会计科目中英文对照

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默契- -| 回首页 | 2005年索引 | - -今日翻译
中国会计制度科目中英文对照表- -
现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier's check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference 自制半成品 Self-manufactured goods 库存商品 Finished goods 商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processiong material 委托代销商品 Consignment-out 受托代销商品 Consignment-in

分期收款发出商品 Goods on instalment sales 存货跌价准备 Provision for obsolete stocks 待摊费用 Prepaid expenses 待处理流动资产损益 Unsettled G/L on current assets 待处理固定资产损益 Unsettled G/L on fixed assets 委托贷款-本金 Consignment loan - principle 委托贷款-利息 Consignment loan - interest 委托贷款-减值准备 Consignment loan - provision 固定资产-房屋建筑物 Fixed assets - Buildings 固定资产-机器设备 Fixed assets - Plant and machinery 固定资产-电子设备,器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备 Fixed assets - Automobiles 累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets 工程物资-专用材料 Project material - specific materials 工程物资-专用设备 Project material - specific equipment 工程物资-预付大型设备款 Project material - prepaid for equipment 工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程减值准备 Impairment of construction in progress 固定资产清理 Disposal of fixed assets 无形资产-专利权 Intangible assets - patent 无形资产-非专利技术 Intangible assets - industrial property and know-how 无形资产-商标权 Intangible assets - trademark rights 无形资产-土地使用权 Intangible assets - land use rights 无形资产-商誉 Intangible assets - goodwill 无形资产减值准备 Impairment of intangible assets 长期待摊费用 Deferred assets 未确认融资费用 Unrecognized finance fees 其他长期资产 Other long term assets 递延税款借项 Deferred assets debits 应付票据 Notes payable 应付帐款 Trade creditors 预收帐款 Adanvances from customers 代销商品款 Consignment-in payables 其他应交款 Other payable to government 其他应付款 Other creditors 应付股利 Proposed dividends 待转资产价值 Donated assets 预计负债 Accrued liabilities 应付短期债券 Short-term debentures payable 其他流动负债 Other current liabilities 预提费用 Accrued expenses 应付工资 Payroll payable 应付福利费 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-担保借款 Bank loans - Short term - guaranteed 一年内到期长期借款 Long term loans due within one year 一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans - Long term 应付债券-债券面值 Bond payable - Par value

应付债券-债券溢价 Bond payable - Excess 应付债券-债券折价 Bond payable - Discount 应付债券-应计利息 Bond payable - Accrued interest 长期应付款 Long term payable 专项应付款 Specific payable 其他长期负债 Other long term liabilities 应交税金-所得税 Tax payable - income tax 应交税金-增值税 Tax payable - VAT 应交税金-营业税 Tax payable - business tax 应交税金-消费税 Tax payable - consumable tax 应交税金-其他 Tax payable - others 递延税款贷项 Deferred taxation credit 股本 Share capital 已归还投资 Investment returned 利润分配-其他转入 Profit appropriation - other transfer in 利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 利润分配-提取储备基金 Profit appropriation - reserve fund 利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资 Profit appropriation - return investment by profit 利润分配-应付优先股股利 Profit appropriation - preference shares dividends 利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润 Retained earnings, beginning of the year 资本公积-股本溢价 Capital surplus - share premium 资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 资本公积-接受现金捐赠 Capital surplus - cash donation 资本公积-股权投资准备 Capital surplus - investment reserve 资本公积-拨款转入 Capital surplus - subsidiary 资本公积-外币资本折算差额 Capital surplus - foreign currency translation 资本公积-其他 Capital surplus - others 盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 盈余公积-储备基金 Surplus reserve - reserve fund 盈余公积-企业发展基金 Surplus reserve - enterprise development fund 盈余公积-利润归还投资 Surplus reserve - reture investment by investment 主营业务收入 Sales 主营业务成本 Cost of sales 主营业务税金及附加 Sales tax 营业费用 Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 投资收益 Investment income 其他业务收入 Other operating income 营业外收入 Non-operating income 补贴收入 Subsidy income 其他业务支出 Other operating expenses 营业外支出 Non-operating expenses 所得税 Income tax

