会计科目对照中英文（精选4篇）
1.会计科目对照中英文 篇一
新会计准则会计科目表(中英文对照)
会 计科 目 accounting subject
顺序号serialnumber
编号code number
会计科目名称accountingsubject
会计科目适用范围accountingsubject range of application
一、资产类
1 1001 库存现金 cash on hand
2 1002 银行存款 bank deposit
5 1015 其他货币资金 other monetary capital
9 1101 交易性金融资产 transaction monetary assets
11 1121 应收票据 notes receivable
12 1122 应收账款 Account receivable
13 1123 预付账款 account prepaid
14 1131 应收股利 dividend receivable
15 1132 应收利息 accrued interest receivable
21 1231 其他应收款 accounts receivable-others
22 1241 坏账准备 had debts reserve
28 1401 材料采购 procurement of materials
29 1402 在途物资 materials in transit
30 1403 原材料 raw materials
32 1406 库存商品 commodity stocks
33 1407 发出商品 goods in transit
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles
42 1461 存货跌价准备 reserve against stock price declining
43 1501 待摊费用 fees to be apportioned
45 1521 持有至到期投资 hold investment due
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
47 1523 可供出售金融资产 financial assets available for sale
48 1524 长期股权投资 long-term stock ownership investment
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
50 1526 投资性房地产 investment real eastate
51 1531 长期应收款 long-term account receivable
52 1541 未实现融资收益 unrealized financing income
54 1601 固定资产 permanent assets
55 1602 累计折旧 accumulated depreciation
56 1603 固定资产减值准备permanent assets reduction reserve
57 1604 在建工程 construction in process
58 1605 工程物资 engineer material
59 1606 固定资产清理 disposal of fixed assets
60 1611 融资租赁资产租赁专用 financial leasing assetsexclusively for leasing
61 1612 未担保余值租赁专用 unguaranteed residual valueexclusively for leasing
62 1621 生产性生物资产农业专用 productive living assetsexclusively for agriculture
63 1622 生产性生物资产累计折旧农业专用 productive living assetsaccumulated depreciation exclusively for agriculture
64 1623 公益性生物资产农业专用 non-profit living assetsexclusively for agriculture
65 1631 油气资产石油天然气开采专用 oil and gas assetsexclusively for oil and gas exploitation
66 1632 累计折耗石油天然气开采专用 accumulated depletionexclusively for oil and gas exploitation
67 1701 无形资产 intangible assets
68 1702 累计摊销 accumulated amortization
69 1703 无形资产减值准备 intangible assets reduction reserve
70 1711 商誉 business reputation
71 1801 长期待摊费用 long-term deferred expenses
72 1811 递延所得税资产 deferred income tax assets
73 1901 待处理财产损溢 waiting assets profit and loss
二、负债类 debtgroup
74 短期借款 short-term loan
81 2101 交易性金融负债 transaction financial liabilities
83 2201 应付票据 notes payable
84 2202 应付账款 account payable
85 2205 预收账款 item received in advance
86 2211 应付职工薪酬 employee pay payable
87 2221 应交税费 tax payable
88 2231 应付股利 dividend payable
89 2232 应付利息 interest payable
90 2241 其他应付款 other account payable
97 2401 预提费用 withholding expenses
98 2411 预计负债 estimated liabilities
99 2501 递延收益 deferred income
100 2601 长期借款 money borrowed for long term
101 2602 长期债券 long-term bond
106 2801 长期应付款 long-term account payable
107 2802 未确认融资费用 unacknowledged financial charges
108 2811 专项应付款 special accounts payable
109 2901 递延所得税负债 deferred income tax liabilities
三、共同类
112 3101 衍生工具 derivative tool
113 3201 套期工具 arbitrage tool
114 3202 被套期项目 arbitrage project
四、所有者权益类
115 4001 实收资本 paid-up capital
116 4002 资本公积 contributed surplus
117 4101 盈余公积 earned surplus
119 4103 本年利润 profit for the current year
