Ⅰ 璇烽梾浼氲¤嫳璇镄勪细璁＄戠洰链夊摢浜涘强涓鏂
涓銆 璧勪骇绫 Assets
娴佸姩璧勪骇 Current assets
璐у竵璧勯噾 Cash and cash equivalents
1001 鐜伴噾 Cash
1002 阈惰屽瓨娆 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 阈惰屾湰绁 Cashier''s cheque
100903 阈惰屾眹绁 Bank draft
100904 淇＄敤鍗 Credit card
100905 淇＄敤璇佷缭璇侀噾 L/C Guarantee deposits
100906 瀛桦嚭鎶曡祫娆 Refundable deposits
1101 鐭链熸姇璧 Short-term investments
110101 镶＄エ Short-term investments - stock
110102 鍊哄埜 Short-term investments - corporate bonds
110103 锘洪噾 Short-term investments - corporate funds
110110 鍏朵粬 Short-term investments - other
1102 鐭链熸姇璧勮穼浠峰嗳澶 Short-term investments falling price reserves
搴旀敹娆 Account receivable
1111 搴旀敹绁ㄦ嵁 Note receivable
阈惰屾圹鍏戞眹绁 Bank acceptance
鍟嗕笟镓垮厬姹囩エ Trade acceptance
1121 搴旀敹镶″埄 Dividend receivable
1122 搴旀敹鍒╂伅 Interest receivable
1131 搴旀敹璐︽ Account receivable
1133 鍏朵粬搴旀敹娆 Other notes receivable
1141 鍧忚处鍑嗗 Bad debt reserves
1151 棰勪粯璐︽ Advance money
1161 搴旀敹琛ヨ创娆 Cover deficit by state subsidies of receivable
搴揿瓨璧勪骇 Inventories
1201 鐗╄祫閲囱喘 Supplies purchasing
1211 铡熸潗鏂 Raw materials
1221 鍖呰呯墿 Wrappage
1231 浣庡兼槗钥楀搧 Low-value consumption goods
1232 𨱒愭枡鎴愭湰宸寮 Materials cost variance
1241 镊鍒跺崐鎴愬搧 Semi-Finished goods
1243 搴揿瓨鍟嗗搧 Finished goods
1244 鍟嗗搧杩涢攒宸浠 Differences between purchasing and selling price
1251 濮旀墭锷犲伐鐗╄祫 Work in process - outsourced
1261 濮旀墭浠ｉ攒鍟嗗搧 Trust to and sell the goods on a commission basis
1271 鍙楁墭浠ｉ攒鍟嗗搧 Commissioned and sell the goods on a commission
basis
1281 瀛樿揣璺屼环鍑嗗 Inventory falling price reserves
1291 鍒嗘湡鏀舵惧彂鍑哄晢鍝 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 闀挎湡镶℃潈鎶曡祫 Long-term investment on stocks
140101 镶＄エ鎶曡祫 Investment on stocks
140102 鍏朵粬镶℃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嗳澶 Long-term investments depreciation reserves
镶℃潈鎶曡祫鍑忓煎嗳澶 Stock rights investment depreciation reserves
鍊烘潈鎶曡祫鍑忓煎嗳澶 Bcreditor''s rights investment depreciation reserves
1431 濮旀墭璐锋 Entrust loans
143101 链閲 Principal
143102 鍒╂伅 Interest
143103 鍑忓煎嗳澶 Depreciation reserves
1501 锲哄畾璧勪骇 Fixed assets
鎴垮眿 Building
寤虹瓒鐗 Structure
链哄櫒璁惧 Machinery equipment
杩愯緭璁惧 Transportation facilities
宸ュ叿鍣ㄥ叿 Instruments and implement
1502 绱璁℃姌镞 Accumulated depreciation
1505 锲哄畾璧勪骇鍑忓煎嗳澶 Fixed assets depreciation reserves
鎴垮眿銆佸缓绛戠墿鍑忓煎嗳澶 Building/structure depreciation reserves
链哄櫒璁惧囧噺鍊煎嗳澶 Machinery equipment depreciation reserves
1601 宸ョ▼鐗╄祫 Project goods and material
160101 涓撶敤𨱒愭枡 Special-purpose material
160102 涓撶敤璁惧 Special-purpose equipment
160103 棰勪粯澶у瀷璁惧囨 Prepayments for equipment
160104 涓虹敓浜у嗳澶囩殑宸ュ叿鍙婂櫒鍏 Preparative instruments and implement for
