代碼 ? ?名稱 ? ?英譯

1 ? ?資產(chǎn) ? ?assets

11~ 12 ? ?流動資產(chǎn) ? ?current assets

111 ? ?現(xiàn)金及約當(dāng)現(xiàn)金 ? ?cash and cash equivalents

1111 ? ?庫存現(xiàn)金 [1]? ?? ?cash on hand

1112 ? ?零用金/周轉(zhuǎn)金 ? ?petty cash/revolving funds

1113 ? ?銀行存款 ? ?cash in banks

1116 ? ?在途現(xiàn)金 ? ?cash in transit

1117 ? ?約當(dāng)現(xiàn)金 ? ?cash equivalents

1118 ? ?其它現(xiàn)金及約當(dāng)現(xiàn)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(yīng)收票據(jù) ? ?notes receivable

1131 ? ?應(yīng)收票據(jù) ? ?notes receivable

1132 ? ?應(yīng)收票據(jù)貼現(xiàn) ? ?discounted notes receivable

1137 ? ?應(yīng)收票據(jù)-關(guān)系人 ? ?notes receivable-related parties

1138 ? ?其它應(yīng)收票據(jù) ? ?other notes receivable

1139 ? ?備抵呆帳-應(yīng)收票據(jù) ? ?allowance for uncollec-tible accounts-notes receivable

114 ? ?應(yīng)收帳款 ? ?accounts receivable

1141 ? ?應(yīng)收帳款 ? ?accounts receivable

1142 ? ?應(yīng)收分期帳款 ? ?installment accounts receivable

1147 ? ?應(yīng)收帳款-關(guān)系人 ? ?accounts receivable-related parties

1149 ? ?備抵呆帳-應(yīng)收帳款 ? ?allowance for uncollec-tible accounts-accounts receivable

118 ? ?其它應(yīng)收款 ? ?other Receivables

1181 ? ?應(yīng)收出售遠(yuǎn)匯款 ? ?forward exchange contract receivable

1182 ? ?應(yīng)收遠(yuǎn)匯款-外幣 ? ?forward exchange contract receivable-foreign currencies

1183 ? ?買賣遠(yuǎn)匯折價 ? ?discount on forward ex-change contract

1184 ? ?應(yīng)收收益 ? ?earned revenue receivable

1185 ? ?應(yīng)收退稅款 ? ?income tax refund receivable

1187 ? ?其它應(yīng)收款-關(guān)系人 ? ?other receivables-related parties

1188 ? ?其它應(yīng)收款-其它 ? ?other receivables-other

1189 ? ?備抵呆帳-其它應(yīng)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(chǎn)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(yù)付費(fèi)用 ? ?prepaid expenses

1251 ? ?預(yù)付薪資 ? ?prepaid payroll

1252 ? ?預(yù)付租金 ? ?prepaid rents

1253 ? ?預(yù)付保險費(fèi) ? ?prepaid insurance

1254 ? ?用品盤存 ? ?office supplies

1255 ? ?預(yù)付所得稅 ? ?prepaid income tax

1258 ? ?其它預(yù)付費(fèi)用 ? ?other prepaid expenses

126 ? ?預(yù)付款項 ? ?prepayments

1261 ? ?預(yù)付貨款 ? ?prepayment for purchases

1268 ? ?其它預(yù)付款項 ? ?other prepayments

128~129 ? ?其它流動資產(chǎn) ? ?other current assets

1281 ? ?進(jìn)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(chǎn) ? ?deferred income tax assets

1292 ? ?遞延兌換損失 ? ?deferred Foreign Exchange losses

1293 ? ?業(yè)主往來(股東往來) ? ?owners'(stockholders') current account

1294 ? ?同業(yè)往來 ? ?current account with others

1298 ? ?其它流動資產(chǎn)-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(kuò)充基金 ? ?fund for improvement and expansion

1313 ? ?意外損失準(zhǔn)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(quán)投資 ? ?long-term equity investments

1322 ? ?長期債券投資 ? ?long-term bond investments

1323 ? ?長期不動產(chǎn)投資 ? ?long-term real estate in-vestments

1324 ? ?人壽保險現(xiàn)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(chǎn) ? ?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(jī)(器)具及設(shè)備 ? ?machinery and equipment

