第一篇：新會計準(zhǔn)則 中英文會計科目對照表

新會計準(zhǔn)則 中英文會計科目對照表 2008-08-11 06:31 P.M.新會計準(zhǔn)則 中英文會計科目對照表

中英文會計科目對照表如下:

會計科目中英對照表會 計 科 目 accounting subject

順序號serial number

編號code number

會計科目名稱accounting subject

會計科目適用范圍accounting subject range of application

一、資產(chǎn)類 1 1001

庫存現(xiàn)金 cash on hand 1002 銀行存款 bank deposit 5 1015 其他貨幣資金 other monetary capital 9 1101 交易性金融資產(chǎn) transaction monetary assets 11 1121 應(yīng)收票據(jù) notes receivable 12 1122 應(yīng)收賬款 Account receivable 13 1123 預(yù)付賬款 account prepaid 14 1131 應(yīng)收股利 dividend receivable 15 1132 應(yīng)收利息 accrued interest receivable 21 1231 其他應(yīng)收款 accounts receivable-others 22 1241 壞賬準(zhǔn)備 had debts reserve 28 1401 材料采購 procurement of materials 29 1402 在途物資 materials in transit 30 1403 原材料 raw materials 32 1406 庫存商品 commodity stocks 33 1407 發(fā)出商品 goods in transit 36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存貨跌價準(zhǔn)備 reserve against stock price declining 43 1501 待攤費用 fees to be apportioned 45 1521 持有至到期投資 hold investment due 46 1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve 47 1523 可供出售金融資產(chǎn) financial assets available for sale 48 1524 長期股權(quán)投資 long-term stock ownership investment 49 1525 長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve 50 1526 投資性房地產(chǎn) investment real eastate 51 1531 長期應(yīng)收款 long-term account receivable 52 1541 未實現(xiàn)融資收益 unrealized financing income 54 1601 固定資產(chǎn) permanent assets 55 1602 累計折舊 accumulated depreciation 56 1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物資 engineer material 59 1606 固定資產(chǎn)清理 disposal of fixed assets 60 1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing 61 1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing 62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture 63 1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture 65 1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation 67 1701 無形資產(chǎn) intangible assets 68 1702 累計攤銷 accumulated amortization 69 1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve 70 1711 商譽 business reputation 71 1801 長期待攤費用 long-term deferred expenses 72 1811 遞延所得稅資產(chǎn) deferred income tax assets 73 1901 待處理財產(chǎn)損溢 waiting assets profit and loss

二、負(fù)債類 debt group

2001 短期借款 short-term loan 81 2101 交易性金融負(fù)債 transaction financial liabilities 83 2201 應(yīng)付票據(jù) notes payable 84 2202 應(yīng)付賬款 account payable 85 2205 預(yù)收賬款 item received in advance 86 2211 應(yīng)付職工薪酬 employee pay payable 87 2221 應(yīng)交稅費 tax payable 88 2231 應(yīng)付股利 dividend payable 89 2232 應(yīng)付利息 interest payable 90 2241 其他應(yīng)付款 other account payable 97 2401 預(yù)提費用 withholding expenses 98 2411 預(yù)計負(fù)債 estimated liabilities 99 2501 遞延收益 deferred income 100 2601 長期借款 money borrowed for long term 101 2602 長期債券 long-term bond 106 2801 長期應(yīng)付款 long-term account payable 107 2802 未確認(rèn)融資費用 unacknowledged financial charges 108 2811 專項應(yīng)付款 special accounts payable 109 2901 遞延所得稅負(fù)債 deferred income tax liabilities

三、共同類

3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期項目 arbitrage project

四、所有者權(quán)益類

4001 實收資本 paid-up capital 116 4002 資本公積 contributed surplus 117 4101 盈余公積 earned surplus 119 4103 本年利潤 profit for the current year 120 4104 利潤分配 allocation of profits 121 4201 庫存股 treasury stock

五、成本類

5001 生產(chǎn)成本 production cost 123 5101 制造費用 cost of production 124 5201 勞務(wù)成本 service cost 125 5301 研發(fā)支出 research and development expenditures 126 5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor 127 5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor 128 5403 機(jī)械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor

六、損益類

6001 主營業(yè)務(wù)收入main business income 130 6011 利息收入 金融共用 interest income financial sharing 135 6051 其他業(yè)務(wù)收入 other business income 136 6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance 137 6101 公允價值變動損益 sound value flexible loss and profit 138 6111 投資收益 income on investment 142 6301 營業(yè)外收入 nonrevenue receipt 143 6401 主營業(yè)務(wù)成本 main business cost 144 6402 其他業(yè)務(wù)支出 other business expense 145 6405 營業(yè)稅金及附加 business tariff and annex 146 6411 利息支出 金融共用 interest expense financial sharing 155 6601 銷售費用 marketing cost 156 6602 管理費用 managing cost 157 6603 財務(wù)費用 financial cost 158 6604 勘探費用 exploration expense 159 6701 資產(chǎn)減值損失 loss from asset devaluation 160 6711 營業(yè)外支出 nonoperating expense 161 6801 所得稅 income tax 162 6901 以前年度損益調(diào)整prior year profit and loss adjustment

第二篇：新會計準(zhǔn)則會計科目中英文對照表

資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank

1009 其他貨幣資金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 銀行本票 Cashier's cheque

'100903 銀行匯票 Bank draft

'100904 信用卡 Credit card

'100905 信用證保證金 L/C Guarantee deposits '100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金 Short-term investmentsother 1102 短期投資跌價準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage

1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進(jìn)銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process-outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds

'140201 債券投資 Investment on bonds

'140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans

'143101 本金 Principal

'143102 利息 Interest

'143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material '160101 專用材料 Special-purpose material '160102 專用設(shè)備 Special-purpose equipment

'160103 預(yù)付大型設(shè)備款 Prepayments for equipment '160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets

1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents

商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill

1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income

'191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income

'191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

二、負(fù)債類 Liability

短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance

2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費 Accrued welfarism

2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable '217101 應(yīng)交增值稅 value added tax payable

'21710101 進(jìn)項稅額 Withholdings on VAT '21710102 已交稅金 Paying tax '21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover '21710104 減免稅款 Tax deduction '21710105 銷項稅額 Substituted money on VAT '21710106 出口退稅 Tax reimbursement for export

'21710107 進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT '21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax '21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover '21710110 未交增值稅 Unpaid VAT '217102 應(yīng)交營業(yè)稅 Business tax payable '217103 應(yīng)交消費稅 Consumption tax payable '217104 應(yīng)交資源稅 Resources tax payable '217105 應(yīng)交所得稅 Income tax payable

'217106 應(yīng)交土地增值稅 Increment tax on land value payable '217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable '217108 應(yīng)交房產(chǎn)稅 Housing property tax payable '217109 應(yīng)交土地使用稅 Tenure tax payable '217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)payable '217111 應(yīng)交個人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費用 Drawing expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value 2211 預(yù)計負(fù)債 Anticipation liabilities 長期負(fù)債 Long-term Liabilities 2301 長期借款 Long-term loans 一年內(nèi)到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year 2311 應(yīng)付債券 Bonds payable

'231101 債券面值 Face value, Par value '231102 債券溢價 Premium on bonds

'231103 債券折價 Discount on bonds

'231104 應(yīng)計利息 Accrued interest 2321 長期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year 一年后到期的長期應(yīng)付 Long-term account payable over one year 2331 專項應(yīng)付款 Special payable 一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year 一年后到期的專項應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes

三、所有者權(quán)益類 OWNERS' EQUITY資本 Capita 3101 實收資本(或股本)Paid-up capital(or stock)實收資本 Paicl-up capital 實收股本 Paid-up stock 3103 已歸還投資 Investment Returned 公積

