中美GAAP对比
一级科目二级科目三级科目四级科目
代码名称代码名称代码名称代码名称英译
1 资产assets
11~ 12 流动资产current assets
111 现金及约当现金cash and cash equivalents
1111 库存现金cash on hand
1112 零用金/周转金petty cash/revolving funds
1113 银行存款cash in banks
1116 在途现金cash in transit
1117 约当现金cash equivalents
1118 其它现金及约当现金other cash and cash equivalents
112 短期投资short-term investments
1121 短期投资-股票short-term investments - stock
1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds
1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds
1128 短期投资-其它short-term investments - other
1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market
113 应收票据notes receivable
1131 应收票据notes receivable
1132 应收票据贴现discounted notes receivable
1137 应收票据-关系人notes receivable - related parties
1138 其它应收票据other notes receivable
1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable
114 应收帐款accounts receivable
1141 应收帐款accounts receivable
1142 应收分期帐款installment accounts receivable
1147 应收帐款-关系人accounts receivable - related parties
1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable
118 其它应收款other receivables
1181 应收出售远汇款forward exchange contract receivable
1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract
1184 应收收益earned revenue receivable
1185 应收退税款income tax refund receivable
1187 其它应收款- 关系人other receivables - related parties
1188 其它应收款- 其它other receivables - other
1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables
121~122 存货inventories
1211 商品存货merchandise inventory
1212 寄销商品consigned goods
1213 在途商品goods in transit
1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods
1222 寄销制成品consigned finished goods
1223 副产品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 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses
1251 预付薪资prepaid payroll
1252 预付租金prepaid rents
1253 预付保险费prepaid insurance
1254 用品盘存office supplies
1255 预付所得税prepaid income tax
1258 其它预付费用other prepaid expenses
126 预付款项prepayments
1261 预付货款prepayment for purchases
1268 其它预付款项other prepayments
128~129 其它流动资产other current assets
1281 进项税额V AT paid ( or input tax)
1282 留抵税额excess V AT paid (or overpaid V AT)
1283 暂付款temporary payments
1284 代付款payment on behalf of others
1285 员工借支advances to employees
1286 存出保证金refundable deposits
1287 受限制存款certificate of deposit-restricted
1291 递延所得税资产deferred income tax assets
1292 递延兑换损失deferred foreign exchange losses
1293 业主(股东)往来owners'(stockholders') current account
1294 同业往来current account with others
1298 其它流动资产-其它other current assets - other
13 基金及长期投资funds and long-term investments
131 基金funds
1311 偿债基金redemption fund (or sinking fund)
1312 改良及扩充基金fund for improvement and expansion
1313 意外损失准备基金contingency fund
1314 退休基金pension fund
1318 其它基金other funds
132 长期投资long-term investments
1321 长期股权投资long-term equity investments
1322 长期债券投资long-term bond investments
1323 长期不动产投资long-term real estate in-vestments
1324 人寿保险现金解约价值cash surrender value of life insurance
1328 其它长期投资other long-term investments
1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments
14~ 15 固定资产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 累积折旧-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 累积折旧-房屋及建物accumulated depreciation - buildings
144~146 机(器)具及设备machinery and equipment
1441 机(器)具machinery
1448 机(器)具-重估增值machinery - revaluation increments
1449 累积折旧-机(器)具accumulated depreciation - machinery
151 租赁资产leased assets
1511 租赁资产leased assets
1519 累积折旧-租赁资产accumulated depreciation - leased assets
152 租赁权益改良leasehold improvements
1521 租赁权益改良leasehold improvements
1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements
156 未完工程及预付购置设备款construction in progress and prepayments for equipment
1561 未完工程construction in progress
1562 预付购置设备款prepayment for equipment
158 杂项固定资产miscellaneous property, plant, and equipment
1581 杂项固定资产miscellaneous property, plant, and equipment
1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments
1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment
16 递耗资产depletable assets
161 递耗资产depletable assets
1611 天然资源natural resources
1618 天然资源-重估增值natural resources -revaluation increments
1619 累积折耗-天然资源accumulated depletion - natural resources
17 无形资产intangible assets
171 商标权trademarks
1711 商标权trademarks
172 专利权patents
1721 专利权patents
173 特许权franchise
1731 特许权franchise
174 著作权copyright
1741 著作权copyright
175 计算机软件computer software
1751 计算机软件computer software cost
176 商誉goodwill
1761 商誉goodwill
177 开办费organization costs
