中国会计科目中英文对照 （损益类）

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五、损益类
Profit and loss

收入
Income

业务收入
OPERATING INCOME

5101 主营业务收入 Prime operating revenue

产品销售收入 Sales revenue

服务收入
Service revenue

5102 其他业务收入 Other operating revenue

材料销售
Sales materials

代购代售


包装物出租
Wrappage lease

出让资产使用权收入 Remise right of assets revenue

返还所得税
Reimbursement of income tax

其他收入
Other revenue

5201 投资收益
Investment income

短期投资收益 Current investment income

长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

5203 补贴收入
Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country

其他补贴收入 Other subsidize revenue

5301 营业外收入
NON-OPERATING INCOME

非货币****易收益 Non-cash deal income

现金溢余
Cash overage

处置固定资产净收益 Net income on disposal of fixed assets

出售无形资产收益 Income on sales of intangible assets


固定资产盘盈 Fixed assets inventory profit

罚款净收入
Net amercement income

支出
Outlay

业务支出
Revenue charges

5401 主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本
Cost of service

5402 主营业务税金及附加 Tax and associate charge

营业税
Sales tax

消费税
Consumption tax

城市维护建设税 Tax for maintaining and building cities

资源税
Resources tax

土地增值税
Increment tax on land value

5405 其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge

费用
Expenses

5501 营业费用
Operating expenses

代销手续费
Consignment commission charge

运杂费
Transpotation

保险费
Insurance premium

展览费
Exhibition fees

广告费
Advertising fees

5502 管理费用
Adminisstrative expenses

职工工资
Staff Salaries

修理费
Repair charge

低值易耗摊销 Article of consumption

办公费
Office allowance

差旅费
Travelling expense

工会经费
Labour union expenditure

研究与开发费 Research and development expense

福利费
Employee benefits/welfare

职工教育经费 Personnel education

待业保险费
Unemployment insurance

劳动保险费
Labour insurance

医疗保险费
Medical insurance

会议费
Coferemce

聘请中介机构费 Intermediary organs

咨询费
Consult fees

诉讼费
Legal cost

业务招待费
Business entertainment

技术转让费
Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费
Pollution discharge fees

房产税
Housing property tax

车船使用税
Vehicle and vessel usage license plate tax(VVULPT)

土地使用税
Tenure tax

印花税
Stamp tax

5503 财务费用
Finance charge

利息支出
Interest exchange

汇兑损失
Foreign exchange loss

各项手续费
Charge for trouble

各项专门借款费用 Special-borrowing cost

5601 营业外支出
Nonbusiness expenditure

捐赠支出
Donation outlay

减值准备金
Depreciation reserves

非常损失
Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets

出售无形资产损失 Loss on sales of intangible assets


固定资产盘亏 Fixed assets inventory loss

债务重组损失 Loss on arrangement

罚款支出
Amercement outlay

5701 所得税
Income tax

以前年度损益调整 Prior year income adjustment

xfhua

补充一下：资产类 Assets

流动资产 Current assets
　　 货币资金 Cash and cash equivalents
　　 1001 现金 Cash
　　 1002 银行存款 Cash in bank
　　 1009 其他货币资金 Other cash and cash equivalents
　　 '100901 外埠存款 Other city Cash in bank
　　 '100902 银行本票 Cashier's cheque
　　 '100903 银行汇票 Bank draft
　　 '100904 信用卡 Credit card
　　 '100905 信用证保证金 L/C Guarantee deposits
　　 '100906 存出投资款 Refundable deposits
　　 1101 短期投资 Short-term investments
　　 '110101 股票 Short-term investments - stock
　　 '110102 债券 Short-term investments - corporate bonds
　　 '110103 基金 Short-term investments - corporate funds
　　 '110110 其他 Short-term investments - other
　　 1102 短期投资跌价准备 Short-term investments falling price reserves
　　 应收款 Account receivable
　　 1111 应收票据 Note receivable
　　 银行承兑汇票 Bank acceptance
　　 商业承兑汇票 Trade acceptance
　　 1121 应收股利 Dividend receivable
　　 1122 应收 利息 Interest receivable
　　 1131 应收账款 Account receivable
　　 1133 其他应收款 Other notes receivable
　　 1141 坏账准备 Bad debt reserves
　　 1151 预付账款 Advance money
　　 1161 应收补贴款 Cover deficit by state subsidies of receivable
　　 库存资产 Inventories
　　 1201 物资采购 Supplies purchasing
　　 1211 原材料 Raw materials
　　 1221 包装物 Wrappage
　　 1231 低值易耗品 Low-value consumption goods
　　 1232 材料成本差异 Materials cost variance
　　 1241 自制半成品 Semi-Finished goods
　　 1243 库存 商品 Finished goods
　　 1244 商品进销差价 Differences between purchasing and selling price
　　 1251 委托加工物资 Work in process - outsourced
　　 1261 委托代销商品 Trust to and sell the goods on a commission basis
　　 1271 受托代销商品 Commissioned and sell the goods on a commission basis
　　 1281 存货跌价准备 Inventory falling price reserves
　　 1291 分期收款发出商品 Collect money and send out the goods by stages
　　 1301 待摊费用 Deferred and prepaid expenses
　　 长期投资 Long-term investment
　　 1401 长期股权投资 Long-term investment on stocks
　　 '140101 股票投资 Investment on stocks
　　 '140102 其他股权投资 Other investment on stocks