会计词汇C
other cash and cash equivalents 1118 其它现金及 约当现金
short-term investments-short-term notes and bills 1122 短期投资-短期票券
short-term investments-government bonds 1123短期投资-政府债券
short-term investments-beneficiary certificates 1124短期投资-受益凭证
short-term investments-corporate bonds 1125短期投资-公司债
allowance for reduction of short-term investment to market 1129备抵短期投资跌价损失
notes receivable-related parties 1137 应收票据-关系人
allowance for uncollectible accounts-notes receivable 1139 备抵呆帐 -应收票据
installment accounts receivable 1142 应收分期帐款
accounts receivable-related parties 1147 应收帐款-关系人
allowance for uncollectible accounts-accounts receivable 1149 备抵呆帐 -应收帐款
forward exchange contract receivable 1181应收出售远汇款
forward exchange contract receivable-foreign currencies 1182 应收远汇款-外币
discount on forward ex-change contract 1183 买卖远汇折价
other receivables-related parties 1187 其它应收款-关系人
allowance for uncollectible accounts-other receivables 1189 备抵呆帐-其它应收款
allowance for reduction of inventory to market 1219备抵存货跌价损失
materials and supplies in transit 1228 在途原物料
allowance for reduction of inventory to market 1229 备抵存货跌价损失
excess VAT paid (or overpaid VAT) 1282 留抵税额
certificate of deposit-restricted 1287 受限制存款
deferred foreign exchange losses 1292 递延兑换损失
owners'(stockholders') current account 1293 业主(股东)往来
funds and long-term investments 13 基金及长期投资
redemption fund (or sinking fund) 1311 偿债基金
fund for improvement and expansion 1312 改良及扩充基金
long-term real estate in-vestments 1323 长期不动产投资
cash surrender value of life insurance 1324 人寿保险现金解约价值
allowance for excess of cost over market value of long-term investments 1329 备抵长期投资跌价损失
property , plant, and equipment 14~ 15 固定资产
land improvements-revaluation increments 1428土地改良物-重估增值
accumulated depreciation-land improvements 1429 累积折旧-土地改良物
buildings-revaluation increments 1438 房屋及建物-重估增值
accumulated depreciation-buildings 1439 累积折旧-房屋及建物
machinery-revaluation increments 1448机(器)具-重估增值
accumulated depreciation-machinery 1449 累积折旧-机(器)具
accumulated depreciation-leased assets 1519 累积折旧-租赁资产
accumulated depreciation-leasehold improvements 1529 累积折旧-租赁权益改良
construction in progress and prepayments for equipment 156 未完工程及预付购置设备款
miscellaneous property, plant, and 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-revaluation increments 1588杂项固定资产-重估增值
accumulated depreciation-miscellaneous property, plant, and equipment 1589 累积折旧-杂项固定资产
natural resources-revaluation increments 1618 天然资源-重估增值
accumulated depletion-natural resources 1619 累积折耗-天然资源
long-term notes , accounts and overdue receivables 184 长期应收票据及款项与催收帐款
long-term notes, accounts and overdue receivables-related parties 1847长期应收票据及款项与催收帐款-关系人
allowance for uncollectible accounts-long-term notes, accounts and overdue receivables 1849备抵呆帐-长期应收票据及款项与催收帐款
assets leased to others-incremental value from revaluation 1858 出租资产-重估增值
accumulated depreciation-assets leased to others 1859 累积折旧-出租资产
certificate of deposit-restricted 1881 受限制存款
short-term borrowings-employees 2115 短期借款-员工
short-term borrowings-related parties 2117短期借款-关系人
short-term notes and bills payable 212 应付短期票券
other short-term notes and bills payable 2128 其它应付短期票券
discount on short-term notes and bills payable 2129应付短期票券折价
accounts payable-related parties 2147 应付帐款-关系人
forward exchange contract payable 2181 应付购入远汇款
forward exchange contract payable-foreign currencies 2182 应付远汇款-外币
premium on forward exchange contract 2183 买卖远汇溢价
payables on land and building purchased 2184 应付土地房屋款
compensation payable to directors and supervisors 2193 应付董监事酬劳
sales revenue received in advance 2261 预收货款
long-term liabilities-current portion 227 一年或一营业周期内到期长期负债
corporate bonds payable-current portion 2271 一年或一营业周期内到期公司债
long-term loans payable-current portion 2272 一年或一营业周期内到期长期借款
