文档库 最新最全的文档下载
当前位置:文档库 › 会计科目中英文对照

会计科目中英文对照

会计科目中英文对照
会计科目中英文对照

汉英会计词汇

人名帐户 personal account

工作底稿 working paper

已承兑汇票 accepted draft/bill

已发行股本 issued capital

己催缴股本 called-up capital

己缴股本 paid-up capital

已赎回票据 retired bill

欠付催缴股款 calls in arrear

毛存现金 cash in hand

毛利 gross profit

毛利率 gross profit ratio/margin

毛损 gross loss

日记簿 journal

月结单 monthly statement

少量余额 minority balance

分配 allocation

分类帐 ledger

公证文件 noting

分摊 apportionment

加成 mark-up

永久业权 freehold

主要成本 prime cost

未催缴股本 uncalled capital

申请及分配 application and allotment

目标条款 object clause

平价发行 issued at par

出让人帐 vendor account

自平 self-balancing

自平分类帐 self-balancing ledger

自动转帐 autopay

成本会计 cost accounting

共同 joint

存货记录簿 stock records

存货周转率 stock turnover rate

存货帐 stock account

年终盘点存货 year-end stock taking

企业个体 business entity

合伙企业 partnership

在运品 goods in transit

在制品 work-in-progress

呆帐 bad debts

呆帐准备 provision for bad debts

没收 forfeiture

利息帐法 interest account method

重置 replacement

决算表 final accounts

折扣栏 discount column

折旧 depreciation

折旧帐法 depreciation account method

折旧准备帐法 depreciation provision account method 折价 discount

非人名帐户 impersonal account

抽取 extract

固定资产 fixed assets

长期负债 long-term liabilities

法人 legal person

股本 share capital

拒付票据 dishonoured bill

股份 share

或有负债 contingent liability

所有权 ownership

承兑 acceptance

承兑人 acceptor

法定股本 authorised capital

股东主权 shareholders’equity

股东资金 shareholders’fund

受票人 drawee

直线折旧法 straight-line depreciation method 直接工资 direct wages

直接原料 direct material

直接费用 direct expenses

股票 share certificate

承销人 consignee

承销清单 account sales

抵销 set-offs

抵销性错误 compensating error

定额制度 imprest system

科目 account

负债 liabilities

信讬人 trustee

按比例分配 pro rata

背书 endorsement

持票人 holder

盈余 surplus

盈余分拨帐 appropriation account

重点钜数 materiality

重估折旧法 revaluation depreciation method 借方 debit

借项通知单 debit note

借项通知单(银行用) debit advice

库存现金 cash in hand

配比 match

个别 several

纯利 net profit

纯利率 net profit ratio

记帐时借贷方互调 complete reversal of entries 特别原始簿 special book of original entry

原始分录错误 error of original entry

原始分录簿 book of original entry

原则性错误 error of principle

流动资产 current assets

流动负债 current liabilities

流动比率 current ratio

流动抵押品 floating charge

租购 hire purchase

租购公司 hirer

个体 entity

差额承上 balance brought down

差额承前 balance brought forward

差额转下 balance carried down

帐户 account

透支 overdraft

透支额度 facility extent

名调乱错误 error of commission

现金日记簿 cash book

现金收支帐 receipts and payments account

现金折扣 cash discount

虚帐户 nominal account

净损失 net loss

累积基金 accumulated fund

停止经营 quit concern

动用资金 capital employed

专利税 royalty

专利权 patent

货物寄销帐 goods sent on consignment account 票面值 par value

接纳 accept

净流动资产 net current assets

速动比率 liquidity ratio

寄销 consignment

寄销人 consignor

寄销帐 consignment account

票据拒付手续费 noting charges

票据贴现 discounting bill of exchange

组织大纲 memorandum of association

组织章程 articles of association

商誉 goodwill

贷方 credit

贷项通知单 credit note

贷项通知单(银行用) credit advice

提用 drawings

提款帐 drawings account

费用 expenses

期未存货 closing stock

期初存货 opening stock

单式簿记 single-entry bookkeeping

备忘 memorandum

补助分类帐 subsidiary account

报表 statement

贴现 discount

发票 invoice

发票人 drawer

间接工资 indirect wages

贴现手续费 discounting charge

普通股 ordinary shares

普通日记簿 general journal

普通原始簿 general book of original entry

间接原料 indirect material

间接费用 indirect expenses, overhead

间接制造成本 factory overhead

开帐分录 opening entries

结帐分录 closing entries

短期合营 joint venture

短期合营帐 joint venture account

短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange

超额利润 super profit

资本 capital

资本主 proprietor

资本支出 capital expenditure

资本报酬率 return on capital employed

零用现金凭单 petty cash voucher

零用现金簿 petty cash book

债权人 creditor

债券 debenture

预计利息帐法 interest suspense account method

预付费用 prepaid expenses

