Ⅰ 璇烽棶浼氳¤嫳璇鐨勪細璁＄戠洰鏈夊摢浜涘強涓鏂
涓銆 璧勪駭綾 Assets
嫻佸姩璧勪駭 Current assets
璐у竵璧勯噾 Cash and cash equivalents
1001 鐜伴噾 Cash
1002 閾惰屽瓨嬈 Cash in bank
1009 鍏朵粬璐у竵璧勯噾 Other cash and cash equivalents
100901 澶栧煚瀛樻 Other city Cash in bank
100902 閾惰屾湰紲 Cashier''s cheque
100903 閾惰屾眹紲 Bank draft
100904 淇＄敤鍗 Credit card
100905 淇＄敤璇佷繚璇侀噾 L/C Guarantee deposits
100906 瀛樺嚭鎶曡祫嬈 Refundable deposits
1101 鐭鏈熸姇璧 Short-term investments
110101 鑲＄エ Short-term investments - stock
110102 鍊哄埜 Short-term investments - corporate bonds
110103 鍩洪噾 Short-term investments - corporate funds
110110 鍏朵粬 Short-term investments - other
1102 鐭鏈熸姇璧勮穼浠峰噯澶 Short-term investments falling price reserves
搴旀敹嬈 Account receivable
1111 搴旀敹紲ㄦ嵁 Note receivable
閾惰屾壙鍏戞眹紲 Bank acceptance
鍟嗕笟鎵垮厬奼囩エ Trade acceptance
1121 搴旀敹鑲″埄 Dividend receivable
1122 搴旀敹鍒╂伅 Interest receivable
1131 搴旀敹璐︽ Account receivable
1133 鍏朵粬搴旀敹嬈 Other notes receivable
1141 鍧忚處鍑嗗 Bad debt reserves
1151 棰勪粯璐︽ Advance money
1161 搴旀敹琛ヨ創嬈 Cover deficit by state subsidies of receivable
搴撳瓨璧勪駭 Inventories
1201 鐗╄祫閲囪喘 Supplies purchasing
1211 鍘熸潗鏂 Raw materials
1221 鍖呰呯墿 Wrappage
1231 浣庡兼槗鑰楀搧 Low-value consumption goods
1232 鏉愭枡鎴愭湰宸寮 Materials cost variance
1241 鑷鍒跺崐鎴愬搧 Semi-Finished goods
1243 搴撳瓨鍟嗗搧 Finished goods
1244 鍟嗗搧榪涢攢宸浠 Differences between purchasing and selling price
1251 濮旀墭鍔犲伐鐗╄祫 Work in process - outsourced
1261 濮旀墭浠ｉ攢鍟嗗搧 Trust to and sell the goods on a commission basis
1271 鍙楁墭浠ｉ攢鍟嗗搧 Commissioned and sell the goods on a commission
basis
1281 瀛樿揣璺屼環鍑嗗 Inventory falling price reserves
1291 鍒嗘湡鏀舵懼彂鍑哄晢鍝 Collect money and send out the goods by stages
1301 寰呮憡璐圭敤 Deferred and prepaid expenses
闀挎湡鎶曡祫 Long-term investment
1401 闀挎湡鑲℃潈鎶曡祫 Long-term investment on stocks
140101 鑲＄エ鎶曡祫 Investment on stocks
140102 鍏朵粬鑲℃潈鎶曡祫 Other investment on stocks
1402 闀挎湡鍊烘潈鎶曡祫 Long-term investment on bonds
140201 鍊哄埜鎶曡祫 Investment on bonds
140202 鍏朵粬鍊烘潈鎶曡祫 Other investment on bonds
1421 闀挎湡鎶曡祫鍑忓煎噯澶 Long-term investments depreciation reserves
鑲℃潈鎶曡祫鍑忓煎噯澶 Stock rights investment depreciation reserves
鍊烘潈鎶曡祫鍑忓煎噯澶 Bcreditor''s rights investment depreciation reserves
1431 濮旀墭璐鋒 Entrust loans
143101 鏈閲 Principal
143102 鍒╂伅 Interest
143103 鍑忓煎噯澶 Depreciation reserves
1501 鍥哄畾璧勪駭 Fixed assets
鎴垮眿 Building
寤虹瓚鐗 Structure
鏈哄櫒璁懼 Machinery equipment
榪愯緭璁懼 Transportation facilities
宸ュ叿鍣ㄥ叿 Instruments and implement
