科目中英文对照表

AR=account receivable(应收账款)

AP=account payable(应付账款)

OR=other receivable(其他应收款)

OP=other payable(其他应付款）

Amt.=amount（金额）

BKD=breakdown（明细清单）

RPT=related –party（关联方）

ref.=reference（参考，勾稽索引用）

Bal=balance（余额）

GCN=goods receive notes（入库单）

GDN=goods dispatch notes（出库单）

AJE=adjustment journal entry（涉及损益的审计调整）

RJE=reclassification journal entry（不涉及损益的重分类调整）OJE=opening adjustment journal entry（以前年度调整）CJE=client adjustment journal entry（客户调整分录）

EJE=elimination journal entry（合并抵消分录）

一、资产类

1 1001 库存现金 cash on hand

2 1002 银行存款 cash in bank

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 provision for doubtful debts

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 wr APP age 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

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 receivable

52 1541 未实现融资收益 unrealized financing income

54 1601 固定资产 permanent assets

55 1602 累计折旧 accumulateddepreciation

56 1603 固定资产减值准备permanent assets reduction reserve

57 1604 在建工程 construction in process

58 1605 工程物资 engineer material

59 1606 固定资产清理 disposal of fixed assets

60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing

61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing

62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture

63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture

64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture

65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation

66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

67 1701 无形资产 intangible assets

68 1702 累计摊销 accumulated amortization

69 1703 无形资产减值准备 intangible assets reduction reserve

70 1711 商誉 business reputation

71 1801 长期待摊费用 long-term deferred expenses

72 1811 递延所得税资产 deferred income tax assets

73 1901 待处理财产损溢 waiting assets profit and loss

二、负债类 debt group

74 2001 短期借款 short-term loan

81 2101 交易性金融负债 transaction financial liabilities

83 2201 应付票据 notes payable

84 2202 应付账款 account payable

85 2205 预收账款 item received in advance

86 2211 应付职工薪酬 employee pay payable

87 2221 应交税费 tax payable

88 2231 应付股利 dividend payable

89 2232 应付利息 interest payable

90 2241 其他应付款 other account payable

97 2401 预提费用 withholding expenses

98 2411 预计负债 estimated liabilities

99 2501 递延收益 deferred income

100 2601 长期借款 money borrowed for long term

101 2602 长期债券 long-term bond

106 2801 长期应付款 long-term account payable

107 2802 未确认融资费用 unacknowledged financial charges

108 2811 专项应付款 special accounts payable

109 2901 递延所得税负债 deferred income tax liabilities

三、共同类

112 3101 衍生工具 derivative tool

113 3201 套期工具 arbitrage tool

114 3202 被套期项目 arbitrage project

四、所有者权益类

115 4001 实收资本 paid-up capital

116 4002 资本公积 contributed surplus

117 4101 盈余公积 earned surplus

119 4103 本年利润 profit for the current year

120 4104 利润分配 allocation of profits

121 4201 库存股 treasury stock

五、成本类

122 5001 生产成本 production cost

123 5101 制造费用 cost of production

124 5201 劳务成本 service cost

125 5301 研发支出 research and development expenditures

126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor

127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor

128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor

六、损益类

129 6001 主营业务收入main business income

130 6011 利息收入金融共用 interest income financial sharing

135 6051 其他业务收入 other business income

136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 sound value flexible loss and profit

138 6111 投资收益 income on investment

142 6301 营业外收入 nonrevenue receipt

143 6401 主营业务成本 main business cost

144 6402 其他业务支出 other business expense

145 6405 营业税金及附加 business tariff and annex

146 6411 利息支出金融共用 interest expense financial sharing

155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost 157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense 159 6701 资产减值损失 loss from asset devaluation

160 6711 营业外支出 nonoperation expense 161 6801 所得税 income tax 162 6901 以前年度损益调整prior year profit and loss adjustment

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目录 一、生产制造---------------------------------2 二、门端、后端-------------------------------2 三、锁杆装置---------------------------------3 四、铰链-------------------------------------4 五、紧固件-----------------------------------4 六、前端-------------------------------------4 七、侧墙-------------------------------------5 八、顶部-------------------------------------6 九、底部-------------------------------------6 十、焊接-------------------------------------7 十一、打砂-------------------------------------7 十二、油漆-------------------------------------8 十三、地板-------------------------------------9 十四、密封胶-----------------------------------9 十五、门封-------------------------------------9 十六、材料、部件-------------------------------10 十七、机器设备、工具---------------------------10 十八、试验-------------------------------------11 十九、标贴-------------------------------------12 二十、缺陷及维修-------------------------------13 其他-------------------------------------15二十 一、 二十罐箱-------------------------------------18