fabricate
1603 鍦ㄥ缓宸ョ▼ Construction-in-process
瀹夎呭伐绋 Erection works
鍦ㄥ畨瑁呰惧 Erecting equipment-in-process
鎶链鏀归犲伐绋 Technical innovation project
澶т慨鐞嗗伐绋 General overhaul project
1605 鍦ㄥ缓宸ョ▼鍑忓煎嗳澶 Construction-in-process depreciation reserves
1701 锲哄畾璧勪骇娓呯悊 Liquidation of fixed assets
1801 镞犲舰璧勪骇 Intangible assets
涓揿埄𨱒 Patents
闱炰笓鍒╂妧链 Non-Patents
鍟嗘爣𨱒 Trademarks, Trade names
镢椾綔𨱒 Copyrights
鍦熷湴浣跨敤𨱒 Tenure
鍟呜獕 Goodwill
1805 镞犲舰璧勪骇鍑忓煎嗳澶 Intangible Assets depreciation reserves
涓揿埄𨱒冨噺鍊煎嗳澶 Patent rights depreciation reserves
鍟嗘爣𨱒冨噺鍊煎嗳澶 trademark rights depreciation reserves
1815 链纭璁よ瀺璧勮垂鐢 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寰呭勭悊娴佸姩璧勪骇鎹熸孩 Wait deal intangible assets loss or income
191102寰呭勭悊锲哄畾璧勪骇鎹熸孩 Wait deal fixed assets loss or income
浜屻佽礋鍊虹被 Liability
鐭链熻礋鍊 Current liability
2101 鐭链熷熸 Short-term borrowing
2111 搴斾粯绁ㄦ嵁 Notes payable
阈惰屾圹鍏戞眹绁 Bank acceptance
鍟嗕笟镓垮厬姹囩エ Trade acceptance
2121 搴斾粯璐︽ Account payable
2131 棰勬敹璐︽ Deposit received
2141 浠ｉ攒鍟嗗搧娆 Proxy sale goods revenue
2151 搴斾粯宸ヨ祫 Accrued wages
2153 搴斾粯绂忓埄璐 Accrued welfarism
2161 搴斾粯镶″埄 Dividends payable
2171 搴斾氦绋庨噾 Tax payable
217101 搴斾氦澧炲肩◣ value added tax payable
21710101 杩涢”绋庨 Withholdings on VAT
21710102 宸蹭氦绋庨噾 Paying tax
21710103 杞鍑烘湭浜ゅ炲肩◣ Unpaid VAT changeover
21710104 鍑忓厤绋庢 Tax dection
21710105 阌椤圭◣棰 Substituted money on VAT
21710106 鍑哄彛阃绋 Tax reimbursement for export
21710107 杩涢”绋庨濊浆鍑 Changeover withnoldings on VAT
21710108 鍑哄彛鎶靛噺鍐呴攒浜у搧搴旂撼绋庨 Export dect domestic sales goods tax
21710109 杞鍑哄氢氦澧炲肩◣ Overpaid VAT changeover
21710110 链浜ゅ炲肩◣ Unpaid VAT
217102 搴斾氦钀ヤ笟绋 Business tax payable
217103 搴斾氦娑堣垂绋 Consumption tax payable
217104 搴斾氦璧勬簮绋 Resources tax payable
217105 搴斾氦镓寰楃◣ Income tax payable
217106 搴斾氦鍦熷湴澧炲肩◣ Increment tax on land value payable
217107 搴斾氦锘庡竞缁存姢寤鸿剧◣ Tax for maintaining and building cities
payable
217108 搴斾氦鎴夸骇绋 Housing property tax payable
217109 搴斾氦鍦熷湴浣跨敤绋 Tenure tax payable
217110 搴斾氦杞﹁埞浣跨敤绋 Vehicle and vessel usage license plate
tax(VVULPT) payable
217111 搴斾氦涓浜烘墍寰楃◣ Personal income tax payable
2176 鍏朵粬搴斾氦娆 Other fund in conformity with paying
2181 鍏朵粬搴斾粯娆 Other payables
2191 棰勬彁璐圭敤 Drawing expense in advance
鍏朵粬璐熷 Other liabilities
2201 寰呰浆璧勪骇浠峰 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
涓骞村唴鍒版湡镄勯暱链熷熸 Long-term loans e within one year
涓骞村悗鍒版湡镄勯暱链熷熸 Long-term loans e over one year
2311 搴斾粯鍊哄埜 Bonds payable
231101 鍊哄埜闱㈠ Face value, Par value
231102 鍊哄埜婧浠 Premium on bonds
231103 鍊哄埜鎶树环 Discount on bonds
231104 搴旇″埄鎭 Accrued interest