120 4104 利润分配 allocation of profits
121 4201 库存股 treasury stock
五、成本类
122 5001 生产成本 production cost
123 5101 制造费用 cost of production
124 5201 劳务成本 service cost
125 5301 研发支出 research and development expenditures
126 5401 工程施工建造承包商专用 engineering constructionexclusively for construction contractor
127 5402 工程结算建造承包商专用 engineering settlementexclusively for construction contractor
128 5403 机械作业建造承包商专用 mechanical operationexclusively for construction contractor
六、损益类
129 6001 主营业务收入 main business income
130 6011 利息收入金融共用 interest income financialsharing
135 6051 其他业务收入 other business income
136 6061 汇兑损益金融专用 exchange gain or lossexclusively for finance
137 6101 公允价值变动损益 sound value flexible loss and profit
138 6111 投资收益 income on investment
142 6301 营业外收入 nonrevenue receipt
143 6401 主营业务成本 main business cost
144 6402 其他业务支出 other business expense
145 6405 营业税金及附加 business tariff and annex
146 6411 利息支出金融共用 interest expense financialsharing
155 6601 销售费用 marketing cost
156 6602 管理费用 managing cost
157 6603 财务费用 financial cost
158 6604 勘探费用 exploration expense
159 6701 资产减值损失 loss from asset devaluation
160 6711 营业外支出 nonoperating expense
161 6801 所得税 income tax
162 6901 以前年度损益调整 prior year profit and loss adjustment
2.旧版科目中英文对照 篇二
项 目ITEM
货币资金Cash；monetary fund
短期投资Short term investments
应收票据Notes receivable
应收股利Dividends receivable
应收利息Interests receivable
应收帐款Accounts receivable
其他应收款 Other receivables
预付帐款 Accounts prepaid
期货保证金 Future guarantee
应收补贴款 Allowance receivable；subsidy receivable
应收出口退税 Export drawback receivable
存货Inventories
其中：原材料 Including:Raw materials
产成品(库存商品)Finished goods
待摊费用Prepaid and deferred expenses
待处理流动资产净损失Unsettled G/L on current assets
一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产Other current assets
流动资产合计Total current assets
长期投资： Long-term investment：
其中:长期股权投资 Including long term equity investment
长期债权投资 Long term securities investment
*合并价差 Incorporating price difference
长期投资合计Total long-term investment
固定资产原价 Fixed assets-cost
减：累计折旧 Less:Accumulated Dpreciation
固定资产净值 Fixed assets-net value
减：固定资产减值准备Less:Impairment of fixed assets
固定资产净额Net value of fixed assets
固定资产清理Disposal of fixed assets
工程物资Project material
在建工程Construction in Progress
待处理固定资产净损失Unsettled G/L on fixed assets
固定资产合计 Total tangible assets
无形资产Intangible assets
其中:土地使用权Including and use rights
递延资产（长期待摊费用）Deferred assets
其中:固定资产修理Including:Fixed assets repair
固定资产改良支出 Improvement expenditure of fixed assets
其他长期资产 Other long term assets
其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets
资 产 总 计Total Assets 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货Inventories 其中：原材料 Including:Raw materials 产成品(库存商品)Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资： Long-term investment： 其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets
资 产 总 计Total Assets短期借款Short-term loans 应付票款Notes payable 应付帐款Accounts payab1e 预收帐款Advances from customers 应付工资Accrued payro1l 应付福利费 Welfare payable 应付利润(股利)Profits payab1e 应交税金Taxes payable 其他应交款 Other payable to government 其他应付款 Other creditors 预提费用Provision for expenses 预计负债Accrued liabilities 一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities 流动负债合计 Total current liabilities 长期借款Long-term loans payable 应付债券Bonds payable 长期应付款 long-term accounts payable 专项应付款 Special accounts payable 其他长期负债Other long-term liabilities 其中:特准储备资金 Including:Special reserve fund 长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit 负 债 合 计Total liabilities * 少数股东权益Minority interests 实收资本(股本)Subscribed Capital 国家资本National capital 集体资本Collective capital 法人资本Legal person“s capital 其中:国有法人资本Including:State-owned legal person”s capital 集体法人资本Collective legal person“s capital 个人资本Personal capital 外商资本Foreign businessmen”s capital 资本公积Capital surplus 盈余公积surplus reserve 其中:法定盈余公积Including:statutory surplus reserve 公益金public welfare fund 补充流动资本Supplermentary current capital * 未确认的投资损失（以“-”号填列）Unaffirmed investment loss 未分配利润 Retained earnings 外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity
3.会计科目对照中英文 篇三
Current assets 流动资产、Cash 货币资金
Short-term investment 短期投资 Notes receivable 应收票据 Dividends receivable 应收股利 Interest receivable 应收利息 Account receivable 应收帐款 Other receivable 其他应收款 Advanced to suppliers 预付帐款 Subsidies receivable 应收补贴款 Inventories 存货 Prepaid expenses 待摊费用
Long-term investments maturing within one year 一年内到期的长期投资 Other current assents 其他流动资产 Total current assets 流动资产合计 Long-term investments 长期投资
Long-term equity investment 长期股权投资 Long-term debt investment 长期债权投资 Total long-term investment 长期投资合计 Fixed assets 固定资产 Fixed assets-cost 固定资产原价
Less: accumulated depreciation 减：累计折旧 Fixed assets net value 固定资产净值
Less: impairment of fixed assets 减： 固定资产减值准备 Fixed asset-book value 固定资产净值 Materials for projects 工程物资 Construction in progress 在建工程 Disposal of fixed assets 固定资产清理
Total fixed assets 固定资产合计
Intangible assets and other assets 无形资产及其他资产 Intangible assets 无形资产
Long-term deferred expenses 长期待摊费用 Other long-term assets 其他长期资产
Total intangible assets and other assets 无形资产及其他资产合计 Deferred tax： 递延税项 Deferred tax debit 递延税款借项 Total assets 资产总计
Liabilities and owners’ equity 负债及所有者权益 Current liabilities : 流动负债 Short-term loans 短期借款 Notes payable 应付票据 Account payable 应付帐款 Advance from customers 预收帐款 Accrued payroll 应付工资
Accrued employee’s welfare expenses 应付福利费 Dividends payable 应付股利 Taxes payable 应交税金
Other taxes and expense payable 其他应交款 Other payable 其他应付款 Accrued expenses 预提费用 Provisions 预计负债
Long-term liabilities due within one year 一年内到期的长期负债 Other current liabilities 其他流动负债 Total current liabilities 流动负债合计 Long-term liabilities： 长期负债 Long-term loans 长期借款 Bonds payable 应付债券
Long-term accounts payable 长期应付款 Specific account payable 专项应付款 Other long-term liabilities 其他长期负债 Total long-term liabilities 长期负债合计 Deferred tax: 递延税项
Deferred tax credits 递延税款贷项 Total other liabilities : 负债合计
Owner’s equity: 所有者权益（股东权益）Paid-in capital 实收资本
Less :investment returned 减：已归还投资 Pain-in capital-net 实收资本净额 Capital surplus 资本公积 Surplus from profits 盈余公积
Including: statutory public welfare fund 其中：法定公益金 Undistributed profit 未分配利润
Total owner’s equity 所有者权益（股东权益）Total liabilities and owner’s equities 负债及所有者权益
Total liabilities and owner’s equities 负债及所有者权益
Income statement(audited)利润表（已审）
Item 项目
Sales 产品销售收入
Including :export sales 其中：出口产品销售收入 Less: sales discounts and allowances 减：销售折扣与折让 Net sales 产品销售净额
Less: sales tax 减：产品销售税金 Cost of sales 产品销售成本
