中英文会计术语

mersypUID：2166382

23 长期负债 long-term liabilities
    231 应付公司债 corporate bonds payable
    2311 应付公司债   corporate bonds payable  
2319 应付公司债溢 ( 折 ) 价   premium(discount) on corporate bonds payable  
232 长期借款 long-term loans payable
    2321 长期银行借款   long-term loans payable - bank  
2324 长期借款 - 业主 long-term loans payable - owners  
2325 长期借款 - 员工 long-term loans payable - employees  
2327 长期借款 - 关系人 long-term loans payable - related parties  
2328 长期借款 - 其它 long-term loans payable - other  
233 长期应付票据及款项 long-term notes and accounts payable
    2331  长期应付票据 long-term notes payable  
2332 长期应付帐款 long-term accounts pay-able  
2333  长期应付租赁负债   long-term capital lease liabilities  
2337 长期应付票据及款项 - 关系人 Long-term notes and accounts payable - related parties  
2338 其它长期应付款项 other long-term payables  
234 估计应付土地增值税 accrued liabilities for land value increment tax
    2341 估计应付土地增值税   estimated accrued land value incremental tax pay-able  
235 应计退休金负债 accrued pension liabilities
    2351 应计退休金负债   accrued pension liabilities  
238 其它长期负债 other long-term liabilities
    2388 其它长期负债 - 其它 other long-term liabilities - other

mersypUID：2166382

28 其它负债 other liabilities
    281 递延负债 deferred liabilities
    2811 递延收入   deferred revenue  
2814  递延所得税负债   deferred income tax liabilities  
2818 其它递延负债 other deferred liabilities  
286 存入保证金 deposits received
    2861 存入保证金   guarantee deposit received  
288 杂项负债 miscellaneous liabilities
    2888 杂项负债 - 其它   miscellaneous liabilities – other

mersypUID：2166382

3 业主权益 owners equity
    31 资本 capital
    311 资本（或股本）   capital  
    3111 普通股股本 capital - common stock  
3112 特别股股本 capital - preferred stock  
3113 预收股本   capital collected in advance  
3114 待分配股票股利   stock dividends to be distributed  
3115 资本 capital  
32 资本公积 additional paid-in capital
    321 股票溢价   paid-in capital in excess of par  
    3211 普通股股票溢价   paid-in capital in excess of par- common stock  
3212 特别股股票溢价   paid-in capital in excess of par- preferred stock  
323 资产重估增值准备   capital surplus from assets revaluation  
    3231 资产重估增值准备 capital surplus from assets revaluation  
324 处分资产溢价公积   capital surplus from gain on disposal of assets
    3241 处分资产溢价公积   capital surplus from gain on disposal of assets  
325 合并公积   capital surplus from business combination  
    3251 合并公积 capital surplus from business combination  
326 受赠公积   donated surplus  
    3261  受赠公积 donated surplus  
328 其它资本公积   other additional paid-in capital  
    3281 权益法长期股权投资资本公积   additional paid-in capital from investee under equity method  
3282 资本公积 - 库藏股票交易   additional paid-in capital - treasury stock trans-actions  
33 保留盈余 ( 或累积亏损 ) retained earnings (accumulated deficit)
    331  法定盈余公积   legal reserve  
    3311  法定盈余公积   legal reserve  
332  特别盈余公积   special reserve  
    3321  意外损失准备   contingency reserve  
3322 改良扩充准备 improvement and expansion reserve  
3323  偿债准备   special reserve for redemption of liabilities  
3328 其它特别盈余公积   other special reserve  
335 未分配盈余 ( 或累积亏损 )  retained earnings-unappropriated (or accumulated deficit)  
    3351 累积盈亏 accumulated profit or loss  
3352 前期损益调整   prior period adjustments  
3353 本期损益   net income or loss for current period
34 权益调整 equity adjustments
    341 长期股权投资未实现跌价损失   unrealized loss on market value decline of long-term equity investments  
    3411  长期股权投资未实现跌价损失   unrealized loss on market value decline of long-term equity investments  
342  累积换算调整数   cumulative translation adjustment  
    3421  累积换算调整数   cumulative translation adjustments  
343  未认列为退休金成本之净损失   net loss not recognized as pension cost  
    3431 未认列为退休金成本之净损失 net loss not recognized as pension costs  
35 库藏股 treasury stock
    351 库藏股   treasury stock  
    3511 库藏股   treasury stock  
36 少数股权 minority interest
    361 少数股权   minority interest  
    3611 少数股权   minority interest

mersypUID：2166382

4 营业收入 operating revenue
    41 销货收入 sales revenue
    411 销货收入   sales revenue  
    4111 销货收入 sales revenue  
4112 分期付款销货收入 installment sales revenue  
417 销货退回   sales return
    4171 销货退回   sales return  
419 销货折让   sales allowances
    4191  销货折让   sales discounts and allowances  
46 劳务收入 service revenue
    461 劳务收入   service revenue  
    4611 劳务收入   service revenue  
47 业务收入 agency revenue
    471 业务收入   agency revenue  
    4711  业务收入   agency revenue  
48 其它营业收入 other operating revenue
    488 其它营业收入 - 其它   other operating revenue  
    4888  其它营业收入 - 其它 other operating revenue - other

