【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 Other tax and associate charge 費用 Expenses5501 營業(yè)費用 Operating expenses 代銷手續(xù)費 Consignment mission charge 運雜費 Transpotation 保險費 Insurance premium 展覽費 Exhibition fees 廣告費 Advertising fees5502 管理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge低值易耗攤銷 Article of consumption 辦公費 Office allowance 差旅費 Travelling expense 工會經(jīng)費 Labour union expenditure 研究與開發(fā)費 Research and development expense 福利費 Employee benefits/welfare 職工教育經(jīng)費 Personnel education待業(yè)保險費 Unemployment insurance 勞動保險費 Labour insurance 醫(yī)療保險費 Medical insurance 會議費 Coferemce 聘請中介機(jī)構(gòu)費 Intermediary organs 咨詢費 Consult fees 訴訟費 Legal cost業(yè)務(wù)招待費 Business entertainment 技術(shù)轉(zhuǎn)讓費 Technology transfer fees 礦產(chǎn)資源補(bǔ)償費 Mineral resources pensation fees 排污費 Pollution discharge fees 房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財務(wù)費用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項手續(xù)費 Charge for trouble 各項專門借款費用 Specialborrowing cost 5601 營業(yè)外支出 Nonbusiness expenditure 捐贈支出 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 出售無形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 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：新會計準(zhǔn)則 中英文會計科目對照表新會計準(zhǔn)則 中英文會計科目對照表 20080811 06:31 中英文會計科目對照表中英文會計科目對照表如下:會計科目中英對照表會 計 科 目 accounting subject順序號serial number編號code number會計科目名稱accounting subject會計科目適用范圍accounting subject range of application一、資產(chǎn)類 1 1001庫存現(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 procurement of materials 29 1402 在途物資 materials in transit 30 1403 原材料 raw materials 32 1406 庫存商品 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 存貨跌價準(zhǔn)備 reserve against stock price declining 43 1501 待攤費用 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 長期股權(quán)投資 longterm stock ownership investment 49 1525 長期股權(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 長期應(yīng)收款 longterm account receivable 52 1541 未實現(xiàn)融資收益 unrealized financing ine 54 1601 固定資產(chǎn) permanent assets 55 1602 累計折舊 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) 租賃專用 financial leasing assets exclusively for leasing 61 1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing 62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture 63 1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 nonprofit living assets exclusively for agriculture 65 1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation 67 1701 無形資產(chǎn) intangible assets 68 1702 累計攤銷 accumulated amortization 69 1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve 70 1711 商譽(yù) business reputation 71 1801 長期待攤費用 longterm deferred expenses 72 1811 遞延所得稅資產(chǎn) deferred ine tax assets 73 1901 待處理財產(chǎn)損溢 waiting assets profit and loss二、負(fù)債類 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 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)提費用 withholding expenses 98 2411 預(yù)計負(fù)債 estimated liabilities 99 2501 遞延收益 deferred ine 100 2601 長期借款 money borrowed for long term 101 2602 長期債券 longterm bond 106 2801 長期應(yīng)付款 longterm account payable 107 2802 未確認(rèn)融資費用 unacknowledged financial charges 108 2811 專項應(yīng)付款 special accounts payable 109 2901 遞延所得稅負(fù)債 deferred ine tax liabilities三、共同類3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期項目 arbitrage project四、所有者權(quán)益類4001 實收資本 paidup capital 116 4002 資本公積 contributed surplus 117 4101 盈余公積 earned surplus 119 4103 本年利潤 profit for the current year 120 4104 利潤分配 allocation of profits 121 4201 庫存股 treasury stock五、成本類5001 生產(chǎn)成本 production cost 123 5101 制造費用 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 建造承包商專用 engineering construction exclusively for construction contractor 127 5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor 128 5403 機(jī)械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor六、損益類6001 主營業(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 金融專用 exchange gain or loss exclusively for finance 137 6101 公允價值變動損益 sound value flexible loss and profit 138 6111 投資收益 ine on investment 142 6301 營業(yè)外收入 nonrevenue receipt 143 6401 主營業(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 銷售費用 marketing cost 156 6602 管理費用 managing cost 157 6603 財務(wù)費用 financial cost 158 6604 勘探費用 exploration expense 159 6701 資產(chǎn)減值損失 loss from asset devaluation 160 6711 營業(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