澳门会计科目中英文对照
澳门会计科目中英文对照
科目编
码澳门会计科目名称(简
体)
澳门会计科目名称(繁
体)
澳门会计科目名称(英文)
101现金现金CASH
1011现金-港币手存现金-港币CASH IN HAND-HKD 1012现金-葡币手存现金-葡币CASH IN HAND-MOP 102银行存款银行存款CASH AT BANK 1021汇丰银行存款汇丰银行存款HSBC
10211汇丰银行港币汇丰银行港币kmmc8
10212汇丰银行葡币汇丰银行葡币HSBC-MOP
1023中国银行存款中国银行存款BOC
10231中国银行港币中国银行港币BOC-HKD
10232中国银行葡币中国银行葡币BOC-MOP
1027定期存款定期存款kmmc13
10271A银行-通知存款
-HKD
A银行-通知存款
-HKD
kmmc26
10272A银行-通知存款
-MOP
A银行-通知存款
-MOP
kmmc25
110短期投资短期投资kmmc29
1101短期投资-股票短期投资-股票kmmc30
1102短期投资-债券短期投资-债券kmmc31
1103短期投资-投资基金短期投资-投资基金kmmc32
1104短期投资-其他短期投资-其他kmmc33
119短期投资跌价准备短期投资跌价准备kmmc34
120应收票据应收票据BILLS RECEIVABLE 1201应收票据-HKD应收票据-HKD BILLS RECEIVABLE-HKD 1202应收票据-MOP应收票据-MOP BILLS RECEIVABLE-MOP 121应收股利应收股利kmmc38
122应收账款应收帐款TRADE DEBTORS
1221应收账款-HKD应收帐款-HKD DEBTORS-HKD
1222应收账款-MOP应收帐款-MOP DEBTORS-MOP
1223应收账款-USD应收帐款-USD DEBTORS-USD
123股东或联号(借方)股东或联号(借方)kmmc212
1231股东往来股东往来kmmc2120
1232联号往来联号往来kmmc212H
124其他应收款其他应收款SUNDRY DEBTORS
1241其他应收账款-HKD其他应收帐款-HKD SUNDRY DEBTORS-HKD 1242其他应收账款-MOP其他应收帐款-MOP SUNDRY DEBTORS-MOP 125其他借出贷款其他借出贷款kmmc23
1251员工借款员工借款kmmc233 12511员工借款-HKD员工借款-HKD kmmc233H 12512员工借款-MOP员工借款-MOP kmmc2330 1252其他借款其他借款kmmc234 12521其他借款-HKD其他借款-HKD kmmc234H 12522其他借款-MOP其他借款-MOP kmmc2340 1253银行短期贷款银行短期贷款kmmc235 12531银行短期贷款-HKD银行短期贷款-HKD kmmc235H 12532银行短期贷款-MOP银行短期贷款-MOP kmmc2350 1254股东短期贷款股东短期贷款kmmc236 12541股东短期贷款-HKD股东短期贷款-HKD kmmc236H 12542股东短期贷款-MOP股东短期贷款-MOP kmmc2360 129呆坏账准备呆坏账准备kmmc62 130商品商品kmmc63 1301货品存货(永续盘存)货品存货(永续盘存)kmmc64 1302货品盘存(定期盘存)货品盘存(定期盘存)kmmc65
1303货品盘存(定期盘
存)-hkd
货品盘存(定期盘
存)-hkd
stock-hkd
131制成品及半制成品制成品及半制成品kmmc66
132副产品,废料及剩余物
料
副产品,废料及剩余物
料
kmmc67
133在制品在制品kmmc68
134原料,辅助及消耗物料原料,辅助及消耗物料kmmc69
13401原料原料kmmc70
13402辅助物料辅助物料kmmc71
13403其他物料其他物料kmmc72
13404消耗包装消耗包装kmmc73
139存货跌价准备存货跌价准备kmmc74
140递延及预付费用递延及预付费用kmmc75
150长期股权投资长期股权投资kmmc76
151长期债券投资长期债券投资kmmc77
159长期投资减值准备长期投资减值准备kmmc78
160有形资产有形资产FIXED ASSETS
16001土地土地NEW FACTORY
16002楼宇及其他建筑楼宇及其他建筑BUILDING
16003机器及设备机器及设备MACHINERY
16004运输设备运输设备kmmc83
16005工具及用具工具及用具kmmc84
16006办公室设备办公室设备MOTOR CAR
16007各类家俱各类家具FURNITURE & FIXTURE
161在建工程在建工程kmmc87
16101建筑工程建筑工程kmmc4208
16102安装工程安装工程MOULD
168有形资产折旧累积有形资产折旧累积PROV.FOR DEP.ON FIXED ASSETS 16801土地折旧累积土地折旧累积PROVISION FOR EDP-NEW FACTORY
16802楼宇及其他建筑折旧
累积
楼宇及其他建筑折旧
累积
PROVISION FOR DEP-Building
16803机器及设备折旧累积机器及设备折旧累积kmmc93 16804运输设备折旧累积运输设备折旧累积kmmc94 16805工具及用具折旧累积工具及用具折旧累积kmmc95 16806办公室设备折旧累积办公室设备折旧累积kmmc96 16807各类家俱折旧累积各类家具折旧累积kmmc97 169累计资产减值累计资产减值kmmc98 16901土地减值土地减值kmmc99 170无形资产无形资产kmmc43 17001研究及开发研究及开发kmmc101 17002专利权专利权kmmc102 17003其他权利其他权利kmmc103 17004顶手费顶手费kmmc4320 17005经营权经营权kmmc4321 17006开办费及扩充费开办费及扩充费kmmc4322 17007电脑软件计算机软件kmmc4323 178无形资产摊销累积无形资产摊销累积kmmc482 17801研究及开发摊销累积研究及开发摊销累积kmmc109 17802专利权摊销累积专利权摊销累积kmmc110 17803其他权利摊销累积其他权利摊销累积kmmc111 17804顶手费摊销累积顶手费摊销累积kmmc4820 17805经营权摊销累积经营权摊销累积kmmc4821