1502 緔璁℃姌鏃 Accumulated depreciation
1505 鍥哄畾璧勪駭鍑忓煎噯澶 Fixed assets depreciation reserves
鎴垮眿銆佸緩絳戠墿鍑忓煎噯澶 Building/structure depreciation reserves
鏈哄櫒璁懼囧噺鍊煎噯澶 Machinery equipment depreciation reserves
1601 宸ョ▼鐗╄祫 Project goods and material
160101 涓撶敤鏉愭枡 Special-purpose material
160102 涓撶敤璁懼 Special-purpose equipment
160103 棰勪粯澶у瀷璁懼囨 Prepayments for equipment
160104 涓虹敓浜у噯澶囩殑宸ュ叿鍙婂櫒鍏 Preparative instruments and implement for
fabricate
1603 鍦ㄥ緩宸ョ▼ Construction-in-process
瀹夎呭伐紼 Erection works
鍦ㄥ畨瑁呰懼 Erecting equipment-in-process
鎶鏈鏀歸犲伐紼 Technical innovation project
澶т慨鐞嗗伐紼 General overhaul project
1605 鍦ㄥ緩宸ョ▼鍑忓煎噯澶 Construction-in-process depreciation reserves
1701 鍥哄畾璧勪駭娓呯悊 Liquidation of fixed assets
1801 鏃犲艦璧勪駭 Intangible assets
涓撳埄鏉 Patents
闈炰笓鍒╂妧鏈 Non-Patents
鍟嗘爣鏉 Trademarks, Trade names
钁椾綔鏉 Copyrights
鍦熷湴浣跨敤鏉 Tenure
鍟嗚獕 Goodwill
1805 鏃犲艦璧勪駭鍑忓煎噯澶 Intangible Assets depreciation reserves
涓撳埄鏉冨噺鍊煎噯澶 Patent rights depreciation reserves
鍟嗘爣鏉冨噺鍊煎噯澶 trademark rights depreciation reserves
1815 鏈紜璁よ瀺璧勮垂鐢 Unacknowledged financial charges
寰呭勭悊璐浜ф崯婧 Wait deal assets loss or income
1901 闀挎湡寰呮憡璐圭敤 Long-term deferred and prepaid expenses
1911 寰呭勭悊璐浜ф崯婧 Wait deal assets loss or income
191101寰呭勭悊嫻佸姩璧勪駭鎹熸孩 Wait deal intangible assets loss or income
191102寰呭勭悊鍥哄畾璧勪駭鎹熸孩 Wait deal fixed assets loss or income
浜屻佽礋鍊虹被 Liability
鐭鏈熻礋鍊 Current liability
2101 鐭鏈熷熸 Short-term borrowing
2111 搴斾粯紲ㄦ嵁 Notes payable
閾惰屾壙鍏戞眹紲 Bank acceptance
鍟嗕笟鎵垮厬奼囩エ Trade acceptance
2121 搴斾粯璐︽ Account payable
2131 棰勬敹璐︽ Deposit received
2141 浠ｉ攢鍟嗗搧嬈 Proxy sale goods revenue
2151 搴斾粯宸ヨ祫 Accrued wages
2153 搴斾粯紱忓埄璐 Accrued welfarism
2161 搴斾粯鑲″埄 Dividends payable
2171 搴斾氦紼庨噾 Tax payable
217101 搴斾氦澧炲肩◣ value added tax payable
21710101 榪涢」紼庨 Withholdings on VAT
21710102 宸蹭氦紼庨噾 Paying tax
21710103 杞鍑烘湭浜ゅ炲肩◣ Unpaid VAT changeover
21710104 鍑忓厤紼庢 Tax dection
21710105 閿欏圭◣棰 Substituted money on VAT
21710106 鍑哄彛閫紼 Tax reimbursement for export
21710107 榪涢」紼庨濊漿鍑 Changeover withnoldings on VAT
21710108 鍑哄彛鎶靛噺鍐呴攢浜у搧搴旂撼紼庨 Export dect domestic sales goods tax
21710109 杞鍑哄氫氦澧炲肩◣ Overpaid VAT changeover
21710110 鏈浜ゅ炲肩◣ Unpaid VAT
217102 搴斾氦钀ヤ笟紼 Business tax payable
217103 搴斾氦娑堣垂紼 Consumption tax payable
217104 搴斾氦璧勬簮紼 Resources tax payable
217105 搴斾氦鎵寰楃◣ Income tax payable
217106 搴斾氦鍦熷湴澧炲肩◣ Increment tax on land value payable
