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常用会计科目中英文对照表顺序号编号会计科目名称会计科目英文名称一、资产类11001库存现金Cashonhand21002银行存款Cashinbank31015其它货币资金Othermonetarycapital41101交易性金融资产Held-for-tradingfinancialassets51121应收票据Notesreceivable61122应收账款Accountsreceivable71123预付账款Accountsprepaid81131应收股利Dividendsreceivable91132应收利息Interestreceivable111231其它应收款Otherreceivables121241坏帐准备Allowanceforbaddebt131401材料采购Materialprocurement141402在途物资Materialintransit151403原材料Rawmaterial161404材料成本差异Materialcostdifference171406库存商品Merchandiseinventory181407发出商品Goodsintransit191410商品进销差价Differencebetweenpurchasingandsellingprice201411委托加工物资Workinprocess—outsourced211431周转材料Revolvingmaterial221461存货跌价准备Allowanceforstockdepreciation231501待摊费用Unamortizedexpense241521持有至到期投资Held-to-maturityinvestment251522持有至到期投资减值准备Allowanceforheld-to-maturityinvestment261523可供出售金融资产Financialassetsavailableforsale271524长期股权投资Long-termequityinvestment281525长期股权投资减值准备Allowanceforlong-termequityinvestment291526投资性房地产Realestateinvestment301531长期应收款Long-termreceivables311601固定资产Fixedassets321602累计折旧Accumulateddepreciation331603固定资产减值准备Allowanceforfixedassetsdepreciation341604在建工程Constructioninprogress351605工程物资Constructionmaterial361606固定资产清理Disposaloffixedassets371701无形资产Intangibleassets381702累计摊销Accumulatedamortization391703无形资产减值准备Allowanceforintangibleassetsamortization401711商誉Goodwill411801长期待摊费用Long-termdeferredexpense421811递延所得税资产Deferredincometaxassets431901待处理财产损益Unsettledassetsgainsandlosses二、负债类442001短期借款Short-termloan452101交易性金融负债Held-for-tradingfinancialliabilities462201应付票据Notespayable472202应付账款Accountspayable482205预收账款Accountsreceivedinadvance492211应付职工薪酬Salariespayable502221应交税费Taxespayable51222101---应交增值税(销项;进项)Valueaddedtax(VAT)payable(sale;purchase)52222102---应交营业税Businesstaxpayable53222103---应交消费税Consumptiontaxpayable54222104---应交资源税Resourcetaxpayable55222105---应交所得税Incometaxpayable562231应付股利Dividendspayable572232应付利息Interestpayable582241其他应付款Otherpayables592601长期借款Long-termloan602602应付债券Bondspayable612801长期应付款Long-termpayables622811专项应付款Specialpayables632901递延所得税负债Deferredincometaxliabilities三、共同类643001清算资金往来Liquidationofinterbankbusiness653002外汇买卖Foreignexchangetransaction663101衍生工具Derivativesecurities673201套期工具Arbitragetool683202被套期项目Arbitrageditem四、所有者权益类694001实收资本Paid-incapital704002资本公积Capitalreserve714101盈余公积Surplusreserve72410101---法定盈余公积Statutorysurplusreserve73410102---任意盈余公积Othersurplusreserve744103本年利润Currentyearprofit754104利润分配Profitdistribution76410401---未分配利润Undistributedprofit五、成本类775001生产成本Productioncost78500101---基本生产成本Basicproductioncost79500102---辅助生产成本Auxiliaryproductioncost805101制造费用Manufacturingoverhead815201劳务成本Servicecost六、损益类826001主营业务收入Mainbusinessincome836051其他业务收入Otherbusinessincome846061汇兑损益Foreignexchangegainsandlosses856101公允价值变动损益Gainsandlossesfromfairvaluechanges866111投资收益Investmentincome876301营业外收入Non-operatingincome886401主营业务成本Mainbusinesscost896402其它业务成本Otherbusinesscost906405营业税金及附加Businesstaxandsurcharges916601销售费用Sellingexpense926602管理费用Administrativeexpense936603财务费用Financialexpense946701资产减值损失Assetsimpairmentloss956711营业外支出Non-operatingexpenditure966801所得税费用Incometaxexpense976901以前年度损益调整Prioryearincomeadjustment