【正文】 ax 土地增值稅 Increment tax on land value 5405 其他業(yè)務(wù)支出 Other business expense 銷(xiāo)售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses5501 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷(xiāo)手續(xù)費(fèi) Consignment mission charge 運(yùn)雜費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance premium 展覽費(fèi) Exhibition fees 廣告費(fèi) Advertising fees5502 管理費(fèi)用 Adminisstrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair charge低值易耗攤銷(xiāo) Article of consumption 辦公費(fèi) Office allowance 差旅費(fèi) Travelling expense 工會(huì)經(jīng)費(fèi) Labour union expenditure 研究與開(kāi)發(fā)費(fèi) Research and development expense 福利費(fèi) Employee benefits/welfare 職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance 勞動(dòng)保險(xiǎn)費(fèi) Labour insurance 醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Coferemce 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢(xún)費(fèi) Consult fees 訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources pensation fees 排污費(fèi) Pollution discharge fees 房產(chǎn)稅 Housing property tax車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Specialborrowing cost 5601 營(yíng)業(yè)外支出 Nonbusiness expenditure 捐贈(zèng)支出 Donation outlay 減值準(zhǔn)備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Ine tax 以前損益調(diào)整 Prior year ine adjustment第五篇：新會(huì)計(jì)準(zhǔn)則 中英文會(huì)計(jì)科目對(duì)照表新會(huì)計(jì)準(zhǔn)則 中英文會(huì)計(jì)科目對(duì)照表 20080811 06:31 中英文會(huì)計(jì)科目對(duì)照表中英文會(huì)計(jì)科目對(duì)照表如下:會(huì)計(jì)科目中英對(duì)照表會(huì) 計(jì) 科 目 accounting subject順序號(hào)serial number編號(hào)code number會(huì)計(jì)科目名稱(chēng)accounting subject會(huì)計(jì)科目適用范圍accounting subject range of application一、資產(chǎn)類(lèi) 1 1001庫(kù)存現(xiàn)金 cash on hand 1002 銀行存款 bank deposit 5 1015 其他貨幣資金 other monetary capital 9 1101 交易性金融資產(chǎn) transaction monetary assets 11 1121 應(yīng)收票據(jù) notes receivable 12 1122 應(yīng)收賬款 Account receivable 13 1123 預(yù)付賬款 account prepaid 14 1131 應(yīng)收股利 dividend receivable 15 1132 應(yīng)收利息 accrued interest receivable 21 1231 其他應(yīng)收款 accounts receivableothers 22 1241 壞賬準(zhǔn)備 had debts reserve 28 1401 材料采購(gòu) procurement of materials 29 1402 在途物資 materials in transit 30 1403 原材料 raw materials 32 1406 庫(kù)存商品 modity stocks 33 1407 發(fā)出商品 goods in transit 36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存貨跌價(jià)準(zhǔn)備 reserve against stock price declining 43 1501 待攤費(fèi)用 fees to be apportioned 45 1521 持有至到期投資 hold investment due 46 1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve 47 1523 可供出售金融資產(chǎn) financial assets available for sale 48 1524 長(zhǎng)期股權(quán)投資 longterm stock ownership investment 49 1525 長(zhǎng)期股權(quán)投資減值準(zhǔn)備 longterm stock ownership investment reduction reserve 50 1526 投資性房地產(chǎn) investment real eastate 51 1531 長(zhǎng)期應(yīng)收款 longterm account receivable 52 1541 未實(shí)現(xiàn)融資收益 unrealized financing ine 54 1601 固定資產(chǎn) permanent assets 55 1602 累計(jì)折舊 accumulated depreciation 56 1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物資 engineer material 59 1606 固定資產(chǎn)清理 disposal of fixed assets 60 1611 融資租賃資產(chǎn) 租賃專(zhuān)用 financial leasing assets exclusively for leasing 61 1612 未擔(dān)保余值 租賃專(zhuān)用 unguaranteed residual value exclusively for leasing 