附加 销售费用 管理费用 财务费用 勘探费用 资产减值损失 营业外支出 所得税 以前年度损益调整
科目名称 库存现金 银行存款 其他货币资金 交易性金融资产 应收票据 应收账款 预付账款 应收股利 应收利息 其他应收款 坏账准备 代理业务资产 材料采购 在途物资 原材料 材料成本差异 库存商品 发出商品 商品进销差价 委托加工物资 包装物及低值易耗品 存货跌价准备 待摊费用 持有至到期投资 持有至到期投资减值准备 可供出售金融资产 长期股权投资 长期股权投资减值准备 投资性房地产 长期应收款 未实现融资收益 固定资产 累计折旧 固定资产减值准备 在建工程 工程物资 固定资产清理 无形资产 累计摊销 无形资产减值准备 商誉 长期待摊费用 递延所得税资产 待处理财产损溢 短期借款 交易性金融负债 应付票据 应付账款 预收账款 应付职工薪酬 应交税费 应付股利 应付利息 其他应付款 代理业务负债 预提费用 预计负债 递延收益 长期借款 长期债券
2801 2802 2811 2901 3101 3201 3202 4001 4002 4101 4103 4104 4201 5001 5101 5201 5301 6001 6051 6101 6111 6301 6401 6402 6405 6601 6602 6603 6604 6701 6711 6801 6901