Including :cost of export sales 出口产品销售成本 Gross profit 产品销售毛利 Less : selling expense 减：销售费用 General and administrative expense 管理费用 Financial expense 财务费用
Including :interest expense(less interest income)其中：利息支出（减利息收入）Exchange loss(less exchange gain)汇兑损失（减汇兑收益）Income from main operation 产品销售利润
Add :income from other operations 加：其他业务利润 Operating income 营业利润
Add : investment income 加：投资收益 Non-operating expense 营业外收入 Less: non-operating expense 减：营业外支出
Add: adjustment to pripr year’s income and expense 加：以前损益调整 Income before tax 利润总额 Less: income tax 减：所得税 Net income 净利润
Statement of profit apropriation and distribution(audited)利润分配表（已审）Item 项目 Net income 净利润
Add: undistributed profit at beginning of year 加：年初未分配利润 Other transferred in 其他转入
Profit available for distribution 可供分配的利润
Less: statutory surplus from profits 减：提取法定盈余公积 Statutory public welfare fund 提取法定公益金
Staff and workers’ bonus and welfare fund 职工奖励及福利基金 Reserve fund 提取储备基金
Enterprise expansion fund 提取企业发展基金
Profit capitalized on return of investments 利润归还投资 Profit available for distribution to owners 可供投资者分配的利润 Less: dividends payable for preferred stock 应付优先股股利 Voluntary surplus from profits 提取任意盈余公积 Dividends payable for common stock 应付普通股股利 Dividends transferred to capital 转作股本的普通股股利 Undistributed profit 未分配利润
Cash flows statement 现金流量表 项目 Item NO。行次 金额 amount 1.经营活动产生的现金流量： cash flows from operating activities 销售商品提供劳务收到的现金 cash received from sales of goods or rendering of services 收到的税费返还 refund of taxes 收到的其他与经营活动有关的现金流量 other cash received relating to operating to activities 现金流入小计 sub-total of cash inflows 购买商品，接受劳务支付的现金 cash-paid for goods and services 支付给职工以及为职工支付的现金 cash paid to and on behalf of employees 支付各项税费 cash paid for taxes 支付的其他与经营活动有关的现金 other cash paid relating to operating activities 现金流出小计 sub-total of cash outflows 经营活动产生的现金流量净额 net cash flows from operating activities
2.投资活动产生的现金流量 cash flows from investing activities 收回投资所收到的现金 cash received from return of investments 取得投资收益所收到的现金 cash received from investment income
处置固定资产无形资产和其他长期资产而收到的现金净额 net cash received from disposal of fixed assets ,intangible assets and other long-term assets 收到的其他与投资活动有关的现金 other cash received relating to investing activities 现金流入小计 sub-total of cash inflows 购建固定资产，无形资产和其他长期资产所支付的现金 cash paid to acquire fixed assets ,intangible assets and other long-term assets 投资所支付的现金 cash paid to acquire equity investments 支付的其他与投资活动有关的现金 other cash paid relating to investing activities 现金流出小计 sub-total of cash outflows 投资活动产生的现金流量净额 net cash flows from investing activities 3.筹资活动产生的现金流量： cash flows from financing activities 吸收投资所收到的现金 proceeds from capital increase 借款所收到的现金 proceeds from borrowings 收到的其他的与筹资活动有关的现金 other proceeds relating to financing activities 现金流入小计 sub-total of cash inflows 偿还债务所支付的现金 cash repayments of borrowings 分配股利，利润或支付利息所支付的现金 cash payments for distribution of dividends or profits or interests 支付的其他与筹资活动有关的现金 other cash payments relating to financing activities 现金流出小计 sub-total of cash outflows 筹资活动产生的现金流量净额 net cash flows from financing activities 4.汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 5.现金及现金等价物净增加额 net increase in cash and cash flows from operating activities
4.中英文对照 篇四