217107 搴斾氦鍩庡競緇存姢寤鴻劇◣ Tax for maintaining and building cities
payable
217108 搴斾氦鎴誇駭紼 Housing property tax payable
217109 搴斾氦鍦熷湴浣跨敤紼 Tenure tax payable
217110 搴斾氦杞﹁埞浣跨敤紼 Vehicle and vessel usage license plate
tax(VVULPT) payable
217111 搴斾氦涓浜烘墍寰楃◣ Personal income tax payable
2176 鍏朵粬搴斾氦嬈 Other fund in conformity with paying
2181 鍏朵粬搴斾粯嬈 Other payables
2191 棰勬彁璐圭敤 Drawing expense in advance
鍏朵粬璐熷 Other liabilities
2201 寰呰漿璧勪駭浠峰 Pending changerover assets value
2211 棰勮¤礋鍊 Anticipation liabilities
闀挎湡璐熷 Long-term Liabilities
2301 闀挎湡鍊熸 Long-term loans
涓騫村唴鍒版湡鐨勯暱鏈熷熸 Long-term loans e within one year
涓騫村悗鍒版湡鐨勯暱鏈熷熸 Long-term loans e over one year
2311 搴斾粯鍊哄埜 Bonds payable
231101 鍊哄埜闈㈠ Face value, Par value
231102 鍊哄埜婧浠 Premium on bonds
231103 鍊哄埜鎶樹環 Discount on bonds
231104 搴旇″埄鎮 Accrued interest
2321 闀挎湡搴斾粯嬈 Long-term account payable
搴斾粯鋙嶈祫縐熻祦嬈 Accrued financial lease outlay
涓騫村唴鍒版湡鐨勯暱鏈熷簲浠 Long-term account payable e within one year
涓騫村悗鍒版湡鐨勯暱鏈熷簲浠 Long-term account payable over one year
2331 涓撻」搴斾粯嬈 Special payable
涓騫村唴鍒版湡鐨勪笓欏瑰簲浠 Long-term special payable e within one year
涓騫村悗鍒版湡鐨勪笓欏瑰簲浠 Long-term special payable over one year
2341 閫掑歡紼庢 Deferral taxes
涓夈佹墍鏈夎呮潈鐩婄被 OWNERS'' EQUITY
璧勬湰 Capita
3101 瀹炴敹璧勬湰(鎴栬偂鏈) Paid-up capital(or stock)
瀹炴敹璧勬湰 Paicl-up capital
瀹炴敹鑲℃湰 Paid-up stock
3103 宸插綊榪樻姇璧 Investment Returned
鍏縐
3111 璧勬湰鍏縐 Capital reserve
311101 璧勬湰(鎴栬偂鏈)婧浠 Cpital(or Stock) premium
311102 鎺ュ彈鎹愯禒闈炵幇閲戣祫浜у噯澶 Receive non-cash donate reserve
311103 鑲℃潈鎶曡祫鍑嗗 Stock right investment reserves
311105 鎷ㄦ捐漿鍏 Allocate sums changeover in
311106 澶栧竵璧勬湰鎶樼畻宸棰 Foreign currency capital
311107 鍏朵粬璧勬湰鍏縐 Other capital reserve
3121 鐩堜綑鍏縐 Surplus reserves
312101 娉曞畾鐩堜綑鍏縐 Legal surplus
312102 浠繪剰鐩堜綑鍏縐 Free surplus reserves
312103 娉曞畾鍏鐩婇噾 Legal public welfare fund
312104 鍌ㄥ囧熀閲 Reserve fund
312105 浼佷笟鍙戝睍鍩洪噾 Enterprise expension fund
312106 鍒╂鼎褰掕繕鎶曡祫 Profits capitalizad on return of investment
鍒╂鼎 Profits
3131 鏈騫村埄娑 Current year profits
3141 鍒╂鼎鍒嗛厤 Profit distribution
314101 鍏朵粬杞鍏 Other chengeover in
31 鎻愬彇娉曞畾鐩堜綑鍏縐 Withdrawal legal surplus
314103 鎻愬彇娉曞畾鍏鐩婇噾 Withdrawal legal public welfare funds
314104 鎻愬彇鍌ㄥ囧熀閲 Withdrawal reserve fund
314105 鎻愬彇浼佷笟鍙戝睍鍩洪噾 Withdrawal reserve for business expansion
314106 鎻愬彇鑱屽伐濂栧姳鍙婄忓埄鍩洪噾 Withdrawal staff and workers'' bonus and
welfare fund
314107 鍒╂鼎褰掕繕鎶曡祫 Profits capitalizad on return of investment