1771 开办费organization costs
178 其它无形资产other intangibles
1781 递延退休金成本deferred pension costs
1782 租赁权益改良leasehold improvements
1788 其它无形资产-其它other intangible assets - other
18 其它资产other assets
181 递延资产deferred assets
1811 债券发行成本deferred bond issuance costs
1812 长期预付租金long-term prepaid rent
1813 长期预付保险费long-term prepaid insurance
1814 递延所得税资产deferred income tax assets
1815 预付退休金prepaid pension cost
1818 其它递延资产other deferred assets
182 闲置资产idle assets
1821 闲置资产idle assets
184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables
1841 长期应收票据long-term notes receivable
1842 长期应收帐款long-term accounts receivable
1843 催收帐款overdue receivables
1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties
1848 其它长期应收款项other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
185 出租资产assets leased to others
1851 出租资产assets leased to others
1858 出租资产-重估增值assets leased to others - incremental value from revaluation
1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 存出保证金refundable deposit
1861 存出保证金refundable deposits
188 杂项资产miscellaneous assets
1881 受限制存款certificate of deposit - restricted
1888 杂项资产-其它miscellaneous assets - other
2 负债liabilities
21~ 22 流动负债current liabilities
211 短期借款short-term borrowings(debt)
2111 银行透支bank overdraft
2112 银行借款bank loan
2114 短期借款-业主short-term borrowings - owners
2115 短期借款-员工short-term borrowings - employees
2117 短期借款-关系人short-term borrowings- related parties
2118 短期借款-其它short-term borrowings - other
212 应付短期票券short-term notes and bills payable
2121 应付商业本票commercial paper payable
2122 银行承兑汇票bank acceptance
2128 其它应付短期票券other short-term notes and bills payable
2129 应付短期票券折价discount on short-term notes and bills payable
213 应付票据notes payable
2131 应付票据notes payable
2137 应付票据-关系人notes payable - related parties
2138 其它应付票据other notes payable
214 应付帐款accounts pay able
2141 应付帐款accounts payable
2147 应付帐款-关系人accounts payable - related parties
216 应付所得税income taxes payable
2161 应付所得税income tax payable
217 应付费用accrued expenses
2171 应付薪工accrued payroll
2172 应付租金accrued rent payable
2173 应付利息accrued interest payable
2174 应付营业税accrued V AT payable
2175 应付税捐-其它accrued taxes payable- other
2178 其它应付费用other accrued expenses payable
218~219 其它应付款other payables
2181 应付购入远汇款forward exchange contract payable
2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract
2184 应付土地房屋款payables on land and building purchased
2185 应付设备款Payables on equipment
2187 其它应付款-关系人other payables - related parties
2191 应付股利dividend payable
2192 应付红利bonus payable
2193 应付董监事酬劳compensation payable to directors and supervisors
2198 其它应付款-其它other payables - other
226 预收款项advance receipts
2261 预收货款sales revenue received in advance
2262 预收收入revenue received in advance
2268 其它预收款other advance receipts
227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion
2272 一年或一营业周期内到期长期借款long-term loans payable - current portion
2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle
2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion
2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion
228~229 其它流动负债other current liabilities
2281 销项税额V AT received(or output tax)
2283 暂收款temporary receipts
2284 代收款receipts under custody
2285 估计售后服务/保固负债estimated warranty liabilities
2291 递延所得税负债deferred income tax liabilities
2292 递延兑换利益deferred foreign exchange gain
2293 业主(股东)往来owners' current account
2294 同业往来current account with others
2298 其它流动负债-其它other current liabilities - others
23 长期负债long-term liabilities
231 应付公司债corporate bonds payable
2311 应付公司债corporate bonds payable
2319 应付公司债溢(折)价premium(discount) on corporate bonds payable
232 长期借款long-term loans payable
2321 长期银行借款long-term loans payable - bank
2324 长期借款-业主long-term loans payable - owners
2325 长期借款-员工long-term loans payable - employees
2327 长期借款-关系人long-term loans payable - related parties
2328 长期借款-其它long-term loans payable - other
233 长期应付票据及款项long-term notes and accounts payable
2331 长期应付票据long-term notes payable
2332 长期应付帐款long-term accounts pay-able
2333 长期应付租赁负债long-term capital lease liabilities
2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties
2338 其它长期应付款项other long-term payables
234 估计应付土地增值税accrued liabilities for land value increment tax 2341 估计应付土地增值税estimated accrued land value incremental tax pay-able
235 应计退休金负债accrued pension liabilities
2351 应计退休金负债accrued pension liabilities
238 其它长期负债other long-term liabilities
2388 其它长期负债-其它other long-term liabilities - other
