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会计科目中英文对照

会计科目中英文对照
会计科目中英文对照

1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 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s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 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n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐-应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?

1149 备抵呆帐-应收帐款allowance for uncollec-tible accounts -accounts receivable? 118其它应收款o t h e r r e c e i v a b l e s? 1181应收出售远汇款f o r w a r d e x c h a n g e c o n t r a c t r e c e i v a b l e? 1182 应收远汇款-外币forward exchange contract receivable -foreign currencies? 1183买卖远汇折价d i s c o u n t o n f o r w a r d e x-c h a n g e c o n t r a c t? 1184应收收益e a r n e d r e v e n u e r e c e i v a b l e? 1185应收退税款i n c o m e t a x r e f u n d r e c e i v a b l e? 1187其它应收款-关系人o t h e r r e c e i v a b l e s-r e l a t e d p a r t i e s? 1188其它应收款-其它o t h e r r e c e i v a b l e s-o t h e r? 1189 备抵呆帐-其它应收款allowance for uncollec-tible accounts -other receivables? 121~122存货i n v e n t o r i e s? 1211商品存货m e r c h a n d i s e i n v e n t o r y? 1212寄销商品c o n s i g n e d g o o d s? 1213在途商品g o o d s i n t r a n s i t? 1219备抵存货跌价损失a l l o w a n c e f o r r e d u c t i o n o f i n v e n t o r y t o m a r k e t? 1221制成品f i n i s h e d g o o d s? 1222寄销制成品c o n s i g n e d f i n i s h e d g o o d s? 1223副产品b y-p r o d u c t s? 1224在制品w o r k i n p r o c e s s? 1225委外加工w o r k i n p r o c e s s-o u t s o u r c e d? 1226原料r a w m a t e r i a l s? 1227物料s u p p l i e s? 1228在途原物料m a t e r i a l s a n d s u p p l i e s i n t r a n s i t? 1229备抵存货跌价损失a l l o w a n c e f o r r e d u c t i o n o f i n v e n t o r y t o m a r k e t? 125预付费用p r e p a i d e x p e n s e s? 1251预付薪资p r e p a i d p a y r o l l? 1252预付租金p r e p a i d r e n t s?

1253预付保险费p r e p a i d i n s u r a n c e? 1254用品盘存o f f i c e s u p p l i e s? 1255预付所得税p r e p a i d i n c o m e t a x? 1258其它预付费用o t h e r p r e p a i d e x p e n s e s? 126预付款项p r e p a y m e n t s? 1261预付货款p r e p a y m e n t f o r p u r c h a s e s? 1268其它预付款项o t h e r p r e p a y m e n t s? 128~129其它流动资产o t h e r c u r r e n t a s s e t s? 1281进项税额V A T p a i d(o r i n p u t t a x)? 1282留抵税额e x c e s s V A T p a i d(o r o v e r p a i d V A T)? 1283暂付款t e m p o r a r y p a y m e n t s? 1284代付款p a y m e n t o n b e h a l f o f o t h e r s? 1285员工借支a d v a n c e s t o e m p l o y e e s? 1286存出保证金r e f u n d a b l e d e p o s i t s? 1287受限制存款c e r t i f i c a t e o f d e p o s i t-r e s t r i c t e d? 1291递延所得税资产d e f e r r e d i n c o m e t a x a s s e t s? 1292递延兑换损失d e f e r r e d f o r e i g n e x c h a n g e l o s s e s? 1293业主(股东)往来o w n e r s'(s t o c k h o l d e r s')c u r r e n t a c c o u n t? 1294同业往来c u r r e n t a c c o u n t w i t h o t h e r s? 1298其它流动资产-其它o t h e r c u r r e n t a s s e t s-o t h e r? 13基金及长期投资f u n d s a n d l o n g-t e r m i n v e s t m e n t s? 131基金f u n d s? 1311偿债基金r e d e m p t i o n f u n d(o r s i n k i n g f u n d)? 1312改良及扩充基金f u n d f o r i m p r o v e m e n t a n d e x p a n s i o n? 1313意外损失准备基金c o n t i n g e n c y f u n d? 1314退休基金p e n s i o n f u n d? 1318其它基金o t h e r f u n d s?

132长期投资l o n g-t e r m i n v e s t m e n t s? 1321长期股权投资l o n g-t e r m e q u i t y i n v e s t m e n t s? 1322长期债券投资l o n g-t e r m b o n d i n v e s t m e n t s? 1323长期不动产投资l o n g-t e r m r e a l e s t a t e i n-v e s t m e n t s? 1324人寿保险现金解约价值c a s h s u r r e n d e r v a l u e o f l i f e i n s u r a n c e? 1328其它长期投资o t h e r l o n g-t e r m i n v e s t m e n t s? 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term i n v e s t m e n t s? 14~15固定资产p r o p e r t y,p l a n t,a n d e q u i p m e n t? 141土地l a n d? 1411土地l a n d? 1418土地-重估增值l a n d-r e v a l u a t i o n i n c r e m e n t s? 142土地改良物l a n d i m p r o v e m e n t s? 1421土地改良物l a n d i m p r o v e m e n t s? 1428土地改良物-重估增值l a n d i m p r o v e m e n t s-r e v a l u a t i o n i n c r e m e n t s? 1429累积折旧-土地改良物a c c u m u l a t e d d e p r e c i a t i o n-l a n d i m p r o v e m e n t s? 143房屋及建物b u i l d i n g s? 1431房屋及建物b u i l d i n g s? 1438房屋及建物-重估增值b u i l d i n g s-r e v a l u a t i o n i n c r e m e n t s? 1439累积折旧-房屋及建物a c c u m u l a t e d d e p r e c i a t i o n-b u i l d i n g s? 144~146机(器)具及设备m a c h i n e r y a n d e q u i p m e n t? 1441机(器)具m a c h i n e r y? 1448机(器)具-重估增值m a c h i n e r y-r e v a l u a t i o n i n c r e m e n t s? 1449累积折旧-机(器)具a c c u m u l a t e d d e p r e c i a t i o n-m a c h i n e r y? 151租赁资产l e a s e d a s s e t s? 1511租赁资产l e a s e d a s s e t s? 1519累积折旧-租赁资产a c c u m u l a t e d d e p r e c i a t i o n-l e a s e d a s s e t s?

152租赁权益改良l e a s e h o l d i m p r o v e m e n t s? 1521租赁权益改良l e a s e h o l d i m p r o v e m e n t s? 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c o n s t r u c t i o n i n p r o g r e s s? 1562预付购置设备款p r e p a y m e n t f o r e q u i p m e n t? 158杂项固定资产m i s c e l l a n e o u s p r o p e r t y,p l a n t,a n d e q u i p m e n t? 1581杂项固定资产m i s c e l l a n e o u s p r o p e r t y,p l a n t,a n d e q u i p m e n t? 1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment -revaluation i n c r e m e n t s? 1589 累积折旧-杂项固定资产accumulated depreciation -miscellaneous property, plant, and e q u i p m e n t? 16递耗资产d e p l e t a b l e a s s e t s? 161递耗资产d e p l e t a b l e a s s e t s? 1611天然资源n a t u r a l r e s o u r c e s? 1618天然资源-重估增值n a t u r a l r e s o u r c e s-r e v a l u a t i o n i n c r e m e n t s? 1619累积折耗-天然资源a c c u m u l a t e d d e p l e t i o n-n a t u r a l r e s o u r c e s? 17无形资产i n t a n g i b l e a s s e t s? 171商标权t r a d e m a r k s? 1711商标权t r a d e m a r k s? 172专利权p a t e n t s? 1721专利权p a t e n t s? 173特许权f r a n c h i s e? 1731特许权f r a n c h i s e? 174着作权c o p y r i g h t? 1741着作权c o p y r i g h t? 175计算机软件c o m p u t e r s o f t w a r e?

