预收账款英文？3、负债：Liability 负债实质上是企业在一定时期之后必须偿还的经济债务，其偿还期或具体金额在它们发生或成立之时就已由合同、法规所规定与制约，是企业必须履行的一种义务。4、那么，预收账款英文？一起来了解一下吧。
中国会计科目的中英文对照
一、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
1402 长期债权投资 Long-term investment on bonds
'140201 债券投资 Investment on bonds
'140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor's rights investment depreciation reserves
1431 委托贷款 Entrust loans
'143101 本金 Principal
'143102 利息 Interest
'143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资 Project goods and material
'160101 专用材料 Special-purpose material
'160102 专用设备 Special-purpose equipment
'160103 预付大型设备款 Prepayments for equipment
'160104 为生产准备的及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
'191101待处理流动资产损溢 Wait deal intangible assets loss or income
'191102待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
'217101 应交增值税 value added tax payable
'21710101 进项税额 Withholdings on VAT
'21710102 已交税金 Paying tax
'21710103 转出未交增值税 Unpaid VAT changeover
'21710104 减免税款 Tax deduction
'21710105 销项税额 Substituted money on VAT
'21710106 出口退税 Tax reimbursement for export
'21710107 进项税额转出 Changeover withnoldings on VAT
'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
'21710109 转出多交增值税 Overpaid VAT changeover
'21710110 未交增值税 Unpaid VAT
'217102 应交营业税 Business tax payable
'217103 应交消费税 Consumption tax payable
'217104 应交资源税 Resources tax payable
'217105 应交所得税 Income tax payable
'217106 应交土地增值税 Increment tax on land value payable
'217107 应交城市维护建设税 Tax for maintaining and building cities payable
'217108 应交房产税 Housing property tax payable
'217109 应交土地使用税 Tenure tax payable
'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
'217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
2311 应付债券 Bonds payable
'231101 债券面值 Face value, Par value
'231102 债券溢价 Premium on bonds
'231103 债券折价 Discount on bonds
'231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
2331 专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS' EQUITY
资本 Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
'311101 资本(或股本)溢价 Cpital(or Stock) premium
'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
'311103 股权投资准备 Stock right investment reserves
'311105 拨款转入 Allocate sums changeover in
'311106 外币资本折算差额 Foreign currency capital
'311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
'312101 法定盈余公积 Legal surplus
'312102 任意盈余公积 Free surplus reserves
'312103 法定公益金 Legal public welfare fund
'312104 储备基金 Reserve fund
'312105 企业发展基金 Enterprise expension fund
'312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
'314101 其他转入 Other chengeover in
'314102 提取法定盈余公积 Withdrawal legal surplus
'314103 提取法定公益金 Withdrawal legal public welfare funds
'314104 提取储备基金 Withdrawal reserve fund
'314105 提取企业发展基金 Withdrawal reserve for business expansion
'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
'314107 利润归还投资 Profits capitalizad on return of investment
'314108 应付优先股股利 Preferred Stock dividends payable
'314109 提取任意盈余公积 Withdrawal other common accumulation fund
'314110 应付普通股股利 Common Stock dividends payable
'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
'314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
'410101 基本生产成本 Base cost of manufacture
'410102 辅助生产成本 Auxiliary cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
4107 劳务成本 Service costs
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
非货币性交易收益 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
（中文科目是老的叫法）
现金
Cash
in
hand
银行存款
Cash
in
bank
其他货币资金-外埠存款Other
monetary
assets
-
cash
in
other
cities
其他货币资金-银行本票
Other
monetary
assets
-
cashier‘s
check
其他货币资金-银行汇票
Other
monetary
assets
-
bank
draft
其他货币资金-信用卡
Other
monetary
assets
-
credit
cards
其他货币资金-信用证保证金
Other
monetary
assets
-
L/C
deposit
其他货币资金-存出投资款
Other
