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 reduction 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 reduction of inventory to market
1221 制成品 finished goods
1222 寄銷制成品 consigned finished goods
1223 副產品 by-products
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 備抵存貨跌價損失 allowance for reduction 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 意外損失準備基金 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 copyright
1741 著作權 copyright
175 計算機軟件 Computer Software
1751 計算機軟件 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 overdue?
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 overdue receivables
1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overdue?
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 overdue 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 ?
擴展資料
會計職稱考試
同義詞會計考試壹般指會計職稱考試
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考試實行全國統壹考試制度，每年考試壹次，由全國統壹組織、統壹大綱、統壹試題，統壹評分標準。
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）部門頒發人事部統壹印制，人事部、財政部印的會計專業技術資格證書。證書全國範圍有效。
參考資料:百度百科-中國會計科目中英文對照（含科目代碼）