1751计算机软件c o m p u t e r s o f t w a r e c o s t? 176商誉g o o d w i l l? 1761商誉g o o d w i l l? 177开办费o r g a n i z a t i o n c o s t s? 1771开办费o r g a n i z a t i o n c o s t s? 178其它无形资产o t h e r i n t a n g i b l e s? 1781递延退休金成本d e f e r r e d p e n s i o n c o s t s? 1782租赁权益改良l e a s e h o l d i m p r o v e m e n t s? 1788其它无形资产-其它o t h e r i n t a n g i b l e a s s e t s-o t h e r? 18其它资产o t h e r a s s e t s? 181递延资产d e f e r r e d a s s e t s? 1811债券发行成本d e f e r r e d b o n d i s s u a n c e c o s t s? 1812长期预付租金l o n g-t e r m p r e p a i d r e n t? 1813长期预付保险费l o n g-t e r m p r e p a i d i n s u r a n c e? 1814递延所得税资产d e f e r r e d i n c o m e t a x a s s e t s? 1815预付退休金p r e p a i d p e n s i o n c o s t? 1818其它递延资产o t h e r d e f e r r e d a s s e t s? 182闲置资产i d l e a s s e t s? 1821闲置资产i d l e a s s e t s? 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l o n g-t e r m n o t e s r e c e i v a b l e? 1842长期应收帐款l o n g-t e r m a c c o u n t s r e c e i v a b l e? 1843催收帐款o v e r d u e r e c e i v a b l e s? 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-r e l a t e d p a r t i e s? 1848其它长期应收款项o t h e r l o n g-t e r m r e c e i v a b l e s? 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

n o t e s,a c c o u n t s a n d o v e r d u e r e c e i v a b l e s? 185出租资产a s s e t s l e a s e d t o o t h e r s? 1851出租资产a s s e t s l e a s e d t o o t h e r s? 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r e f u n d a b l e d e p o s i t? 1861存出保证金r e f u n d a b l e d e p o s i t s? 188杂项资产m i s c e l l a n e o u s a s s e t s? 1881受限制存款c e r t i f i c a t e o f d e p o s i t-r e s t r i c t e d? 1888杂项资产-其它m i s c e l l a n e o u s a s s e t s-o t h e r?

========================================================================== ======? 2负债l i a b i l i t i e s? 21~22流动负债c u r r e n t l i a b i l i t i e s? 211短期借款s h o r t-t e r m b o r r o w i n g s(d e b t)? 2111银行透支b a n k o v e r d r a f t? 2112银行借款b a n k l o a n? 2114短期借款-业主s h o r t-t e r m b o r r o w i n g s-o w n e r s? 2115短期借款-员工s h o r t-t e r m b o r r o w i n g s-e m p l o y e e s? 2117短期借款-关系人s h o r t-t e r m b o r r o w i n g s-r e l a t e d p a r t i e s? 2118短期借款-其它s h o r t-t e r m b o r r o w i n g s-o t h e r? 212应付短期票券s h o r t-t e r m n o t e s a n d b i l l s p a y a b l e? 2121应付商业本票c o m m e r c i a l p a p e r p a y a b l e? 2122银行承兑汇票b a n k a c c e p t a n c e? 2128其它应付短期票券o t h e r s h o r t-t e r m n o t e s a n d b i l l s p a y a b l e? 2129应付短期票券折价d i s c o u n t o n s h o r t-t e r m n o t e s a n d b i l l s p a y a b l e?