314108 搴斾粯浼樺厛鑲¤偂鍒 Preferred Stock dividends payable
314109 鎻愬彇浠繪剰鐩堜綑鍏縐 Withdrawal other common accumulation fund
314110 搴斾粯鏅閫氳偂鑲″埄 Common Stock dividends payable
314111 杞浣滆祫鏈(鎴栬偂鏈)鐨勬櫘閫氳偂鑲″埄 Common Stock dividends change to
assets(or stock)
314115 鏈鍒嗛厤鍒╂鼎 Undistributed profit
鍥涖佹垚鏈綾 Cost
4101 鐢熶駭鎴愭湰 Cost of manufacture
410101 鍩烘湰鐢熶駭鎴愭湰 Base cost of manufacture
410102 杈呭姪鐢熶駭鎴愭湰 Auxiliary cost of manufacture
4105 鍒墮犺垂鐢 Manufacturing overhead
鏉愭枡璐 Materials
綆＄悊浜哄憳宸ヨ祫 Executive Salaries
濂栭噾 Wages
閫鑱岄噾 Retirement allowance
琛ヨ創 Bonus
澶栦繚鍔沖姟璐 Outsourcing fee
紱忓埄璐 Employee benefits/welfare
浼氳璐 Coferemce
鍔犵彮槨愯垂 Special ties
甯傚唴浜ら氳垂 Business traveling
閫氳璐 Correspondence
鐢佃瘽璐 Correspondence
姘寸數鍙栨殩璐 Water and Steam
紼庤垂 Taxes and es
縐熻祦璐 Rent
綆＄悊璐 Maintenance
杞﹁締緇存姢璐 Vehicles maintenance
娌規枡璐 Vehicles maintenance
鍩硅璐 Ecation and training
鎺ュ緟璐 Entertainment
鍥句功銆佸嵃鍒瘋垂 Books and printing
榪愯垂 Transpotation
淇濋櫓璐 Insurance premium
鏀浠樻墜緇璐 Commission
鏉傝垂 Sundry charges
鎶樻棫璐 Depreciation expense
鏈虹墿鏂欐秷鑰 Article of consumption
鍔沖姩淇濇姢璐 Labor protection fees
瀛ｈ妭鎬у仠宸ユ崯澶 Loss on seasonality cessation
4107 鍔沖姟鎴愭湰 Service costs
浜斻佹崯鐩婄被 Profit and loss
鏀跺叆 Income
涓氬姟鏀跺叆 OPERATING INCOME
5101 涓昏惀涓氬姟鏀跺叆 Prime operating revenue
浜у搧閿鍞鏀跺叆 Sales revenue
鏈嶅姟鏀跺叆 Service revenue
5102 鍏朵粬涓氬姟鏀跺叆 Other operating revenue
鏉愭枡閿鍞 Sales materials
浠ｈ喘浠ｅ敭
鍖呰呯墿鍑虹 Wrappage lease
鍑鴻╄祫浜т嬌鐢ㄦ潈鏀跺叆 Remise right of assets revenue
榪旇繕鎵寰楃◣ Reimbursement of income tax
鍏朵粬鏀跺叆 Other revenue
5201 鎶曡祫鏀剁泭 Investment income
鐭鏈熸姇璧勬敹鐩 Current investment income
闀挎湡鎶曡祫鏀剁泭 Long-term investment income
璁℃彁鐨勫旀墭璐鋒懼噺鍊煎噯澶 Withdrawal of entrust loans reserves
5203 琛ヨ創鏀跺叆 Subsidize revenue
鍥藉舵壎鎸佽ˉ璐存敹鍏 Subsidize revenue from country
鍏朵粬琛ヨ創鏀跺叆 Other subsidize revenue
5301 钀ヤ笟澶栨敹鍏 NON-OPERATING INCOME
闈炶揣甯佹т氦鏄撴敹鐩 Non-cash deal income
鐜伴噾婧浣 Cash overage
澶勭疆鍥哄畾璧勪駭鍑鏀剁泭 Net income on disposal of fixed assets
鍑哄敭鏃犲艦璧勪駭鏀剁泭 Income on sales of intangible assets
鍥哄畾璧勪駭鐩樼泩 Fixed assets inventory profit
緗氭懼噣鏀跺叆 Net amercement income
鏀鍑 Outlay
涓氬姟鏀鍑 Revenue charges
5401 涓昏惀涓氬姟鎴愭湰 Operating costs
浜у搧閿鍞鎴愭湰 Cost of goods sold
鏈嶅姟鎴愭湰 Cost of service
5402 涓昏惀涓氬姟紼庨噾鍙婇檮鍔 Tax and associate charge
钀ヤ笟紼 Sales tax
娑堣垂紼 Consumption tax
鍩庡競緇存姢寤鴻劇◣ Tax for maintaining and building cities
璧勬簮紼 Resources tax
鍦熷湴澧炲肩◣ Increment tax on land value
5405 鍏朵粬涓氬姟鏀鍑 Other business expense
