中英文会计科目对照表，

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 [1] 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

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- 会计科目中英文对照（含科目代码）

会计科目的中英文对照

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

1001 现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents

'100901 外埠存款 Other city Cash in bank

'100902 银行本票 Cashier's cheque

'100903 银行汇票 Bank draft

'100904 信用卡 Credit card

'100905 信用证保证金 L/C Guarantee deposits

'100906 存出投资款 Refundable deposits

1101 短期投资 Short-term investments

'110101 股票 Short-term investments - stock

'110102 债券 Short-term investments - corporate bonds

'110103 基金 Short-term investments - corporate funds

'110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable

1111 应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1121 应收股利 Dividend receivable

1122 应收利息 Interest receivable

1131 应收账款 Account receivable

1133 其他应收款 Other notes receivable

1141 坏账准备 Bad debt reserves

1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable

库存资产 Inventories

1201 物资采购 Supplies purchasing

1211 原材料 Raw materials

1221 包装物 Wrappage

1231 低值易耗品 Low-value consumption goods

1232 材料成本差异 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 库存商品 Finished goods

1244 商品进销差价 Differences between purchasing and selling price

1251 委托加工物资 Work in process - outsourced

1261 委托代销商品 Trust to and sell the goods on a commission basis

1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281 存货跌价准备 Inventory falling price reserves

1291 分期收款发出商品 Collect money and send out the goods by stages

1301 待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment

1401 长期股权投资 Long-term investment on stocks

'140101 股票投资 Investment on stocks

'140102 其他股权投资 Other investment on stocks

1402 长期债权投资 Long-term investment on bonds

'140201 债券投资 Investment on bonds

'140202 其他债权投资 Other investment on bonds

1421 长期投资减值准备 Long-term investments depreciation reserves

股权投资减值准备 Stock rights investment depreciation reserves

债权投资减值准备 Bcreditor's rights investment depreciation reserves

1431 委托贷款 Entrust loans

'143101 本金 Principal

'143102 利息 Interest

'143103 减值准备 Depreciation reserves

1501 固定资产 Fixed assets

房屋 Building

建筑物 Structure

机器设备 Machinery equipment

运输设备 Transportation facilities

工具器具 Instruments and implement

1502 累计折旧 Accumulated depreciation

1505 固定资产减值准备 Fixed assets depreciation reserves

房屋、建筑物减值准备 Building/structure depreciation reserves

机器设备减值准备 Machinery equipment depreciation reserves

1601 工程物资 Project goods and material

'160101 专用材料 Special-purpose material

'160102 专用设备 Special-purpose equipment

'160103 预付大型设备款 Prepayments for equipment

'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate

1603 在建工程 Construction-in-process

安装工程 Erection works

在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project

大修理工程 General overhaul project

1605 在建工程减值准备 Construction-in-process depreciation reserves

1701 固定资产清理 Liquidation of fixed assets

1801 无形资产 Intangible assets

专利权 Patents

非专利技术 Non-Patents

商标权 Trademarks, Trade names

著作权 Copyrights

土地使用权 Tenure

商誉 Goodwill

1805 无形资产减值准备 Intangible Assets depreciation reserves

专利权减值准备 Patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

1815 未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

1901 长期待摊费用 Long-term deferred and prepaid expenses

1911 待处理财产损溢 Wait deal assets loss or income

'191101待处理流动资产损溢 Wait deal intangible assets loss or income

'191102待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability

2101 短期借款 Short-term borrowing

2111 应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods revenue

2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable

2171 应交税金 Tax payable

'217101 应交增值税 value added tax payable

'21710101 进项税额 Withholdings on VAT

'21710102 已交税金 Paying tax

'21710103 转出未交增值税 Unpaid VAT changeover

'21710104 减免税款 Tax deduction

'21710105 销项税额 Substituted money on VAT

'21710106 出口退税 Tax reimbursement for export

'21710107 进项税额转出 Changeover withnoldings on VAT

'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

'21710109 转出多交增值税 Overpaid VAT changeover

'21710110 未交增值税 Unpaid VAT

'217102 应交营业税 Business tax payable

'217103 应交消费税 Consumption tax payable

'217104 应交资源税 Resources tax payable

'217105 应交所得税 Income tax payable

'217106 应交土地增值税 Increment tax on land value payable

'217107 应交城市维护建设税 Tax for maintaining and building cities payable

'217108 应交房产税 Housing property tax payable

'217109 应交土地使用税 Tenure tax payable

'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

'217111 应交个人所得税 Personal income tax payable

2176 其他应交款 Other fund in conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in advance

