会计成本类科目英文

中国会计科目的中英文对照一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents'100901外埠存款OthercityCashinbank'100902银行本票Cashier'scheque'100903银行汇票Bankdraft'100904信用卡Creditcard'100905信用证保证金L/CGuaranteedeposits'100906存出投资款Refundabledeposits1101短期投资Short-terminvestments'110101股票Short-terminvestments-stock'110102债券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othernotesreceivable1141坏账准备Baddebtreserves1151预付账款Advancemoney1161应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品进销差价Differencesbetweenpurchasingandsellingprice1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis1271受托代销商品Commissionedandsellthegoodsonacommissionbasis1281存货跌价准备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks'140101股票投资Investmentonstocks'140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds'140201债券投资Investmentonbonds'140202其他债权投资Otherinvestmentonbonds1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves1431委托贷款Entrustloans'143101本金Principal'143102利息Interest'143103减值准备Depreciationreserves1501固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial'160101专用材料Special-purposematerial'160102专用设备Special-purposeequipment'160103预付大型设备款Prepaymentsforequipment'160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值准备Construction-in-processdepreciationreserves1701固定资产清理Liquidationoffixedassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处理财产损溢Waitdealassetslossorincome'191101待处理流动资产损溢Waitdealintangibleassetslossorincome'191102待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable'217101应交增值税valueaddedtaxpayable'21710101进项税额WithholdingsonVAT'21710102已交税金Payingtax'21710103转出未交增值税UnpaidVATchangeover'21710104减免税款Taxdeduction'21710105销项税额SubstitutedmoneyonVAT'21710106出口退税Taxreimbursementforexport'21710107进项税额转出ChangeoverwithnoldingsonVAT'21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax'21710109转出多交增值税OverpaidVATchangeover'21710110未交增值税UnpaidVAT'217102应交营业税Businesstaxpayable'217103应交消费税Consumptiontaxpayable'217104应交资源税Resourcestaxpayable'217105应交所得税Incometaxpayable'217106应交土地增值税Incrementtaxonlandvaluepayable'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable'217108应交房产税Housingpropertytaxpayable'217109应交土地使用税Tenuretaxpayable'217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable'217111应交个人所得税Personalincometaxpayable2176其他应交款Otherfundinconformitywithpaying2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201待转资产价值Pendingchangeroverassetsvalue2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear2311应付债券Bondspayable'231101债券面值Facevalue,Parvalue'231102债券溢价Premiumonbonds'231103债券折价Discountonbonds'231104应计利息Accruedinterest2321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear2331专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear2341递延税款Deferraltaxes三、所有者权益类OWNERS'EQUITY资本Capita3101实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积Capitalreserve'311101资本(或股本)溢价Cpital(orStock)premium'311102接受捐赠非现金资产准备Receivenon-cashdonatereserve'311103股权投资准备Stockrightinvestmentreserves'311105拨款转入Allocatesumschangeoverin'311106外币资本折算差额Foreigncurrencycapital'311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserves'312101法定盈余公积Legalsurplus'312102任意盈余公积Freesurplusreserves'312103法定公益金Legalpublicwelfarefund'312104储备基金Reservefund'312105企业发展基金Enterpriseexpensionfund'312106利润归还投资Profitscapitalizadonreturnofinvestment利润Profits3131本年利润Currentyearprofits3141利润分配Profitdistribution'314101其他转入Otherchengeoverin'314102提取法定盈余公积Withdrawallegalsurplus'314103提取法定公益金Withdrawallegalpublicwelfarefunds'314104提取储备基金Withdrawalreservefund'314105提取企业发展基金Withdrawalreserveforbusinessexpansion'314106提取职工奖励及福利基金Withdrawalstaffandworkers'bonusandwelfarefund'314107利润归还投资Profitscapitalizadonreturnofinvestment'314108应付优先股股利PreferredStockdividendspayable'314109提取任意盈余公积Withdrawalothercommonaccumulationfund'314110应付普通股股利CommonStockdividendspayable'314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)'314115未分配利润Undistributedprofit四、成本类Cost4101生产成本Costofmanufacture'410101基本生产成本Basecostofmanufacture'410102辅助生产成本Auxiliarycostofmanufacture4105制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation4107劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue5102其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves5203补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue5301营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges5401主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice5402主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge费用Expenses5501营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees5502管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax5503财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost5601营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay5701所得税Incometax以前年度损益调整Prioryearincomeadjustment