随着人们对低油耗、低废气排放、发动机低噪声的需求越来越大，对发动机和燃油喷射系统的要求也越来也高。对柴油发动机燃油喷射系统提出的要求也在不断增加。更高的压力、更快的开关时间，以及根据发动机工况修订的可变的流量速率曲线，已经使得柴油发动机具有良好的经济性、低污染、高动力性，因此柴油发动机甚至进入了豪华高性能轿车领域。达到这些需求的前提是拥有一个可以精确雾化燃油并具有高喷油压力的燃油喷射系统。同时，喷油量必须精确计算，燃油流量速率曲线必须有精确的计算模型，预喷射和二次喷射必须能够完成。一个可以达到以上需求的系统即共轨燃油喷射系统。
共轨系统包括以下几个主要的部分： ①低压部分，包含燃油共轨系统组件。
②高压系统，包含高压泵、油轨、喷油器和高压油管等组件。
电控柴油机系统EDC主要由系统模块，如传感器、电子控制单元和执行机构组成。共轨系统的主要部分即喷油器。它们拥有一个可以快速开关喷嘴的执行阀(电磁阀或压电触发器)，这就允许对每个气缸的喷射进行控制。
所有的喷油器都由一个共同的油轨提供燃油，这就是“共轨”的由来。在共轨燃油喷射系统中，燃油喷射和压力的产生是分开的。喷油压力的产生与发动机转速和喷油量无关。EDC控制每个组件。
(1)压力产生。
燃油喷射和压力的产生是通过蓄能器分离开来。将具有压力的燃油提供给为喷射做好准备的共轨系统的蓄能器。
由发动机驱动的连续运转的高压泵提供所需喷油的压力。无论发动机的转速高低，还是燃油喷射量的多少，油轨中的压力均维持在一定值。由于几乎一致的喷油方式，高压泵的设计可以小的多，而且它的驱动转矩可以比传统燃油喷射系统低，这源于高压泵的负载很小。
高压泵是径向活塞泵，在商用车上有时会使用内嵌式喷油泵。(2)压力控制
所应用的压力控制方法主要取决于系统。
一种控制油轨压力的方式是通过一个压力控制阀对高压侧进行控制。不需喷射的燃油通过压力控制阀流回到低压回路。这种控制回路允许油轨压力对不同工况(如负载变化时)迅速做出反应。
在第一批共轨系统中采用了对高压侧的控制。压力控制阀安装在燃油轨道上更可取，但是在一些应用中，它被直接安装在高压泵中。
另一种控制轨道压力的方式是进口端控制燃油供给。安装在高压泵的法兰上的计量单元保证了泵提供给油轨精确的燃油量，以维持系统所需要的喷油压力。
发生故障时，压力安全阀防止油轨压力超过最大值。
在进口端对燃油供给的控制减少了高压燃油的用量，降低了泵的输入功率。这对燃油消耗起到积极的作用。同时，流回油箱的燃油温度与传统高压侧控制的方法相比得到了降低。
双执行器系统也是一种控制轨道压力的方式，它通过计算单元对压力进行控制，并且通过压力控制阀对高压端进行控制，因此同时具备高压侧控制与进口端燃料供给控制的优势。
(3)燃油喷射
喷油器直接将燃料喷到发动机的燃烧室。它们由与燃油轨道直接相连的短高压油轨提供燃油。发动机的控制单元通过与喷油器结合在一起的控制阀的开闭控制喷油嘴的开关。
喷油器的开启时间和系统油压决定了燃油供给量。在恒压状态下，燃油供给量与电磁阀的开启时间成正比，因此与发动机或油泵的转速(以时间为计量的燃油喷射)无关。
(4)液压辅助动力
与传统燃油喷射系统相比，将压力的产生与燃油的喷射分离开来，有利于燃烧室的充分燃烧。燃油喷射压力在系统中基本可以自主选择。目前最高燃油压力为1600巴，将来会达到1800巴。
共轨系统通过引入预喷射或多次喷射可以进一步减少废气排放，也能明显降低燃烧噪声。通过多次触发高速转换阀的开闭可以在每个喷射周期内实现多达5次的喷射。喷油针阀的开闭动作是液压辅助元件助力的，以保证喷射结束的快速性。
(5)控制和调节
发动机的控制单元通过传感器检测加速踏板的位置以及发动机和车辆的当前工况。采集到的数据包括：
① 曲轴转速和转角； ② 燃油轨道的压力； ③ 进气压力；
④ 进气温度、冷却液温度和燃油温度； ⑤ 进气量； ⑥ 车速等。
电控单元处理输入信号。与燃烧同步，电控单元计算施加给压力控制阀或计算模块、喷油器和其他执行机构(如EGR阀，废气涡轮增压器)的触发信号。
喷油器的开关时间应很短，采用优化的高压开关阀和专业的控制系统即可实现。
根据曲轴和凸轮轴传感器的数据，对照发动机状态(时间控制)，角度/时间系统调节喷油正时。电控柴油机系统(EDC)可以实现对燃油喷射量的精确计算。此外，EDC还拥有额外的功能以进一步提高发动机的响应特性和便利性。
其基本功能包括对柴油燃油喷射正时的精确控制，和在给定压力下对油量的控制。这样，它们就保证了柴油发动机具有能耗低、运行平稳的特点。
其他开环和闭环控制功能用于减少废气排放和燃油消耗，或提供附加的可靠性和便利性，具体例子有：
① 废气在循环控制； ② 增压控制； ③ 巡航控制；
④ 电子防盗控制系统等。(6)控制单元结构。
由于发动机控制单元通常最多有8个喷油器输出口，所以超过八缸的发动机需要两个控制单元。它们通过内置高速CAN网络的“主/从”接口进行连接，因此也拥有较高的微控制器处理能力。一些功能被 分配给某个特定的控制单元(如燃料平衡控制)，其功能根据需求情况(如检测传感器信号)可以动态地分配给一个或多个控制单元。
The Common Rail Calls for lower fuel consumption, reduced exhaust-gas emission, and quiet engines are making greater demands on the engine and fuel-injection system.The demands placed on diesel-engine fuel-injection systems are continuously increasing.Higher pressures, faster switching times, and a variable rate-of-discharge curve modified to the engine operating state have made the diesel engine economical, clean, and powerful.As a result, diesel engines have even entered the realm of luxury-performance sedans.These demands can only be met by a fuel-injection pressure.At the same time the injected fuel quantity must be very precisely metered, and the rate-of-discharge curve must have an exact shape, and pre-injection and secondary injection must be performable.A system that meets these demands is the common-rail fuel-injection system.The main advantage of the common-rail system is its ability to vary injection pressure and timing over a broad scale.This was achieved by separating pressure generation(in the high-pressure pump)from the fuel-injection system(injection).The