其他负债 Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债 Anticipation liabilities

长期负债 Long-term Liabilities

2301 长期借款 Long-term loans

一年内到期的长期借款 Long-term loans due within one year

一年后到期的长期借款 Long-term loans due over one year

2311 应付债券 Bonds payable

'231101 债券面值 Face value, Par value

'231102 债券溢价 Premium on bonds

'231103 债券折价 Discount on bonds

'231104 应计利息 Accrued interest

2321 长期应付款 Long-term account payable

应付融资租赁款 Accrued financial lease outlay

一年内到期的长期应付 Long-term account payable due within one year

一年后到期的长期应付 Long-term account payable over one year

2331 专项应付款 Special payable

一年内到期的专项应付 Long-term special payable due within one year

一年后到期的专项应付 Long-term special payable over one year

2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS' EQUITY

资本 Capita

3101 实收资本(或股本) Paid-up capital(or stock)

实收资本 Paicl-up capital

实收股本 Paid-up stock

3103 已归还投资 Investment Returned

公积

3111 资本公积 Capital reserve

'311101 资本(或股本)溢价 Cpital(or Stock) premium

'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve

'311103 股权投资准备 Stock right investment reserves

'311105 拨款转入 Allocate sums changeover in

'311106 外币资本折算差额 Foreign currency capital

'311107 其他资本公积 Other capital reserve

3121 盈余公积 Surplus reserves

'312101 法定盈余公积 Legal surplus

'312102 任意盈余公积 Free surplus reserves

'312103 法定公益金 Legal public welfare fund

'312104 储备基金 Reserve fund

'312105 企业发展基金 Enterprise expension fund

'312106 利润归还投资 Profits capitalizad on return of investment

利润 Profits

3131 本年利润 Current year profits

3141 利润分配 Profit distribution

'314101 其他转入 Other chengeover in

'314102 提取法定盈余公积 Withdrawal legal surplus

'314103 提取法定公益金 Withdrawal legal public welfare funds

'314104 提取储备基金 Withdrawal reserve fund

'314105 提取企业发展基金 Withdrawal reserve for business expansion

'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund

'314107 利润归还投资 Profits capitalizad on return of investment

'314108 应付优先股股利 Preferred Stock dividends payable

'314109 提取任意盈余公积 Withdrawal other common accumulation fund

'314110 应付普通股股利 Common Stock dividends payable

'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

'314115 未分配利润 Undistributed profit

四、成本类 Cost

4101 生产成本 Cost of manufacture

'410101 基本生产成本 Base cost of manufacture

'410102 辅助生产成本 Auxiliary cost of manufacture

4105 制造费用 Manufacturing overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation

4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 其他业务收入 Other operating revenue

材料销售 Sales materials

代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of assets revenue

返还所得税 Reimbursement of income tax

其他收入 Other revenue

5201 投资收益 Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

5301 营业外收入 NON-OPERATING INCOME

非货币 收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets

出售无形资产收益 Income on sales of intangible assets

固定资产盘盈 Fixed assets inventory profit

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

5401 主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

5402 主营业务税金及附加 Tax and associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities

资源税 Resources tax

土地增值税 Increment tax on land value

5405 其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge

费用 Expenses

5501 营业费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

5502 管理费用 Adminisstrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance

会议费 Coferemce

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

5503 财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost

5601 营业外支出 Nonbusiness expenditure

捐赠支出 Donation outlay

减值准备金 Depreciation reserves

非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets

出售无形资产损失 Loss on sales of intangible assets

固定资产盘亏 Fixed assets inventory loss

债务重组损失 Loss on arrangement

罚款支出 Amercement outlay

5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment