香港公司做帐基本会计科目.doc

会计科目中英文对照（附表四）代码名称1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金倜转金pettycash/revolvingfunds112短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-其它short-terminvestments-other1124备抵短期投资跌价损失allowaneeforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1133应收票据-关系人notesreceivable-relatedparties1134其它应收票据othernotesreceivable114应收账款accountsreceivable1141应收账款accountsreceivable1142应收账款-关系人accountsreceivable-relatedparties1143其它应收款otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1221原料rawmaterials1227物料supplies125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents126预付款项prepayments1261预付货款prepaymentforpurchases1262其它预付款项otherprepayments128~129其它流动资产othercurrentassets1281进项税额VATpaid(orinputtax)1291业主（股东）往来owners(stockholders)currentaccount1292同业往来currentaccountwithothers1293其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandIong-terminvestments131甘仝funds1311偿债基金redemptionfund(orsinkingfund)1312改良及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfund1314退休基金pensionfund1315其它基金otherfunds132长期投资Iong-terminvestments1321长期股权投资Iong-termequityinvestments1322长期债券投资Iong-termbondinvestments1323长期不动产投资Iong-termrealestatein-vestments1324其它长期投资otherIong-terminvestments14~15固定资产property141土地land1411土地land142房屋及建物buildings1421房屋及建物buildings143机（器）具及设备machineryandequipment1431机（器）具machinery17无形资产intangibleassets18其它资产otherassets2负债liabilities21~22流动负债currentliabilities211短期借款short-termborrowings(debt)2111银行透支bankoverdraft2112银行借款bankloan2113短期借款-关系人short-termborrowings-relatedparties2114短期借款-其它short-termborrowings-other212应付票据notespayable2121应付票据notespayable2122应付票据-关系人notespayable-relatedparties213应付账款accountspayable2131应付账款accountspayable2132应付账款-关系人accountspayable-relatedparties2133其它应付款otherpayables214预收款项advaneereceipts2141预收货款salesrevenuereceivedinadvanee2142预收收入revenuereceivedinadvanee2143其它预收款otheradvaneereceipts23其它负债otherliabilities231递延负债deferredliabilities232存入保证金depositsreceived2321存入保证金guaranteedepositreceived3业主权益ownersequity31资本capital311资本（或股本）capital32资本公积additionalpaid-incapital33保留盈余（或累积亏损）retainedearnings(accumulateddeficit)34权益调整equityadjustments4营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otheroperatingrevenue-other5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense.rent5153文具用品officesupplies(expense)5154旅费travelingexpense.travel5155运费shippingexpenses.freight5156邮电费postage(expenses)5157修缮费repair(s)andmaintenance(expense)5158包装费packingexpenses5161水电瓦斯费utilities(expense)5162保险费insuranee(expense)5163加工费manufacturingoverhead-outsourced5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamortization5172伙食费meal(expenses)5173职工福利employeebenefits/welfare5176训练费training(expense)5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务成本制servicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本agencycosts571业务成本agencycosts5711业务成本agencycosts58其它营业成本otheroperatingcosts588其它营业成本-其它otheroperatingcosts-other5888其它营业成本-其它otheroperatingcosts-other6营业费用operatingexpenses61推销费用sellingexpenses615~618推销费用sellingexpenses6151新资支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesu。