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最新会计科目中英文对照

会计科目中英文对照

Asset 资产

1001 Cash 现金

1002 Cash in Bank 银行存款

1009 Other Cash&Cash Equivalents其它货币资金100901 Deposit in Other City 其它货币资金外埠存款

100902 Cashier's Cheque 其它货币资金银行本票

100903 Bank Draft 其它货币资金银行汇票

100904 Credit Card 其它货币资金信用卡

100905 L/C Guarantee Deposits 其它货币资金信用证保证金100906 Refundable Deposits 其它货币资金存出投资款

100907 Bank acceptances 其它货币资金银行承兑汇票保证金1101 Short-Term Investment 短期投资

110101 Stock 短期投资股票

110102 Bonds 短期投资债券

110103 Fund 短期投资基金

110104 Other 短期投资其它

1102 Falling Price Reserve 短期投资跌价准备

1111 Notes Receivable 应收票据

1121 Dividend Receivable 应收股利

1122 Interest Receivable 应收利息

1131 Account Receivable 应收账款

1133 Other Receivables 其它应收款

113301 Company 其它应收款其它应收款单位款

113302 Personal 其它应收款其它应收款个人款

113303 Tax of Salary 其它应收款其它应收款--个人所得税

113304 Pension Ins. 其它应收款其它应收款--养老保险

113305 Medical Ins. 其它应收款其它应收款--医疗保险

113307 Other 其它应收款其它应收款--其它

113308 Unemployment Ins. 其它应收款其它应收款--失业保险1141 Bad Debt Reserves 坏账准备

1151 Advance Payment 预付账款

1161 Subsidy Receivable 应收补贴款

1201 Supplies purchasing 物资采购

1211 Raw Materials 原材料

121101 Main Materials 原材料原料及主要材料

121102 Accessories 原材料辅料

121103 Packaging Materials 原材料包材

121104 Materials 原材料物料

121105 Labour Protective Articles 原材料劳防用品

121106 Machine Accessories 原材料机零件

121107 Hardware Tool 原材料五金工具

121108 Electrical Equipment 原材料电器

121109 Other 原材料其它

1221 Wrappage 包装物

1231 Low-Value Consunption Goods 低值易耗品

123101 Warehouse 低值易耗品在库低值易耗品

123102 In Use 低值易耗品在用低值易耗品

123103 Amortization 低值易耗品低值易耗品摊销

1232 Material Cost Variance 材料成本差异

1241 Semi-Finished Goods 自制半成品

1243 Finished Goods 库存商品

1244 Differences between Purchasing & Selling Price 商品进销差价

1251 Goods in Outside Processing 委托加工物资

1261 Consigned Finished Goods 委托代销商品

1271 Goods in Transit 发出商品

1281 Inventory Falling Price Reserves 存货跌价准备

1291 Collect Money & Send out the Goods by Stages 分期收款发出商品

1301 Deferred & Prepaid Exp. 待摊费用

1401 Long-term Investment on Stocks 长期股权投资

140101 Stocks 长期股权投资股票投资

140102 Other 长期股权投资其它股权投资

1402 Long-term Investment on Bonds 长期债权投资

140201 Bonds 长期债权投资债券投资

140202 Other 长期债权投资其它债权投资

1421 Long-term Investments Depreciation Reserves 长期投资减值准备

1431 Entrust Loans 委托贷款

143101 Principal 委托贷款本金

143102 Interest 委托贷款利息

143103 Depreciation Reserves 委托贷款减值准备

1501 Fixed Assets 固定资产

150101 Building 固定资产房屋

150102 Machinery Equipment 固定资产机器设备

150103 Instruments&Other 固定资产器材及其它

150104 Transport tool 固定资产运输工具

150105 Electronics&Other 固定资产电子及其它

1502 Accumulated Depreciation 累计折旧

1505 Fixed Assets Depreciation Reserves 固定资产减值准备

1601 Project Goods & Material 工程物资

160101 Special-Purpose Material 工程物资专用材料

160102 Special-Purpose Equipment 工程物资专用设备

160103 Prepayments for Equipment 工程物资预付大型设备款

160104 Preparative Instruments&implement for Fabricate 工程物资为生产准备的工具及器具

1603 Construction-in-process 在建工程

160301 Prepayments 在建工程预付工程款

160302 Other 在建工程其他

1605 Construction-in-process Depreciation Reserves 在建工程减值准备

1701 Liquidation of Fixed Assets 固定资产清理

1801 Intangible Assets 无形资产

180101 Tenure 无形资产场地使用权

180102 Industrial Property Rights & Proprietary Technology 无形资产工业产权及专有技术

180103 Other 无形资产其它无形资产

1805 Intangible Assets Depreciation Reserves 无形资产减值准备

1815 Unacknowledged Financial Charges 未确认融资费用

1901 Long-term Deferred&Prepaid Exp. 长期待摊费用

190101 Organization Costs 长期待摊费用开办费

190102 Deferred Expenditure 长期待摊费用递延支出

190103 Car Ins. 长期待摊费用汽车保险费

190104 Office Decoration 长期待摊费用办公室装修

190105 Sporadic Renovation 长期待摊费用零星改造工程

190106 Other 长期待摊费用其它

1911 Wait Deal Assets Loss or Income 待处理财产损溢

191101 Current Assets 待处理财产损溢待处理流动资产损溢

191102 Fixed Assets 待处理财产损溢待处理固定资产损溢

Liability 负债

2101 Short-term Borrowing 短期借款

2111 Notes Payable 应付票据

2121 Account Payable 应付账款

2131 Deposit Received 预收账款

2141 Proxy Sale Goods Revenue 代销商品款

2151 Accrued Salary 应付工资

215101 Basic Salary 应付工资基本工资

215102 Pension 应付工资养老金

215103 Medical Ins. 应付工资医疗保险金

2153 Accrued Welfare 应付福利费

2161 Dividends Payable 应付股利

2171 Tax Payable 应交税金

217101 VAT 应交税金应交增值税

21710101 VAT Input 应交税金应交增值税进项税额

21710102 VAT Paid 应交税金应交增值税已交税金

21710103 Unpaid VAT Turnover 应交税金应交增值税转出未交增值税

21710104 Tax Deduction 应交税金应交增值税减免税款

21710105 Vat Output 应交税金应交增值税销项税额

21710106 Export Tax Reimbursement 应交税金应交增值税出口退税

21710107 Vat Input Turnover 应交税金应交增值税进项税额转出

21710108 Export Deduct Domestic Sales Tax 应交税金应交增值税出口抵减内销产品应纳税额

21710109 Overpaid VAT Turnover 应交税金应交增值税转出多交增值税

21710110 IM.VAT Input 应交税金应交增值税进口进项税额

21710111 Fixed Assets.VAT Input 应交税金应交增值税固定资产进项税额217102 Unpaid VAT 应交税金未交增值税

217103 Business Tax 应交税金应交营业税

217104 Consumption Tax 应交税金应交消费税

217105 Resources Tax 应交税金应交资源税

217106 Profit Tax 应交税金应交所得税

217107 Increment tax on land value payable 应交税金应交土地增值税

217108 Tax for maintaining and building cities payable 应交税金应交城市维护建设税

217109 Housing Property 应交税金应交房产税

217110 Tenure Tax 应交税金应交土地使用税

217111 Vehicle and vessel usage license plate tax payable 应交税金应交车船使用税

217112 Tax on Salary 应交税金应交个人所得税

217113 Stamp Tax 应交税金应交印花税

217114 Rental Tax 应交税金租金税

2176 Other fund in conformity with paying 其它应交款

217601 Educational Surtax 其它应交款教育附加费

2181 Other Payables 其它应付款

2191 Accrued Exp. 预提费用

219110 Rental Fee 预提费用租赁费

2201 Pending Changerover Assets Value 待转资产价值

2211 Anticipation liabilities 预计负债

2301 Long-Term Loan 长期借款

2311 Bonds Payable 应付债券

231101 Par Value 应付债券债券面值

231102 Premium 应付债券债券溢价

231103 Discount 应付债券债券折价

231104 Accrued Interest 应付债券应计利息

2321 Long-term Account Payable 长期应付款

2331 Special Payables 专项应付款

2341 Deferral Taxes 递延税款

Ownership equity 所有权益

3101 Paid-up Capital 实收资本

3103 Investment Returned 已归还投资

3111 Capital Reserve 资本公积

311101 Cpital(Stock) premium 资本公积资本（或股本）溢价

311102 Receive Non-cash Donate Reserve 资本公积接受捐赠非现金资产准备

311103 Accepted Cash Donate 资本公积接受现金捐赠

311104 Stock Right Investment Reserves 资本公积股权投资准备

311105 Government Grants Received 资本公积拨款转入

311106 Foreign currency capital 资本公积外币资本折算差额

311107 Other 资本公积其它资本公积

3121 Surplus Reserves 盈余公积

312101 Legal 盈余公积法定盈余公积

312102 Free 盈余公积任意盈余公积

312103 Legal Public Welfare Fund 盈余公积法定公益金

312104 Reserve Fund 盈余公积储备基金

312105 Enterprise Expansion Fund 盈余公积企业发展基金

312106 Profits capitalizad on return of investment 盈余公积利润归还投资

3131 Current Year Profits 本年利润

3141 Profit Distribution 利润分配

314101 Other Changeover in 利润分配其它转入

314102 Withdrawal Legal Surplus 利润分配提取法定盈余公积

314103 Withdrawal Legal Public Welfare Fund 利润分配提取法定公益金

314104 Withdrawal Reserve Fund 利润分配提取储备基金

314105 Withdrawal Enterprise Development Fund 利润分配提取企业发展基金314106 Withdrawal Staff Bonus and Welfare Funds 利润分配提取职工奖励及福利基金

