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
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
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
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?
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 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
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 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?
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
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?
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
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 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
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