monetary
assets
-
cash
for
investment
短期投资-股票投资
Investments
-
Short
term
-
stocks
短期投资-债券投资
Investments
-
Short
term
-
bonds
短期投资-基金投资
Investments
-
Short
term
-
funds
短期投资-其他投资
Investments
-
Short
term
-
others
短期投资跌价准备
Provision
for
short-term
investment
长期股权投资-股票投资
Long
term
equity
investment
-
stocks
长期股权投资-其他股权投资
Long
term
equity
investment
-
others
长期债券投资-债券投资
Long
term
securities
investemnt
-
bonds
长期债券投资-其他债权投资
Long
term
securities
investment
-
others
长期投资减值准备
Provision
for
long-term
investment
应收票据
Notes
receivable
应收股利
Dividends
receivable
应收利息
Interest
receivable
应收帐款
Trade
debtors
坏帐准备-
应收帐款
Provision
for
doubtful
debts
-
trade
debtors
预付帐款
Prepayment
应收补贴款
Allowance
receivable
其他应收款
Other
debtors
坏帐准备-
其他应收款
Provision
for
doubtful
debts
-
other
debtors
其他流动资产
Other
current
assets
物资采购
Purchase
原材料
Raw
materials
包装物
Packing
materials
低值易耗品
Low
value
consumbles
材料成本差异
Material
cost
difference
自制半成品
Self-manufactured
goods
库存商品
Finished
goods
商品进销差价
Difference
between
purchase
&
sales
of
commodities
委托加工物资
Consigned
processiong
material
委托代销商品
Consignment-out
受托代销商品
Consignment-in
分期收款发出商品
Goods
on
instalment
sales
存货跌价准备
Provision
for
obsolete
stocks
待摊费用
Prepaid
expenses
待处理流动资产损益
Unsettled
G/L
on
current
assets
待处理固定资产损益
Unsettled
G/L
on
fixed
assets
委托贷款-本金
Consignment
loan
-
principle
委托贷款-利息
Consignment
loan
-
interest
委托贷款-减值准备
Consignment
loan
-
provision
固定资产-房屋建筑物
Fixed
assets
-
Buildings
（中文科目是老的叫法）
现金 Cash in hand
银行存款 Cash in bank
其他货币资金-外埠存款Other monetary assets - cash in other cities
其他货币资金-银行本票 Other monetary assets - cashier‘s check
其他货币资金-银行汇票 Other monetary assets - bank draft
其他货币资金-信用卡 Other monetary assets - credit cards
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
其他货币资金-存出投资款 Other monetary assets - cash for investment
短期投资-股票投资 Investments - Short term - stocks
短期投资-债券投资 Investments - Short term - bonds
短期投资-基金投资 Investments - Short term - funds
短期投资-其他投资 Investments - Short term - others
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investment - stocks
长期股权投资-其他股权投资 Longterm equity investment - others
长期债券投资-债券投资 Long term securities investemnt - bonds
长期债券投资-其他债权投资 Long term securities investment - others
长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
预付帐款 Prepayment
应收补贴款Allowance receivable
其他应收款 Other debtors
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
其他流动资产 Other current assets
物资采购 Purchase
原材料 Raw materials
包装物 Packing materials
低值易耗品 Low value consumbles
材料成本差异 Material cost difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference between purchase & sales of commodities
委托加工物资 Consigned processiong material
委托代销商品 Consignment-out
受托代销商品 Consignment-in
分期收款发出商品 Goods on instalment sales
存货跌价准备 Provision for obsolete stocks
待摊费用 Prepaid expenses
待处理流动资产损益 Unsettled G/L on current assets
待处理固定资产损益 Unsettled G/L on fixed assets
委托贷款-本金 Consignment loan - principle
委托贷款-利息 Consignment loan - interest
委托贷款-减值准备 Consignment loan - provision
固定资产-房屋建筑物 Fixed assets - Buildings
固定资产-机器设备 Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed assets - Automobiles
累计折旧 Accumulated depreciation
固定资产减值准备 Impairment of fixed assets
工程物资-专用材料 Project material - specific materials
工程物资-专用设备 Project material - specific equipment
工程物资-预付大型设备款 Project material - prepaid for equipment
工程物资-为生产准备的及器具 Project material - tools and facilities for production
在建工程 Construction in progress
在建工程减值准备 Impairment of construction in progress
固定资产清理 Disposal of fixed assets
无形资产-专利权 Intangible assets - patent
无形资产-非专利技术 Intangible assets - industrial property and know-how
无形资产-商标权 Intangible assets - trademark rights
无形资产-土地使用权 Intangible assets - land use rights
无形资产-商誉 Intangible assets - goodwill