rail here acts as a pressure accumulator.Principle of the Common Rail The common-rail system consists of the following main component groups: ① The low-pressure stage, comprising the fuel-supply system components;② The high-pressure system, comprising components such as the high-pressure pump, fuel-rail, injector, and high-pressure fuel lines.The electronic diesel control(EDC), consisting of system modules, such as sensors, the electronic control unit, and actuators.The key components of the common-rail system are the injectors.They are fitted with a rapid-action valve(solenoid valve or piezo-triggered actuator)which opens and closes the nozzle.This permits control of the injection process for each cylinder.All the injectors are fed by a common fuel rail, this being the origin of the term “common rail”.In the common-rail fuel-injection system, the function of pressure generation and fuel injection are separate.The injection pressure is generated independent of the engine speed and the injected fuel quantity.The electronic diesel control(EDC)controls each of the components.(1)Pressure Generation.Pressure generation and fuel injection are separated by means of an accumulator volume.Fuel under pressure is supplied to the accumulator volume of the common
rail ready for injection.A continuously operating high-pressure pump driven by the engine produces the desired injection pressure.Pressure in the fuel rail is maintained irrespective of engine speed or injected fuel quantity.Owing to the almost uniform injection pattern, the high-pressure pump design can be much smaller and its drive-system torque can be lower than conventional fuel-injection systems.This results in a much lower load on the pump drive.The high-pressure pump is a radial-piston pump.On commercial vehicles, an in-line fuel-injection pump is sometimes fitted.(2)Pressure Control The pressure control method applied is largely dependent on the system.One way of controlling rail pressure is to control the high-pressure side by a pressure-control valve.Fuel not required for injection flows back to the low-pressure circuit via the pressure-control valve.This type of control loop allows rail pressure to react rapidly to changes in operating point(e.g.in the event of load changes).Control on the high-pressure side was adopted on the first common-rail systems.The pressure-control valve is mounted preferably on the fuel rail.In some applications, however, it is mounted directly on the high-pressure pump.Another way of controlling rail pressure is to control fuel delivery on the suction side.The metering unit flanged on the high-pressure pump makes sure that the pump delivers exactly the right quantity of fuel rail in order to maintain the injection pressure required by the system.In a fault situation, the pressure-relief valve prevents rail pressure from exceeding a maximum.Fuel-delivery control on the suction side reduces the quantity of fuel under high pressure and lowers the power input of the pump.This has a positive impact on fuel consumption.At the same time, the temperature of the fuel flowing back to the fuel tank is reduced in contrast to the control method on the high-pressure side.The two-actuator system is also a way of controlling rail pressure, which combines pressure control on the suction side via the metering unit and control on the high-pressure side via the pressure-control valve, thus marrying the advantages of high-pressure-side control and suction-side fuel-delivery control.