直接人工成本差异(direct labor variance) 直接材料成本差异(direct material variance) 在产品计价(work-in-process costing) 联产品成本计算(joint products costing) 生产成本汇总程序(accumulation process of procluction cost) 制造费用差异(manufacturing expenses variance) 实际成本与估计成本(actual cost and estimated cost) 工资费用分配(salary costs allocation) 成本曲线(cost curve) 农业生产成本(agriculture production cost) 原始成本和重置成本(original cost and replacement cost) 工程施工成本 直接成本与间接成本(direct cost and indirect cost) 可控成本(controllable cost) 制造费用分配(manufacturing expenses allocation) 理论成本与应用成本(theory cost and practice cost) 辅助生产成本分配(auxiliary production cost allocation) 期间,费用 成本控制程序(procedure of cost control) 成本记录(cost entry, cost recorder cost agenda) 成本计算分批法(job costing method) 成本计算分步法 直接人工成本差异(direct labor variance) 成本控制方法(cost control method) 内河运输成本 生产费用要素(elements of production expenses) 历史成本与未来成本(historical cost and future cost) 可避免成本与不可避免成本(avoidable cost and unavoidable cost) 成本计算期(cost period) 平均成本与个别成本(avorage cost and individual cost) 跨期摊提费用分配(inter-period expenses allocation) 计划成本(planned cost) 数量差异(quantity variance) 燃料费用分配(fuel expenses allocation) 定额成本控制制度(norm cost control system) 定额管理(management norm) 可递延成本与不可递延成本(deferrable cost and undeferrable cost) 成本控制标准(standard of cost control) 副产品成本计算(by-product costing) 责任成本(responsibility cost) 生产损失核算(production loss accounting) 生产成本(production cost) 预计成本(predicted cost) 成本结构(cost structure) 房地产开发成本 主要成本与加工成本(prime costs and processing costs) 决策成本(cost of decision making) 成本计算品种法(category costing method) 在产品成本(work-in-process cost) 工厂成本(factory cost) 成本考核(cost assess ) 制造费用(manufactruing expenses)

动力费用分配(power expenses allocation) 趋势分析法(trend analysis approach) 成本计算简单法(simple costing method) 责任成本层次(levels of responsibility cost) 对比分析法(comparative analysis approach) 约当产量比例法(equivalent units method) 原始记录(original record) 可比产品成本分析(general product cost analysis) 成本计算方法(costing method) 成本计算对象(costing objective) 成本计算单位(costing unit) 成本计划完成情况分析 成本计划管理体系(planned management system of cost) 成本计划(cost plan) 成本会计(cost accounting) 成本核算原则(principle of costing) 成本核算程序(cost accounting qrocedures) 成本核算成本(costing account) 成本核算(costing) 成本归集(cost accumulation) 成本管理(cost management) 成本分析(cost analysis) 成本分配(ocst allocation) 成本分类账(cost ledger) 成本分类(cost classifiction) 成本费用界限 成本调整(cost adjustment) 成本差异(cost variance) 成本报告(costing report) 成本(cost) 车间成本(workshop cost) 厂内经济核算制(internal business accounting system) 厂内结算价格(internal settlement prices) 产品寿命周期成本(product life cycle cost) 产品成本项目(cost items of product) 产品成本技术经济分析 产品成本计划(the plan of product costs) 产品成本(product cost)
初级会计 汇总原始凭证(cumulative source document) 汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 工作底稿(working paper) 复式记账凭证(mvltiple account titles voucher) 复式记账法(Double entry bookkeeping) 复合分录(compound entry) 划线更正法(correction by drawing a straight ling) 汇总原始凭证(cumulative source document) 会计凭证(accounting documents) 会计科目表(chart of accounts) 会计科目(account title)