閿鍞鍏朵粬鏉愭枡鎴愭湰 Other cost of material sale
鍏朵粬鍔沖姟鎴愭湰 Other cost of service
鍏朵粬涓氬姟紼庨噾鍙婇檮鍔犺垂 Other tax and associate charge
璐圭敤 Expenses
5501 钀ヤ笟璐圭敤 Operating expenses
浠ｉ攢鎵嬬畫璐 Consignment commission charge
榪愭潅璐 Transpotation
淇濋櫓璐 Insurance premium
灞曡堣垂 Exhibition fees
騫垮憡璐 Advertising fees
5502 綆＄悊璐圭敤 Adminisstrative expenses
鑱屽伐宸ヨ祫 Staff Salaries
淇鐞嗚垂 Repair charge
浣庡兼槗鑰楁憡閿 Article of consumption
鍔炲叕璐 Office allowance
宸鏃呰垂 Travelling expense
宸ヤ細緇忚垂 Labour union expenditure
鐮旂┒涓庡紑鍙戣垂 Research and development expense
紱忓埄璐 Employee benefits/welfare
鑱屽伐鏁欒偛緇忚垂 Personnel ecation
寰呬笟淇濋櫓璐 Unemployment insurance
鍔沖姩淇濋櫓璐 Labour insurance
鍖葷枟淇濋櫓璐 Medical insurance
浼氳璐 Coferemce
鑱樿蜂腑浠嬫満鏋勮垂 Intermediary organs
鍜ㄨ㈣垂 Consult fees
璇夎艱垂 Legal cost
涓氬姟鎷涘緟璐 Business entertainment
鎶鏈杞璁╄垂 Technology transfer fees
鐭誇駭璧勬簮琛ュ伩璐 Mineral resources compensation fees
鎺掓薄璐 Pollution discharge fees
鎴誇駭紼 Housing property tax
杞﹁埞浣跨敤紼 Vehicle and vessel usage license plate tax(VVULPT)
鍦熷湴浣跨敤紼 Tenure tax
鍗拌姳紼 Stamp tax
5503 璐㈠姟璐圭敤 Finance charge
鍒╂伅鏀鍑 Interest exchange
奼囧厬鎹熷け Foreign exchange loss
鍚勯」鎵嬬畫璐 Charge for trouble
鍚勯」涓撻棬鍊熸捐垂鐢 Special-borrowing cost
5601 钀ヤ笟澶栨敮鍑 Nonbusiness expenditure
鎹愯禒鏀鍑 Donation outlay
鍑忓煎噯澶囬噾 Depreciation reserves
闈炲父鎹熷け Extraordinary loss
澶勭悊鍥哄畾璧勪駭鍑鎹熷け Net loss on disposal of fixed assets
鍑哄敭鏃犲艦璧勪駭鎹熷け Loss on sales of intangible assets
鍥哄畾璧勪駭鐩樹簭 Fixed assets inventory loss
鍊哄姟閲嶇粍鎹熷け Loss on arrangement
緗氭炬敮鍑 Amercement outlay
5701 鎵寰楃◣ Income tax
浠ュ墠騫村害鎹熺泭璋冩暣 Prior year income adjustment
Ⅱ 費用類包括哪些科目
費用類包括主營業務成本、其他業務成本、營業稅金及附加、銷售費用、管理費用、財務費用、資產減值損失、營業外支出、所得稅費用和以前年度損益調整等。
在借貸記賬法下，費用類賬戶的借方登記增加額;貸方登記減少額。本期費用凈額在期末轉入本年利潤賬戶，用以計算當期損益，結轉後無余額。
1、成本類科目：成本類科目是反映成本費用和支出的，用於核算成本的發生和歸集情況，提供成本相關會計信息的會計科目。對成本費用和支出的不同內容進行分登，可以分為生產成本、製造費用、勞務成本和研發支出。
2、損益類科目具體包括：主營業務收入、其他業務收入、公允價值變動損益、投資收益、營業外收入、主營業務成本、主營業務稅金及附加、其他業務支出、銷售費用、管理費用、財務費用、資產減值損失、營業外支出、所得稅費用、以前年度損益調整等。
(2)英文費用類科目有哪些擴展閱讀：
1、成本類科目：成本類科目是反映成本費用和支出的，用於核算成本的發生和歸集情況，提供成本相關會計信息的會計科目。對成本費用和支出的不同內容進行分登，可以分為生產成本、製造費用、勞務成本和研發支出。
2、損益類科目具體包括：主營業務收入、其他業務收入、公允價值變動損益、投資收益、營業外收入、主營業務成本、主營業務稅金及附加、其他業務支出、銷售費用、管理費用、財務費用、資產減值損失、營業外支出、所得稅費用、以前年度損益調整等。
環球青藤友情提示:以上就是[ 費用類包括哪些科目? ]問題的解答,希望能夠幫助到大家！
Ⅲ prepaid expenses在會計中是什麼意思
prepaid expenses待攤費用;預付費用; 預付開支;
在會計學中，預付類的科目（如待攤費用）屬於資產類科目，而不屬於費用類項目。
就待攤費用而言，在貨物或服務的大部分風險（超過50%）讓渡到己方之前，預付賬款不能轉入最終核算。也就是說，費用是指會計期間已經支付，但是尚未承擔義務的項目，不能在費用科目核算。
支付時