无形资产减值准备 Impairment of intangible assets
长期待摊费用 Deferred assets
未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term assets
递延税款借项 Deferred assets debits
应付票据 Notes payable
应付帐款 Trade creditors
预收帐款 Adanvancesfrom customers
代销商品款 Consignment-in payables
其他应交款 Other payable to government
其他应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated assets
预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其他流动负债 Other current liabilities
预提费用 Accrued expenses
应付工资 Payroll payable
应付福利费 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans due within one year
一年内到期长期应付款 Long term payable due within one year
长期借款 Bank loans - Long term
应付债券-债券面值 Bond payable - Par value
应付债券-债券溢价 Bond payable - Excess
应付债券-债券折价 Bond payable - Discount
应付债券-应计利息 Bond payable - Accrued interest
长期应付款 Long term payable
专项应付款 Specific payable
其他长期负债 Other long term liabilities
应交税金-所得税 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax payable - businesstax
应交税金-消费税 Tax payable - consumable tax
应交税金-其他 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分配-其他转入 Profit appropriation -other transfer in
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利润分配-提取储备基金 Profit appropriation - reserve fund
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation - return investment by profit
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
资本公积-接受现金捐赠 Capital surplus - cash donation
资本公积-股权投资准备 Capital surplus - investment reserve
资本公积-拨款转入 Capital surplus - subsidiary
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
资本公积-其他 Capital surplus - others
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
盈余公积-储备基金 Surplus reserve - reserve fund
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax一、资产类assets
现金cash on hand
银行存款cash in bank
其他货币资金other cash and cash equivalent
短期投资short-term investment
短期投资跌价准备short-term investments falling price reserve
应收票据notes receivable
应收股利dividend receivable
应收利息interest receivable
应收帐款accounts receivable
坏帐准备bad debt reserve
预付帐款advance money
应收补贴款cover deficit receivable from state subsidize
其他应收款other notes receivable
在途物资materials in transit
原材料raw materials
包装物wrappage
低值易耗品low-value consumption goods
库存商品finished goods
委托加工物资work in process-outsourced
委托代销商品trust to and sell the goods on a commission basis
受托代销商品commissioned and sell the goods on a commission basis
存货跌价准备inventory falling price reserve
分期收款发出商品collect money and send out the goods by stages
待摊费用deferred and prepaid expenses
长期股权投资long-term investment on stocks
长期债权投资long-term investment on bonds
长期投资减值准备long-term investment depreciation reserve
固定资产fixed assets
累计折旧accumulated depreciation
工程物资project goods and material
在建工程project under construction
固定资产清理fixed assets disposal
无形资产intangible assets
开办费organization/preliminary expenses
长期待摊费用long-term deferred and prepaid expenses
待处理财产损溢wait deal assets loss or income
二、负债类debts
短期借款short-term loan
应付票据notes payable
应付帐款accounts payable
预收帐款advance payment
代销商品款consignor payable
应付工资accrued payroll
应付福利费accrued welfarism
应付股利dividends payable
应交税金tax payable
其他应交款accrued other payments
其他应付款other payable
预提费用drawing expenses in advance
长期借款long-term loan
应付债券debenture payable
长期应付款long-term payable
递延税款deferred tax
住房周转金revolving fund of house
三、所有者权益owners equity
股本paid-up stock
资本公积capital reserve
盈余公积surplus reserve
本年利润current year profit
利润分配profit distribution
四、成本类cost
生产成本cost of manufacture
制造费用manufacturing overhead
五、损益类profit and loss （p/l）
主营业务收入prime operating revenue
其他业务收入other operating revenue
折扣与折让discount and allowance
投资收益investment income
补贴收入subsidize revenue
营业外收入non-operating income
主营业务成本operating cost
主营业务税金及附加tax and associate charge