成本类科目是反映成本的费用和成本的支出，科目有生产成本，制造费用，管理费用，财务费用，销售费用，主营业务成本，其他业务成本，营业税金及附加，营业外支出等。补充扩展：费用类账户包括在会计实务中两类科目:成本类科目和损益类科目。1、成本类科目：成本类科目是反映成本费用和支出的，用于核算成本的发生和归集情况，提供成本相关会计信息的会计科目。对成本费用和支出的不同内容进行分登，可以分为生产成本、制造费用、劳务成本和研发支出。2、损益类科目具体包括：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、主营业务税金及附加、其他业务支出、销售费用、管理费用、财务费用、资产减值损失、营业外支出、所得税费用、以前年度损益调整等。

资产(Assets):流动资产(CurrentAssets)包括:现金(Cash),零用金(PettyCash),银行存款(CashinBank)),短期投资(TemporaryInvestmentorShort-TermInvestment),应收票据(NotesReceivable),应收帐款(AccountsReceivable),备抵坏帐(AllowanceforBadDebt),存货(Inventory),用品盘存(Supplies),预付费用(PrepaidExpense)等.基金及长期投资(FundsandLong-termInvestment)包括:退休基金(PensionFunds),长期投资(Long-termInvestment).固定资产(FixedAssets)又称财产,厂房及设备(Property,Plant,andEquipment)包括:土地(Land),建筑物(Building),机器设备(MachineEquipment),运输设备(DeliveryEquipment),办公设备(OfficeEquipment),累计折旧等(AccumulatedDepreciation).无形资产(IntangibleAssets)包括:专利权(Patents),版权(Copyright),商标权(Trademarks),特许权(Franchises),开办费(OrganizationCosts),商誉(Goodwill)等.负债(Liabilities):流动负债(CurrentLiabilities)包括:应付票据(NotesPayable),应付帐款(AccountsPayable),预收收入(UnearnedRevenue),应付薪资(SalariesPayable),应付利息(InterestPayable)等.长期负债(Long-termLiabilities)包括:长期应付票据(Long-termNotesPayable),应付抵押借款(MortgagePayable),应付公司债(BondsPayable)等.股东权益(Stockholder'sEquity)包括:股本或投入资本(CapitalorPaid–inCapital)又可分为:普通股股本(CommonStock),特别股股本(PreferredStock).资本公积(AdditionalPaid–inCapital),保留盈余(RetainedEarnings)等.收益(Revenue)包括:销货总额(GrossSales),销货退回(SalesReturn),销货折扣(Salesdiscount),销货净额(NetSales),手续费收入(feesRevenue),服务收入(ServicesRevenue)),佣金收入(CommissionsRevenue),利息收入(InterestRevenue),股利收入(DividendsRevenue),租金收入(RentRevenue),权利金收入(RoyaltiesRevenue)等.费用(Expense)包括:薪资费用(SalariesExpense),水电费(UtilitiesExpense),电话费(TelephoneExpense),交通费(DeliveryExpense),用品费用(SuppliesExpense),租金费用(RentExpense),财产税(PropertyExpense),利息费用(InterestExpense),维修费用(RepairsExpense),广告费(AdvisementExpense),折旧费用(DepreciationExpense),保险费(InsuranceExpense),坏帐(BadDebt),销货运费(Freight-Out)等.