3111 資本公積 Capital reserve

'311101 資本(或股本)溢價 Cpital(or Stock)premium '311102 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve '311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves

'311105 撥款轉(zhuǎn)入 Allocate sums changeover in '311106 外幣資本折算差額 Foreign currency capital

'311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves

'312101 法定盈余公積 Legal surplus '312102 任意盈余公積 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 儲備基金 Reserve fund '312105 企業(yè)發(fā)展基金 Enterprise expension fund '312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本年利潤 Current year profits 3141 利潤分配 Profit distribution

'314101 其他轉(zhuǎn)入 Other chengeover in '314102 提取法定盈余公積 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取儲備基金 Withdrawal reserve fund '314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion '314106 提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利潤歸還投資 Profits capitalizad on return of investment '314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

'314109 提取任意盈余公積 Withdrawal other common accumulation fund '314110 應(yīng)付普通股股利 Common Stock dividends payable '314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)'314115 未分配利潤 Undistributed profit

四、成本類 Cost4101 生產(chǎn)成本 Cost of manufacture '410101 基本生產(chǎn)成本 Base cost of manufacture '410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture 4105 制造費用 Manufacturing overhead 材料費 Materials 管理人員工資 Executive Salaries 獎金 Wages 退職金 Retirement allowance 補貼 Bonus 外保勞務(wù)費 Outsourcing fee 福利費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內(nèi)交通費 Business traveling 通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Rent 管理費 Maintenance 車輛維護(hù)費 Vehicles maintenance 油料費 Vehicles maintenance 培訓(xùn)費 Education and training 接待費 Entertainment 圖書、印刷費 Books and printing 運費 Transpotation 保險費 Insurance premium 支付手續(xù)費 Commission 雜費 Sundry charges 折舊費 Depreciation expense 機(jī)物料消耗 Article of consumption 勞動保護(hù)費 Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 4107 勞務(wù)成本 Service costs

五、損益類入 Income

業(yè)務(wù)收入 OPERATING INCOME 5101 主營業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 服務(wù)收入 Service revenue

Profit and loss 收 5102 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購代售

包裝物出租 Wrappage lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 5201 投資收益 Investment income 短期投資收益 Current investment income 長期投資收益 Long-term investment income 計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 5203 補貼收入 Subsidize revenue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize revenue 5301 營業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 5401 主營業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費稅 Consumption tax

城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費 Other tax and associate charge 費用 Expenses

5501 營業(yè)費用 Operating expenses 代銷手續(xù)費 Consignment commission charge 運雜費 Transpotation 保險費 Insurance premium 展覽費 Exhibition fees 廣告費 Advertising fees

5502 管理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge

低值易耗攤銷 Article of consumption 辦公費 Office allowance 差旅費 Travelling expense 工會經(jīng)費 Labour union expenditure 研究與開發(fā)費 Research and development expense 福利費 Employee benefits/welfare 職工教育經(jīng)費 Personnel education

待業(yè)保險費 Unemployment insurance 勞動保險費 Labour insurance 醫(yī)療保險費 Medical insurance 會議費 Coferemce 聘請中介機(jī)構(gòu)費 Intermediary organs 咨詢費 Consult fees 訴訟費 Legal cost

業(yè)務(wù)招待費 Business entertainment 技術(shù)轉(zhuǎn)讓費 Technology transfer fees 礦產(chǎn)資源補償費 Mineral resources compensation fees 排污費 Pollution discharge fees 房產(chǎn)稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財務(wù)費用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項手續(xù)費 Charge for trouble 各項專門借款費用 Special-borrowing cost 5601 營業(yè)外支出 Nonbusiness expenditure 捐贈支出 Donation outlay 減值準(zhǔn)備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Income tax 以前損益調(diào)整 Prior year income adjustment

第三篇：會計科目中英文對照表

會計科目表

一、資產(chǎn)類1001 庫存現(xiàn)金 cash on hand1002 銀行存款 bank deposit1015 其他貨幣資金 other monetary capital1101 交易性金融資產(chǎn) transaction monetary assets1121 應(yīng)收票據(jù) notes receivable1122 應(yīng)收賬款 Account receivable1123 預(yù)付賬款 account prepaid1131 應(yīng)收股利 dividend receivable1132 應(yīng)收利息 accrued interest receivable1231 其他應(yīng)收款 accounts receivable-others1241 壞賬準(zhǔn)備 had debts reserve1401 材料采購 procurement of materials1402 在途物資 materials in transit1403 原材料 raw materials

1406 庫存商品 commodity stocks

1407 發(fā)出商品 goods in transit

1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles

1461 存貨跌價準(zhǔn)備 reserve against stock price declining43 1501 待攤費用 fees to be apportioned

1521 持有至到期投資 hold investment due

1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve47 1523 可供出售金融資產(chǎn) financial assets available for sale48 1524 長期股權(quán)投資 long-term stock ownership investment

1525 長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve

1526 投資性房地產(chǎn) investment real eastate

1531 長期應(yīng)收款 long-term account receivable

1541 未實現(xiàn)融資收益 unrealized financing income

1601 固定資產(chǎn) permanent assets

1602 累計折舊 accumulated depreciation

1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve57 1604 在建工程 construction in process

1605 工程物資 engineer material

1606 固定資產(chǎn)清理 disposal of fixed assets

1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing

1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing

1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture

1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture

1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture

1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation

1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation

1701 無形資產(chǎn) intangible assets

1702 累計攤銷 accumulated amortization

1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve70 1711 商譽 business reputation

1801 長期待攤費用 long-term deferred expenses

1811 遞延所得稅資產(chǎn) deferred income tax assets

1901 待處理財產(chǎn)損溢 waiting assets profit and loss

二、負(fù)債類 debt group

2001 短期借款 short-term loan

2101 交易性金融負(fù)債 transaction financial liabilities

2201 應(yīng)付票據(jù) notes payable

2202 應(yīng)付賬款 account payable

2205 預(yù)收賬款 item received in advance

2211 應(yīng)付職工薪酬 employee pay payable

2221 應(yīng)交稅費 tax payable

2231 應(yīng)付股利 dividend payable

2232 應(yīng)付利息 interest payable

2241 其他應(yīng)付款 other account payable

2401 預(yù)提費用 withholding expenses

2411 預(yù)計負(fù)債 estimated liabilities

2501 遞延收益 deferred income

2601 長期借款 money borrowed for long term

2602 長期債券 long-term bond

2801 長期應(yīng)付款 long-term account payable

2802 未確認(rèn)融資費用 unacknowledged financial charges

2811 專項應(yīng)付款 special accounts payable

2901 遞延所得稅負(fù)債 deferred income tax liabilities

三、共同類

3101 衍生工具 derivative tool

3201 套期工具 arbitrage tool

3202 被套期項目 arbitrage project

四、所有者權(quán)益類

4001 實收資本 paid-up capital

4002 資本公積 contributed surplus

4101 盈余公積 earned surplus

4103 本年利潤 profit for the current year

4104 利潤分配 allocation of profits

4201 庫存股 treasury stock

五、成本類

5001 生產(chǎn)成本 production cost

5101 制造費用 cost of production

5201 勞務(wù)成本 service cost

5301 研發(fā)支出 research and development expenditures

5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor

5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor

5403 機(jī)械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor

六、損益類

6001 主營業(yè)務(wù)收入main business income

6011 利息收入 金融共用 interest income financial sharing135 6051 其他業(yè)務(wù)收入 other business income

6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance137 6101 公允價值變動損益 sound value flexible loss and profit138 6111 投資收益 income on investment

