会计科目的中英文对照
短期借款Short-term borrowing
应付账款Accounts payable
预计负债Projected liabilities
预付账款Prepaid Accounts
AAA 美国会计学会
Abacus 《算盘》杂志
abacus 算盘
Abandonment 废弃,报废;委付
abandonment value 废弃价值
abatement ①减免②冲销
ability to service debt 偿债能力
abnormal cost 异常成本
abnormal spoilage 异常损耗
above par 超过票面价值
above the line 线上项目
absolute amount 绝对数,绝对金额
absolute endorsement 绝对背书
absolute insolvency 绝对无力偿付
absolute priority 绝对优先求偿权
absolute value 绝对值
absorb 摊配,转并
absorption account 摊配账户,转并账户
absorption costing 摊配成本计算法
abstract 摘要表
abuse 滥用职权
abuse of tax shelter 滥用避税项目
ACCA 特许公认会计师公会
accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收
acceptance bill 承兑票据
acceptance register 承兑票据登记簿
acceptance sampling 验收抽样
access time 存取时间
accommodation 融通
accommodation bill 融通票据
融通背书accommodation endorsement
account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任
accountability unit 责任单位
Accountancy 《会计》杂志
accountancy 会计
accountant 会计员,会计师
accountant general 会计主任,总会计
accounting in charge 主管会计师
accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告
accountant,s responsibility 会计师职责
account form 账户式,账式
accounting ①会计②会计学
accounting assumption 会计假定,会计假设
accounting basis 会计基准,会计基本方法
accounting changes 会计变更
accounting concept 会计概念
accounting control 会计控制
accounting convention 会计常规,会计惯例
accounting corporation 会计公司
accounting cycle 会计循环
accounting data 会计数据
accounting doctrine 会计信条
accounting document 会计凭证
accounting elements 会计要素
accounting entity 会计主体,会计个体
accounting entry 会计分录
accounting equation 会计等式
accounting event 会计事项
accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所
Accounting Hall of Fame 会计名人堂
accounting harmonization 会计协调化
accounting identity 会计恒等式
accounting income 会计收益
accounting information 会计信息
accounting information system 会计信息系统accounting internationalization 会计国际化
accounting journals 会计杂志
accounting legislation 会计法规
accounting manual 会计手册
accounting objective 会计目标
accounting period 会计期
会计政策accounting policies
accounting postulate 会计假设
accounting practice 会计实务
accounting principle 会计原则
Accounting Principle Board 会计原则委员会
accounting procedures 会计程序
accounting profession 会计职业,会计专业
accounting rate of return 会计收益率
accounting records 会计记录,会计簿籍
Accounting Review 《会计评论》
accounting rules 会计规则
Accounting Series Release 《会计公告文件》
accounting service 会计服务
accounting software 会计软件
accounting standard 会计标准,会计准则
accounting standardization 会计标准化
Accounting Standards Board 会计准则委员会(英)
Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统
accounting technique 会计技术
accounting theory 会计理论
accounting transaction 会计业务,会计账务
Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位
accounting valuation 会计计价
accounting year 会计年度
accounts 会计账簿,会计报表
account sales 承销清单,承销报告单
accounts payable 应付账款
accounts receivable 应收账款
accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款
accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款
accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理
accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖
accrual basis accounting 应计制会计,权责发生制会计
accrued asset 应计资产
accrued expense 应计费用
accrued liability 应计负债
accrued revenue 应计收入
accumulated depreciation 累计折旧
累计股利accumulated dividend
accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计
acid test ratio 酸性试验比率
acquired company 被盘购公司,被兼并公司acquisition 购置,盘购
acquisition accounting 盘购会计
acquisition cost 购置成本
acquisition decision 购置决策
acquisition excess 盘购超支
acquisition surplus 盘购盈余
across-the-board 全面调整
ACT 预交公司税
act 法案,法规
action 起诉,诉讼
active account 活动账户
active assets 活动资产
activity 业务活动,作业
activity account 作业账户
activity accounting 作业会计