代码  名称  英译

1  资产  assets

11~12  流动资产  currentassets

111  现金及约当现金  cashandcashequivalents

1111  库存现金[1]    cashonhand

1112  零用金/周转金  pettycash/revolvingfunds

1113  银行存款  cashinbanks

1116  在途现金  cashintransit

1117  约当现金  cashequivalents

1118  其它现金及约当现金  othercashandcashequivalents

112  短期投资  short-terminvestment

1121  短期投资-股票  short-terminvestments-stock

1122  短期投资-短期票券  short-terminvestments-short-termnotesandbills

1123  短期投资-政府债券  short-terminvestments-governmentbonds

1124  短期投资-受益凭证  short-terminvestments-beneficiarycertificates

1125  短期投资-公司债  short-terminvestments-corporatebonds

1128  短期投资-其它  short-terminvestments-other

1129  备抵短期投资跌价损失  allowanceforreductionofshort-terminvestmentto

market

113  应收票据  notesreceivable

1131  应收票据  notesreceivable

1132  应收票据贴现  discountednotesreceivable

1137  应收票据-关系人  notesreceivable-relatedparties

1138  其它应收票据  othernotesreceivable

1139  备抵呆帐-应收票据  allowanceforuncollec-tibleaccounts-notesreceivable

114  应收帐款  accountsreceivable

1141  应收帐款  accountsreceivable

1142  应收分期帐款  installmentaccountsreceivable

1147  应收帐款-关系人  accountsreceivable-relatedparties

1149  备抵呆帐-应收帐款  allowanceforuncollec-tibleaccounts-accountsreceivable

118  其它应收款  otherReceivables

1181  应收出售远汇款  forwardexchangecontractreceivable

1182  应收远汇款-外币  forwardexchangecontractreceivable-foreigncurrencies

1183  买卖远汇折价  discountonforwardex-changecontract

1184  应收收益  earnedrevenuereceivable

1185  应收退税款  incometaxrefundreceivable

1187  其它应收款-关系人  otherreceivables-relatedparties

1188  其它应收款-其它  otherreceivables-other

1189  备抵呆帐-其它应收款  allowanceforuncollec-tibleaccounts-otherreceivables

121~122  存货  inventories

1211  商品存货  merchandiseinventory

1212  寄销商品  consignedgoods

1213  在途商品  goodsintransit

1219  备抵存货跌价损失  allowanceforreductionofinventorytomarket

1221  制成品  finishedgoods

1222  寄销制成品  consignedfinishedgoods

1223  副产品  by-products

1224  在制品  workinprocess

1225  委外加工  workinprocess-Outsourced

1226  原料  rawmaterials

1227  物料  supplies

1228  在途原物料  materialsandsuppliesintransit

1229  备抵存货跌价损失  allowanceforreductionofinventorytomarket

125  预付费用  prepaidexpenses

1251  预付薪资  prepaidpayroll

1252  预付租金  prepaidrents

1253  预付保险费  prepaidinsurance

1254  用品盘存  officesupplies

1255  预付所得税  prepaidincometax

1258  其它预付费用  otherprepaidexpenses

126  预付款项  prepayments

1261  预付货款  prepaymentforpurchases

1268  其它预付款项  otherprepayments

128~129  其它流动资产  othercurrentassets

1281  进项税额  VATpaid(orinputtax)

1282  留抵税额  excessVATpaid(oroverpaidVAT)

1283  暂付款  temporarypayments

1284  代付款  paymentonbehalfofothers

1285  员工借支  advancestoemployees

1286  存出保证金  refundabledeposits

1287  受限制存款  certificateofdeposit-restricted

1291  递延所得税资产  deferredincometaxassets

1292  递延兑换损失  deferredForeignExchangelosses

1293  业主往来(股东往来)  owners'(stockholders')currentaccount

1294  同业往来  currentaccountwithothers

1298  其它流动资产-其它  othercurrentassets-other

13  基金及长期投资  fundsandlong-terminvestments

131  基金  funds

1311  偿债基金  redemptionfund(orsinkingfund)