2321 闀挎湡搴斾粯娆 Long-term account payable
搴斾粯铻嶈祫绉熻祦娆 Accrued financial lease outlay
涓骞村唴鍒版湡镄勯暱链熷簲浠 Long-term account payable e within one year
涓骞村悗鍒版湡镄勯暱链熷簲浠 Long-term account payable over one year
2331 涓挞”搴斾粯娆 Special payable
涓骞村唴鍒版湡镄勪笓椤瑰簲浠 Long-term special payable e within one year
涓骞村悗鍒版湡镄勪笓椤瑰簲浠 Long-term special payable over one year
2341 阃掑欢绋庢 Deferral taxes
涓夈佹墍链夎呮潈鐩婄被 OWNERS'' EQUITY
璧勬湰 Capita
3101 瀹炴敹璧勬湰(鎴栬偂链) Paid-up capital(or stock)
瀹炴敹璧勬湰 Paicl-up capital
瀹炴敹镶℃湰 Paid-up stock
3103 宸插綊杩樻姇璧 Investment Returned
鍏绉
3111 璧勬湰鍏绉 Capital reserve
311101 璧勬湰(鎴栬偂链)婧浠 Cpital(or Stock) premium
311102 鎺ュ弹鎹愯禒闱炵幇閲戣祫浜у嗳澶 Receive non-cash donate reserve
311103 镶℃潈鎶曡祫鍑嗗 Stock right investment reserves
311105 𨰾ㄦ捐浆鍏 Allocate sums changeover in
311106 澶栧竵璧勬湰鎶樼畻宸棰 Foreign currency capital
311107 鍏朵粬璧勬湰鍏绉 Other capital reserve
3121 鐩堜綑鍏绉 Surplus reserves
312101 娉曞畾鐩堜綑鍏绉 Legal surplus
312102 浠绘剰鐩堜綑鍏绉 Free surplus reserves
312103 娉曞畾鍏鐩婇噾 Legal public welfare fund
312104 鍌ㄥ囧熀閲 Reserve fund
312105 浼佷笟鍙戝𪾢锘洪噾 Enterprise expension fund
312106 鍒╂鼎褰掕缮鎶曡祫 Profits capitalizad on return of investment
鍒╂鼎 Profits
3131 链骞村埄娑 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绉 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 鎻愬彇浼佷笟鍙戝𪾢锘洪噾 Withdrawal reserve for business expansion
314106 鎻愬彇镵屽伐濂栧姳鍙婄忓埄锘洪噾 Withdrawal staff and workers'' bonus and
welfare fund
314107 鍒╂鼎褰掕缮鎶曡祫 Profits capitalizad on return of investment
314108 搴斾粯浼桦厛镶¤偂鍒 Preferred Stock dividends payable
314109 鎻愬彇浠绘剰鐩堜綑鍏绉 Withdrawal other common accumulation fund
314110 搴斾粯鏅阃氲偂镶″埄 Common Stock dividends payable
314111 杞浣滆祫链(鎴栬偂链)镄勬櫘阃氲偂镶″埄 Common Stock dividends change to
assets(or stock)
314115 链鍒嗛厤鍒╂鼎 Undistributed profit
锲涖佹垚链绫 Cost
4101 鐢熶骇鎴愭湰 Cost of manufacture
410101 锘烘湰鐢熶骇鎴愭湰 Base cost of manufacture
410102 杈呭姪鐢熶骇鎴愭湰 Auxiliary cost of manufacture
4105 鍒堕犺垂鐢 Manufacturing overhead
𨱒愭枡璐 Materials
绠＄悊浜哄憳宸ヨ祫 Executive Salaries
濂栭噾 Wages
阃镵岄噾 Retirement allowance
琛ヨ创 Bonus
澶栦缭锷冲姟璐 Outsourcing fee
绂忓埄璐 Employee benefits/welfare
浼氲璐 Coferemce
锷犵彮椁愯垂 Special ties
甯傚唴浜ら氲垂 Business traveling
阃氲璐 Correspondence
鐢佃瘽璐 Correspondence
姘寸数鍙栨殩璐 Water and Steam
绋庤垂 Taxes and es
绉熻祦璐 Rent
绠＄悊璐 Maintenance
杞﹁缔缁存姢璐 Vehicles maintenance
娌规枡璐 Vehicles maintenance
锘硅璐 Ecation and training
鎺ュ緟璐 Entertainment
锲句功銆佸嵃鍒疯垂 Books and printing
杩愯垂 Transpotation
淇濋橹璐 Insurance premium
鏀浠樻坠缁璐 Commission
𨱒傝垂 Sundry charges
鎶樻棫璐 Depreciation expense
链虹墿鏂欐秷钥 Article of consumption
锷冲姩淇濇姢璐 Labor protection fees
瀛ｈ妭镐у仠宸ユ崯澶 Loss on seasonality cessation