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实践环节翻译

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Ribeye/Cube Roll 眼肉 Ribs 带骨肋脊肉 Scalded Aorta 牛心管 Short Cut Front Feet 短切猪手 Short Plate/Brisket Navel End /Navel 胸腹肥牛Shortloin 带骨前腰脊肉 Shortribs 带骨牛小排 Small Intestine 小肠 Snout 猪脸 Split Stomachs 片肚 Striploin 西冷 Super Pastrimi 精修胸腹肥牛 Tails 火鸡尾 Tenderloin 牛柳 Tip-on Tongues 猪舌 Tom / Hen / Regular Drums 公 /母 /常规火鸡琵琶腿Tom / Hen 2-Joint Wings 公 /母火鸡两节翅 Tom / Hen Necks 公 /母火鸡颈 Tom / Hen Thigh 公 /母火鸡大腿 Tom / Hen Wings 公 /母火鸡全翅 Tom/Hen Gizzards 公/母火鸡胗 Tom/Hen Whole Turkey Birds 公 /母整火鸡 Tongues 牛舌 Top Blade Muscle/ Digital Muscle 板腱 Tripe Pieces 肚片 Tripes 牛肚 Tunic Tissue/ Diaphragm Membrane 横隔筋 Un-washed Whole Hearts 未洗整猪心 Whole Wings 整翅 Wing Middle Joint 翅中 Wing Tips 翅尖

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樣品中心工程作業系統中英文對照 PAGE 2 OF 8 REV 00 F AI First Article Inspcction妆件检验 FDD Floppy Disk Drive软驱 FQC Final Quality Control最终品质管制 HDD Hard Disk Drive硬驱 ID/C Identification Code识别码 I/O Input/Output输入输出 IS Inspect Standard检验标准 IS Inspection Specification成品检验规范 IWS Intemational W orkmanship Standard工艺标准 JIT Just In Time及时 L/N Lot number批号 LCL Lower Ccntral Limit 管制下限(管制图中尺寸允许的最低值) MAJ Major主要的MA TL Material材料 MAX Maximum最大 ME Manufacture Engincering制工 MIN Minor轻微的MT Mini-T ower立式(机箱) N/A Not Applicable不适用NG No Good不良 NHK North of Hong Kong中国大陆ODM Original Design Manufacture原设计制造OEM Original Equipment Manufacture原设备制造OS Operation System操作系统P/N Part Number料号 P AL Pallet栈板 PC Personal Computer个人电脑PCB Printed Circuit Board印刷电路板

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

常见营养词汇中英文对照表

中英文名词对照 A 烟曲霉A.fumigatus 构巢曲霉A.nidulans 模式曲霉A.nominus 赭曲霉A.ochraceus 寄生曲霉A.parasiticus 杂色曲霉A.versicolor 吸收剂量absorbed dose 每日允许摄入量acceptable daily intake，ADI 乙酰磺胺酸钾acesuffate potassium 乙酰CoA acetyl CoA 酸价acid value，AV 酸度调节剂acidulating agent 苯乙烯-丙烯腈-丁二烯共聚物acrylonitrile butadiene styrene，ABS 苯乙烯与丙烯腈的共聚物acrylonitrile styrene，AS 活性系数activity coefficient，AC 急性暴发性脚气病acute beriberi 生热作用adaptive thermogenesis 腺苷酸环化酶adenylate cyclase 适宜摄入量adequate intake，AI 脂联素adiponectin 青春发育期adolescence 黄曲霉毒素B l Aflatoxin B l，AFB l 丙氨酸alanine(Ala) 白蛋白albumin 尿黑酸尿症alcaptonuria 酒精滥用alcohol abuse 酒精依赖alcohol dependence，alcoholism 糊粉层aleurone layer 白细胞缺乏症alimentary toxic aleukia，A TA 阿力甜alitame 蒜素allicin 蒜苷alliin 蒜氨酸酶allinase 全反式视黄醛all-trans retinal α-胡萝卜素alpha-carotene 交链孢霉属Alternaria 苋菜红amaranth 美国糖尿病协会American Diabetes Association，ADA 氨基酸amino acid 氨基酸模式amino acid pattern 氨基酸池amino acid pool 氨基酸评分amino acid score，AAS

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?