long-term notes and accounts payable due within one year or one operating cycle 2273一年或一营业周期内到期长期应付票据及款项
long-term notes and accounts payables to related parties-current portion 2277一年或一营业周期内到期长期应付票据及款项-关系人
other long-term lia-bilities-current portion 2278其它一年或一营业周期内到期长期负债
deferred income tax liabilities 2291 递延所得税负债
other current liabilities-others 2298 其它流动负债-其它
premium(discount) on corporate bonds payable 2319 应付公司债溢(折)价
long-term loans payable-employees 2325 长期借款-员工
long-term loans payable-related parties 2327 长期借款-关系人
long-term notes and accounts payable 233 长期应付票据及款项
long-term capital lease liabilities 2333长期应付租赁负债
Long-term notes and accounts payable-related parties 2337 长期应付票据及款项-关系人
accrued liabilities for land value increment tax 234 估计应付土地增值税
estimated accrued land value incremental tax pay-able 2341 估计应付土地增值税
other long-term liabilities-other 2388 其它长期负债-其它
deferred income tax liabilities 2814递延所得税负债
miscellaneous liabilities-other 2888 杂项负债-其它
stock dividends to be distributed 3114 待分配股票股利
paid-in capital in excess of par 321 股票溢价
paid-in capital in excess of par-common stock 3211 普通股股票溢价
paid-in capital in excess of par-preferred stock 3212 特别股股票溢价
capital surplus from assets revaluation 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 gain on disposal of assets 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 business combination 325 合并公积
capital surplus from business combination 3251 合并公积
other additional paid-in capital 328 其它资本公积
additional paid-in capital from investee under equity method 3281 权益法长期股权投资资本公积
additional paid-in capital-treasury stock trans-actions 3282 资本公积-库藏股票交易
retained earnings (accumulated deficit) 33 保留盈余(或累积亏损)
improvement and expansion reserve 3322 改良扩充准备
special reserve for redemption of liabilities 3323偿债准备
retained earnings-unappropriated (or accumulated deficit) 335 未分配盈余(或累积亏损)
net income or loss for current period 3353 本期损益
unrealized loss on market value decline of long-term equity investments 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
cumulative translation adjustment 342累积换算调整数
cumulative translation adjustments 3421累积换算调整数
net loss not recognized as pension cost 343未认列为退休金成本之净损失
net loss not recognized as pension costs 3431 未认列为退休金成本之净损失
charges on purchased merchandise 5124 进货折让
repair(s) and maintenance (expense ) 5157 修缮费
manufacturing overhead-outsourced 5163 加工费
repair(s) and maintenance (expense) 6157 修缮费
advertisement expense, advertisement 6159 广告费
general & administrative expenses 62 管理及总务费用
general & administrative expenses 625~628 管理及总务费用
repair(s) and maintenance (expense) 6257 修缮费
advertisement expense, advertisement 6259 广告费
research and development expense 6274 研究发展费用
other general and administrative expenses 6288 其它管理及总务费用
research and development expenses 63 研究发展费用
research and development expenses 635~638 研究发展费用
repair(s) and maintenance (expense) 6357 修缮费
other research and development expenses 6378 其它研究发展费用
non-operating revenue and expenses, other income(expense) 7 营业外收入及费用
investment income recognized under equity method 7121 权益法认列之投资收益
gain on market price recovery of short-term investment 7123 短期投资市价回升利益
gain on disposal of investments 714 处分投资收益
gain on disposal of investments 7141处分投资收益
gain from price recovery of inventory 7486 存货跌价回升利益
other non-operating revenue-other items 7488 其它营业外收入-其它
investment loss recog-nized under equity method 7521 权益法认列之投资损失
unrealized loss on reduction of short-term investments to market 7523 短期投资未实现跌价损失
loss on disposal of investments 754 处分投资损失
loss on disposal of investments 7541 处分投资损失
loss for market price decline and obsolete and slow-moving inventories 7886 存货跌价及呆滞损失
other non-operating expenses-other 7888 其它营业外费用-其它
income tax expense (or benefit) 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)