6301 營業(yè)外收入 nonrevenue receipt

6401 主營業(yè)務(wù)成本 main business cost

6402 其他業(yè)務(wù)支出 other business expense

6405 營業(yè)稅金及附加 business tariff and annex

6411 利息支出 金融共用 interest expense financial sharing155 6601 銷售費用 marketing cost

156 6602 管理費用 managing cost

157 6603 財務(wù)費用 financial cost

158 6604 勘探費用 exploration expense

159 6701 資產(chǎn)減值損失 loss from asset duation

160 6711 營業(yè)外支出 nonoperating expense

161 6801 所得稅 income tax

162 6901 以前損益調(diào)整prior year profit and loss adjustment

第四篇：新準(zhǔn)則下中英文會計科目對照表2011

新準(zhǔn)則下中英文會計科目對照表如下:

會計科目中英對照表會計科目 accounting subject

順序號serial number編號code number會計科目名稱accounting subject會計科目適用范圍accounting subject range of application

一、資產(chǎn)類1001 庫存現(xiàn)金 cash on hand1002 銀行存款 bank deposit1015 其他貨幣資金 other monetary capital1101 交易性金融資產(chǎn) transaction monetary assets1121 應(yīng)收票據(jù) notes receivable1122 應(yīng)收賬款 Account receivable1123 預(yù)付賬款 account prepaid1131 應(yīng)收股利 dividend receivable1132 應(yīng)收利息 accrued interest receivable1231 其他應(yīng)收款 accounts receivable-others1241 壞賬準(zhǔn)備 had debts reserve1401 材料采購 procurement of materials1402 在途物資 materials in transit1403 原材料 raw materials

1406 庫存商品 commodity stocks

1407 發(fā)出商品 goods in transit

1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles

1461 存貨跌價準(zhǔn)備 reserve against stock price declining

1501 待攤費用 fees to be apportioned

1521 持有至到期投資 hold investment due

1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve

1523 可供出售金融資產(chǎn) financial assets available for sale

1524 長期股權(quán)投資 long-term stock ownership investment

1525 長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve

1526 投資性房地產(chǎn) investment real eastate

1531 長期應(yīng)收款 long-term account receivable

1541 未實現(xiàn)融資收益 unrealized financing income

1601 固定資產(chǎn) permanent assets

1602 累計折舊 accumulated depreciation

1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve

1604 在建工程 construction in process

1605 工程物資 engineer material

1606 固定資產(chǎn)清理 disposal of fixed assets

1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing

1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing

1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture

1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture

1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture

1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation

1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation

1701 無形資產(chǎn) intangible assets

1702 累計攤銷 accumulated amortization

1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve

1711 商譽 business reputation

1801 長期待攤費用 long-term deferred expenses

1811 遞延所得稅資產(chǎn) deferred income tax assets

1901 待處理財產(chǎn)損溢 waiting assets profit and loss

二、負(fù)債類 debt group

2001 短期借款 short-term loan

2101 交易性金融負(fù)債 transaction financial liabilities

2201 應(yīng)付票據(jù) notes payable

2202 應(yīng)付賬款 account payable

2205 預(yù)收賬款 item received in advance

2211 應(yīng)付職工薪酬 employee pay payable

2221 應(yīng)交稅費 tax payable

2231 應(yīng)付股利 dividend payable

2232 應(yīng)付利息 interest payable

2241 其他應(yīng)付款 other account payable

2401 預(yù)提費用 withholding expenses

2411 預(yù)計負(fù)債 estimated liabilities

2501 遞延收益 deferred income100 2601 長期借款 money borrowed for long term101 2602 長期債券 long-term bond106 2801 長期應(yīng)付款 long-term account payable107 2802 未確認(rèn)融資費用 unacknowledged financial charges108 2811 專項應(yīng)付款 special accounts payable109 2901 遞延所得稅負(fù)債 deferred income tax liabilities

三、共同類112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期項目 arbitrage project

四、所有者權(quán)益類115 4001 實收資本 paid-up capital116 4002 資本公積 contributed surplus117 4101 盈余公積 earned surplus119 4103 本年利潤 profit for the current year120 4104 利潤分配 allocation of profits121 4201 庫存股 treasury stock