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?

工程塑料名称中英文对照表

工程塑料名称中英文对照表及主要用途 塑料类别 俗称 中文学名 英文学名 英文简称 主要用途 硬胶 通用聚苯乙烯 General Purpose Polystyrene PS 灯罩、仪器壳罩、玩具等聚苯乙烯类 不脆胶 高冲击聚苯乙烯 High Impact Polystyrene HIPS 日用品、电器零件、玩具等ABS 料 丙烯腈-丁二烯-苯 乙烯 Acrylonitrile Butadiene Styrene ABS 电器用品外壳,日用品,高级玩具,运动用品 AS 料(SAN 料) 丙烯腈-苯乙烯 Acrylonitrile Styrene AS(SAN) 日用透明器皿,透明家庭电器用品等 BS(BDS)K 料 丁二烯-苯乙烯 Butadiene Styrene BS(BDS) 特种包装,食品容器,笔杆等 改性聚苯乙烯类 ASA 料 丙烯酸-苯乙烯-丙 烯睛 Acrylonitrile Styrene acrylate copolymer ASA 适于制作一般建筑领域、户外家具、汽车外侧视镜壳体PP(百折胶) 聚丙烯 Polypropylene PP 包装袋,拉丝,包装物,日用品,玩具等 聚丙烯类 PPC 氯化聚丙烯 Chlorinated Polypropylene PPC 日用品，电器等 聚乙烯 Polyethylene PE 用于制造塑料袋，塑料薄膜，牛奶桶的产品 LDPE(花料,筒料) 低密度聚乙烯 Low Density Polyethylene LDPE 包装胶袋,胶花,胶瓶电线,包装物等 聚乙烯类 HDPE(孖力士) 高密度聚乙烯 High Density Polyethylene HDPE 包装,建材,水桶,玩具等 EVA(橡皮胶) 乙烯-醋酸乙烯脂 Ethylene-Vinyl Acetate EVA 鞋底,薄膜,板片,通管,日用品等 改性聚乙烯类 CPE 氯化聚乙烯 Chlorinated Polyethylene CPE 建材,管材,电缆绝缘层,重包装材料 尼龙单6 聚酰胺-6 Polyamide-6 PA-6 轴承,齿轮,油管,容器,日用品 尼龙孖6 聚酰胺-66 Polyamide-66 PA-66 机械,汽车,化工,电器装置等 尼龙9 聚酰胺-9 Polyamide-9 PA-9 机械零件,泵,电缆护套 聚酰胺 尼龙1010 聚酰胺-1010 Polyamide-1010 PA-1010 绳缆,管材,齿轮,机械零件丙烯酸脂类 亚加力 聚甲基丙烯酸甲脂 Polymethyl Methacrylate PMMA 透明装饰材料,灯罩,挡风玻璃,仪器表壳 改性有机玻璃 372#,373# 甲基丙烯酸甲脂-苯乙烯 Polymethyl Methacrylate-Styrene MMS 高抗冲要求的透明制品 丙烯酸脂共聚物 甲基丙烯酸甲脂-乙二烯 Methyl Methacrylate-Butadiene MMB 机器架壳,框及日用品等 聚碳酸脂 防弹胶 聚碳酸脂 Polycarbonate PC 高抗冲的透明件,作高强度及耐冲击的零部件 聚甲醛 赛钢 聚甲醛 Polyoxymethylene(Polyformaldehyde) POM 耐磨性好,可以作机械的齿轮,轴承等 赛璐璐 硝酸纤维素 Cellulose Nitrate CN 眼镜架,玩具等 酸性胶 醋酸纤维素 Cellulose Acetate CA 家用器具,工具手柄,容器等 纤维素类 乙基纤维素 Ethyl Cellulose EC 工具手柄,体育用品等 热 塑 性 塑 料 饱和聚脂 涤纶(的确凉) 聚对苯二甲酸乙二 醇脂 Poly(Ethylene Terephthalare) PET 轴承,链条,齿轮,录音带等

新会计准则会计科目表(中英文对照)

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