gain(loss) from discontinued operations 91 停业部门损益
income(loss) from operations of discontinued segments 911停业部门损益-停业前营业损益
income(loss) from operations of discontinued segment 9111 停业部门损益-停业前营业损益
gain(loss) from disposal of discontinued segments 912 停业部门损益-处分损益
gain(loss) from disposal of discontinued segment 9121停业部门损益-处分损益
cumulative effect of changes in accounting principles 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
assets 1 资产
current assets 11~ 12 流动资产
cash and cash equivalents 111 现金及约当现金
cash on hand 1111 库存现金
petty cash/revolving funds 1112 零用金/周转金
cash in banks 1113银行存款
cash in transit 1116 在途现金
cash equivalents 1117 约当现金
short-term investment 112 短期投资
short-term investments-stock 1121 短期投资-股票
short-term investments-other 1128 短期投资-其它
notes receivable 113 应收票据
notes receivable 1131 应收票据
discounted notes receivable 1132 应收票据贴现
other notes receivable 1138其它应收票据
accounts receivable 114 应收帐款
accounts receivable 1141 应收帐款
other receivables 118 其它应收款
earned revenue receivable 1184 应收收益
income tax refund receivable 1185 应收退税款
other receivables-other 1188 其它应收款-其它
inventories 121~122 存货
merchandise inventory 1211 商品存货
consigned goods 1212 寄销商品
goods in transit 1213在途商品
finished goods 1221 制成品
consigned finished goods 1222 寄销制成品
by-products 1223 副产品
work in process 1224在制品
work in process-outsourced 1225 委外加工
raw materials 1226 原料
supplies 1227 物料
prepaid expenses 125 预付费用
prepaid payroll 1251 预付薪资
prepaid rents 1252 预付租金
prepaid insurance 1253预付保险费
office supplies 1254 用品盘存
prepaid income tax 1255 预付所得税
other prepaid expenses 1258 其它预付费用
prepayments 126 预付款项
prepayment for purchases 1261 预付货款
other prepayments 1268 其它预付款项
other current assets 128~129 其它流动资产
VAT paid ( or input tax) 1281 进项税额
temporary payments 1283 暂付款
payment on behalf of others 1284 代付款
advances to employees 1285 员工借支
refundable deposits 1286 存出保证金
deferred income tax assets 1291 递延所得税资产
current account with others 1294 同业往来
other current assets-other 1298 其它流动资产-其它
funds 131 基金
contingency fund 1313意外损失准备基金
pension fund 1314 退休基金
other funds 1318 其它基金
long-term investments 132 长期投资
long-term equity investments 1321 长期股权投资
long-term bond investments 1322 长期债券投资
other long-term investments 1328 其它长期投资
land 141土地
land 1411 土地
land-revaluation increments 1418土地-重估增值
land improvements 142 土地改良物
land improvements 1421 土地改良物
buildings 143 房屋及建物
buildings 1431 房屋及建物
machinery and equipment 144~146 机(器)具及设备
machinery 1441 机(器)具
leased assets 151 租赁资产
leased assets 1511 租赁资产
leasehold improvements 152 租赁权益改良
leasehold improvements 1521 租赁权益改良
construction in progress 1561 未完工程
prepayment for equipment 1562 预付购置设备款
depletable assets 16 递耗资产
depletable assets 161 递耗资产
natural resources 1611 天然资源
intangible assets 17 无形资产
trademarks 171 商标权
trademarks 1711 商标权
patents 172 专利权
patents 1721专利权
franchise 173 特许权
franchise 1731 特许权
copyright 174 著作权
copyright 1741 著作权
computer software 175 计算机软件
computer software cost 1751 计算机软件
goodwill 176 商誉
goodwill 1761 商誉
organization costs 177 开办费
organization costs 1771 开办费
other intangibles 178 其它无形资产
deferred pension costs 1781 递延退休金成本
leasehold improvements 1782 租赁权益改良
other intangible assets-other 1788其它无形资产-其它
other assets 18 其它资产
deferred assets 181 递延资产
deferred bond issuance costs 1811债券发行成本
long-term prepaid rent 1812 长期预付租金
long-term prepaid insurance 1813 长期预付保险费
deferred income tax assets 1814递延所得税资产
prepaid pension cost 1815预付退休金
other deferred assets 1818 其它递延资产
idle assets 182 闲置资产
idle assets 1821 闲置资产
long-term notes receivable 1841 长期应收票据
long-term accounts receivable 1842 长期应收帐款
overdue receivables 1843 催收帐款
other long-term receivables 1848 其它长期应收款项
assets leased to others 185 出租资产
assets leased to others 1851 出租资产
refundable deposit 186 存出保证金
refundable deposits 1861 存出保证金
miscellaneous assets 188 杂项资产 
miscellaneous assets-other 1888杂项资产-其它
liabilities 2 负债
current liabilities 21~ 22 流动负债
short-term borrowings(debt) 211 短期借款
bank overdraft 2111 银行透支
bank loan 2112 银行借款
short-term borrowings-owners 2114 短期借款-业主
short-term borrowings-other 2118 短期借款-其它
commercial paper payable 2121 应付商业本票
bank acceptance 2122银行承兑汇票
notes payable 213 应付票据
notes payable 2131 应付票据
notes payable-related parties 2137 应付票据-关系人
other notes payable 2138其它应付票据
accounts pay able 214 应付帐款
accounts payable 2141 应付帐款
income taxes payable 216 应付所得税
income tax payable 2161 应付所得税
accrued expenses 217 应付费用
accrued payroll 2171 应付薪工
accrued rent payable 2172 应付租金
accrued interest payable 2173 应付利息
accrued VAT payable 2174 应付营业税
accrued taxes payable-other 2175 应付税捐-其它
other accrued expenses payable 2178 其它应付费用
other payables 218~219 其它应付款
Payables on equipment 2185应付设备款
other payables-related parties 2187 其它应付款-关系人
dividend payable 2191 应付股利
bonus payable 2192 应付红利
other payables-other 2198其它应付款-其它
advance receipts  226 预收款项
revenue received in advance 2262 预收收入
other advance receipts 2268 其它预收款
other current liabilities 228~229 其它流动负债
VAT received(or output tax) 2281 销项税额
temporary receipts 2283 暂收款
receipts under custody 2284 代收款
estimated warranty liabilities 2285估计售后服务/保固负债
deferred foreign exchange gain 2292 递延兑换利益
owners' current account 2293 业主(股东)往来
current account with others 2294 同业往来
long-term liabilities 23 长期负债
corporate bonds payable 231 应付公司债
corporate bonds payable 2311 应付公司债
long-term loans payable 232 长期借款
long-term loans payable-bank 2321 长期银行借款
long-term loans payable-owners 2324 长期借款-业主
long-term loans payable-other 2328 长期借款-其它
long-term notes payable 2331长期应付票据
long-term accounts pay-able 2332 长期应付帐款
other long-term payables 2338 其它长期应付款项
accrued pension liabilities 235 应计退休金负债
accrued pension liabilities 2351 应计退休金负债
other long-term liabilities 238 其它长期负债
other liabilities 28 其它负债
deferred liabilities 281 递延负债
deferred revenue 2811 递延收入
other deferred liabilities 2818 其它递延负债
deposits received 286 存入保证金
guarantee deposit received 2861 存入保证金
miscellaneous liabilities 288 杂项负债
owners' equity 3 业主权益
capital 31 资本
capital 311 资本(或股本)
capital-common stock 3111 普通股股本
capital-preferred stock 3112 特别股股本
capital collected in advance 3113 预收股本
capital 3115 资本
additional paid-in capital 32 资本公积
donated surplus 326 受赠公积
donated surplus 3261受赠公积
legal reserve 331法定盈余公积
legal reserve 3311法定盈余公积
special reserve 332特别盈余公积
contingency reserve 3321意外损失准备
other special reserve 3328 其它特别盈余公积
accumulated profit or loss 3351 累积盈亏
prior period adjustments 3352 前期损益调整
equity adjustments 34 权益调整
treasury stock 35 库藏股
treasury stock 351 库藏股
treasury stock 3511 库藏股
minority interest 36 少数股权
minority interest 361 少数股权
minority interest 3611 少数股权
operating revenue 4 营业收入
sales revenue 41 销货收入
sales revenue 411 销货收入
sales revenue 4111 销货收入
installment sales revenue 4112 分期付款销货收入
sales return 417 销货退回
sales return 4171 销货退回
sales allowances 419 销货折让
sales discounts and allowances 4191销货折让
service revenue 46 劳务收入
service revenue 461 劳务收入
service revenue 4611 劳务收入
agency revenue 47 业务收入
agency revenue 471 业务收入
agency revenue 4711业务收入
other operating revenue 48 其它营业收入
other operating revenue 488 其它营业收入-其它
other operating revenue-other 4888其它营业收入-其它
operating costs 5 营业成本
cost of goods sold 51 销货成本
cost of goods sold 511 销货成本
cost of goods sold 5111 销货成本
installment cost of goods sold 5112 分期付款销货成本
purchases 512 进货
purchases 5121 进货
purchase expenses 5122 进货费用
purchase returns 5123进货退出
materials purchased 513进料
material purchased 5131 进料
charges on purchased material 5132 进料费用
material purchase returns 5133 进料退出
material purchase allowances 5134 进料折让
direct labor 514 直接人工