五、成本類122 5001 生產(chǎn)成本 production cost123 5101 制造費用 cost of production124 5201 勞務(wù)成本 service cost

5301 研發(fā)支出 research and development expenditures

5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor

5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor

5403 機(jī)械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor

六、損益類

6001 主營業(yè)務(wù)收入main business income

6011 利息收入 金融共用 interest income financial sharing

6051 其他業(yè)務(wù)收入 other business income

6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance

6101 公允價值變動損益 sound value flexible loss and profit

6111 投資收益 income on investment

6301 營業(yè)外收入 nonrevenue receipt

6401 主營業(yè)務(wù)成本 main business cost

6402 其他業(yè)務(wù)支出 other business expense

6405 營業(yè)稅金及附加 business tariff and annex

6411 利息支出 金融共用 interest expense financial sharing

155 6601 銷售費用 marketing cost 156 6602 管理費用 managing cost

157 6603 財務(wù)費用 financial cost 158 6604 勘探費用 exploration expense

159 6701 資產(chǎn)減值損失 loss from asset devaluation

160 6711 營業(yè)外支出 nonoperating expense 161 6801 所得稅 income tax

162 6901 以前損益調(diào)整prior year profit and loss adjustment

第五篇：會計科目中英文對照表(含明細(xì)科目)

一、資產(chǎn)類 Assets

流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank

1009 其他貨幣資金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 銀行本票 Cashier's cheque '100903 銀行匯票 Bank draft '100904 信用卡 Credit card

'100905 信用證保證金 L/C Guarantee deposits '100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金 Short-term investmentsother 1102 短期投資跌價準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage

1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進(jìn)銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process-outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment

1401 長期股權(quán)投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds '140201 債券投資 Investment on bonds '140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans '143101 本金 Principal '143102 利息 Interest

'143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation

1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material '160101 專用材料 Special-purpose material '160102 專用設(shè)備 Special-purpose equipment '160103 預(yù)付大型設(shè)備款 Prepayments for equipment '160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works

在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents

非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill 1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income

1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income

'191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income '191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

二、負(fù)債類 Liability

短期負(fù)債 Current liability

2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received

2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費 Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable '217101 應(yīng)交增值稅 value added tax payable '21710101 進(jìn)項稅額 Withholdings on VAT '21710102 已交稅金 Paying tax '21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover '21710104 減免稅款 Tax deduction '21710105 銷項稅額 Substituted money on VAT '21710106 出口退稅 Tax reimbursement for export '21710107 進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT '21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax '21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover '21710110 未交增值稅 Unpaid VAT '217102 應(yīng)交營業(yè)稅 Business tax payable '217103 應(yīng)交消費稅 Consumption tax payable '217104 應(yīng)交資源稅 Resources tax payable '217105 應(yīng)交所得稅 Income tax payable

'217106 應(yīng)交土地增值稅 Increment tax on land value payable '217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable '217108 應(yīng)交房產(chǎn)稅 Housing property tax payable '217109 應(yīng)交土地使用稅 Tenure tax payable '217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)payable '217111 應(yīng)交個人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費用 Drawing expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value 2211 預(yù)計負(fù)債 Anticipation liabilities 長期負(fù)債 Long-term Liabilities 2301 長期借款 Long-term loans 一年內(nèi)到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year 2311 應(yīng)付債券 Bonds payable '231101 債券面值 Face value, Par value '231102 債券溢價 Premium on bonds '231103 債券折價 Discount on bonds '231104 應(yīng)計利息 Accrued interest 2321 長期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year 一年后到期的長期應(yīng)付 Long-term account payable over one year 2331 專項應(yīng)付款 Special payable 一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year 一年后到期的專項應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes

三、所有者權(quán)益類 OWNERS' EQUITY

資本 Capita 3101 實收資本(或股本)Paid-up capital(or stock)實收資本 Paicl-up capital 實收股本 Paid-up stock