17806开办费及扩充费摊销
累积
开办费及扩充费摊销
累积
kmmc4822
17807电脑软件摊销累积计算机软件摊销累积kmmc4823
179累计无形资产减值累计无形资产减值kmmc44
180长期待摊费用长期待摊费用kmmc4401
210短期借款短期借款kmmc222
2101银行借款银行借款kmmc2220
2102其他金融机构借款其他金融机构借款kmmc222H
220应付票据应付票据kmmc223
2201应付票据-MOP应付票据-MOP kmmc2230
2202应付票据-HKD应付票据-HKD kmmc223H
221应付账款应付帐款TRADE CREDITORS
2211应付账款-MOP应付帐款-MOP CREDITORS-MOP
2212应付账款-HKD应付帐款-HKD CREDITORS-HKD
2213应付账款-USD应付帐款-USD CREDITORS-USD
222所得税备用金所得税备用金kmmc128
223股东或联号(贷方)股东或联号(贷方)CURRENT ACCOUNTS
2231股东往来股东往来CURRENT A/C
223101A公司A公司 A Company
223102B公司A公司 B Company
2232联号往来联号往来kmmc258
22321联号往来-MOP联号往来-MOP kmmc2580
22322联号往来-HKD联号往来-HKD kmmc258H
224其他应付款其他应付款SUNDRY CREDITORS
22401应付工资应付工资kmmc143
22402应付利润应付利润kmmc144
225其他风险或准备其他风险或准备kmmc225
22501退休金准备退休金准备kmmc2250
22502客户保证金准备客户保证金准备kmmc225H
22503预提租金预提租金kmmc226
22504保险费保险费kmmc2260
230递延收益递延收益kmmc150
240长期借款长期借款LONG TERM LOAN
24001长期贷款-大西洋银行长期贷款-大西洋银行LTIN-BNU-MOP
24002长期贷款-大西洋银行长期贷款-大西洋银行LTIN-BNU-MOP
24003长期贷款-汇丰银行长期贷款-汇丰银行LTIN-HSBC
24004长期贷款-A长期贷款-A LTIN-A
250长期应付款长期应付款ACCRUED EXP.-TAX
310资本资本SHARE CAPITAL
320补充给付补充给付kmmc158
330法定及其他公积法定及其他公积kmmc159
33001法定公积法定公积kmmc160
33002其他公积其他公积kmmc161
340损益滚存损益滚存PROFIT/LOSS APPROPRIATION A/C 34001历年损益滚存历年损益滚存PROFIT/ LOSS APPROPRIATION A/C 340021999年损益滚存1999年损益滚存kmmc5901
350本年度损益本年度损益PROFIT AND LOSS
410生产成本生产成本kmmc166
510货物及产品销售货物及产品销售SALE
5101货品销售货品销售SALE
5102产品销货产品销货SALE
520劳务提供劳务提供CONTRACT INCOME
5201佣金收益佣金收益kmmc7230
530投资及其他财务收益投资及其他财务收益kmmc77
53001利息收益利息收益kmmc7710
53002投资收益投资收益kmmc7730
53003贷出款利息贷出款利息kmmc7720
53004证券利息证券利息kmmc7740
540其他营业收益其他营业收益kmmc75
5401次要收益次要收益kmmc178
54011租金收入租金收入kmmc7520
54012设备租金设备租金kmmc7530
54013技术协助技术协助kmmc7550
5402其他收益其他收益OTHER INCOME
54021租金收益租金收益RENT INCOME
54022其他收益其他收益OTHER INCOME
54023加工费收入加工费收入PROCESSING CHARGES INCOME 5403营业补贴营业补贴kmmc74
54031政府补贴政府补贴kmmc7410
54032其他补贴其他补贴kmmc7480
550其他收益其他收益kmmc189
5501合约补偿合约补偿kmmc190
610购货及耗用存货成本购货及耗用存货成本PURCHASES
6101货品购货货品购货PURCHASES
6109销货成本销货成本kmmc619
620人事费用人事费用kmmc65
62001雇员薪酬雇员薪酬SALARIES
62002社会保障基金社会保障基金SOCIAL SECURITY COSTS
62003保险费保险费TESTING
62004福利费福利费EMPLOYEES' TRAINING EXPENSES 62005退休金退休金EMPLOYEES' MEAL
62006公积金公积金SANITARY
62007招聘费招聘费HEALTH INSURANCE
62008培训费培训费SEVERANCE
62009医疗费医疗费UNIFORM
62010其他人事费用其他人事费用kmmc204
630其他经营费用其他经营费用FACTORY OVERHEAD
6301第三者供应第三者供应FACTORY OVERHEAD
630101水费水费WATER
630102宿舍水费宿舍水费WATER-DORM
630103电费电费ELECTRICITY