4107 锷冲姟鎴愭湰 Service costs
浜斻佹崯鐩婄被 Profit and loss
鏀跺叆 Income
涓氩姟鏀跺叆 OPERATING INCOME
5101 涓昏惀涓氩姟鏀跺叆 Prime operating revenue
浜у搧阌鍞鏀跺叆 Sales revenue
链嶅姟鏀跺叆 Service revenue
5102 鍏朵粬涓氩姟鏀跺叆 Other operating revenue
𨱒愭枡阌鍞 Sales materials
浠ｈ喘浠ｅ敭
鍖呰呯墿鍑虹 Wrappage lease
鍑鸿╄祫浜т娇鐢ㄦ潈鏀跺叆 Remise right of assets revenue
杩旇缮镓寰楃◣ Reimbursement of income tax
鍏朵粬鏀跺叆 Other revenue
5201 鎶曡祫鏀剁泭 Investment income
鐭链熸姇璧勬敹鐩 Current investment income
闀挎湡鎶曡祫鏀剁泭 Long-term investment income
璁℃彁镄勫旀墭璐锋惧噺鍊煎嗳澶 Withdrawal of entrust loans reserves
5203 琛ヨ创鏀跺叆 Subsidize revenue
锲藉舵壎鎸佽ˉ璐存敹鍏 Subsidize revenue from country
鍏朵粬琛ヨ创鏀跺叆 Other subsidize revenue
5301 钀ヤ笟澶栨敹鍏 NON-OPERATING INCOME
闱炶揣甯佹т氦鏄撴敹鐩 Non-cash deal income
鐜伴噾婧浣 Cash overage
澶勭疆锲哄畾璧勪骇鍑鏀剁泭 Net income on disposal of fixed assets
鍑哄敭镞犲舰璧勪骇鏀剁泭 Income on sales of intangible assets
锲哄畾璧勪骇鐩樼泩 Fixed assets inventory profit
缃氭惧噣鏀跺叆 Net amercement income
鏀鍑 Outlay
涓氩姟鏀鍑 Revenue charges
5401 涓昏惀涓氩姟鎴愭湰 Operating costs
浜у搧阌鍞鎴愭湰 Cost of goods sold
链嶅姟鎴愭湰 Cost of service
5402 涓昏惀涓氩姟绋庨噾鍙婇梼锷 Tax and associate charge
钀ヤ笟绋 Sales tax
娑堣垂绋 Consumption tax
锘庡竞缁存姢寤鸿剧◣ Tax for maintaining and building cities
璧勬簮绋 Resources tax
鍦熷湴澧炲肩◣ Increment tax on land value
5405 鍏朵粬涓氩姟鏀鍑 Other business expense
阌鍞鍏朵粬𨱒愭枡鎴愭湰 Other cost of material sale
鍏朵粬锷冲姟鎴愭湰 Other cost of service
鍏朵粬涓氩姟绋庨噾鍙婇梼锷犺垂 Other tax and associate charge
璐圭敤 Expenses
5501 钀ヤ笟璐圭敤 Operating expenses
浠ｉ攒镓嬬画璐 Consignment commission charge
杩愭潅璐 Transpotation
淇濋橹璐 Insurance premium
灞曡堣垂 Exhibition fees
骞垮憡璐 Advertising fees
5502 绠＄悊璐圭敤 Adminisstrative expenses
镵屽伐宸ヨ祫 Staff Salaries
淇鐞呜垂 Repair charge
浣庡兼槗钥楁憡阌 Article of consumption
锷炲叕璐 Office allowance
宸镞呰垂 Travelling expense
宸ヤ细缁忚垂 Labour union expenditure
镰旂┒涓庡紑鍙戣垂 Research and development expense
绂忓埄璐 Employee benefits/welfare
镵屽伐鏁栾偛缁忚垂 Personnel ecation
寰呬笟淇濋橹璐 Unemployment insurance
锷冲姩淇濋橹璐 Labour insurance
鍖荤枟淇濋橹璐 Medical insurance
浼氲璐 Coferemce
镵樿蜂腑浠嬫満鏋勮垂 Intermediary organs
鍜ㄨ㈣垂 Consult fees
璇夎艰垂 Legal cost
涓氩姟𨰾涘緟璐 Business entertainment
鎶链杞璁╄垂 Technology transfer fees
鐭夸骇璧勬簮琛ュ伩璐 Mineral resources compensation fees
鎺掓薄璐 Pollution discharge fees
鎴夸骇绋 Housing property tax
杞﹁埞浣跨敤绋 Vehicle and vessel usage license plate tax(VVULPT)
鍦熷湴浣跨敤绋 Tenure tax
鍗拌姳绋 Stamp tax
5503 璐㈠姟璐圭敤 Finance charge
鍒╂伅鏀鍑 Interest exchange
姹囧厬鎹熷け Foreign exchange loss
钖勯”镓嬬画璐 Charge for trouble
钖勯”涓挞棬鍊熸捐垂鐢 Special-borrowing cost
5601 钀ヤ笟澶栨敮鍑 Nonbusiness expenditure
鎹愯禒鏀鍑 Donation outlay
鍑忓煎嗳澶囬噾 Depreciation reserves
闱炲父鎹熷け Extraordinary loss
澶勭悊锲哄畾璧勪骇鍑鎹熷け Net loss on disposal of fixed assets