红字更正法(correction by using red ink) 会计核算形式(bookkeeping procedures) 过账(posting) 会计致迹╝ccounting entry) 会计循环(accounting cycle) 会计账簿(Book of accounts) 活页式账簿(loose-leaf book) 集合分配账户(clearing accounts) 计价对比账户(matching accounts) 记账方法(bookkeeping methods) 记账规则(recording rules) 记账凭证(voucher) 记账凭证核算形式(Bookkeeping proced ureusing vouchers) 记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 简单分录(simple entry) 结算账户(settlement accounts) 结账(closing account) 结账分录(closing entry) 借贷记账法(debit-credit bookkeeping) 通用日记账核算形式(bookkeeping procedure using general journal) 外来原始凭证(source document from outside) 现金日记账(cash journal) 虚账户(nominal accounts) 序时账簿(book of chronological entry) 一次凭证(single-record document) 银行存款日记账(deposit journal) 永续盘存制(perpetual inventory system) 原始凭证(source document) 暂记账户(suspense accounts) 增减记账法(increase-decrease bookkeeping) 债权结算账户(accounts for settlement of claim) 债权债务结算账户(accounts for settlement of claim and debt) 债务结算账户(accounts for settlement of debt) 账户(account) 账户编号(Account number) 账户对应关系(debit-credit relationship) 账项调整(adjustment of account) 专用记账凭证(special-purpose voucher) 转回分录(reversing entry) 资金来源账户(accounts of sources of funds) 资产负债账户(balance sheet accounts) 转账凭证(transfer voucher) 资金运用账户(accounts of applications of funds) 自制原始凭证(internal source document) 总分类账簿(general ledger) 总分类账户(general account) 附加账户(adjunct accounts) 付款凭证(payment voucher) 分类账簿(ledger) 中级会计 固定资产(fixed assets)

利润总额 利益分配(profit distribution) 应计费用(accrued expense) 商标权(trademarks and tradenames) 全部履行法 净利润(net income) 应付利润(profit payable) 未分配利润 收益债券(income bonds) 货币资金 利息资本化(capitalization of interests) 公益金 工程物资 预付账款(advance to supplier) 其他应收款(other receivables) 现金(cash) 预收账款 公司债券发行(corporate bond floatation) 应付工资(wages payable) 实收资本(paid-in capital) 盈余公积(surplus reserves) 管理费用 土地使用权 股利(dividend) 应交税金(taxes payable) 流动资金 负商誉(negative goodwill) 费用的确认(recognition of expense) 短期投资(temporary investment) 专项资产【旧】 专有技术(know-how) 专营权(franchises) 资本公积(capital reserves) 资产负债表法 资金占用和资金来源[旧] 自然资源(natural resources) 存货(inventory) 车间经费【旧】 偿债基金(sinking fund) 长期应付款(long-term payables) 长期投资(long-term investments) 长期借款(long-term loans) 长期负债(long-term liability of long-term debt) 财务费用(financing expenses) 拨定留存收益(appropriated retained earnings) 标准成本法(standard costing) 变动成本法(variable costing) 比例履行法 包装物 版权(copyrights) 高级会计

期货交易市场(market of futures transaction) 期货交易(futures transaction) 举债经营融资租赁(leveraged lease) 金融工具(financial instruments) 企业集团(business qroup) 年度报告(annual report) 内部往来(transactions between home office and branches) 合伙企业(partnership enterprise) 合并资产负债表(consolidated balance sheet) 合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) 合并现金流量表(consolidated statement of cash flow) 合并价差(cost-book value differentials) 合并会计报表(consolidated financial statements) 购买法(purchase methed) 企业整体价值(the value of an enterprise as a whole) 权益结合法(pooling of interest method) 期内所得税分摊(intraperiod tax allocation)(美) 期末存货的未实现损益(unrealized profit in ending inventory) 公司间的长期资产业务(intercompany transactions in long-term assets) 名义货币保全(maintaining capital in units of money) 基金论(the fund theory) 功能性货币(functional currency)(美) 汇兑损益(exchange gains or losses) 合并财务状况变动表(consolidated statement of changes in financial poition)合并财务状况变动表(consolidated statement of 换算损益(translation gains or losses) 举债经营收购(Leveraged buyouts,简称LBC)(美) 母公司持股比例变动(change in ownership percentage held by parent) 交互分配法(reciprocal allocation approach)(美) 货币项(monetary items) 合伙清算(partnership liquidation 全面分摊法(comprehensive allocation) 固定资产投资方向调节税 合并费用(expenses related to combinations) 间接标价法(indirect quotation) 买入汇率(buying rate) 期货合约(futrues contract) 混合合并(conglomeration) 控投公司(holding company) 股票指数期货(stock index futrues) 横向销售(crosswise sale) 固定汇率(fixed rate) 纳税影响法(tax effect method) 记账汇率(recording rate) 横向合并(horizontal integration) 合并前股利(preacquisition dividends) 可变现净值(net realizable) 企业合并会计(accounting for business combination) 平仓盈亏(offset gain and loss) 卖出汇率(selling rate) 金融期货交易(financial futures transaction) 会计利润(accounting income) 合并损益表(consolidated income statement)