213应付票据n o t e s p a y a b l e? 2131应付票据n o t e s p a y a b l e? 2137应付票据-关系人n o t e s p a y a b l e-r e l a t e d p a r t i e s? 2138其它应付票据o t h e r n o t e s p a y a b l e? 214应付帐款a c c o u n t s p a y a b l e? 2141应付帐款a c c o u n t s p a y a b l e? 2147应付帐款-关系人a c c o u n t s p a y a b l e-r e l a t e d p a r t i e s? 216应付所得税i n c o m e t a x e s p a y a b l e? 2161应付所得税i n c o m e t a x p a y a b l e? 217应付费用a c c r u e d e x p e n s e s? 2171应付薪工a c c r u e d p a y r o l l? 2172应付租金a c c r u e d r e n t p a y a b l e? 2173应付利息a c c r u e d i n t e r e s t p a y a b l e? 2174应付营业税a c c r u e d V A T p a y a b l e? 2175应付税捐-其它a c c r u e d t a x e s p a y a b l e-o t h e r? 2178其它应付费用o t h e r a c c r u e d e x p e n s e s p a y a b l e? 218~219其它应付款o t h e r p a y a b l e s? 2181应付购入远汇款f o r w a r d e x c h a n g e c o n t r a c t p a y a b l e? 2182 应付远汇款-外币forward exchange contract payable -foreign currencies? 2183买卖远汇溢价p r e m i u m o n f o r w a r d e x c h a n g e c o n t r a c t? 2184应付土地房屋款p a y a b l e s o n l a n d a n d b u i l d i n g p u r c h a s e d? 2185应付设备款P a y a b l e s o n e q u i p m e n t? 2187其它应付款-关系人o t h e r p a y a b l e s-r e l a t e d p a r t i e s? 2191应付股利d i v i d e n d p a y a b l e? 2192应付红利b o n u s p a y a b l e? 2193应付董监事酬劳c o m p e n s a t i o n p a y a b l e t o d i r e c t o r s a n d s u p e r v i s o r s? 2198其它应付款-其它o t h e r p a y a b l e s-o t h e r?

226预收款项a d v a n c e r e c e i p t s? 2261预收货款s a l e s r e v e n u e r e c e i v e d i n a d v a n c e? 2262预收收入r e v e n u e r e c e i v e d i n a d v a n c e? 2268其它预收款o t h e r a d v a n c e r e c e i p t s? 227一年或一营业周期内到期长期负债l o n g-t e r m l i a b i l i t i e s-c u r r e n t p o r t i o n? 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 w i t h i n o n e y e a r o r o n e o p e r a t i n g c y c l e? 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 p a y a b l e s t o r e l a t e d p a r t i e s-c u r r e n t p o r t i o n? 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o t h e r c u r r e n t l i a b i l i t i e s? 2281销项税额V A T r e c e i v e d(o r o u t p u t t a x)? 2283暂收款t e m p o r a r y r e c e i p t s? 2284代收款r e c e i p t s u n d e r c u s t o d y? 2285估计售后服务/保固负债e s t i m a t e d w a r r a n t y l i a b i l i t i e s? 2291递延所得税负债d e f e r r e d i n c o m e t a x l i a b i l i t i e s? 2292递延兑换利益d e f e r r e d f o r e i g n e x c h a n g e g a i n? 2293业主(股东)往来o w n e r s'c u r r e n t a c c o u n t? 2294同业往来c u r r e n t a c c o u n t w i t h o t h e r s? 2298其它流动负债-其它o t h e r c u r r e n t l i a b i l i t i e s-o t h e r s? 23长期负债l o n g-t e r m l i a b i l i t i e s? 231应付公司债c o r p o r a t e b o n d s p a y a b l e? 2311应付公司债c o r p o r a t e b o n d s p a y a b l e? 2319应付公司债溢(折)价p r e m i u m(d i s c o u n t)o n c o r p o r a t e b o n d s p a y a b l e? 232长期借款l o n g-t e r m l o a n s p a y a b l e?