借：待攤費用－XX
貸：銀行存款（現金）
攤銷時
借：管理費用（營業費用）－電話費
貸：待攤費用－XX
(3)英文費用類科目有哪些擴展閱讀
支付攤銷
這類的費用，雖在本期發生，但在以後各期仍起作用，不應將它全部記入本期生產費用、商品流通費，要由以後各期分攤，以正確計算各期的生產費用或商品流通費。為了反映待攤費用的增減變動情況，應設置「待攤費用」科目。
費用支付時，記入該科目的借方；
費用攤銷時，記入該科目的貸方。借方余額表示尚待攤銷的費用數額，在資產負債表中列作流動資產。
對外經濟合作企業在「待攤費用」科目中還核算搭建臨時設施、在用周轉材料、在用低值易耗品的實際成本，以及一次發生數額較大受益期較長的大型施工機械的安裝、拆卸及輔助設施費。
Ⅳ 主要會計科目的英文說法（國際通用）
資產 assets
流動資產 current assets
現金及約當現金 cash and cash equivalents
庫存現金 cash on hand
零用金/周轉金 petty cash/revolving funds
銀行存款 cash in banks
在途現金 cash in transit
約當現金 cash equivalents
其它現金及約當現金 other cash and cash equivalents
短期投資 short-term investment
Ⅳ 中英文會計科目對照表,
代碼 名稱 英譯
1 資產 assets
11~ 12 流動資產 current assets
111 現金及約當現金 cash and cash equivalents
1111 庫存現金 [1] cash on hand
1112 零用金/周轉金 petty cash/revolving funds
1113 銀行存款 cash in banks
1116 在途現金 cash in transit
1117 約當現金 cash equivalents
1118 其它現金及約當現金 other cash and cash equivalents
112 短期投資 short-term investment
1121 短期投資-股票 short-term investments-stock
1122 短期投資-短期票券 short-term investments-short-term notes and bills
1123 短期投資-政府債券 short-term investments-government bonds
1124 短期投資-受益憑證 short-term investments-beneficiary certificates
1125 短期投資-公司債 short-term investments-corporate bonds
1128 短期投資-其它 short-term investments-other
1129 備抵短期投資跌價損失 allowance for rection of short-term investment to
market
113 應收票據 notes receivable
1131 應收票據 notes receivable
1132 應收票據貼現 discounted notes receivable
1137 應收票據-關系人 notes receivable-related parties
1138 其它應收票據 other notes receivable
1139 備抵呆帳-應收票據 allowance for uncollec-tible accounts-notes receivable
114 應收帳款 accounts receivable
1141 應收帳款 accounts receivable
1142 應收分期帳款 installment accounts receivable
1147 應收帳款-關系人 accounts receivable-related parties
1149 備抵呆帳-應收帳款 allowance for uncollec-tible accounts-accounts receivable
118 其它應收款 other Receivables
1181 應收出售遠匯款 forward exchange contract receivable
1182 應收遠匯款-外幣 forward exchange contract receivable-foreign currencies
1183 買賣遠匯折價 discount on forward ex-change contract
1184 應收收益 earned revenue receivable
1185 應收退稅款 income tax refund receivable
1187 其它應收款-關系人 other receivables-related parties
1188 其它應收款-其它 other receivables-other
1189 備抵呆帳-其它應收款 allowance for uncollec-tible accounts-other receivables
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷商品 consigned goods
1213 在途商品 goods in transit