公允价值(fair value) 期权(options) 间接控股(indirect holding) 两笔交易观(two-transaction opinion) 破产清算(bankrupcy liquidation) 企业合并(business combination) 企业论(the enterprise theory) 商品寄销(consignment) 个人所得税(personal income tax) 个人财务报表(personal financial state-ments)(美) 改组计划(reorganization plan)(美) 改组(reorganization) 复杂权益法(complex equity method) 附属公司(associated company) 负权人偿金(dividend) 浮动汇率(floating rate) 分支机构会计(accounting for branch) 推定赎回损益(constructive gains and losses on bonds) 推定赎回(constructive retirement) 投机(spculation) 贴水(discount) 特定物价指数(specific price index) 分支机构(branch) 分期收款销货(installment sales) 分次清算(installment liquidation) 分部报告(segmental reporting) 房地产收入(real estate revenue) 房地产成本(cost of real setate) 房地产(real estate) 多种汇率法(multiply exchange rate) 对境外实体的净投资(net investment in foreign entities) 订量单位:(units of measurement) 递延法(deffered method) 当代理论(contemporary theory) 单一汇率法(singal method) 退休金(pension plan) 退休金会计(accounting for pension plan)(美) 退休金给付义务(pension benefit obligations)(美) 外币(foreign currency) 外币业务(foreign currency transaction) 吸收合并(merger) 物价变动会计(accounting for price changes) 无偿债能力(insolvency) 完全合并(full consolidation) 物价指数(price index) 物价变动(price changes) 完全应计法(full accrual method) 物价总指数(general price index) 外汇期货交易(foreign exchange frtrues transaction) 下推会计(push-down accounting)(美) 先折算后调整法(translation-remeasurement method) 现行成本/稳值货币会计(current cost/general purchasing power accountin)

现行成本(crurent cost) 现行成本会计(current cost accounting) 先调整后折算法(remeasurement-translation method) 销售代理处(sales agency) 相互持股(mutual holdings) 相对账户调节(reconciliation of home office and branch accounts) 新合伙人入伙(admission of a new parther) 向上销售(upstream sale) 衍生金融工具(derivative financial instru-ments) 销售式融资租赁(sales-type financing lease) 向下销售(downstream sale) 消费税(consumer tax) 一笔交易观(one-transaction opinion) 业主权论(the proprietorship theory) 一般物价水准会计(general price level accounting) 一般购买力单位(units of general purchasing power) 招股说明书(prospectus) 中间汇率(middle rate) 中期报告(interim reporting) 重置成本(replacement cost) 转租赁(subleases) 准改组(quasi-reorbganization)(美) 资本保全(capital maintenance) 资本化价值(capitalized value) 资本因素(capital factor) 资产负债法(asset/libility method) 存货转让价格(inventory transfer price) 创立合并(consolidation) 出租人会计(accounting for leases-lessor) 持有(产)损益(holding gains losses) 持仓盈亏(opsition gain and loss) 承租人会计(accounting for leases-leasee) 成本回收法(cost recovery method) 纵向合并(Vertical integration) 综合变动(general change) 子公司权益变动(change in ownership of a subsidiary) 子公司(subsidiary company) 资源税(resources tax) 成本法(cost method) 财产信托会计(fiduciary accounting)(美) 财产税(property tax) 部分分摊法(partial allocation) 不合并子公司(unconsolidated subsidiaries) 最低退休金负债(minimum liability)(美) 租赁(leases) 租金(rents) 企业会计 企业财务(business finance) 期权市场(option market) 期货市场(future market) 可转让定期存单市场(negotiable CDmarket)

