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
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VAT paid ( or input tax)
1282 留抵税额excess VAT paid (or overpaid VAT)
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
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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 VAT 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VAT 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
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3所有者权益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
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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 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
=================================================================== =============
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 in
会计科目英文对照.doc
最新会计科目中英文对照表
一、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Cashiers 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 stages 1301 待摊费用Deferred and prepaid expenses
长期投资Long-term investment
1401 长期股权投资Long-term investment on stocks
140101 股票投资Investment on stocks
140102 其他股权投资Other investment on stocks
1402 长期债权投资Long-term investment on bonds
140201 债券投资Investment on bonds
140202 其他债权投资Other investment on bonds
1421 长期投资减值准备Long-term investments depreciation reserves
股权投资减值准备Stock rights investment depreciation reserves
债权投资减值准备Bcreditors rights investment depreciation reserves
1431 委托贷款Entrust loans
143101 本金Principal
143102 利息Interest
143103 减值准备Depreciation reserves
1501 固定资产Fixed assets
房屋Building
建筑物Structure
机器设备Machinery equipment
运输设备Transportation facilities
工具器具Instruments and implement
1502 累计折旧Accumulated depreciation
1505 固定资产减值准备Fixed assets depreciation reserves
房屋、建筑物减值准备Building/structure depreciation reserves
机器设备减值准备Machinery equipment depreciation reserves
1601 工程物资Project goods and material
160101 专用材料Special-purpose material
160102 专用设备Special-purpose equipment
160103 预付大型设备款Prepayments for equipment
160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process
安装工程Erection works
在安装设备Erecting equipment-in-process
技术改造工程Technical innovation project
大修理工程General overhaul project
1605 在建工程减值准备Construction-in-process depreciation reserves
1701 固定资产清理Liquidation of fixed assets
1801 无形资产Intangible assets
专利权Patents
非专利技术Non-Patents
商标权Trademarks，Trade names
著作权Copyrights
土地使用权Tenure
商誉Goodwill
1805 无形资产减值准备Intangible Assets depreciation reserves
专利权减值准备Patent rights depreciation reserves
商标权减值准备trademark rights depreciation reserves
1815 未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal assets loss or income
1901 长期待摊费用Long-term deferred and prepaid expenses
1911 待处理财产损溢Wait deal assets loss or income
191101待处理流动资产损溢Wait deal intangible assets loss or income
191102待处理固定资产损溢Wait deal fixed assets loss or income
二、负债类Liability
短期负债Current liability
2101 短期借款Short-term borrowing
2111 应付票据Notes payable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
2121 应付账款Account payable
2131 预收账款Deposit received
2141 代销商品款Proxy sale goods revenue
2151 应付工资Accrued wages
2153 应付福利费Accrued welfarism
2161 应付股利Dividends payable
2171 应交税金Tax payable
217101 应交增值税value added tax payable
21710101 进项税额Withholdings on V AT
21710102 已交税金Paying tax
21710103 转出未交增值税Unpaid V AT changeover
21710104 减免税款Tax deduction
21710105 销项税额Substituted money on V AT
21710106 出口退税Tax reimbursement for export
21710107 进项税额转出Changeover withnoldings on V AT
21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109 转出多交增值税Overpaid V AT changeover
21710110 未交增值税Unpaid V AT
217102 应交营业税Business tax payable
217103 应交消费税Consumption tax payable
217104 应交资源税Resources tax payable
217105 应交所得税Income tax payable
217106 应交土地增值税Increment tax on land value payable
217107 应交城市维护建设税Tax for maintaining and building cities payable
217108 应交房产税Housing property tax payable