1219 備抵存貨跌價損失 allowance for rection of inventory to market
1221 製成品 finished goods
1222 寄銷製成品 consigned finished goods
1223 副產品 by-procts
1224 在製品 work in process
1225 委外加工 work in process-Outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 備抵存貨跌價損失 allowance for rection of inventory to market
125 預付費用 prepaid expenses
1251 預付薪資 prepaid payroll
1252 預付租金 prepaid rents
1253 預付保險費 prepaid insurance
1254 用品盤存 office supplies
1255 預付所得稅 prepaid income tax
1258 其它預付費用 other prepaid expenses
126 預付款項 prepayments
1261 預付貨款 prepayment for purchases
1268 其它預付款項 other prepayments
128~129 其它流動資產 other current assets
1281 進項稅額 VAT paid ( or input tax)
1282 留抵稅額 excess VAT paid (or overpaid VAT)
1283 暫付款 temporary payments
1284 代付款 payment on behalf of others
1285 員工借支 advances to employees
1286 存出保證金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 遞延所得稅資產 deferred income tax assets
1292 遞延兌換損失 deferred Foreign Exchange losses
1293 業主往來(股東往來) owners'(stockholders') current account
1294 同業往來 current account with others
1298 其它流動資產-其它 other current assets-other
13 基金及長期投資 funds and long-term investments
131 基金 funds
1311 償債基金 redemption fund (or sinking fund)
1312 改良及擴充基金 fund for improvement and expansion
1313 意外損失准備基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 長期投資 long-term investments
1321 長期股權投資 long-term equity investments
1322 長期債券投資 long-term bond investments
1323 長期不動產投資 long-term real estate in-vestments
1324 人壽保險現金解約價值 cash Surrender value of life insurance
1328 其它長期投資 other long-term investments
1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments
14~ 15 固定資產 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
1428 土地改良物-重估增值 land improvements-revaluation increments
1429 累積折舊-土地改良物 accumulated depreciation-land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物-重估增值 buildings-revaluation increments
1439 累積折舊-房屋及建物 accumulated depreciation-buildings
144~146 機(器)具及設備 machinery and equipment
1441 機(器)具 machinery
1448 機(器)具-重估增值 machinery-revaluation increments
1449 累積折舊-機(器)具 accumulated depreciation-machinery
151 租賃資產 leased assets
1511 租賃資產 leased assets
1519 累積折舊-租賃資產 accumulated depreciation-leased assets
152 租賃權益改良 leasehold improvements
1521 租賃權益改良 leasehold improvements
1529 累積折舊-租賃權益改良 accumulated depreciation-leasehold improvements
