中英文会计科目，贴出来，大家共同学习

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
 非货币性交易收益 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