2321长期银行借款l o n g-t e r m l o a n s p a y a b l e-b a n k? 2324长期借款-业主l o n g-t e r m l o a n s p a y a b l e-o w n e r s? 2325长期借款-员工l o n g-t e r m l o a n s p a y a b l e-e m p l o y e e s? 2327长期借款-关系人l o n g-t e r m l o a n s p a y a b l e-r e l a t e d p a r t i e s? 2328长期借款-其它l o n g-t e r m l o a n s p a y a b l e-o t h e r? 233长期应付票据及款项l o n g-t e r m n o t e s a n d a c c o u n t s p a y a b l e? 2331长期应付票据l o n g-t e r m n o t e s p a y a b l e? 2332长期应付帐款l o n g-t e r m a c c o u n t s p a y-a b l e? 2333长期应付租赁负债l o n g-t e r m c a p i t a l l e a s e l i a b i l i t i e s? 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o t h e r l o n g-t e r m p a y a b l e s? 234估计应付土地增值税a c c r u e d l i a b i l i t i e s f o r l a n d v a l u e i n c r e m e n t t a x? 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a c c r u e d p e n s i o n l i a b i l i t i e s? 2351应计退休金负债a c c r u e d p e n s i o n l i a b i l i t i e s? 238其它长期负债o t h e r l o n g-t e r m l i a b i l i t i e s? 2388其它长期负债-其它o t h e r l o n g-t e r m l i a b i l i t i e s-o t h e r? 28其它负债o t h e r l i a b i l i t i e s? 281递延负债d e f e r r e d l i a b i l i t i e s? 2811递延收入d e f e r r e d r e v e n u e? 2814递延所得税负债d e f e r r e d i n c o m e t a x l i a b i l i t i e s? 2818其它递延负债o t h e r d e f e r r e d l i a b i l i t i e s? 286存入保证金d e p o s i t s r e c e i v e d? 2861存入保证金g u a r a n t e e d e p o s i t r e c e i v e d? 288杂项负债m i s c e l l a n e o u s l i a b i l i t i e s? 2888杂项负债-其它m i s c e l l a n e o u s l i a b i l i t i e s-o t h e r?

========================================================================== ======? 3所有者权益o w n e r s'e q u i t y? 31资本c a p i t a l? 311资本(或股本)c a p i t a l? 3111普通股股本c a p i t a l-c o m m o n s t o c k? 3112特别股股本c a p i t a l-p r e f e r r e d s t o c k? 3113预收股本c a p i t a l c o l l e c t e d i n a d v a n c e? 3114待分配股票股利s t o c k d i v i d e n d s t o b e d i s t r i b u t e d? 3115资本c a p i t a l? 32资本公积a d d i t i o n a l p a i d-i n c a p i t a l? 321股票溢价p a i d-i n c a p i t a l i n e x c e s s o f p a r? 3211普通股股票溢价p a i d-i n c a p i t a l i n e x c e s s o f p a r-c o m m o n s t o c k? 3212特别股股票溢价p a i d-i n c a p i t a l i n e x c e s s o f p a r-p r e f e r r e d s t o c k? 323资产重估增值准备c a p i t a l s u r p l u s f r o m a s s e t s r e v a l u a t i o n? 3231资产重估增值准备c a p i t a l s u r p l u s f r o m a s s e t s r e v a l u a t i o n? 324处分资产溢价公积c a p i t a l s u r p l u s f r o m g a i n o n d i s p o s a l o f a s s e t s? 3241处分资产溢价公积c a p i t a l s u r p l u s f r o m g a i n o n d i s p o s a l o f a s s e t s? 325合并公积c a p i t a l s u r p l u s f r o m b u s i n e s s c o m b i n a t i o n? 3251合并公积c a p i t a l s u r p l u s f r o m b u s i n e s s c o m b i n a t i o n? 326受赠公积d o n a t e d s u r p l u s? 3261受赠公积d o n a t e d s u r p l u s? 328其它资本公积o t h e r a d d i t i o n a l p a i d-i n c a p i t a l? 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)r e t a i n e d e a r n i n g s(a c c u m u l a t e d d e f i c i t)? 331法定盈余公积l e g a l r e s e r v e?