156 未完工程及預付購置設備款 construction in progress and prepayments for
equipment
1561 未完工程 construction in progress
1562 預付購置設備款 prepayment for equipment
158 雜項固定資產 miscellaneous property, plant, and equipment
1581 雜項固定資產 miscellaneous property, plant, and equipment
1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment-
revaluation increments
1589 累積折舊-雜項固定資產 accumulated depreciation-miscellaneous property, plant,
and equipment
16 遞耗資產 depletable assets
161 遞耗資產 depletable assets
1611 天然資源 natural resources
1618 重估增值-天然資源 natural resources-revaluation increments
1619 累積折耗-天然資源 accumulated depletion-natural resources
17 無形資產 intangible assets
171 商標權 trademarks
1711 商標權 trademarks
172 專利權 patents
1721 專利權 patents
173 特許權 franchise
1731 特許權 franchise
174 著作權 right
1741 著作權 right
175 計算機軟體 Computer Software
1751 計算機軟體 computer software cost
176 商譽 goodwill
1761 商譽 goodwill
177 開辦費 organization costs
1771 開辦費 organization costs
178 其它無形資產 other intangibles
1781 遞延退休金成本 deferred pension costs
1782 租賃權益改良 leasehold improvements
1788 其它無形資產-其它 other intangible assets-other
18 其它資產 other assets
181 遞延資產 deferred assets
1811 債券發行成本 deferred bond issuance costs
1812 長期預付租金 long-term prepaid rent
1813 長期預付保險費 long-term prepaid insurance
1814 遞延所得稅資產 deferred income tax assets
1815 預付退休金 prepaid pension cost
1818 其它遞延資產 other deferred assets
182 閑置資產 idle assets
1821 閑置資產 idle assets
184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe
receivables
1841 長期應收票據 long-term notes receivable
1842 長期應收帳款 long-term accounts receivable
1843 催收帳款 overe receivables
1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe
receivables-related parties
1848 其它長期應收款項 other long-term receivables
1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts-
long-term notes, accounts and overe receivables
185 出租資產 assets leased to others
1851 出租資產 assets leased to others
1858 出租資產-重估增值 assets leased to others-incremental value from revaluation
1859 累積折舊-出租資產 accumulated depreciation-assets leased to others
186 存出保證金 refundable deposit
1861 存出保證金 refundable deposits
188 雜項資產 miscellaneous assets
(5)英文費用類科目有哪些擴展閱讀
會計職稱考試
同義詞會計考試一般指會計職稱考試
會計職稱考試的全稱是會計專業技術資格考試，ACCT分類之一。會計職稱考試是由財政部、人事
部共同組織的全國統一考試，共分初級會計、中級會計師和高級會計師職稱三個級別。
考試實行全國統一考試制度，每年考試一次，由全國統一組織、統一大綱、統一試題，統一評分標准。
會計專業初級、中級資格考試合格者，即由各省、自治區、直轄市、新疆生產建設兵團人事（職改）部門頒發人事部統一印製，人事部、財政部印的會計專業技術資格證書。證書全國范圍有效。