ACCA会计科目中英对照

　一级科目 二级科目 三级科目 四级科目

　代码 名称 代码 名称 代码 名称 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

　库存现金 cash on hand

　零用金/周转金 petty cash/revolving funds

　银行存款 cash in banks

　在途现金 cash in transit

　约当现金 cash equivalents

　其它现金及 约当现金 other cash and cash equivalents

　112 短期投资 short-term investments

　短期投资 -股票 short-term investments - stock

　短期投资 -短期票券 short-term investments - short-term notes and bills

　短期投资 -政府债券 short-term investments - government bonds

　短期投资 -受益凭证 short-term investments - beneficiary certificates

　短期投资 -公司债 short-term investments - corporate bonds

　短期投资 -其它 short-term investments - other

　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

　应收票据 notes receivable

　应收票据贴现 discounted notes receivable

　应收票据 -关系人 notes receivable - related parties

　其它应收票据 other notes receivable

　备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable

　应收帐款 accounts receivable

　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

　应收出售远汇款 forward exchange contract receivable

　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

　应收收益 earned revenue receivable

　应收退税款 income tax refund receivable

　其它应收款 - 关系人 other receivables - related parties

　其它应收款 - 其它 other receivables - other

　备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories

　商品存货 merchandise inventory

　寄销商品 consigned goods

　在途商品 goods in transit

　1219 备抵存货跌价损失 allowance for reduction of inventory to market

　制成品 finished goods

　寄销制成品 consigned finished goods

　副产品 by-products

　在制品 work in process

　委外加工 work in process - outsourced

　原料 raw materials

　物料 supplies

　在途原物料 materials and supplies in transit

　备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses

　预付薪资 prepaid payroll

　预付租金 prepaid rents

　预付保险费 prepaid insurance

　用品盘存 office supplies

　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

　进项税额 VAT paid ( or input tax)

　留抵税额 excess VAT paid (or overpaid VAT)

　暂付款 temporary payments

　代付款 payment on behalf of others

　员工借支 advances to employees

　存出保证金 refundable deposits

　受限制存款 certificate of deposit-restricted

　递延所得税资产 deferred income tax assets

　递延兑换损失 deferred foreign exchange losses

　业主(股东)往来 owners'(stockholders') current account

　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

　偿债基金 redemption fund (or sinking fund)

　改良及扩充基金 fund for improvement and expansion

　意外损失准备基金 contingency fund

　退休基金 pension fund

　1318 其它基金 other funds

　132 长期投资 long-term investments

　长期股权投资 long-term equity investments

　长期债券投资 long-term bond investments

　长期不动产投资 long-term real estate in-vestments

　人寿保险现金解约价值 cash surrender value of life insurance

　其它长期投资 other long-term investments

　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

　土地改良物 -重估增值 land improvements - revaluation increments

　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

　房屋及建物 -重估增值 buildings -revaluation increments

　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

　机(器)具 -重估增值 machinery - revaluation increments

　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

　杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments

　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

　天然资源 -重估增值 natural resources -revaluation increments

　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

　递延退休金成本 deferred pension costs

　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

　债券发行成本 deferred bond issuance costs

　长期预付租金 long-term prepaid rent

　长期预付保险费 long-term prepaid insurance

　递延所得税资产 deferred income tax assets

　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

　长期应收帐款 long-term accounts receivable

　催收帐款 overdue receivables

　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

　其它长期应收款项 other long-term receivables

　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

　出租资产 -重估增值 assets leased to others - incremental value from revaluation

　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

　1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - other 2 负债 liabilities

　21~ 22 流动负债 current liabilities

　211 短期借款 short-term borrowings(debt)

　银行透支 bank overdraft

　银行借款 bank loan

　短期借款 -业主 short-term borrowings - owners

　短期借款 -员工 short-term borrowings - employees

　短期借款 -关系人 short-term borrowings- related parties

　短期借款 -其它 short-term borrowings - other

　212 应付短期票券 short-term notes and bills payable

　应付商业本票 commercial paper payable

　银行承兑汇票 bank acceptance

　其它应付短期票券 other short-term notes and bills payable

　应付短期票券折价 discount on short-term notes and bills payable

　213 应付票据 notes payable

　2131 应付票据 notes payable

　应付票据 -关系人 notes payable - related parties

　其它应付票据 other notes payable

　214 应付帐款 accounts pay able

　2141 应付帐款 accounts payable

　2147 应付帐款 -关系人 accounts payable - related parties

　216 应付所得税 income taxes payable

　2161 应付所得税 income tax payable

　217 应付费用 accrued expenses

　应付薪工 accrued payroll

　应付租金 accrued rent payable

　应付利息 accrued interest payable

　应付营业税 accrued VAT payable

　应付税捐 -其它 accrued taxes payable- other

　2178 其它应付费用 other accrued expenses payable

　218~219 其它应付款 other payables

　应付购入远汇款 forward exchange contract payable

　应付远汇款 -外币 forward exchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract

　应付土地房屋款 payables on land and building purchased

　应付设备款 Payables on equipment

　2187 其它应付款 -关系人 other payables - related parties

　应付股利 dividend payable

　应付红利 bonus payable

　应付董监事酬劳 compensation payable to directors and supervisors

　2198 其它应付款 -其它 other payables - other

　226 预收款项 advance receipts

　预收货款 sales revenue received in advance

　预收收入 revenue received in advance

　2268 其它预收款 other advance receipts

　227 一年或一营业周期内到期长期负债 long-term liabilities -current portion

　一年或一营业周期内到期公司债 corporate bonds payable - current portion

　一年或一营业周期内到期长期借款 long-term loans payable - current portion

　一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle

　一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion

　其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion 228~229 其它流动负债 other current liabilities