3311法定盈余公积l e g a l r e s e r v e? 332特别盈余公积s p e c i a l r e s e r v e? 3321意外损失准备c o n t i n g e n c y r e s e r v e? 3322改良扩充准备i m p r o v e m e n t a n d e x p a n s i o n r e s e r v e? 3323偿债准备s p e c i a l r e s e r v e f o r r e d e m p t i o n o f l i a b i l i t i e s? 3328其它特别盈余公积o t h e r s p e c i a l r e s e r v e? 335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)? 3351累积盈亏a c c u m u l a t e d p r o f i t o r l o s s? 3352前期损益调整p r i o r p e r i o d a d j u s t m e n t s? 3353本期损益n e t i n c o m e o r l o s s f o r c u r r e n t p e r i o d? 34权益调整e q u i t y a d j u s t m e n t s? 341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity i n v e s t m e n t s? 3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity i n v e s t m e n t s? 342累积换算调整数c u m u l a t i v e t r a n s l a t i o n a d j u s t m e n t? 3421累积换算调整数c u m u l a t i v e t r a n s l a t i o n a d j u s t m e n t s? 343未认列为退休金成本之净损失n e t l o s s n o t r e c o g n i z e d a s p e n s i o n c o s t? 3431未认列为退休金成本之净损失n e t l o s s n o t r e c o g n i ze d a s p e n s i o n c o s t s? 35库藏股t r e a s u r y s t o c k? 351库藏股t r e a s u r y s t o c k? 3511库藏股t r e a s u r y s t o c k? 36少数股权m i n o r i t y i n t e r e s t? 361少数股权m i n o r i t y i n t e r e s t? 3611少数股权m i n o r i t y i n t e r e s t?

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======? 4营业收入o p e r a t i n g r e v e n u e? 41销货收入s a l e s r e v e n u e? 411销货收入s a l e s r e v e n u e? 4111销货收入s a l e s r e v e n u e? 4112分期付款销货收入i n s t a l l m e n t s a l e s r e v e n u e? 417销货退回s a l e s r e t u r n? 4171销货退回s a l e s r e t u r n? 419销货折让s a l e s a l l o w a n c e s? 4191销货折让s a l e s d i s c o u n t s a n d a l l o w a n c e s? 46劳务收入s e r v i c e r e v e n u e? 461劳务收入s e r v i c e r e v e n u e? 4611劳务收入s e r v i c e r e v e n u e? 47业务收入a g e n c y r e v e n u e? 471业务收入a g e n c y r e v e n u e? 4711业务收入a g e n c y r e v e n u e? 48其它营业收入o t h e r o p e r a t i n g r e v e n u e? 488其它营业收入-其它o t h e r o p e r a t i n g r e v e n u e? 4888其它营业收入-其它o t h e r o p e r a t i n g r e v e n u e-o t h e r?

========================================================================== ======? 5营业成本o p e r a t i n g c o s t s? 51销货成本c o s t o f g o o d s s o l d? 511销货成本c o s t o f g o o d s s o l d? 5111销货成本c o s t o f g o o d s s o l d? 5112分期付款销货成本i n s t a l l m e n t c o s t o f g o o d s s o l d?

512进货p u r c h a s e s? 5121进货p u r c h a s e s? 5122进货费用p u r c h a s e e x p e n s e s? 5123进货退出p u r c h a s e r e t u r n s? 5124进货折让c h a r g e s o n p u r c h a s e d m e r c h a n d i s e? 513进料m a t e r i a l s p u r c h a s e d? 5131进料m a t e r i a l p u r c h a s e d? 5132进料费用c h a r g e s o n p u r c h a s e d m a t e r i a l? 5133进料退出m a t e r i a l p u r c h a s e r e t u r n s? 5134进料折让m a t e r i a l p u r c h a s e a l l o w a n c e s? 514直接人工d i r e c t l a b o r? 5141直接人工d i r e c t 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?

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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 a?

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?

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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?