217109 应交土地使用税Tenure tax payable
217110 应交车船使用税Vehicle and vessel usage license plate tax（VVULPT）payable 217111 应交个人所得税Personal income tax payable
2176 其他应交款Other fund in conformity with paying
2181 其他应付款Other payables
2191 预提费用Drawing expense in advance
其他负债Other liabilities
2201 待转资产价值Pending changerover assets value
2211 预计负债Anticipation liabilities
长期负债Long-term Liabilities
2301 长期借款Long-term loans
一年内到期的长期借款Long-term loans due within one year
一年后到期的长期借款Long-term loans due over one year
2311 应付债券Bonds payable
231101 债券面值Face value，Par value
231102 债券溢价Premium on bonds
231103 债券折价Discount on bonds
231104 应计利息Accrued interest
2321 长期应付款Long-term account payable
应付融资租赁款Accrued financial lease outlay
一年内到期的长期应付Long-term account payable due within one year
一年后到期的长期应付Long-term account payable over one year
2331 专项应付款Special payable
一年内到期的专项应付Long-term special payable due within one year
一年后到期的专项应付Long-term special payable over one year
2341 递延税款Deferral taxes
三、所有者权益类OWNERS EQUITY
资本Capita
3101 实收资本（或股本）Paid-up capital（or stock）
实收资本Paicl-up capital
实收股本Paid-up stock
3103 已归还投资Investment Returned
公积
3111 资本公积Capital reserve
311101 资本（或股本）溢价Cpital（or Stock）premium
311102 接受捐赠非现金资产准备Receive non-cash donate reserve
311103 股权投资准备Stock right investment reserves
311105 拨款转入Allocate sums changeover in
311106 外币资本折算差额Foreign currency capital
311107 其他资本公积Other capital reserve
3121 盈余公积Surplus reserves
312101 法定盈余公积Legal surplus
312102 任意盈余公积Free surplus reserves
312103 法定公益金Legal public welfare fund
312104 储备基金Reserve fund
312105 企业发展基金Enterprise expension fund
312106 利润归还投资Profits capitalizad on return of investment
利润Profits
3131 本年利润Current year profits
3141 利润分配Profit distribution
314101 其他转入Other chengeover in
314102 提取法定盈余公积Withdrawal legal surplus
314103 提取法定公益金Withdrawal legal public welfare funds
314104 提取储备基金Withdrawal reserve fund
314105 提取企业发展基金Withdrawal reserve for business expansion
314106 提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund 314107 利润归还投资Profits capitalizad on return of investment
314108 应付优先股股利Preferred Stock dividends payable
314109 提取任意盈余公积Withdrawal other common accumulation fund
314110 应付普通股股利Common Stock dividends payable
314111 转作资本（或股本）的普通股股利Common Stock dividends change to assets（or stock）
314115 未分配利润Undistributed profit
四、成本类Cost
4101 生产成本Cost of manufacture
410101 基本生产成本Base cost of manufacture
410102 辅助生产成本Auxiliary cost of manufacture
4105 制造费用Manufacturing overhead
材料费Materials
管理人员工资Executive Salaries
奖金Wages
退职金Retirement allowance
补贴Bonus
外保劳务费Outsourcing fee
福利费Employee benefits/welfare
会议费Coferemce
加班餐费Special duties
市内交通费Business traveling
通讯费Correspondence
电话费Correspondence
水电取暖费Water and Steam
税费Taxes and dues
租赁费Rent
管理费Maintenance
车辆维护费Vehicles maintenance
油料费Vehicles maintenance
培训费Education and training
接待费Entertainment
图书、印刷费Books and printing
运费Transpotation
保险费Insurance premium
支付手续费Commission
杂费Sundry charges
折旧费Depreciation expense
机物料消耗Article of consumption
劳动保护费Labor protection fees
季节性停工损失Loss on seasonality cessation
4107 劳务成本Service costs
五、损益类Profit and loss
收入Income
业务收入OPERA TING INCOME
5101 主营业务收入Prime operating revenue
产品销售收入Sales revenue
服务收入Service revenue
5102 其他业务收入Other operating revenue
材料销售Sales materials
代购代售
包装物出租Wrappage lease
出让资产使用权收入Remise right of assets revenue
返还所得税Reimbursement of income tax
其他收入Other revenue
5201 投资收益Investment income
短期投资收益Current investment income
长期投资收益Long-term investment income
计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue
国家扶持补贴收入Subsidize revenue from country
其他补贴收入Other subsidize revenue
5301 营业外收入NON-OPERA TING INCOME
非货币性交易收益Non-cash deal income
现金溢余Cash overage
处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets
固定资产盘盈Fixed assets inventory profit
罚款净收入Net amercement income
支出Outlay
业务支出Revenue charges
5401 主营业务成本Operating costs
产品销售成本Cost of goods sold
服务成本Cost of service
5402 主营业务税金及附加Tax and associate charge