其他业务支出other operating expenses
存货跌价损失inventory falling price loss
营业费用operating expenses
管理费用general and administrative expenses
财务费用financial expenses
营业外支出non-operating expenditure
所得税income tax
以前年度损益调整adjusted p/l for prior year
企业会计准则目录
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企业会计准则－－－－－－－－-基本准则
（Accounting Standard for Business Enterprises - Basic Standard）
2. 企业会计准则第1 号－－－－－－－－-存货
（Accounting Standard for Business Enterprises No. 1 - Inventories）
3. 企业会计准则第2 号－－－－－－－－-长期股权投资
（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）
4. 企业会计准则第3 号－－－－－－－－-投资性房地产
（Accounting Standard for Business Enterprises No. 3 - Investment properties）
5. 企业会计准则第4 号－－－－－－－－-固定资产
（Accounting Standard for Business Enterprises No. 4 - Fixed assets）
6. 企业会计准则第5 号－－－－－－－－-生物资产
（Accounting Standard for Business Enterprises No. 5 - Biological assets）
7. 企业会计准则第6 号－－－－－－－－-无形资产
（Accounting Standard for Business Enterprises No. 6 - Intangible assets）
8. 企业会计准则第7 号－－－－－－－－-非货币性资产:）
（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
9. 企业会计准则第8 号－－－－－－－－-资产减值
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）
10. 企业会计准则第9 号－－－－－－－－-职工薪酬
（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）
11. 企业会计准则第10 号－－－－－－－－企业年金基金
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）
12. 企业会计准则第11 号－－－－－－－－股份支付
（Accounting Standard for Business Enterprises No. 11 - Share-based payment）
13. 企业会计准则第12 号－－－－－－－－债务重组
（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）
14. 企业会计准则第13 号－－－－－－－－或有事项
（Accounting Standard for Business Enterprises No. 13 - Contingencies）
15. 企业会计准则第14 号－－－－－－－－收入
（Accounting Standard for Business Enterprises No. 14 - Revenue）
16. 企业会计准则第15 号－－－－－－－－建造合同
（Accounting Standard for Business Enterprises No. 15 - Construction contracts）
17. 企业会计准则第16 号－－－－－－－－政府补助
（Accounting Standard for Business Enterprises No. 16 - Government grants）
18. 企业会计准则第17 号－－－－－－－－借款费用
（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）
19. 企业会计准则第18 号－－－－－－－－所得税
（Accounting Standard for Business Enterprises No. 18 - Income taxes）
20. 企业会计准则第19 号－－－－－－－－外币折算
（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）
21. 企业会计准则第20 号－－－－－－－－企业合并
（Accounting Standard for Business Enterprises No. 20 - Business Combinations）
22. 企业会计准则第21 号－－－－－－－－租赁
（Accounting Standard for Business Enterprises No. 21 - Leases）
23. 企业会计准则第22 号－－－－－－－－金融确认和计量
（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments）
24. 企业会计准则第23 号－－－－－－－－金融资产转移
（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）
25. 企业会计准则第24 号－－－－－－－－套期保值
（Accounting Standard for Business Enterprises No. 24 - Hedging）
26. 企业会计准则第25 号－－－－－－－－原保险合同
（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）
27. 企业会计准则第26 号－－－－－－－－再保险合同
（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）
28. 企业会计准则第27 号－－－－－－－－石油天然气开采
（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas）
29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正
（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors）
30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项
（Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date）
31. 企业会计准则第30 号－－－－－－－－财务报表列报
（Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements）
32. 企业会计准则第31 号－－－－－－－－现金流量表
（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）
33. 企业会计准则第32 号－－－－－－－－中期财务报告
（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）
34. 企业会计准则第33 号－－－－－－－－合并财务报表
（Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements）
35. 企业会计准则第34 号－－－－－－－－每股收益
（Accounting Standard for Business Enterprises No. 34 - Earnings per share）
36. 企业会计准则第35 号－－－－－－－－分部报告
（Accounting Standard for Business Enterprises No. 35 - Segment reporting）
37. 企业会计准则第36 号－－－－－－－－关联方披露