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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 in

新会计准则会计科目表中英文对照18页word

新会计科目表 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 investment 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

会计科目中英文对照

完整英文版资产负债表、利润表及现金流量表来源:冯硕的日志 资产负债表Balance Sheet 项目ITEM 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

新会计准则会计科目中英文对照表

资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance

1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by

会计科目中英文对照

1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 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s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 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n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐-应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?

新会计准则会计科目表(中英文对照)[2]

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 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

会计科目英文对照表

会计科目英文对照表 1 资产assets 11~ 12 流淌资产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 investment 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 备抵短期投资跌价缺失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 备抵存货跌价缺失allowance for reduction of inventory to market

会计科目中英对照表

资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets

资产 其他流动资产Other current assets 流动资产合计Total current assets 非流动资产Non-current assets 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials

固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets

会计科目中英文对照全

会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】

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 banks0 g 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 investment? 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?

国际会计科目对照表(中英)

精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?principles?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? ? Management?accounting?管理会计? Return?of?investment?投资回报? Return?on?investment?投资报酬? Securities?and?Exchange?Commission?证券交易委员会?

Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?

中英文会计科目对照表

中英文会计科目对照表如下: 会计科目中英对照表会计科目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject 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

国际会计科目对照表中英

ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?审计? Balance?sheet?资产负债表? Bookkeepking?簿记? Cash?flow?prospects?现金流量预测? Certificate?in?Internal?Auditing?内部审计证书? Certificate?in?Management?Accounting?管理会计证书? Certificate?Public?Accountant注册会计师? Cost?accounting?成本会计? External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?princip les?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? Income?statement?损益表? Institute?of?Internal?Auditors?内部审计师协会? Institute?of?Management?Accountants?管理会计师协会? Integrity?整合性? Internal?auditing?内部审计?

会计科目中英文对照cpa版

第一课财务会计导读 Glossary accrual basis 权责发生制 Asset资产 balance sheet资产负债表 capital adequacy ratio 资本充足率 cash basis 收付实现制 cash flow statement现金流量表 double entry method 复式记账法 Expenses费用 Fair value公允价值 financial reports 财务报告 going concern 持续经营 guarantee 担保 Historical cost历史成本 Impairment 减值 impairment provision减值准备 income statement利润表 Liabilities负债 Maturity 到期 Net realizable value可变现净值 Owners’ Equity 所有者权益 post-amortization costs摊余成本 Present value现值 Profit利润 Replacement cost重置成本 stewardship 受托责任 transferor转出方 transferee转入方 1.资产类科目Assets 现金:Cash and cash equivalents 银行存款:Bank deposit 应收账款:Account receivable 应收票据:Notes receivable 应收股利:Dividend receivable 应收利息:Interest receivable 其他应收款:Other receivables 原材料:Raw materials 在途物资:Materials in transport 库存商品:inventory 存货跌价准备:provision for the decline in value of inventories

国际会计科目中英文对照

国际会计科目中英文对照Account帐户 Accounting system会计系统AmericanAccountingAssociation美国会计 协会 AmericanInstituteofCPAs美国注册会计师 协会 Audit审计 Balance sheet资产负债表 Bookkeepking簿记 Cash flow prospects现金流量预测 Certificate in Internal Auditing内部审计证书CertificateinManagementAccounting管理 会计证书 Certificate Public Accountant注册会计师 Cost accounting成本会计 External users外部使用者 Financial accounting财务会计 Financial Accounting Standards Board财务会 计准则委员会 Financial forecast财务预测

Generallyacceptedaccountingprinciples公认会计原则 General-purpose information通用目的信息GovernmentAccountingOffice政府会计办公室 Income statement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会 Integrity整合性 Internal auditing内部审计 Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users内部使用者 Management accounting管理会计Return of investment投资回报 Return on investment投资报酬SecuritiesandExchangeCommission证券交易委员会 Statement of cash flow现金流量表

对照表中英文会计科目

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