314107 Profits Capitalizad on Return of Investment 利润分配利润归还投资

314108 Preferred Stock Dividends Payable 利润分配应付优先股股利

314109 Withdrawal Other Common Accumulation Fund 利润分配提取任意盈余公积

314110 Common Stock Dividends Payable 利润分配应付普通股股利

314111 Common Stock Dividends Change To Assets (or Stock) 利润分配转作资本（或股本）的普通股股利

314115 Undistributed profit 利润分配未分配利润

Capital 成本

4101 Cost of Manufacture 生产成本

410101 Main Material 生产成本原材料

410102 Accessories 生产成本辅料

410103 Direct Labor 生产成本直接人工

410104 Manufacturing Overhead 生产成本制造费用

410106 Semi-Finished Goods 生产成本半成品

410107 Powering 生产成本动力

4105 Manufacturing Overhead 制造费用

410501 Salary Exp. 制造费用工资

410502 Welfare Exp. 制造费用福利费

410503 Office Exp. 制造费用办公费

410504 Repair Exp. 制造费用修理费

410505 Machine Material 制造费用机料消耗

410506 Materials Consumption 制造费用物料消耗

410507 Electricity 制造费用电费

410508 Travelling Exp. 制造费用差旅费

410509 Water Supply 制造费用水费

410510 Rental 制造费用租赁费

410511 Depreciation Exp. 制造费用折旧费

410512 Powering Exp. 制造费用动力费

410513 Fuel Exp. 制造费用燃料费

410514 Training Exp. 制造费用培训费

410515 Outsourcing Freight 制造费用外包运费

410516 Insurance 制造费用保险费

410517 Miscellaneous 制造费用杂项费用

410518 Amortization 制造费用摊销费用

410519 New Staff Subsidy 制造费用新员工补贴

410520 Over Time Exp. 制造费用加班费

410521 Labour Ins. 制造费用劳动保险金

410522 Pension Ins. 制造费用养老保险金

410523 Medical Ins. 制造费用医疗保险金

410524 Unemployment Ins. 制造费用待业保险金

410525 Bonus 制造费用奖金

41052801 Annual Bonus 制造费用奖金年终奖

41052802 Performance Bonus 制造费用奖金绩效奖410529 Other Losses 制造费用其它损失

410530 Labor Service 制造费用劳务费

4107 Service Costs 劳务成本

Prime operating revenue Income 收入

5101 Prime Operating Income 主营业务收入

5102 Other Operating Income 其它业务收入

5201 Investment Income 投资收益

5203 Subsidize Revenue 补贴收入

5301 Non-Operating Income 营业外收入

Expense 费用

5401 Operation Cost 主营业务成本

540102 Vat Input Turnover 主营业务成本进项税转出5402 Tax & Additional Charge 主营业务税金及附加5405 Other Business Exp. 其它业务支出

5501 Operating Exp. 营业费用

5502 Administration Exp. 管理费用

550201 Salary 管理费用工资

550202 Welfare 管理费用福利费

550203 Office Exp. 管理费用办公费

550204 Repair Exp. 管理费用修理费

550205 Materials Consumption 管理费用物料消耗

550206 Electricity 管理费用电费

550207 Travelling Exp. 管理费用差旅费

550208 Rental 管理费用租赁费

550209 Depreciation 管理费用折旧费

550210 Gasoline Exp. 管理费用汽车费

550211 Training Exp. 管理费用培训费

550212 Amortization Exp. 管理费用摊销费用

550213 Other Tax 管理费用其它税金

550214 Telephone Exp. 管理费用电话费

550215 Bad Debt Losses 管理费用坏帐损失

550216 Recruitment Fee 管理费用人才招募费

550217 Labor Service 管理费用劳务费

550218 Miscellaneous 管理费用杂项费用

550219 Bonus 管理费用奖金

55021901 Annual Bonus 管理费用奖金年终奖

55021902 Performance Bonus 管理费用奖金绩效奖550220 Over Time Exp. 管理费用加班费

550221 Unemployment Ins. 管理费用待业保险金

550222 Labour Ins. 管理费用劳动保险金

550223 Pension Ins. 管理费用养老保险金

550224 Medical Ins. 管理费用医疗保险金

550225 Stamp Tax 管理费用印花税

550226 Labour Union Expenditure 管理费用工会经费

550227 Fuel Exp. 管理费用燃料费

550228 Water Supply 管理费用水费

550229 Research&Development Exp. 管理费用研发支出5503 Finance charge 财务费用

550301 Bank charge 财务费用手续费

550302 Exchange Gain & Loss 财务费用汇兑损益

550303 Interest Income 财务费用利息收入

550304 Interest Exp. 财务费用利息费用

5601 Non-business Expenditure 营业外支出560103 Other 营业外支出其它

5701 Tax on Profit 所得税

5801 Prior Year Income Adjustment 以前年度损益调整5901 Income Crried Forward 收入结转

5902 Expense Crried Forward 费用结转

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

新会计准则会计科目表中英文对照18页word

会计科目中英文对照

新会计准则会计科目中英文对照表

会计科目中英文对照

新会计准则会计科目表(中英文对照)[2]

会计科目英文对照表

会计科目中英对照表

会计科目中英文对照全

国际会计科目对照表(中英)

中英文会计科目对照表

国际会计科目对照表中英

会计科目中英文对照cpa版

国际会计科目中英文对照

对照表中英文会计科目

新会计准则 中英文会计科目对照表

最新会计科目中英文对照(全)

新会计准则中英文会计科目对照表