鍑哄敭镞犲舰璧勪骇鎹熷け Loss on sales of intangible assets
锲哄畾璧勪骇鐩树簭 Fixed assets inventory loss
鍊哄姟閲岖粍鎹熷け Loss on arrangement
缃氭炬敮鍑 Amercement outlay
5701 镓寰楃◣ Income tax
浠ュ墠骞村害鎹熺泭璋冩暣 Prior year income adjustment
Ⅱ 费用类包括哪些科目
费用类包括主营业务成本、其他业务成本、营业税金及附加、销售费用、管理费用、财务费用、资产减值损失、营业外支出、所得税费用和以前年度损益调整等。
在借贷记账法下，费用类账户的借方登记增加额;贷方登记减少额。本期费用净额在期末转入本年利润账户，用以计算当期损益，结转后无余额。
1、成本类科目：成本类科目是反映成本费用和支出的，用于核算成本的发生和归集情况，提供成本相关会计信息的会计科目。对成本费用和支出的不同内容进行分登，可以分为生产成本、制造费用、劳务成本和研发支出。
2、损益类科目具体包括：主营业务收入、其他业务收入、公允价值变动损益、投资收益、营业外收入、主营业务成本、主营业务税金及附加、其他业务支出、销售费用、管理费用、财务费用、资产减值损失、营业外支出、所得税费用、以前年度损益调整等。
(2)英文费用类科目有哪些扩展阅读：
1、成本类科目：成本类科目是反映成本费用和支出的，用于核算成本的发生和归集情况，提供成本相关会计信息的会计科目。对成本费用和支出的不同内容进行分登，可以分为生产成本、制造费用、劳务成本和研发支出。
2、损益类科目具体包括：主营业务收入、其他业务收入、公允价值变动损益、投资收益、营业外收入、主营业务成本、主营业务税金及附加、其他业务支出、销售费用、管理费用、财务费用、资产减值损失、营业外支出、所得税费用、以前年度损益调整等。
环球青藤友情提示:以上就是[ 费用类包括哪些科目? ]问题的解答,希望能够帮助到大家！
Ⅲ prepaid expenses在会计中是什么意思
prepaid expenses待摊费用;预付费用; 预付开支;
在会计学中，预付类的科目（如待摊费用）属于资产类科目，而不属于费用类项目。
就待摊费用而言，在货物或服务的大部分风险（超过50%）让渡到己方之前，预付账款不能转入最终核算。也就是说，费用是指会计期间已经支付，但是尚未承担义务的项目，不能在费用科目核算。
支付时
借：待摊费用－XX
贷：银行存款（现金）
摊销时
借：管理费用（营业费用）－电话费
贷：待摊费用－XX
(3)英文费用类科目有哪些扩展阅读
支付摊销
这类的费用，虽在本期发生，但在以后各期仍起作用，不应将它全部记入本期生产费用、商品流通费，要由以后各期分摊，以正确计算各期的生产费用或商品流通费。为了反映待摊费用的增减变动情况，应设置“待摊费用”科目。
费用支付时，记入该科目的借方；
费用摊销时，记入该科目的贷方。借方余额表示尚待摊销的费用数额，在资产负债表中列作流动资产。
对外经济合作企业在“待摊费用”科目中还核算搭建临时设施、在用周转材料、在用低值易耗品的实际成本，以及一次发生数额较大受益期较长的大型施工机械的安装、拆卸及辅助设施费。
Ⅳ 主要会计科目的英文说法（国际通用）
资产 assets
流动资产 current assets
现金及约当现金 cash and cash equivalents
库存现金 cash on hand
零用金/周转金 petty cash/revolving funds
银行存款 cash in banks
在途现金 cash in transit
约当现金 cash equivalents
其它现金及约当现金 other cash and cash equivalents
短期投资 short-term investment
Ⅳ 中英文会计科目对照表,
代码 名称 英译
1 资产 assets
11~ 12 流动资产 current assets
111 现金及约当现金 cash and cash equivalents
1111 库存现金 [1] cash on hand
1112 零用金/周转金 petty cash/revolving funds
1113 银行存款 cash in banks
1116 在途现金 cash in transit
1117 约当现金 cash equivalents
1118 其它现金及约当现金 other cash and cash equivalents
112 短期投资 short-term investment
1121 短期投资-股票 short-term investments-stock
1122 短期投资-短期票券 short-term investments-short-term notes and bills
1123 短期投资-政府债券 short-term investments-government bonds
1124 短期投资-受益凭证 short-term investments-beneficiary certificates
1125 短期投资-公司债 short-term investments-corporate bonds
1128 短期投资-其它 short-term investments-other
1129 备抵短期投资跌价损失 allowance for rection of short-term investment to
market
113 应收票据 notes receivable
1131 应收票据 notes receivable
1132 应收票据贴现 discounted notes receivable
1137 应收票据-关系人 notes receivable-related parties
1138 其它应收票据 other notes receivable