activity ratio 业务活动比率
activity variance 业务活动量差异
act of bankruptcy 破产法
act of company 公司法
act of God 天灾,不可抗力
actual capital 实际资本
actual value 实际价值
actual wage 实际工资
added value 增值
added value statement 增值表
added value tax 增值税
addition 增置,扩建
additional depreciation 附加折旧,补提折旧
additional paid-in capital 附加实缴资本
additional tax 附加税
adequate disclosure 充分披露
adjunct account 附加账户
adjustable-rate bond 可调整利率债券
adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表
adjusting entry 调整分录
adjustment 调整
adjustment account 调整账户
adjustment bond 调整债券
行政管理会计administrative accounting administrative budget 行政管理预算administrative expense 行政管理费用
ADR 资产折旧年限幅度
ad valorem tax 从价税
advance 预付款,垫付款
advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款
adventure 投机经营,短期经营
adverse opinion 反面意见,否定意见
adverse variance 不利差异,逆差
advisory services 咨询服务
affiliated company 联营公司
affiliation 联营
after closing trial balance 结账后试算表
after cost 售后成本
after date 出票后兑付
after sight 见票后兑付
after-tax 税后
AGA 政府会计师联合会
age 寿命,账龄,资产使用年限
age allowance 年龄减免
age analysis 账龄分析
agency 代理,代理关系
agency commission 代理佣金
agency fund 代管基金
agenda 议事日程,备忘录
agent 代理商,代理人
aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表
AGI 调整后收益总额,调整后所得总额
aging of accounts receivable 应收账款账龄分析aging schedule 账龄表
agio 贴水,折价
agiotage 汇兑业务,兑换业务
AGM 年度股东大会
agreement 协议
agreement of partnership 合伙协议
AICPA 美国注册公共会计师协会
AIS 会计信息系统
all capital earnings rate 资本总额收益率
all-inclusive income concept 总括收益概念allocation 分摊,分配
分配标准allocation criteria
allotment ①分配,拨付②分配数,拨付数
allowance ①备抵②折让③津贴
allowance for bad debts 呆账备抵
allowance for depreciation 折旧备抵账户
allowance method 备抵法
all-purpose financial statement 通用财务报表,通用会计报表
alpha risk 阿尔法风险,第一种审计风险
altered check 涂改支票
alternative accounting methods 可选择性会计方法
alternative proposals 替代方案,备选方案
amalgamation 企业合并
American Accounting Association 美国会计学会
American depository receipts 美国银行证券存单,美国银行证券托存收据
American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权
American Stock Exchange 美国股票交易所
amortization ①摊销②摊还
amortized cost 摊余成本
amount 金额,合计
amount differ 金额不符
amount due 到期金额
amount of 1 dollar 1元的本利和
analysis 分析
analyst 分析师
analytical review 分析性检查
annual audit 年度审计
annual closing 年度结账
annual general meeting 年度股东大会
annualize 按年折算
annualized net present value 折算年度净现值
annual report 年度报告
annuity 年金
annuity due 期初年金
annuity in advance 预付年金
annuity in arrears 迟付年金
annuity method of depreciation 年金折旧法
antedate 填早日期
anticipation 预计,预列
anti-dilution clause 防止稀释条款
anti-pollution investment 消除污染投资
anti-profiteering tax 反暴利税
anti-tax avoidance 反避税
反拖拉斯立法anti-trust legislation
A/P 应付账款
APB 会计原则委员会
APB Opinion 《会计原则委员会意见书》
Application 申请,申请书
applied overhead 已分配间接费用
appraisal 估价
appraisal capital 评估资本
appraisal surplus 估价盈余
appraiser 估价员,估价师
appreciation 增值
appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费
appropriation account ①拨款账户②留存收益分配账户
appropriation budget 拨款预算
approval 核定,审批
approved account 核定账户
approved bond 核定债券
A/R 应收账款
arbitrage 套利,套汇
arbitrage transaction 套利业务,套汇业务
arbitration 仲裁,公断
arithmetical error 算术误差
arm,s-length price 正常价格,公正价格
arm,s-length transaction 一臂之隔交易,正常交易
ARR 会计收益率
arrears ①拖欠,欠款②迟付
arrestment 财产扣押
Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款
articles of incorporation 公司章程
articles of partnership 合伙契约
articulate 环接
articulated concept 环接观念
artificial intelligence 人工智能
ASB 审计准则委员会
ASE 美国股票交易所
Asian Development Bank 亚洲开发银行
Asian dollar 亚洲美元
asking price 索价,卖方报价
assessed value 估定价值
assessment ①估定,查定②特别税捐,特别摊派税捐
asset 资产
asset cover 资产担保,资产保证
资产折旧年限幅度asset depreciation range
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