预取收益 receipt in advance

会计等式 accounting equation

损益帐 profit and loss account

损益计算 income determination

过帐 posting

资产 assets

资产负债表 balance sheet

资产收回价值 goods repossessed value

试算表 trial balance

经常性项目 recurrent item

溢价 premium

溢价发行 issued at premium

催缴股款 call

银行往来调节表 bank reconciliation statement

复式簿记 double-entry bookkeeping

说明 account for

实帐户 real account

对销 contra

制成品 finished goods

汇票 bill of exchange, draft

实际成本 actual cost

截线 enter short

认讲意图 offer

暂记帐户 suspense account

销货成本 cost of goods sold

销货折扣 discounts allowed

销货退回簿 returns inwards book

销货净额 net sales

销货发票 sales invoice

销货簿 sales journal

调整 adjustment

制造成本会计 manufacturing account

数量表达及稳定货币量度 quantifiability and stable monetary measure

随要随付 payable on demand

余绌 surplus and deficit

遗漏错误 error of omission

余额承上 balance brought down

余额承前 balance brought forward

余额递减折旧法 reducing balance depreciation method

余额转下 balance carried down

历史成本 historical cost

担保还款佣金 del credere commission

应付帐款分类帐 creditors ledger, purchases ledger

应付帐款分类帐统制帐户 creditors ledger control account,

purchases ledger control account

应收帐款分类帐 debtors ledger, sales ledger

应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account

应计收益 accrued income

亏绌 deficit

购货折扣 discounts received

购货退出簿 returns outwards book

购货帐 purchases account

购货净额 net purchases

购货簿 purchases journal

营业折扣 trade discount

购销帐 trading account

购销损益帐 trading and profit and loss account

优先股 preference shares

应付帐款赊帐期限 credit period received form trade

creditors

应付票据 bill payable

应收帐款赊帐期限 credit period allowed to trade debtors

应收票据 bill receivable

应计基础 accrued basis

购买权 option

偿债基金 sinking fund

营运资金比率 working capital ratio

转让 transfer

旧换新 trade-in

稳健保守 conservatism, prudence

簿记 bookkeeping

继续经营 going concern

赎回资本准备金 capital redemption reserve fund

汉英会计词汇

人名帐户 personal account

工作底稿 working paper

已承兑汇票 accepted draft/bill

已发行股本 issued capital

己催缴股本 called-up capital

己缴股本 paid-up capital

已赎回票据 retired bill

欠付催缴股款 calls in arrear

毛存现金 cash in hand

毛利 gross profit

毛利率 gross profit ratio/margin

毛损 gross loss

日记簿 journal

月结单 monthly statement

少量余额 minority balance

分配 allocation

分类帐 ledger

公证文件 noting

分摊 apportionment

加成 mark-up

永久业权 freehold

主要成本 prime cost

未催缴股本 uncalled capital

申请及分配 application and allotment

目标条款 object clause

平价发行 issued at par

出让人帐 vendor account

自平 self-balancing

自平分类帐 self-balancing ledger

自动转帐 autopay

成本会计 cost accounting

共同 joint

存货记录簿 stock records

存货周转率 stock turnover rate

存货帐 stock account

年终盘点存货 year-end stock taking

企业个体 business entity

合伙企业 partnership

在运品 goods in transit

在制品 work-in-progress

呆帐 bad debts

呆帐准备 provision for bad debts

没收 forfeiture

利息帐法 interest account method

重置 replacement

决算表 final accounts

折扣栏 discount column

折旧 depreciation

折旧帐法 depreciation account method

折旧准备帐法 depreciation provision account method 折价 discount

非人名帐户 impersonal account

抽取 extract

固定资产 fixed assets

长期负债 long-term liabilities

法人 legal person

股本 share capital

拒付票据 dishonoured bill

股份 share

或有负债 contingent liability

所有权 ownership

承兑 acceptance

承兑人 acceptor

法定股本 authorised capital

股东主权 shareholders’equity

股东资金 shareholders’fund

受票人 drawee

直线折旧法 straight-line depreciation method 直接工资 direct wages

直接原料 direct material

直接费用 direct expenses

股票 share certificate

承销人 consignee

承销清单 account sales

抵销 set-offs

抵销性错误 compensating error

定额制度 imprest system

科目 account

负债 liabilities

信讬人 trustee

按比例分配 pro rata

背书 endorsement

持票人 holder

盈余 surplus

盈余分拨帐 appropriation account

重点钜数 materiality

重估折旧法 revaluation depreciation method 借方 debit

借项通知单 debit note

借项通知单(银行用) debit advice

库存现金 cash in hand

配比 match

个别 several

纯利 net profit

纯利率 net profit ratio

记帐时借贷方互调 complete reversal of entries 特别原始簿 special book of original entry