营业税Sales tax
消费税Consumption tax
城市维护建设税Tax for maintaining and building cities
资源税Resources tax
土地增值税Increment tax on land value
5405 其他业务支出Other business expense
销售其他材料成本Other cost of material sale
其他劳务成本Other cost of service
其他业务税金及附加费Other tax and associate charge
费用Expenses
5501 营业费用Operating expenses
代销手续费Consignment commission charge
运杂费Transpotation
保险费Insurance premium
展览费Exhibition fees
广告费Advertising fees
5502 管理费用Adminisstrative expenses
职工工资Staff https://www.sodocs.net/doc/4e16537443.html,
修理费Repair charge
低值易耗摊销Article of consumption
办公费Office allowance
差旅费Travelling expense
工会经费Labour union expenditure
研究与开发费Research and development expense
福利费Employee benefits/welfare
职工教育经费Personnel education
待业保险费Unemployment insurance
劳动保险费Labour insurance
医疗保险费Medical insurance
会议费Coferemce
聘请中介机构费Intermediary organs
咨询费Consult fees
诉讼费Legal cost
业务招待费Business entertainment
技术转让费Technology transfer fees
矿产资源补偿费Mineral resources compensation fees
排污费Pollution discharge fees
房产税Housing property tax
车船使用税Vehicle and vessel usage license plate tax（VVULPT）土地使用税Tenure tax
印花税Stamp tax
5503 财务费用Finance charge
利息支出Interest exchange
汇兑损失Foreign exchange loss
各项手续费Charge for trouble
各项专门借款费用Special-borrowing cost
5601 营业外支出Nonbusiness expenditure
捐赠支出Donation outlay
减值准备金Depreciation reserves
非常损失Extraordinary loss
处理固定资产净损失Net loss on disposal of fixed assets
出售无形资产损失Loss on sales of intangible assets
固定资产盘亏Fixed assets inventory loss
债务重组损失Loss on arrangement
罚款支出Amercement outlay
5701 所得税Income tax
以前年度损益调整Prior year income adjustment
会计科目英文对照表
一、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
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
会计科目中英文对照6983519068
会计科目中英文对照6983519068 流淌资产current assets 现金及约当现金cash and cash equivalents 库存现金cash on hand 零用金/周转金petty cash/revolving funds 银行存款cash in banks 在途现金cash in transit 约当现金cash equivalents 其它现金及约当现金other cash and cash equivalents 短期投资short-term investment 短期投资—股票short-term investments - stock 短期投资—短期票券short-term investments - short-term notes and bills 短期投资—政府债券short-term investments - government bonds 短期投资—受益凭证short-term investments - beneficiary certificates 短期投资—公司债short-term investments - corporate bonds 短期投资—其它short-term investments - other 备抵短期投资跌价缺失allowance for reduction of short-term investment to market 应收票据notes receivable 应收票据贴现discounted notes receivable 应收票据—关系人notes receivable - related parties 其它应收票据other notes receivable 备抵呆帐—应收票据allowance for uncollectible accounts- notes receivable 应收账款accounts receivable 应收分期账款installment accounts receivable
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?
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 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
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?
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
新会计准则 中英文会计科目对照表
新会计准则中英文会计科目对照表 2009-08-15 22:18 新会计准则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 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
最新会计科目中英文对照(全)
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 0 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
会计科目中英文对照表
最新会计科目中英文对照表 一、资产类 Assets 二、流动资产 Current assets 三、货币资金 Cash and cash equivalents 四、1001 库存现金 Cash on hand 五、1002 银行存款 Cash in bank 六、1009 其他货币资金 Other cash and cash equivalents 七、′100901 外埠存款 Other city Cash in bank 八、′100902 银行本票 Cashier′s cheque 九、′100903 银行汇票 Bank draft 十、′100904 信用卡 Credit card 十一、′100905 信用证保证金 L/C Guarantee deposits 十二、′100906 存出投资款 Refundable deposits 十三、1101 短期投资 Short-term investments 十四、′110101 股票 Short-term investments - stock 十五、′110102 债券 Short-term investments - corporate bonds 十六、′110103 基金 Short-term investments - corporate funds 十七、′110110 其他 Short-term investments - other 十八、1102 短期投资跌价准备 Short-term investments falling price reserves 十九、应收款 Account receivable 二十、1111 应收票据 Note receivable 二十一、银行承兑汇票 Bank acceptance