（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）
38. 企业会计准则第37 号－－－－－－－－金融列报
（Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments）
39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则
（Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises）
新准则下中英文会计科目对照表如下:
会计科目中英对照表会 计 科 目 accounting subject
顺序号serial number
编号code number
会计科目名称accounting subject
会计科目适用范围accounting subject range of application
一、资产类 1 1001
库存现金 cash on hand
2 1002 银行存款 bank deposit
5 1015 其他货币资金 other monetary capital
9 1101 交易性金融资产 transaction monetary assets
11 1121 应收票据 notes receivable
12 1122 应收账款 Account receivable
13 1123 预付账款 account prepaid
14 1131 应收股利 dividend receivable
15 1132 应收利息 accrued interest receivable
21 1231 其他应收款 accounts receivable-others
22 1241 坏账准备 had debts reserve
28 1401 材料采购 procurement of materials
29 1402 在途物资 materials in transit
30 1403 原材料 raw materials
32 1406 库存商品 commodity stocks
33 1407 发出商品 goods in transit
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles
42 1461 存货跌价准备 reserve against stock price declining
43 1501 待摊费用 fees to be apportioned
45 1521 持有至到期投资 hold investment due
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
47 1523 可供出售金融资产 financial assets available for sale
48 1524 长期股权投资 long-term stock ownership investment
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
50 1526 投资性房地产 investment real eastate
51 1531 长期应收款 long-term account receivable
52 1541 未实现融资收益 unrealized financing income
54 1601 固定资产 permanent assets
55 1602 累计折旧 accumulated depreciation
56 1603 固定资产减值准备permanent assets reduction reserve
57 1604 在建工程 construction in process
58 1605 工程物资 engineer material
59 1606 固定资产清理 disposal of fixed assets
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation
67 1701 无形资产 intangible assets
68 1702 累计摊销 accumulated amortization
69 1703 无形资产减值准备 intangible assets reduction reserve
70 1711 商誉 business reputation
71 1801 长期待摊费用 long-term deferred expenses
72 1811 递延所得税资产 deferred income tax assets
73 1901 待处理财产损溢 waiting assets profit and loss
二、负债类 debt group
74 2001 短期借款 short-term loan
81 2101 交易性金融负债 transaction financial liabilities
83 2201 应付票据 notes payable
84 2202 应付账款 account payable
85 2205 预收账款 item received in advance
86 2211 应付职工薪酬 employee pay payable
87 2221 应交税费 tax payable
88 2231 应付股利 dividend payable
89 2232 应付利息 interest payable
90 2241 其他应付款 other account payable
97 2401 预提费用 withholding expenses
98 2411 预计负债 estimated liabilities
99 2501 递延收益 deferred income
100 2601 长期借款 money borrowed for long term
101 2602 长期债券 long-term bond
106 2801 长期应付款 long-term account payable
107 2802 未确认融资费用 unacknowledged financial charges
108 2811 专项应付款 special accounts payable
109 2901 递延所得税负债 deferred income tax liabilities
三、共同类
112 3101 衍生 derivative tool
113 3201 套期 arbitrage tool
114 3202 被套期项目 arbitrage project
四、所有者权益类
115 4001 实收资本 paid-up capital
116 4002 资本公积 contributed surplus
117 4101 盈余公积 earned surplus
119 4103 本年利润 profit for the current year
120 4104 利润分配 allocation of profits
121 4201 库存股 treasury stock
五、成本类
122 5001 生产成本 production cost
123 5101 制造费用 cost of production
124 5201 劳务成本 service cost
125 5301 研发支出 research and development expenditures
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor
六、损益类
129 6001 主营业务收入main business income
130 6011 利息收入 金融共用 interest income financial sharing
135 6051 其他业务收入 other business income
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance
137 6101 公允价值变动损益 sound value flexible loss and profit
138 6111 投资收益 income on investment
142 6301 营业外收入 nonrevenue receipt
143 6401 主营业务成本 main business cost
144 6402 其他业务支出 other business expense
145 6405 营业税金及附加 business tariff and annex
146 6411 利息支出 金融共用 interest expense financial sharing