原始分录错误 error of original entry

原始分录簿 book of original entry

原则性错误 error of principle

流动资产 current assets

流动负债 current liabilities

流动比率 current ratio

流动抵押品 floating charge

租购 hire purchase

租购公司 hirer

个体 entity

差额承上 balance brought down

差额承前 balance brought forward

差额转下 balance carried down

帐户 account

透支 overdraft

透支额度 facility extent

名调乱错误 error of commission

现金日记簿 cash book

现金收支帐 receipts and payments account

现金折扣 cash discount

虚帐户 nominal account

净损失 net loss

累积基金 accumulated fund

停止经营 quit concern

动用资金 capital employed

专利税 royalty

专利权 patent

货物寄销帐 goods sent on consignment account 票面值 par value

接纳 accept

净流动资产 net current assets

速动比率 liquidity ratio

寄销 consignment

寄销人 consignor

寄销帐 consignment account

票据拒付手续费 noting charges

票据贴现 discounting bill of exchange

组织大纲 memorandum of association

组织章程 articles of association

商誉 goodwill

贷方 credit

贷项通知单 credit note

贷项通知单(银行用) credit advice

提用 drawings

提款帐 drawings account

费用 expenses

期未存货 closing stock

期初存货 opening stock

单式簿记 single-entry bookkeeping

备忘 memorandum

补助分类帐 subsidiary account

报表 statement

贴现 discount

发票 invoice

发票人 drawer

间接工资 indirect wages

贴现手续费 discounting charge

普通股 ordinary shares

普通日记簿 general journal

普通原始簿 general book of original entry

间接原料 indirect material

间接费用 indirect expenses, overhead

间接制造成本 factory overhead

开帐分录 opening entries

结帐分录 closing entries

短期合营 joint venture

短期合营帐 joint venture account

短期合营备忘帐 memorandum joint venture account 结算票据 honour the bill of exchange

超额利润 super profit

资本 capital

资本主 proprietor

资本支出 capital expenditure

资本报酬率 return on capital employed

零用现金凭单 petty cash voucher

零用现金簿 petty cash book

债权人 creditor

债券 debenture

预计利息帐法 interest suspense account method

预付费用 prepaid expenses

预取收益 receipt in advance

会计等式 accounting equation

损益帐 profit and loss account

损益计算 income determination

过帐 posting

资产 assets

资产负债表 balance sheet

资产收回价值 goods repossessed value

试算表 trial balance

经常性项目 recurrent item

溢价 premium

溢价发行 issued at premium

催缴股款 call

银行往来调节表 bank reconciliation statement

复式簿记 double-entry bookkeeping

说明 account for

实帐户 real account

对销 contra

制成品 finished goods

汇票 bill of exchange, draft

实际成本 actual cost

截线 enter short

认讲意图 offer

暂记帐户 suspense account

销货成本 cost of goods sold

销货折扣 discounts allowed

销货退回簿 returns inwards book

销货净额 net sales

销货发票 sales invoice

销货簿 sales journal

调整 adjustment

制造成本会计 manufacturing account

数量表达及稳定货币量度 quantifiability and stable monetary measure

随要随付 payable on demand

余绌 surplus and deficit

遗漏错误 error of omission

余额承上 balance brought down

余额承前 balance brought forward

余额递减折旧法 reducing balance depreciation method

余额转下 balance carried down

历史成本 historical cost

担保还款佣金 del credere commission

总分类帐 general ledger

应付帐款分类帐 creditors ledger, purchases ledger

应付帐款分类帐统制帐户 creditors ledger control account,

purchases ledger control account

应收帐款分类帐 debtors ledger, sales ledger

应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account

应计收益 accrued income

亏绌 deficit

购货折扣 discounts received

购货退出簿 returns outwards book

购货帐 purchases account

购货净额 net purchases

购货簿 purchases journal

营业折扣 trade discount

购销帐 trading account

购销损益帐 trading and profit and loss account

优先股 preference shares

应付帐款赊帐期限 credit period received form trade

creditors

应付票据 bill payable

应收帐款赊帐期限 credit period allowed to trade debtors

应收票据 bill receivable

应计基础 accrued basis

购买权 option

偿债基金 sinking fund

营运资金比率 working capital ratio

转让 transfer

旧换新 trade-in

稳健保守 conservatism, prudence

簿记 bookkeeping

继续经营 going concern

变产帐 realisation account

赎回资本准备金 capital redemption reserve fund

会计科目中英文对照

代码名称

1 资产 assets

11~ 12 流动资产 current assets

111 现金及约当现金 cash and cash equivalents

1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds

1113 银行存款 cash in banks

1116 在途现金 cash in transit

1117 约当现金 cash equivalents

1118 其它现金及约当现金 other cash and cash equivalents

112 短期投资 short-term investment

1121 短期投资 -股票 short-term investments - stock

1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds

1124 短期投资 -受益凭证 short-term investments - beneficiary certificates

1125 短期投资 -公司债 short-term investments - corporate bonds

1128 短期投资 -其它 short-term investments - other

1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable

1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据 -关系人 notes receivable - related parties

1138 其它应收票据 other notes receivable

1139 备抵呆帐-应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable

1141 应收帐款 accounts receivable

1142 应收分期帐款 installment accounts receivable

1147 应收帐款 -关系人 accounts receivable - related parties

1149 备抵呆帐-应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables

1181 应收出售远汇款 forward exchange contract receivable

1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract

1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款 - 关系人 other receivables - related parties

1188 其它应收款 - 其它 other receivables - other

1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories

1211 商品存货 merchandise inventory

1212 寄销商品 consigned goods

1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory to market

1221 制成品 finished goods

1222 寄销制成品 consigned finished goods

1223 副产品 by-products

1224 在制品 work in process

1225 委外加工 work in process - outsourced

1226 原料 raw materials

1227 物料 supplies

1228 在途原物料 materials and supplies in transit

1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses

1251 预付薪资 prepaid payroll

1252 预付租金 prepaid rents

1253 预付保险费 prepaid insurance

1254 用品盘存 office supplies

1255 预付所得税 prepaid income tax

1258 其它预付费用 other prepaid expenses

126 预付款项 prepayments

1261 预付货款 prepayment for purchases

1268 其它预付款项 other prepayments

128~129 其它流动资产 other current assets

1281 进项税额 VAT paid ( or input tax)

1282 留抵税额 excess VAT paid (or overpaid VAT)

1283 暂付款 temporary payments

1284 代付款 payment on behalf of others

1285 员工借支 advances to employees

1286 存出保证金 refundable deposits

1287 受限制存款 certificate of deposit-restricted

1291 递延所得税资产 deferred income tax assets

1292 递延兑换损失 deferred foreign exchange losses

1293 业主(股东)往来 owners(stockholders) current account

1294 同业往来 current account with others

1298 其它流动资产-其它 other current assets - other

13 基金及长期投资 funds and long-term investments

131 基金 funds

1311 偿债基金 redemption fund (or sinking fund)

1312 改良及扩充基金 fund for improvement and expansion

1313 意外损失准备基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 other funds

132 长期投资 long-term investments

1321 长期股权投资 long-term equity investments

1322 长期债券投资 long-term bond investments

1323 长期不动产投资 long-term real estate in-vestments

1324 人寿保险现金解约价值 cash surrender value of life insurance

1328 其它长期投资 other long-term investments

1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments

14~ 15 固定资产 property , plant, and equipment

141 土地 land

1411 土地 land

1418 土地-重估增值 land - revaluation increments

142 土地改良物 land improvements

1421 土地改良物 land improvements

1428 土地改良物 -重估增值 land improvements - revaluation increments

1429 累积折旧 -土地改良物 accumulated depreciation - land improvements

143 房屋及建物 buildings

1431 房屋及建物 buildings

1438 房屋及建物 -重估增值 buildings -revaluation increments

1439 累积折旧 -房屋及建物 accumulated depreciation - buildings

144~146 机(器)具及设备 machinery and equipment

1441 机(器)具 machinery

1448 机(器)具 -重估增值 machinery - revaluation increments

1449 累积折旧 -机(器)具 accumulated depreciation - machinery

151 租赁资产 leased assets

1511 租赁资产 leased assets

1519 累积折旧 -租赁资产 accumulated depreciation - leased assets

152 租赁权益改良 leasehold improvements

1521 租赁权益改良 leasehold improvements

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

相关文档