28 其它负债other liabilities
281 递延负债deferred liabilities
2811 递延收入deferred revenue
2814 递延所得税负债deferred income tax liabilities
2818 其它递延负债other deferred liabilities
286 存入保证金deposits received
2861 存入保证金guarantee deposit received
288 杂项负债miscellaneous liabilities
2888 杂项负债-其它miscellaneous liabilities - other
3 业主权益owners' equity
31 资本capital
311 资本（或股本）capital
3111 普通股股本capital - common stock
3112 特别股股本capital - preferred stock
3113 预收股本capital collected in advance
3114 待分配股票股利stock dividends to be distributed
3115 资本capital
32 资本公积additional paid-in capital
321 股票溢价paid-in capital in excess of par
3211 普通股股票溢价paid-in capital in excess of par- common stock
3212 特别股股票溢价paid-in capital in excess of par- preferred stock
323 资产重估增值准备capital surplus from assets revaluation
3231 资产重估增值准备capital surplus from assets revaluation
324 处分资产溢价公积capital surplus from gain on disposal of assets 3241 处分资产溢价公积capital surplus from gain on disposal of assets
325 合并公积capital surplus from business combination
3251 合并公积capital surplus from business combination
326 受赠公积donated surplus
3261 受赠公积donated surplus
328 其它资本公积other additional paid-in capital
3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method
3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions
33 保留盈余(或累积亏损) retained earnings (accumulated deficit)
331 法定盈余公积legal reserve
3311 法定盈余公积legal reserve
332 特别盈余公积special reserve
3321 意外损失准备contingency reserve
3322 改良扩充准备improvement and expansion reserve
3323 偿债准备special reserve for redemption of liabilities
3328 其它特别盈余公积other special reserve
335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)
3351 累积盈亏accumulated profit or loss
3352 前期损益调整prior period adjustments
3353 本期损益net income or loss for current period
34 权益调整equity adjustments
341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments
3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments
342 累积换算调整数cumulative translation adjustment
3421 累积换算调整数cumulative translation adjustments
343 未认列为退休金成本之净损失net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs 35 库藏股treasury stock
351 库藏股treasury stock
3511 库藏股treasury stock
36 少数股权minority interest
361 少数股权minority interest
3611 少数股权minority interest
4 营业收入operating revenue
41 销货收入sales revenue
411 销货收入sales revenue
4111 销货收入sales revenue
4112 分期付款销货收入installment sales revenue
417 销货退回sales return
4171 销货退回sales return
419 销货折让sales allowances
4191 销货折让sales discounts and allowances
46 劳务收入service revenue
461 劳务收入service revenue
4611 劳务收入service revenue
47 业务收入agency revenue
471 业务收入agency revenue
4711 业务收入agency revenue
48 其它营业收入other operating revenue
488 其它营业收入-其它other operating revenue
4888 其它营业收入-其它other operating revenue - other
5 营业成本operating costs
51 销货成本cost of goods sold
511 销货成本cost of goods sold
5111 销货成本cost of goods sold
5112 分期付款销货成本installment cost of goods sold 512 进货purchases
5121 进货purchases
5122 进货费用purchase expenses
5123 进货退出purchase returns
5124 进货折让charges on purchased merchandise 513 进料materials purchased
5131 进料material purchased
5132 进料费用charges on purchased material
5133 进料退出material purchase returns
5134 进料折让material purchase allowances
514 直接人工direct labor
5141 直接人工direct labor
515~518 制造费用manufacturing overhead
5151 间接人工indirect labor
5152 租金支出rent expense, rent
5153 文具用品office supplies (expense)
5154 旅费travelling expense, travel
5155 运费shipping expenses, freight
5156 邮电费postage (expenses)
5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses
5161 水电瓦斯费utilities (expense)
5162 保险费insurance (expense)
5163 加工费manufacturing overhead - outsourced 5166 税捐taxes
5168 折旧depreciation expense
5169 各项耗竭及摊提various amortization
5172 伙食费meal (expenses)
5173 职工福利employee benefits/welfare
5176 训练费training (expense)
5177 间接材料indirect materials
5188 其它制造费用other manufacturing expenses 56 劳务成本制ervice costs
561 劳务成本service costs
5611 劳务成本service costs
57 业务成本gency costs
571 业务成本agency costs
5711 业务成本agency costs
58 其它营业成本other operating costs
588 其它营业成本-其它other operating costs-other
5888 其它营业成本-其它other operating costs - other
6 营业费用operating expenses
61 推销费用selling expenses
615~618 推销费用selling expenses
6151 薪资支出payroll expense
6152 租金支出rent expense, rent
6153 文具用品office supplies (expense)
6154 旅费travelling expense, travel
6155 运费shipping expenses, freight
6156 邮电费postage (expenses)
6157 修缮费repair(s) and maintenance (expense)
6159 广告费advertisement expense, advertisement