1139 备抵呆帐-应收票据 allowance for uncollec-tible accounts-notes receivable
114 应收帐款 accounts receivable
1141 应收帐款 accounts receivable
1142 应收分期帐款 installment accounts receivable
1147 应收帐款-关系人 accounts receivable-related parties
1149 备抵呆帐-应收帐款 allowance for uncollec-tible accounts-accounts receivable
118 其它应收款 other Receivables
1181 应收出售远汇款 forward exchange contract receivable
1182 应收远汇款-外币 forward exchange contract receivable-foreign currencies
1183 买卖远汇折价 discount on forward ex-change contract
1184 应收收益 earned revenue receivable
1185 应收退税款 income tax refund receivable
1187 其它应收款-关系人 other receivables-related parties
1188 其它应收款-其它 other receivables-other
1189 备抵呆帐-其它应收款 allowance for uncollec-tible accounts-other receivables
121~122 存货 inventories
1211 商品存货 merchandise inventory
1212 寄销商品 consigned goods
1213 在途商品 goods in transit
1219 备抵存货跌价损失 allowance for rection of inventory to market
1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
1223 副产品 by-procts
1224 在制品 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 备抵存货跌价损失 allowance for rection of inventory to market
125 预付费用 prepaid expenses
1251 预付薪资 prepaid payroll
1252 预付租金 prepaid rents
1253 预付保险费 prepaid insurance
1254 用品盘存 office supplies
1255 预付所得税 prepaid income tax
1258 其它预付费用 other prepaid expenses
126 预付款项 prepayments
1261 预付货款 prepayment for purchases
1268 其它预付款项 other prepayments
128~129 其它流动资产 other current assets
1281 进项税额 VAT paid ( or input tax)
1282 留抵税额 excess VAT paid (or overpaid VAT)
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 递延所得税资产 deferred income tax assets
1292 递延兑换损失 deferred Foreign Exchange losses
1293 业主往来(股东往来) owners'(stockholders') current account
1294 同业往来 current account with others
1298 其它流动资产-其它 other current assets-other
13 基金及长期投资 funds and long-term investments
131 基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 长期投资 long-term investments
1321 长期股权投资 long-term equity investments
1322 长期债券投资 long-term bond investments
1323 长期不动产投资 long-term real estate in-vestments
1324 人寿保险现金解约价值 cash Surrender value of life insurance
1328 其它长期投资 other long-term investments
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments
14~ 15 固定资产 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 累积折旧-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 累积折旧-房屋及建物 accumulated depreciation-buildings
144~146 机(器)具及设备 machinery and equipment
1441 机(器)具 machinery
1448 机(器)具-重估增值 machinery-revaluation increments
1449 累积折旧-机(器)具 accumulated depreciation-machinery