1441 ? ?機(jī)(器)具 ? ?machinery

1448 ? ?機(jī)(器)具-重估增值 ? ?machinery-revaluation increments

1449 ? ?累積折舊-機(jī)(器)具 ? ?accumulated depreciation-machinery

151 ? ?租賃資產(chǎn) ? ?leased assets

1511 ? ?租賃資產(chǎn) ? ?leased assets

1519 ? ?累積折舊-租賃資產(chǎn) ? ?accumulated depreciation-leased assets

152 ? ?租賃權(quán)益改良 ? ?leasehold improvements

1521 ? ?租賃權(quán)益改良 ? ?leasehold improvements

1529 ? ?累積折舊-租賃權(quán)益改良 ? ?accumulated depreciation-leasehold improvements

156 ? ?未完工程及預(yù)付購置設(shè)備款 ? ?construction in progress and prepayments for

equipment

1561 ? ?未完工程 ? ?construction in progress

1562 ? ?預(yù)付購置設(shè)備款 ? ?prepayment for equipment

158 ? ?雜項固定資產(chǎn) ? ?miscellaneous property, plant, and equipment

1581 ? ?雜項固定資產(chǎn) ? ?miscellaneous property, plant, and equipment

1588 ? ?雜項固定資產(chǎn)-重估增值 ? ?miscellaneous property, plant, and equipment-

revaluation increments

1589 ? ?累積折舊-雜項固定資產(chǎn) ? ?accumulated depreciation-miscellaneous property, plant,

and equipment

16 ? ?遞耗資產(chǎn) ? ?depletable assets

161 ? ?遞耗資產(chǎn) ? ?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(chǎn) ? ?intangible assets

171 ? ?商標(biāo)權(quán) ? ?trademarks

1711 ? ?商標(biāo)權(quán) ? ?trademarks

172 ? ?專利權(quán) ? ?patents

1721 ? ?專利權(quán) ? ?patents

173 ? ?特許權(quán) ? ?franchise

1731 ? ?特許權(quán) ? ?franchise

174 ? ?著作權(quán) ? ?copyright

1741 ? ?著作權(quán) ? ?copyright

175 ? ?計算機(jī)軟件 ? ?Computer Software

1751 ? ?計算機(jī)軟件 ? ?computer software cost

176 ? ?商譽(yù) ? ?goodwill

1761 ? ?商譽(yù) ? ?goodwill

177 ? ?開辦費(fèi) ? ?organization costs

1771 ? ?開辦費(fèi) ? ?organization costs

178 ? ?其它無形資產(chǎn) ? ?other intangibles

1781 ? ?遞延退休金成本 ? ?deferred pension costs

1782 ? ?租賃權(quán)益改良 ? ?leasehold improvements

1788 ? ?其它無形資產(chǎn)-其它 ? ?other intangible assets-other

18 ? ?其它資產(chǎn) ? ?other assets

181 ? ?遞延資產(chǎn) ? ?deferred assets

1811 ? ?債券發(fā)行成本 ? ?deferred bond issuance costs

1812 ? ?長期預(yù)付租金 ? ?long-term prepaid rent

1813 ? ?長期預(yù)付保險費(fèi) ? ?long-term prepaid insurance

1814 ? ?遞延所得稅資產(chǎn) ? ?deferred income tax assets

1815 ? ?預(yù)付退休金 ? ?prepaid pension cost

1818 ? ?其它遞延資產(chǎn) ? ?other deferred assets

182 ? ?閑置資產(chǎn) ? ?idle assets

1821 ? ?閑置資產(chǎn) ? ?idle assets

184 ? ?長期應(yīng)收票據(jù)及款項與催收帳款 ? ?long-term notes , accounts and overdue

receivables

1841 ? ?長期應(yīng)收票據(jù) ? ?long-term notes receivable

1842 ? ?長期應(yīng)收帳款 ? ?long-term accounts receivable

1843 ? ?催收帳款 ? ?overdue receivables

1847 ? ?長期應(yīng)收票據(jù)及款項與催收帳款-關(guān)系人 ? ?long-term notes, accounts and overdue

receivables-related parties

1848 ? ?其它長期應(yīng)收款項 ? ?other long-term receivables

1849 ? ?備抵呆帳-長期應(yīng)收票據(jù)及款項與催收帳款 ? ?allowance for uncollectible accounts-

long-term notes, accounts and overdue receivables

185 ? ?出租資產(chǎn) ? ?assets leased to others

1851 ? ?出租資產(chǎn) ? ?assets leased to others

1858 ? ?出租資產(chǎn)-重估增值 ? ?assets leased to others-incremental value from revaluation

1859 ? ?累積折舊-出租資產(chǎn) ? ?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(chǎn) ? ?miscellaneous assets

擴(kuò)展資料

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(yè)技術(shù)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(tǒng)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(tǒng)一考試制度，每年考試一次，由全國統(tǒng)一組織、統(tǒng)一大綱、統(tǒng)一試題，統(tǒng)一評分標(biāo)準(zhǔn)。

會計專業(yè)初級、中級資格考試合格者，即由各省、自治區(qū)、直轄市、新疆生產(chǎn)建設(shè)兵團(tuán)人事（職改）部門頒發(fā)人事部統(tǒng)一印制，人事部、財政部印的會計專業(yè)技術(shù)資格證書。證書全國范圍有效。

參考資料:百度百科-中國會計科目中英文對照（含科目代碼）