6161 水电瓦斯费utilities (expense)
6162 保险费insurance (expense)
6164 交际费entertainment (expense)
6165 捐赠donation (expense)
6166 税捐taxes
6167 呆帐损失loss on uncollectible accounts
6168 折旧depreciation expense
6169 各项耗竭及摊提various amortization
6172 伙食费meal (expenses)
6173 职工福利employee benefits/welfare
6175 佣金支出commission (expense)
6176 训练费training (expense)
6188 其它推销费用other selling expenses
62 管理及总务费用general & administrative expenses
625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense
6252 租金支出rent expense, rent
6253 文具用品office supplies
6254 旅费travelling expense, travel
6255 运费shipping expenses,freight
6256 邮电费postage (expenses)
6257 修缮费repair(s) and maintenance (expense)
6259 广告费advertisement expense, advertisement
6261 水电瓦斯费utilities (expense)
6262 保险费insurance (expense)
6264 交际费entertainment (expense)
6265 捐赠donation (expense)
6266 税捐taxes
6267 呆帐损失loss on uncollectible accounts
6268 折旧depreciation expense
6269 各项耗竭及摊提various amortization
6271 外销损失loss on export sales
6272 伙食费meal (expenses)
6273 职工福利employee benefits/welfare
6274 研究发展费用research and development expense
6275 佣金支出commission (expense)
6276 训练费training (expense)
6278 劳务费professional service fees
6288 其它管理及总务费用other general and administrative expenses
63 研究发展费用research and development expenses
635~638 研究发展费用research and development expenses
6351 薪资支出payroll expense
6352 租金支出rent expense, rent
6353 文具用品office supplies
6354 旅费travelling expense, travel
6355 运费shipping expenses, freight
6356 邮电费postage (expenses)
6357 修缮费repair(s) and maintenance (expense)
6361 水电瓦斯费utilities (expense)
6362 保险费insurance (expense)
6364 交际费entertainment (expense)
6366 税捐taxes
6368 折旧depreciation expense
6369 各项耗竭及摊提various amortization
6372 伙食费meal (expenses)
6373 职工福利employee benefits/welfare
6376 训练费training (expense)
6378 其它研究发展费用other research and development expenses
7 营业外收入及费用non-operating revenue and expenses, other income(expense)
71~74 营业外收入non-operating revenue
711 利息收入interest revenue
7111 利息收入interest revenue/income
712 投资收益investment income
7121 权益法认列之投资收益investment income recognized under equity method
7122 股利收入dividends income
7123 短期投资市价回升利益gain on market price recovery of short-term investment
713 兑换利益foreign exchange gain
7131 兑换利益foreign exchange gain
714 处分投资收益gain on disposal of investments
7141 处分投资收益gain on disposal of investments
715 处分资产溢价收入gain on disposal of assets
7151 处分资产溢价收入gain on disposal of assets
748 其它营业外收入other non-operating revenue
7481 捐赠收入donation income
7482 租金收入rent revenue/income
7483 佣金收入commission revenue/income
7484 出售下脚及废料收入revenue from sale of scraps
7485 存货盘盈gain on physical inventory
7486 存货跌价回升利益gain from price recovery of inventory
7487 坏帐转回利益gain on reversal of bad debts
7488 其它营业外收入-其它other non-operating revenue- other items
75~ 78 营业外费用non-operating expenses
751 利息费用interest expense
7511 利息费用interest expense
752 投资损失investment loss
7521 权益法认列之投资损失investment loss recog- nized under equity method
7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market
753 兑换损失foreign exchange loss
7531 兑换损失foreign exchange loss
754 处分投资损失loss on disposal of investments
7541 处分投资损失loss on disposal of investments
755 处分资产损失loss on disposal of assets
7551 处分资产损失loss on disposal of assets
788 其它营业外费用other non-operating expenses
7881 停工损失loss on work stoppages
7882 灾害损失casualty loss
7885 存货盘损loss on physical inventory
7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories
7888 其它营业外费用-其它other non-operating expenses- other
8 所得税费用(或利益) income tax expense (or benefit)
81 所得税费用(或利益) income tax expense (or benefit)
811 所得税费用(或利益) income tax expense (or benefit)
8111 所得税费用（或利益）income tax expense ( or benefit)
9 非经常营业损益nonrecurring gain or loss
91 停业部门损益gain(loss) from discontinued operations
911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments
9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment
912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments 9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment
92 非常损益extraordinary gain or loss
921 非常损益extraordinary gain or loss
9211 非常损益extraordinary gain or loss
93 会计原则变动累积影响数cumulative effect of changes in accounting principles
931 会计原则变动累积影响数cumulative effect of changes in accounting principles
9311 会计原则变动累积影响数cumulative effect of changes in accounting principles
94 少数股权净利minority interest income
941 少数股权净利minority interest income
9411 少数股权净利minority interest income