151 租赁资产 leased assets
1511 租赁资产 leased assets
1519 累积折旧-租赁资产 accumulated depreciation-leased assets
152 租赁权益改良 leasehold improvements
1521 租赁权益改良 leasehold improvements
1529 累积折旧-租赁权益改良 accumulated depreciation-leasehold improvements
156 未完工程及预付购置设备款 construction in progress and prepayments for
equipment
1561 未完工程 construction in progress
1562 预付购置设备款 prepayment for 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
1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment-
revaluation increments
1589 累积折旧-杂项固定资产 accumulated depreciation-miscellaneous property, plant,
and equipment
16 递耗资产 depletable assets
161 递耗资产 depletable assets
1611 天然资源 natural resources
1618 重估增值-天然资源 natural resources-revaluation increments
1619 累积折耗-天然资源 accumulated depletion-natural resources
17 无形资产 intangible assets
171 商标权 trademarks
1711 商标权 trademarks
172 专利权 patents
1721 专利权 patents
173 特许权 franchise
1731 特许权 franchise
174 着作权 right
1741 着作权 right
175 计算机软件 Computer Software
1751 计算机软件 computer software cost
176 商誉 goodwill
1761 商誉 goodwill
177 开办费 organization costs
1771 开办费 organization costs
178 其它无形资产 other intangibles
1781 递延退休金成本 deferred pension costs
1782 租赁权益改良 leasehold improvements
1788 其它无形资产-其它 other intangible assets-other
18 其它资产 other assets
181 递延资产 deferred assets
1811 债券发行成本 deferred bond issuance costs
1812 长期预付租金 long-term prepaid rent
1813 长期预付保险费 long-term prepaid insurance
1814 递延所得税资产 deferred income tax assets
1815 预付退休金 prepaid pension cost
1818 其它递延资产 other deferred assets
182 闲置资产 idle assets
1821 闲置资产 idle assets
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overe
receivables
1841 长期应收票据 long-term notes receivable
1842 长期应收帐款 long-term accounts receivable
1843 催收帐款 overe receivables
1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overe
receivables-related parties
1848 其它长期应收款项 other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts-
long-term notes, accounts and overe receivables
185 出租资产 assets leased to others
1851 出租资产 assets leased to others
1858 出租资产-重估增值 assets leased to others-incremental value from revaluation
1859 累积折旧-出租资产 accumulated depreciation-assets leased to others
186 存出保证金 refundable deposit
1861 存出保证金 refundable deposits
188 杂项资产 miscellaneous assets
(5)英文费用类科目有哪些扩展阅读
会计职称考试
同义词会计考试一般指会计职称考试
会计职称考试的全称是会计专业技术资格考试，ACCT分类之一。会计职称考试是由财政部、人事
部共同组织的全国统一考试，共分初级会计、中级会计师和高级会计师职称三个级别。
考试实行全国统一考试制度，每年考试一次，由全国统一组织、统一大纲、统一试题，统一评分标准。
会计专业初级、中级资格考试合格者，即由各省、自治区、直辖市、新疆生产建设兵团人事（职改）部门颁发人事部统一印制，人事部、财政部印的会计专业技术资格证书。证书全国范围有效。