630104宿舍电费宿舍电费ELECTRICITY-DORM
630105燃料费燃料费FUEL
630106电话费电话费TELEPHONE
630107消耗物料消耗物料CONSUMABLE STORES
630108消耗工具消耗工具CONSUMABLE TOOLS
630109文具及印刷文具及印刷STATIONERY
630111修模物料修模物料MOULD MATERIAL
630112修模人工修模人工MOULD LABOUR
6302第三者劳务1第三者劳务1kmmc632
630201租金租金RENT
630202娱乐交际费娱乐交际费ENTERTAINMENT & GIFT
630203维修保养费维修保养费GENERAL REPAIR & MAINTENANCE 630204交通费交通费TRAVELLING
630205保险费保险费INSURANCE
630206广告费广告费ADVERTISING
630207管理费管理费MANAGEMENT FEES
630208邮费邮费POSTAGE
630209汽车费用汽车费用CAR EXPENSES
6303第三者劳务2第三者劳务2kmmc633
630301出口运费出口运费CARRIAGE OUTWARDS
630302入口运费入口运费CARRIAGE INWARDS
630303佣金佣金COMMISSION
630304核数费核数费AUDIT FEES
630305专业法律费专业法律费PROFESSIONAL & LEGAL CHARGES 630306讼费公证费讼费公证费kmmc6338
630307杂费杂费SUNDRY
6304税费税费kmmc236
63041间接税间接税TAX
630414车牌税车牌税CAR TAX
630415出口税出口税EXPORT TAX
630416入口税入口税IMPORT TAX
630418职业税职业税PROFESSIONAL OF TAX
63042直接税直接税kmmc642
630421房屋税房屋税HOUSE TAX
630422营业税营业税INDUSTRIAL TAX
630423地税地税LAND TAX
630424业钞业钞RATE
630425所得补充税所得补充税INCOME TAX
630426物业转移税物业转移税SISA
630428其他直接税其他直接税OTHER TAX
640财务费用财务费用FINANCIAL EXPENSES
64001利息费用利息费用INTEREST
64002银行费用银行费用BANK CHARGES
64003兑换损益兑换损益kmmc6620
64004投资损失投资损失kmmc6616
64005其他财务费用其他财务费用kmmc6615
650呆坏账准备呆坏账准备kmmc256
65001坏账损失坏帐损失kmmc6910
65002风险准备风险准备kmmc6920
65003存货损失存货损失kmmc6930
65004财务资产损失财务资产损失kmmc6940
660其他费用其他费用OTHER EXPENSES
66001变卖投资损失变卖投资损失kmmc256
66002资产处置损失资产处置损失kmmc6920
66003汇兑损失汇兑损失kmmc6930
670折旧费和摊销费折旧费和摊销费DEPRECIATION
6701有形资产折旧费有形资产折旧费kmmc263
67011土地折旧费土地折旧费DEPRECIATION-NEW FACTORY
67012楼宇及其他建筑折旧
费
楼宇及其他建筑折旧
费
DEPRECIATION-BUILDING
67013机器及设备折旧费机器及设备折旧费DEPRECIATION-MACHINENRY 67014运输设备折旧费运输设备折旧费kmmc267
67015工具及用具折旧费工具及用具折旧费DEPRECIATION-MOTER CAR 67016办公室设备折旧费办公室设备折旧费DEPRECIATION-F & F
67017各类家俱折旧费各类家具折旧费kmmc6807
6702无形资产摊销费无形资产摊销费kmmc682
67021经营权摊销费经营权摊销费kmmc6820
67022顶手费摊销费顶手费摊销费kmmc6821
67023开办费摊销费开办费摊销费kmmc6822
67024电脑软件摊销费计算机软件摊销费kmmc6823
680其他准备其他准备kmmc69
690所得税所得税kmmc8510
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
文档来源为:从网络收集整理.word版本可编辑.欢迎下载支持. 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资产Current portion of non-current assets 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
文档来源为:从网络收集整理.word版本可编辑.欢迎下载支持. 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 负债及所有者权益Liabilities and owners’ equity 流动负债Current liabilities 短期借款Short-term borrowings 交易性金融负债Financial liabilities held for trading 应付票据Notes payable 应付账款Accounts payable 预收款项Advances from customers 应付职工薪酬Employee benefits payable 应交税费Taxes payable 应付利息Interest payable 应付股利Dividends payable 其他应收款Other payables
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