货币市场(money market) 黄金市场(gold market) 国有独资公司 股份有限公司(company limited by shares) 股份两合公司(limited pactnership) 公司(company) 二级市场(security secondary market) 独资企业(sole proprietorship) 店头市场(over-the -counter-market) 承兑市场(acceptance market) 拆借市场(lending market) 财务制度(financial regulations) 财务政策(financial policy) 财务预测(financial forecast) 财务控制(financial control) 金融市场(financial market) 财务决策(financial decision) 财务监督(financial cupervision) 财务计划(financial planning) 财务活动(financial activities) 财务管理组织(organization of financial management) 一级市场(security primary market) 无限责任公司(company of unlimited liability) 外汇市场(foreign exchange market) 贴现市场(dixcount market) 企业组织形式(forms of enterprise organization) 政府会计 企业财务(business finance) 期权市场(option market) 期货市场(future market) 可转让定期存单市场(negotiable CDmarket) 货币市场(money market) 黄金市场(gold market) 国有独资公司 股份有限公司(company limited by shares) 股份两合公司(limited pactnership) 公司(company) 二级市场(security secondary market) 独资企业(sole proprietorship) 店头市场(over-the -counter-market) 承兑市场(acceptance market) 拆借市场(lending market) 财务制度(financial regulations) 财务政策(financial policy) 财务预测(financial forecast) 财务控制(financial control) 金融市场(financial market) 财务决策(financial decision) 财务监督(financial cupervision) 财务计划(financial planning) 财务活动(financial activities)

财务管理组织(organization of financial management) 一级市场(security primary market) 无限责任公司(company of unlimited liability) 外汇市场(foreign exchange market) 贴现市场(dixcount market) 企业组织形式(forms of enterprise organization) 事业单位会计(accounting for non-profit organizations) 事业单位固定资产(fixed assets for non-profit organizations) 事业单位固定基金(fixed funds non-profit organizations) 事业单位负债(liabilities for non-profit organizations) 事业单位对外投资(outside investments for non-profit organizations) 事业单位财务清算(liquidation of non-profit organization) 上缴上级支出(payment to the higher authority) 上级补助收入(grant from the higher authority) 其他收入(miscellaneous gains) 科学事业单位资产(scientific research instifutes'assets) 科学事业单位支出(scientific research institutes'expenditures) 科学事业单位预算(scientific research institutes'budgeting) 科学事业单位收入(scientific research institutes'revenues) 科学事业单位结余(scientific research institutes'surplus) 科学事业单位会计制度(accointing regulations for scientific research instifutes) 科学事业单位会计报表分析(scientific research institutes-analysis of accounting statements) 科学事业单位会计(sicentific research institute accounting) 科学事业单位成本费用管理(scientific research institutes-cost maragement) 科学事业单位财务制度(financial regulations for scientific research institutes) 经营支出(orerating expense ) 经营收入(operating revenue) 基金预算支出(fund budget expenditure) 基金预算收入(fund budget revenue) 基金预算结余(surplus of fund budget) 国家预算(state budget) 国家决算(final accounts of state revenue and expenditure) 高等学校资产(colleges and universities assets) 高等学校支出(colleges and universities expenditures) 高等学校预算管理方式(budget management method of colleges and universities) 高等学校收入(colleges and universities revenues) 专用基金支出(expenditure on special purpose fund) 专用基金收入(proceeds from special purpose fund) 专用基金结余(surplus of special purpose funds) 中华人民共和国预算法(the budget law of the people's Republic of China) 资金调拨支出(expenditure on allocated and transeferred fund) 财政收入(public finance-revemue) 财政净资产(public finance-net assets) 财政负债(public finance-liabilities) 财政补助收入(grant from the state) 拨入专款(restricted appropriation) dsa 管理会计 政治风险(political risk) 再开票中心(reinvoicing center) 现代管理会计专门方法(special methods of modern management accounting)

现代管理会计(modern management accounting) 提前与延期支付(Leads and Lags) 特许权使用管理费(fees and royalties) 跨国资本成本的计算(the cost of capital for foreign lnuertments) 跨国运转资本会计(multinational working capital management) 跨国经营企业业绩评价(multinational performance evaluation) 经济风险管理(managing economic exposure ) 交易风险管理(managing transaction exposure) 换算风险管理(managing translation exposure) 国际投资决策会计(foreign project appraisal) 国际管理会计(international management) 国际存货管理(international inventory management) 股利转移(dividend kemittances) 公司内部贷款(intercompany loans) 冻结资金转移(repatriating blocked funds) 冻结资金保值(maintaining the value of blocked funds) 调整后的净现值(adjusted net present value) - 作者: 翰唐 访问统计: 141 Trackback 2005
你可以使用这个链接引用该篇文章 https://www.sodocs.net/doc/e82412223.html,/blog/tb.b?diaryID=891230
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what a good list!
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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