mersypUID：2166382

营业成本 operating costs
    51 销货成本 cost of goods sold
    511 销货成本   cost of goods sold  
    5111 销货成本   cost of goods sold  
5112 分期付款销货成本 installment cost of goods sold  
512 进货   purchases
    5121 进货   purchases  
5122 进货费用   purchase expenses  
5123  进货退出   purchase returns  
5124 进货折让 charges on purchased merchandise  
513  进料   materials purchased  
    5131 进料   material purchased  
5132 进料费用 charges on purchased material  
5133 进料退出 material purchase returns  
5134 进料折让   material purchase allowances  
514 直接人工   direct labor  
    5141 直接人工   direct labor  
515~518 制造费用   manufacturing overhead  
    5151 间接人工 indirect labor  
5152 租金支出   rent expense, rent  
5153 文具用品   office supplies (expense)  
5154  旅费 travelling expense, travel  
5155 运费   shipping expenses, freight  
5156 邮电费   postage (expenses)  
5157 修缮费   repair(s) and maintenance (expense )
5158  包装费   packing expenses  
5161 水电瓦斯费   utilities (expense)  
5162 保险费   insurance (expense)  
5163 加工费   manufacturing overhead - outsourced  
5166 税捐 taxes  
5168  折旧   depreciation expense  
5169  各项耗竭及摊提   various amortization  
5172 伙食费 meal (expenses)  
5173  职工福利   employee benefits/welfare  
5176 训练费   training (expense)  
5177 间接材料   indirect materials  
5188 其它制造费用   other manufacturing expenses  
56 劳务成本制 service costs
    561 劳务成本   service costs  
    5611 劳务成本 service costs  
57 业务成本 agency costs
    571 业务成本   agency costs  
    5711 业务成本   agency costs  
58 其它营业成本 other operating costs
    588 其它营业成本 - 其它   other operating costs-other  
    5888  其它营业成本 - 其它 other operating costs - other

mersypUID：2166382

6 营业费用 operating expenses
    61 推销费用 selling expenses
    615~618 推销费用   selling expenses  
    6151 薪资支出   payroll expense  
6152 租金支出   rent expense, rent  
6153 文具用品   office supplies (expense)  
6154 旅费 traveling expense, travel  
6155 运费   shipping expenses, freight  
6156 邮电费   postage (expenses)  
6157 修缮费   repair(s) and maintenance (expense)  
6159 广告费   advertisement expense, advertisement  
6161  水电瓦斯费   utilities (expense)  
6162 保险费   insurance (expense)  
6164 交际费   entertainment (expense)  
6165 捐赠   donation (expense)  
6166 税捐 taxes  
6167 呆帐损失 loss on uncollectible accounts  
6168  折旧   depreciation expense  
6169 各项耗竭及摊提   various amortization  
6172 伙食费   meal (expenses)  
6173 职工福利   employee benefits/welfare  
6175  佣金支出   commission (expense)  
6176 训练费   training (expense)  
6188 其它推销费用   other selling expenses  
62 管理及总务费用 general & administrative expenses
    625~628 管理及总务费用   general & administrative expenses  
    6251 薪资支出   payroll expense  
6252 租金支出   rent expense, rent  
6253 文具用品   office supplies  
6254 旅费   traveling expense, travel  
6255 运费   shipping expenses freight  
6256 邮电费   postage (expenses)  
6257 修缮费 repair(s) and maintenance (expense)  
6259 广告费   advertisement expense, advertisement  
6261 水电瓦斯费   utilities (expense)  
6262 保险费   insurance (expense)

bluebaby86318UID：2143855

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mersypUID：2166382

会计专业就学要学呀

mersypUID：2166382

继续把没传好贴好:)

6264 交际费   entertainment (expense)  
6265 捐赠   donation (expense)  
6266 税捐   taxes  
6267 呆帐损失 loss on uncollectible accounts  
6268 折旧   depreciation expense  a
6269 各项耗竭及摊提   various amortization  
6271 外销损失   loss on export sales  
6272  伙食费   meal (expenses)  
6273 职工福利   employee benefits/welfare  
6274 研究发展费用   research and development expense  
6275 佣金支出   commission (expense)  
6276 训练费   training (expense)  
6278 劳务费 professional service fees  
6288 其它管理及总务费用   other general and administrative expenses  
63 研究发展费用 research and development expenses
    635~638 研究发展费用   research and development expenses  
    6351 薪资支出   payroll expense  
6352 租金支出   rent expense, rent  
6353  文具用品 office supplies  
6354 旅费 traveling expense, travel  
6355 运费   shipping expenses, freight  
6356 邮电费   postage (expenses)  
6357 修缮费 repair(s) and maintenance (expense)  
6361  水电瓦斯费   utilities (expense)  
6362  保险费 insurance (expense)  
6364 交际费   entertainment (expense)  
6366 税捐   taxes  
6368 折旧 depreciation expense  
6369 各项耗竭及摊提 various amortization  
6372 伙食费   meal (expenses)  
6373 职工福利 employee benefits/welfare  
6376 训练费 training (expense)  
6378 其它研究发展费用   other research and development expenses

mersypUID：2166382

继续把没传好贴好:)

