年糕年糕熊
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-中国会计科目中英文对照（含科目代码）
天才少女JESSICA
新会计准则 中英文会计科目对照表中英文会计科目对照表如下: 会计科目中英对照表会 计 科 目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment 49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real eastate 51 1531 长期应收款 long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产 permanent assets 55 1602 累计折旧 accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资 engineer material 59 1606 固定资产清理 disposal of fixed assets 60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产 intangible assets 68 1702 累计摊销 accumulated amortization 69 1703 无形资产减值准备 intangible assets reduction reserve 70 1711 商誉 business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss 二、负债类 debt group 74 2001 短期借款 short-term loan 81 2101 交易性金融负债 transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用 withholding expenses 98 2411 预计负债 estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable 109 2901 递延所得税负债 deferred income tax liabilities 三、共同类 112 3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期项目 arbitrage project 四、所有者权益类 115 4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积 earned surplus 119 4103 本年利润 profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock 五、成本类 122 5001 生产成本 production cost 123 5101 制造费用 cost of production 124 5201 劳务成本 service cost 125 5301 研发支出 research and development expenditures 126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 六、损益类 129 6001 主营业务收入main business income 130 6011 利息收入 金融共用 interest income financial sharing 135 6051 其他业务收入 other business income 136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益 income on investment 142 6301 营业外收入 nonrevenue receipt 143 6401 主营业务成本 main business cost 144 6402 其他业务支出 other business expense 145 6405 营业税金及附加 business tariff and annex 146 6411 利息支出 金融共用 interest expense financial sharing 155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost 157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense 159 6701 资产减值损失 loss from asset devaluation 160 6711 营业外支出 nonoperating expense 161 6801 所得税 income tax 162 6901 以前年度损益调整prior year profit and loss adjustment
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