(3)Fuel Injection.The injectors spray fuel directly into the engine’s combustion chambers.They are supplied by short high-pressure fuel lines connected to the fuel rail.The engine control unit controls the switching valve integrated in the injector to open and close
the injector nozzle.The injector opening times and system pressure determine the quantity of fuel delivered.At a constant pressure, the fuel quantity delivered is proportional to the switching time of the solenoid valve.This is, therefore, independent of engine or pump speed(time-based fuel injection).(4)Potential Hydraulic Power.Separating the functions of pressure generation and fuel injection opens up future degrees of freedom in the combustion process compared with conventional fuel-injection systems;the injection pressure at pressure at present is 160 MPa;in future this will rise to 180 MPa.The common-rail system allows a future reduction in exhaust-gas emissions by introducing pre-injection events or multiple injection events and also attenuating combustion noise significantly.Multiple injection events of up to five per injection cycle can be generated by triggering the highly rapid-action switching valve several times.The nozzle-needle closing action is hydraulically assisted to ensure that the end of injection is rapid.(5)Control and Regulation.The engine control unit detects the accelerator-pedal position and the current operating states of the engine and vehicle by means of sensors.The data collected includes:
① Crankshaft speed and angle;② Fuel-rail pressure;③ Charge-air pressure:
④ Intake air, coolant temperature, and fuel temperature: ⑤ Air-mass intake: ⑥ Road speed, etc.The electronic control unit evaluates the input signals.In sync with combustion, it calculates the triggering signals for the pressure-control valve or the metering unit, the injectors, and the other actuators(e.g.the EGR valve, exhaust-gas turbocharger actuators, etc.).The injector switching times, which need to be short, are achievable using the optimized high-pressure switching valves and a special control system.The angle/time system compares injection timing, based on data from the crankshaft and camshaft sensors, with the engine state(time control).The electronic diesel control(EDC)permits a precise metering of the injected fuel quantity.In
addition, EDC offers the potential for additional functions that can improve engine response and convenience.The basic functions involve the precise control of diesel-fuel injection timing and fuel quantity at the reference pressure.In this way, they ensure that the diesel engine has low consumption and smooth running characteristics.Additional open-and close-loop control functions perform the tasks of reducing exhaust-gas emissions and fuel consumption, or providing added safely and convenience.Some examples are:
① Control of exhaust-gas recirculation;② Boost-pressure control;③ Cruise control;