direct labor 5141 直接人工
manufacturing overhead 515~518 制造费用
indirect labor 5151 间接人工
rent expense, rent 5152 租金支出
office supplies (expense) 5153 文具用品
travelling expense, travel 5154旅费
shipping expenses, freight 5155 运费
postage (expenses) 5156 邮电费
packing expenses 5158包装费
utilities (expense) 5161 水电瓦斯费
insurance (expense) 5162 保险费
taxes 5166 税捐
depreciation expense 5168折旧
various amortization 5169各项耗竭及摊提
meal (expenses) 5172 伙食费
employee benefits/welfare 5173职工福利
training (expense) 5176 训练费
indirect materials 5177 间接材料
other manufacturing expenses 5188 其它制造费用
ervice costs 56 劳务成本制
service costs 561 劳务成本
service costs 5611 劳务成本
gency costs 57 业务成本
agency costs 571 业务成本
agency costs 5711 业务成本
other operating costs 58 其它营业成本
other operating costs-other 588 其它营业成本-其它
other operating costs-other 5888其它营业成本-其它
operating expenses 6 营业费用
selling expenses 61 推销费用
selling expenses 615~618 推销费用
payroll expense 6151 薪资支出
rent expense, rent 6152 租金支出
office supplies (expense) 6153 文具用品
travelling expense, travel 6154 旅费
shipping expenses, freight 6155 运费
postage (expenses) 6156 邮电费
utilities (expense) 6161水电瓦斯费
insurance (expense) 6162 保险费
entertainment (expense) 6164 交际费
donation (expense) 6165 捐赠
taxes 6166 税捐
loss on uncollectible accounts 6167 呆帐损失
depreciation expense 6168折旧
various amortization 6169 各项耗竭及摊提
meal (expenses) 6172 伙食费
employee benefits/welfare 6173 职工福利
commission (expense) 6175佣金支出
training (expense) 6176 训练费
other selling expenses 6188 其它推销费用
payroll expense 6251 薪资支出
rent expense, rent 6252 租金支出
office supplies 6253 文具用品
travelling expense, travel 6254 旅费
shipping expenses,freight 6255 运费
postage (expenses) 6256 邮电费
utilities (expense) 6261 水电瓦斯费
insurance (expense) 6262 保险费
entertainment (expense) 6264 交际费
donation (expense) 6265 捐赠
taxes 6266 税捐
loss on uncollectible accounts 6267 呆帐损失
depreciation expensea 6268 折旧
various amortization 6269 各项耗竭及摊提
loss on export sales 6271 外销损失
meal (expenses) 6272伙食费
employee benefits/welfare 6273 职工福利
commission (expense) 6275 佣金支出
training (expense) 6276 训练费
professional service fees 6278 劳务费
payroll expense 6351 薪资支出
rent expense, rent 6352 租金支出
office supplies 6353文具用品
travelling expense, travel 6354 旅费
shipping expenses, freight 6355 运费
postage (expenses) 6356 邮电费
utilities (expense) 6361水电瓦斯费
insurance (expense) 6362保险费
entertainment (expense) 6364 交际费
taxes 6366 税捐
depreciation expense 6368 折旧
various amortization 6369 各项耗竭及摊提
meal (expenses) 6372 伙食费
employee benefits/welfare 6373 职工福利
training (expense) 6376 训练费
non-operating revenue 71~74 营业外收入
interest revenue 711 利息收入
interest revenue/income 7111 利息收入
investment income 712投资收益
dividends income 7122 股利收入
foreign exchange gain 713 兑换利益
foreign exchange gain 7131 兑换利益
gain on disposal of assets 715处分资产溢价收入
gain on disposal of assets 7151 处分资产溢价收入
other non-operating revenue 748 其它营业外收入
donation income 7481 捐赠收入
rent revenue/income 7482 租金收入
commission revenue/income 7483 佣金收入
revenue from sale of scraps 7484 出售下脚及废料收入
gain on physical inventory 7485 存货盘盈
gain on reversal of bad debts 7487坏帐转回利益
non-operating expenses 75~ 78 营业外费用
interest expense 751 利息费用
interest expense 7511 利息费用
investment loss 752 投资损失
foreign exchange loss 753 兑换损失
foreign exchange loss 7531 兑换损失
loss on disposal of assets 755 处分资产损失
loss on disposal of assets 7551 处分资产损失
other non-operating expenses 788 其它营业外费用
loss on work stoppages 7881 停工损失
casualty loss 7882 灾害损失
loss on physical inventory 7885 存货盘损
nonrecurring gain or loss 9 非经常营业损益
extraordinary gain or loss 92 非常损益
extraordinary gain or loss 921非常损益
extraordinary gain or loss 9211 非常损益
minority interest income 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
xiexindeboke   2010-02-14 10:18:46 评论:0   阅读:606   引用:0

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