1312  改良及扩充基金  fundforimprovementandexpansion

1313  意外损失准备基金  contingencyfund

1314  退休基金  pensionfund

1318  其它基金  otherfunds

132  长期投资  long-terminvestments

1321  长期股权投资  long-termequityinvestments

1322  长期债券投资  long-termbondinvestments

1323  长期不动产投资  long-termrealestatein-vestments

1324  人寿保险现金解约价值  cashSurrendervalueoflifeinsurance

1328  其它长期投资  otherlong-terminvestments

1329  备抵长期投资跌价损失  allowanceforexcessofcostovermarketvalueoflong-terminvestments

14~15  固定资产  property,plant,andequipment

141  土地  land

1411  土地  land

1418  土地-重估增值  land-revaluationincrements

142  土地改良物  landimprovements

1421  土地改良物  landimprovements

1428  土地改良物-重估增值  landimprovements-revaluationincrements

1429  累积折旧-土地改良物  accumulateddepreciation-landimprovements

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-revaluationincrements

1439  累积折旧-房屋及建物  accumulateddepreciation-buildings

144~146  机(器)具及设备  machineryandequipment

1441  机(器)具  machinery

1448  机(器)具-重估增值  machinery-revaluationincrements

1449  累积折旧-机(器)具  accumulateddepreciation-machinery

151  租赁资产  leasedassets

1511  租赁资产  leasedassets

1519  累积折旧-租赁资产  accumulateddepreciation-leasedassets

152  租赁权益改良  leaseholdimprovements

1521  租赁权益改良  leaseholdimprovements

1529  累积折旧-租赁权益改良  accumulateddepreciation-leaseholdimprovements

156  未完工程及预付购置设备款  constructioninprogressandprepaymentsfor

equipment

1561  未完工程  constructioninprogress

1562  预付购置设备款  prepaymentforequipment

158  杂项固定资产  miscellaneousproperty,plant,andequipment

1581  杂项固定资产  miscellaneousproperty,plant,andequipment

1588  杂项固定资产-重估增值  miscellaneousproperty,plant,andequipment-

revaluationincrements

1589  累积折旧-杂项固定资产  accumulateddepreciation-miscellaneousproperty,plant,

andequipment

16  递耗资产  depletableassets

161  递耗资产  depletableassets

1611  天然资源  naturalresources

1618  重估增值-天然资源  naturalresources-revaluationincrements

1619  累积折耗-天然资源  accumulateddepletion-naturalresources

17  无形资产  intangibleassets

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  ComputerSoftware

1751  计算机软件  computersoftwarecost

176  商誉  goodwill

1761  商誉  goodwill

177  开办费  organizationcosts

1771  开办费  organizationcosts

178  其它无形资产  otherintangibles

1781  递延退休金成本  deferredpensioncosts

1782  租赁权益改良  leaseholdimprovements

1788  其它无形资产-其它  otherintangibleassets-other

18  其它资产  otherassets

181  递延资产  deferredassets

1811  债券发行成本  deferredbondissuancecosts

1812  长期预付租金  long-termprepaidrent

1813  长期预付保险费  long-termprepaidinsurance

1814  递延所得税资产  deferredincometaxassets

1815  预付退休金  prepaidpensioncost

1818  其它递延资产  otherdeferredassets

182  闲置资产  idleassets

1821  闲置资产  idleassets

184  长期应收票据及款项与催收帐款  long-termnotes,accountsandoverdue

receivables

1841  长期应收票据  long-termnotesreceivable

1842  长期应收帐款  long-termaccountsreceivable

1843  催收帐款  overduereceivables

1847  长期应收票据及款项与催收帐款-关系人  long-termnotes,accountsandoverdue

receivables-relatedparties

1848  其它长期应收款项  otherlong-termreceivables

1849  备抵呆帐-长期应收票据及款项与催收帐款  allowanceforuncollectibleaccounts-

long-termnotes,accountsandoverduereceivables

185  出租资产  assetsleasedtoothers

1851  出租资产  assetsleasedtoothers

1858  出租资产-重估增值  assetsleasedtoothers-incrementalvaluefromrevaluation

1859  累积折旧-出租资产  accumulateddepreciation-assetsleasedtoothers

186  存出保证金  refundabledeposit

1861  存出保证金  refundabledeposits

188  杂项资产  miscellaneousassets

扩展资料

会计职称考试

同义词会计考试一般指会计职称考试

会计职称考试的全称是会计专业技术资格考试，ACCT分类之一。会计职称考试是由财政部、人事

部共同组织的全国统一考试，共分初级会计、中级会计师和高级会计师职称三个级别。

考试实行全国统一考试制度，每年考试一次，由全国统一组织、统一大纲、统一试题，统一评分标准。

会计专业初级、中级资格考试合格者，即由各省、自治区、直辖市、新疆生产建设兵团人事（职改）部门颁发人事部统一印制，人事部、财政部印的会计专业技术资格证书。证书全国范围有效。

参考资料:百度百科-中国会计科目中英文对照（含科目代码）