155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost
157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense
159 6701 资产减值损失 loss from asset devaluation
160 6711 营业外支出 nonoperating expense 161 6801 所得税 income tax
162 6901 以前年度损益调整prior year profit and loss adjustment
一、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
1402 长期债权投资 Long-term investment on bonds
´140201 债券投资 Investment on bonds
´140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor´s rights investment depreciation reserves
1431 委托贷款 Entrust loans
´143101 本金 Principal
´143102 利息 Interest
´143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资 Project goods and material
´160101 专用材料 Special-purpose material
´160102 专用设备 Special-purpose equipment
´160103 预付大型设备款 Prepayments for equipment
´160104 为生产准备的及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
´191101待处理流动资产损溢 Wait deal intangible assets loss or income
´191102待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
´217101 应交增值税 value added tax payable
´21710101 进项税额 Withholdings on VAT
´21710102 已交税金 Paying tax
´21710103 转出未交增值税 Unpaid VAT changeover
´21710104 减免税款 Tax deduction
´21710105 销项税额 Substituted money on VAT
´21710106 出口退税 Tax reimbursement for export
´21710107 进项税额转出 Changeover withnoldings on VAT
´21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
´21710109 转出多交增值税 Overpaid VAT changeover
´21710110 未交增值税 Unpaid VAT
´217102 应交营业税 Business tax payable
´217103 应交消费税 Consumption tax payable
´217104 应交资源税 Resources tax payable
´217105 应交所得税 Income tax payable
´217106 应交土地增值税 Increment tax on land value payable
´217107 应交城市维护建设税 Tax for maintaining and building cities payable
´217108 应交房产税 Housing property tax payable
´217109 应交土地使用税 Tenure tax payable
´217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
´217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
2311 应付债券 Bonds payable
´231101 债券面值 Face value, Par value
´231102 债券溢价 Premium on bonds
´231103 债券折价 Discount on bonds
´231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
2331 专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS´ EQUITY
资本 Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
´311101 资本(或股本)溢价 Cpital(or Stock) premium
´311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
´311103 股权投资准备 Stock right investment reserves
´311105 拨款转入 Allocate sums changeover in
´311106 外币资本折算差额 Foreign currency capital
´311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
´312101 法定盈余公积 Legal surplus
´312102 任意盈余公积 Free surplus reserves
´312103 法定公益金 Legal public welfare fund
´312104 储备基金 Reserve fund
´312105 企业发展基金 Enterprise expension fund
´312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
´314101 其他转入 Other chengeover in
´314102 提取法定盈余公积 Withdrawal legal surplus
´314103 提取法定公益金 Withdrawal legal public welfare funds
´314104 提取储备基金 Withdrawal reserve fund
´314105 提取企业发展基金 Withdrawal reserve for business expansion
´314106 提取职工奖励及福利基金 Withdrawal staff and workers´ bonus and welfare fund
´314107 利润归还投资 Profits capitalizad on return of investment
´314108 应付优先股股利 Preferred Stock dividends payable
´314109 提取任意盈余公积 Withdrawal other common accumulation fund
´314110 应付普通股股利 Common Stock dividends payable
´314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
´314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
´410101 基本生产成本 Base cost of manufacture
´410102 辅助生产成本 Auxiliary cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
4107 劳务成本 Service costs
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
非货币性交易收益 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
以上就是预收账款英文的全部内容，会计科目英文缩写：accounting；所谓会计，就是把企业有用的各种经济业务统一成以货币为计量单位，通过记账、算账、报账等一系列程序来提供反映企业财务状况和经营成果的经济信息。会计是以货币为主要计量单位，运用专门的方法。