　2281 销项税额 VAT received(or output tax)

　暂收款 temporary receipts

　代收款 receipts under custody

　估计售后服务/保固负债 estimated warranty liabilities

　递延所得税负债 deferred income tax liabilities

　递延兑换利益 deferred foreign exchange gain

　业主(股东)往来 owners' current account

　同业往来 current account with others

　2298 其它流动负债-其它 other current liabilities - others

　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

　长期借款 -业主 long-term loans payable - owners

　长期借款 -员工 long-term loans payable - employees

　长期借款 -关系人 long-term loans payable - related parties

　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

　长期应付票据 long-term notes payable

　长期应付帐款 long-term accounts pay-able

　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

　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

　3 业主权益 owners' equity

　31 资本 capital

　311 资本（或股本） capital

　普通股股本 capital - common stock

　特别股股本 capital - preferred stock

　预收股本 capital collected in advance

　待分配股票股利 stock dividends to be distributed

　资本 capital

　32 资本公积 additional paid-in capital

　321 股票溢价 paid-in capital in excess of par

　普通股股票溢价 paid-in capital in excess of par- common stock

　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

　权益法长期股权投资资本公积 additional paid-in capital from investee under equity method

　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

　意外损失准备 contingency reserve

　改良扩充准备 improvement and expansion reserve

　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

　前期损益调整 prior period adjustments

　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

　4 营业收入 operating revenue

　41 销货收入 sales revenue

　411 销货收入 sales revenue

　销货收入 sales revenue

　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

　5 营业成本 operating costs

　51 销货成本 cost of goods sold

　511 销货成本 cost of goods sold

　销货成本 cost of goods sold

　分期付款销货成本 installment cost of goods sold

　512 进货 purchases

　进货 purchases

　进货费用 purchase expenses

　进货退出 purchase returns

　进货折让 charges on purchased merchandise

　513 进料 materials purchased

　进料 material purchased

　进料费用 charges on purchased material

　进料退出 material purchase returns

　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

　间接人工 indirect labor

　租金支出 rent expense, rent

　文具用品 office supplies (expense)

　旅费 travelling expense, travel

　运费 shipping expenses, freight

　邮电费 postage (expenses)

　修缮费 repair(s) and maintenance (expense )

　包装费 packing expenses

　水电瓦斯费 utilities (expense)

　保险费 insurance (expense)

　加工费 manufacturing overhead - outsourced

　5166 税捐 taxes

　折旧 depreciation expense

　各项耗竭及摊提 various amortization

　伙食费 meal (expenses)

　职工福利 employee benefits/welfare

　训练费 training (expense)

　间接材料 indirect materials

　5188 其它制造费用 other manufacturing expenses

　56 劳务成本制 ervice costs

　561 劳务成本 service costs

　5611 劳务成本 service costs

　57 业务成本 gency 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

　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

　6159

　租金支出 rent expense, rent

　文具用品 office supplies (expense)

　旅费 travelling expense, travel

　运费 shipping expenses, freight

　邮电费 postage (expenses)

　修缮费 repair(s) and maintenance (expense) 广告费 advertisement expense, advertisement 水电瓦斯费 utilities (expense)

　保险费 insurance (expense)

　交际费 entertainment (expense)

　捐赠 donation (expense)

　税捐 taxes

　呆帐损失 loss on uncollectible accounts

　折旧 depreciation expense

　各项耗竭及摊提 various amortization

　伙食费 meal (expenses)

　职工福利 employee benefits/welfare

　佣金支出 commission (expense)

　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

　租金支出 rent expense, rent

　文具用品 office supplies

　旅费 travelling expense, travel

　运费 shipping expenses,freight

　邮电费 postage (expenses)

　修缮费 repair(s) and maintenance (expense)

　6259 广告费 advertisement expense, advertisement

　水电瓦斯费 utilities (expense)

　保险费 insurance (expense)

　交际费 entertainment (expense)

　捐赠 donation (expense)

　税捐 taxes

　呆帐损失 loss on uncollectible accounts

　折旧 depreciation expense

　各项耗竭及摊提 various amortization

　外销损失 loss on export sales

　伙食费 meal (expenses)

　职工福利 employee benefits/welfare

　研究发展费用 research and development expense

　佣金支出 commission (expense)

　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

　租金支出 rent expense, rent

　文具用品 office supplies

　旅费 travelling expense, travel

　运费 shipping expenses, freight

　邮电费 postage (expenses)

　修缮费 repair(s) and maintenance (expense)

　水电瓦斯费 utilities (expense)

　保险费 insurance (expense)

　6364 交际费 entertainment (expense)

　6366 税捐 taxes

　折旧 depreciation expense

　各项耗竭及摊提 various amortization

　伙食费 meal (expenses)

　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

　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

　权益法认列之投资收益 investment income recognized under equity method

　股利收入 dividends income

　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

　捐赠收入 donation income

　租金收入 rent revenue/income

　佣金收入 commission revenue/income

　出售下脚及废料收入 revenue from sale of scraps

　存货盘盈 gain on physical inventory

　存货跌价回升利益 gain from price recovery of inventory

　坏帐转回利益 gain on reversal of bad debts

　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 recog- nized 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

　停工损失 loss on work stoppages

　灾害损失 casualty loss

　存货盘损 loss on physical inventory

　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

　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 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