3103 已歸還投資 Investment Returned 公積

3111 資本公積 Capital reserve

'311101 資本(或股本)溢價 Cpital(or Stock)premium '311102 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve '311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves '311105 撥款轉(zhuǎn)入 Allocate sums changeover in '311106 外幣資本折算差額 Foreign currency capital '311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves '312101 法定盈余公積 Legal surplus '312102 任意盈余公積 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 儲備基金 Reserve fund '312105 企業(yè)發(fā)展基金 Enterprise expension fund '312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本年利潤 Current year profits 3141 利潤分配 Profit distribution '314101 其他轉(zhuǎn)入 Other chengeover in '314102 提取法定盈余公積 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取儲備基金 Withdrawal reserve fund '314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion '314106 提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利潤歸還投資 Profits capitalizad on return of investment '314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

'314109 提取任意盈余公積 Withdrawal other common accumulation fund '314110 應(yīng)付普通股股利 Common Stock dividends payable '314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)'314115 未分配利潤 Undistributed profit

四、成本類 Cost

4101 生產(chǎn)成本 Cost of manufacture '410101 基本生產(chǎn)成本 Base cost of manufacture '410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture 4105 制造費用 Manufacturing overhead 材料費 Materials 管理人員工資 Executive Salaries 獎金 Wages 退職金 Retirement allowance 補貼 Bonus 外保勞務(wù)費 Outsourcing fee 福利費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內(nèi)交通費 Business traveling 通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Rent 管理費 Maintenance 車輛維護(hù)費 Vehicles maintenance 油料費 Vehicles maintenance 培訓(xùn)費 Education and training 接待費 Entertainment 圖書、印刷費 Books and printing 運費 Transpotation 保險費 Insurance premium 支付手續(xù)費 Commission 雜費 Sundry charges 折舊費 Depreciation expense 機(jī)物料消耗 Article of consumption 勞動保護(hù)費 Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 4107 勞務(wù)成本 Service costs

五、損益類 Profit and loss

收入 Income

業(yè)務(wù)收入 OPERATING INCOME 5101 主營業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 服務(wù)收入 Service revenue 5102 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購代售

包裝物出租 Wrappage lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 5201 投資收益 Investment income 短期投資收益 Current investment income 長期投資收益 Long-term investment income 計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 5203 補貼收入 Subsidize revenue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize revenue 5301 營業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 5401 主營業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費稅 Consumption tax

城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax

土地增值稅 Increment tax on land value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費 Other tax and associate charge 費用 Expenses

5501 營業(yè)費用 Operating expenses 代銷手續(xù)費 Consignment commission charge 運雜費 Transpotation 保險費 Insurance premium 展覽費 Exhibition fees 廣告費 Advertising fees

5502 管理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge

低值易耗攤銷 Article of consumption 辦公費 Office allowance 差旅費 Travelling expense 工會經(jīng)費 Labour union expenditure

研究與開發(fā)費 Research and development expense 福利費 Employee benefits/welfare 職工教育經(jīng)費 Personnel education 待業(yè)保險費 Unemployment insurance 勞動保險費 Labour insurance 醫(yī)療保險費 Medical insurance 會議費 Coferemce 聘請中介機(jī)構(gòu)費 Intermediary organs 咨詢費 Consult fees 訴訟費 Legal cost

業(yè)務(wù)招待費 Business entertainment 技術(shù)轉(zhuǎn)讓費 Technology transfer fees 礦產(chǎn)資源補償費 Mineral resources compensation fees 排污費 Pollution discharge fees 房產(chǎn)稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財務(wù)費用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項手續(xù)費 Charge for trouble 各項專門借款費用 Special-borrowing cost 5601 營業(yè)外支出 Nonbusiness expenditure 捐贈支出 Donation outlay 減值準(zhǔn)備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Income tax 以前損益調(diào)整 Prior year income adjustment

1、報表如何選擇期間 比如看15天的報表

2、界面排版

3、字體設(shè)置

4、打印憑證如何選擇憑證紙