62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專(zhuān)用 productive living assets exclusively for agriculture 63 1622 生產(chǎn)性生物資產(chǎn)累計(jì)折舊 農(nóng)業(yè)專(zhuān)用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專(zhuān)用 nonprofit living assets exclusively for agriculture 65 1631 油氣資產(chǎn) 石油天然氣開(kāi)采專(zhuān)用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累計(jì)折耗 石油天然氣開(kāi)采專(zhuān)用 accumulated depletion exclusively for oil and gas exploitation 67 1701 無(wú)形資產(chǎn) intangible assets 68 1702 累計(jì)攤銷(xiāo) accumulated amortization 69 1703 無(wú)形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve 70 1711 商譽(yù) business reputation 71 1801 長(zhǎng)期待攤費(fèi)用 longterm deferred expenses 72 1811 遞延所得稅資產(chǎn) deferred ine tax assets 73 1901 待處理財(cái)產(chǎn)損溢 waiting assets profit and loss二、負(fù)債類(lèi) debt group2001 短期借款 shortterm loan 81 2101 交易性金融負(fù)債 transaction financial liabilities 83 2201 應(yīng)付票據(jù) notes payable 84 2202 應(yīng)付賬款 account payable 85 2205 預(yù)收賬款 item received in advance 86 2211 應(yīng)付職工薪酬 employee pay payable 87 2221 應(yīng)交稅費(fèi) tax payable 88 2231 應(yīng)付股利 dividend payable 89 2232 應(yīng)付利息 interest payable 90 2241 其他應(yīng)付款 other account payable 97 2401 預(yù)提費(fèi)用 withholding expenses 98 2411 預(yù)計(jì)負(fù)債 estimated liabilities 99 2501 遞延收益 deferred ine 100 2601 長(zhǎng)期借款 money borrowed for long term 101 2602 長(zhǎng)期債券 longterm bond 106 2801 長(zhǎng)期應(yīng)付款 longterm account payable 107 2802 未確認(rèn)融資費(fèi)用 unacknowledged financial charges 108 2811 專(zhuān)項(xiàng)應(yīng)付款 special accounts payable 109 2901 遞延所得稅負(fù)債 deferred ine tax liabilities三、共同類(lèi)3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期項(xiàng)目 arbitrage project四、所有者權(quán)益類(lèi)4001 實(shí)收資本 paidup capital 116 4002 資本公積 contributed surplus 117 4101 盈余公積 earned surplus 119 4103 本年利潤(rùn) profit for the current year 120 4104 利潤(rùn)分配 allocation of profits 121 4201 庫(kù)存股 treasury stock五、成本類(lèi)5001 生產(chǎn)成本 production cost 123 5101 制造費(fèi)用 cost of production 124 5201 勞務(wù)成本 service cost 125 5301 研發(fā)支出 research and development expenditures 126 5401 工程施工 建造承包商專(zhuān)用 engineering construction exclusively for construction contractor 127 5402 工程結(jié)算 建造承包商專(zhuān)用 engineering settlement exclusively for construction contractor 128 5403 機(jī)械作業(yè) 建造承包商專(zhuān)用 mechanical operation exclusively for construction contractor六、損益類(lèi)6001 主營(yíng)業(yè)務(wù)收入main business ine 130 6011 利息收入 金融共用 interest ine financial sharing 135 6051 其他業(yè)務(wù)收入 other business ine 136 6061 匯兌損益 金融專(zhuān)用 exchange gain or loss exclusively for finance 137 6101 公允價(jià)值變動(dòng)損益 sound value flexible loss and profit 138 6111 投資收益 ine on investment 142 6301 營(yíng)業(yè)外收入 nonrevenue receipt 143 6401 主營(yíng)業(yè)務(wù)成本 main business cost 144 6402 其他業(yè)務(wù)支出 other business expense 145 6405 營(yíng)業(yè)稅金及附加 business tariff and annex 146 6411 利息支出 金融共用 interest expense financial sharing 155 6601 銷(xiāo)售費(fèi)用 marketing cost 156 6602 管理費(fèi)用 managing cost 157 6603 財(cái)務(wù)費(fèi)用 financial cost 158 6604 勘探費(fèi)用 exploration expense 159 6701 資產(chǎn)減值損失 loss from asset devaluation 160 6711 營(yíng)業(yè)外支出 nonoperating expense 161 6801 所得稅 ine tax 162 6901 以前損益調(diào)整prior year profit and loss adjustment