6264 交际费   entertainment (expense)  
6265 捐赠   donation (expense)  
6266 税捐   taxes  
6267 呆帐损失 loss on uncollectible accounts  
6268 折旧   depreciation expense  a
6269 各项耗竭及摊提   various amortization  
6271 外销损失   loss on export sales  
6272  伙食费   meal (expenses)  
6273 职工福利   employee benefits/welfare  
6274 研究发展费用   research and development expense  
6275 佣金支出   commission (expense)  
6276 训练费   training (expense)  
6278 劳务费 professional service fees  
6288 其它管理及总务费用   other general and administrative expenses  
63 研究发展费用 research and development expenses
    635~638 研究发展费用   research and development expenses  
    6351 薪资支出   payroll expense  
6352 租金支出   rent expense, rent  
6353  文具用品 office supplies  
6354 旅费 traveling expense, travel  
6355 运费   shipping expenses, freight  
6356 邮电费   postage (expenses)  
6357 修缮费 repair(s) and maintenance (expense)  
6361  水电瓦斯费   utilities (expense)  
6362  保险费 insurance (expense)  
6364 交际费   entertainment (expense)  
6366 税捐   taxes  
6368 折旧 depreciation expense  
6369 各项耗竭及摊提 various amortization  
6372 伙食费   meal (expenses)  
6373 职工福利 employee benefits/welfare  
6376 训练费 training (expense)  
6378 其它研究发展费用   other research and development expenses

mersypUID：2166382

7 营业外收入及费用 non-operating revenue and expenses, other income(expense)
    71~74 营业外收入 non-operating revenue
    711 利息收入   interest revenue  
    7111 利息收入   interest revenue/income  
712  投资收益   investment income  
    7121 权益法认列之投资收益   investment income recognized under equity method  
7122 股利收入   dividends income  
7123 短期投资市价回升利益   gain on market price recovery of short-term investment  
713 兑换利益   foreign exchange gain
    7131 兑换利益 foreign exchange gain  
714 处分投资收益   gain on disposal of investments  
    7141  处分投资收益   gain on disposal of investments  
715  处分资产溢价收入   gain on disposal of assets  
    7151 处分资产溢价收入   gain on disposal of assets  
748 其它营业外收入   other non-operating revenue
    7481 捐赠收入   donation income  
7482 租金收入   rent revenue/income  
7483 佣金收入   commission revenue/income  
7484 出售下脚及废料收入   revenue from sale of scraps  
7485 存货盘盈   gain on physical inventory  
7486 存货跌价回升利益   gain from price recovery of inventor

mersypUID：2166382

7487  坏帐转回利益   gain on reversal of bad debts  
7488 其它营业外收入 - 其它   other non-operating revenue- other items  
75~ 78 营业外费用 non-operating expenses
  751 利息费用   interest expense  
    7511 利息费用 interest expense  
752 投资损失   investment loss
    7521 权益法认列之投资损失   investment loss recognized under equity method  
7523 短期投资未实现跌价损失   unrealized loss on reduction of short-term investments to market  
753 兑换损失   foreign exchange loss  
    7531 兑换损失 foreign exchange loss  
754 处分投资损失   loss on disposal of investments
    7541 处分投资损失   loss on disposal of investments  
755 处分资产损失   loss on disposal of assets  
    7551 处分资产损失   loss on disposal of assets  
788 其它营业外费用   other non-operating expenses  
    7881 停工损失   loss on work stoppages  
7882 灾害损失   casualty loss  
7885 存货盘损 loss on physical inventory  
7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories  
7888 其它营业外费用 - 其它 other non-operating expenses- other

mersypUID：2166382

8 所得税费用 ( 或利益 ) income tax expense (or benefit)
    81 所得税费用 ( 或利益 ) income tax expense (or benefit)  
    811 所得税费用 ( 或利益 )  income tax expense (or benefit)  
    8111 所得税费用（或利益） income tax expense ( or benefit)  
9 非经常营业损益 nonrecurring gain or loss
    91 停业部门损益 gain(loss) from discontinued operations
    911  停业部门损益 - 停业前营业损益   income(loss) from operations of discontinued segments  
    9111 停业部门损益 - 停业前营业损益   income(loss) from operations of discontinued segment  
912 停业部门损益 - 处分损益   gain(loss) from disposal of discontinued segments  
    9121  停业部门损益 - 处分损益   gain(loss) from disposal of discontinued segment  
92 非常损益 extraordinary gain or loss
    921  非常损益   extraordinary gain or loss  
    9211 非常损益 extraordinary gain or loss  
93 会计原则变动累积影响数 cumulative effect of changes in accounting principles
    931 会计原则变动累积影响数   cumulative effect of changes in accounting principles

mersypUID：2166382

9311  会计原则变动累积影响数   cumulative effect of changes in accounting principles  
94  少数股权净利 minority interest income
    941 少数股权净利   minority interest income  
    9411 少数股权净利 minority interest income

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skywood4444UID：2317435

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