最新中英對照(中英文對照表)
1.會計(jì)科目中英文對照表
關(guān)鍵詞匯表
A
Accounting entity 會計(jì)主體
Accounting equation 會計(jì)平衡式
Accounting framework 會計(jì)框架
Accounting period concept 會計(jì)期間概念
Accounts 賬戶
Accounts payable 應(yīng)付賬款
Accounts receivable 應(yīng)收賬款
Accrual basis for accounting 權(quán)責(zé)發(fā)生制
Accrual concept 應(yīng)計(jì)概念
Accumulated depreciation 累計(jì)折舊
Acid test ratio 速動比率
Activity ratios 效率比率
Activity-based costs systems 作業(yè)成本制度
Allowance for bad debts 壞賬準(zhǔn)備
Allowance for doubtful accounts 不良壞賬準(zhǔn)備
Amortization of bond discount 債券折價攤銷
2.中英文會計(jì)科目對照表,
中國會計(jì)科目的中英文對照 一、資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 銀行本票 Cashier's cheque '100903 銀行匯票 Bank draft '100904 信用卡 Credit card '100905 信用證保證金 L/C Guarantee deposits '100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments '110101 股票 Short-term investments - stock '110102 債券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投資跌價準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進(jìn)銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費(fèi)用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds '140201 債券投資 Investment on bonds '140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計(jì)折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material '160101 專用材料 Special-purpose material '160102 專用設(shè)備 Special-purpose equipment '160103 預(yù)付大型設(shè)備款 Prepayments for equipment '160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費(fèi)用 Long-term deferred and prepaid expenses 1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income '191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income '191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax 。
3.哪位有最新的中英文會計(jì)科目對照表
新會計(jì)準(zhǔn)則 中英文會計(jì)科目對照表中英文會計(jì)科目對照表如下： 會計(jì)科目中英對照表會 計(jì) 科 目 accounting subject 順序號serial number 編號code number 會計(jì)科目名稱accounting subject 會計(jì)科目適用范圍accounting subject range of application 一、資產(chǎn)類 1 1001 庫存現(xiàn)金 cash on hand 2 1002 銀行存款 bank deposit 5 1015 其他貨幣資金 other monetary capital 9 1101 交易性金融資產(chǎn) transaction monetary assets 11 1121 應(yīng)收票據(jù) notes receivable 12 1122 應(yīng)收賬款 Account receivable 13 1123 預(yù)付賬款 account prepaid 14 1131 應(yīng)收股利 dividend receivable 15 1132 應(yīng)收利息 accrued interest receivable 21 1231 其他應(yīng)收款 accounts receivable-others 22 1241 壞賬準(zhǔn)備 had debts reserve 28 1401 材料采購 procurement of materials 29 1402 在途物資 materials in transit 30 1403 原材料 raw materials 32 1406 庫存商品 commodity stocks 33 1407 發(fā)出商品 goods in transit 36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存貨跌價準(zhǔn)備 reserve against stock price declining 43 1501 待攤費(fèi)用 fees to be apportioned 45 1521 持有至到期投資 hold investment due 46 1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve 47 1523 可供出售金融資產(chǎn) financial assets available for sale 48 1524 長期股權(quán)投資 long-term stock ownership investment 49 1525 長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve 50 1526 投資性房地產(chǎn) investment real eastate 51 1531 長期應(yīng)收款 long-term account receivable 52 1541 未實(shí)現(xiàn)融資收益 unrealized financing income 54 1601 固定資產(chǎn) permanent assets 55 1602 累計(jì)折舊 accumulated depreciation 56 1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物資 engineer material 59 1606 固定資產(chǎn)清理 disposal of fixed assets 60 1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing 61 1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing 62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture 63 1622 生產(chǎn)性生物資產(chǎn)累計(jì)折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture 65 1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累計(jì)折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation 67 1701 無形資產(chǎn) intangible assets 68 1702 累計(jì)攤銷 accumulated amortization 69 1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve 70 1711 商譽(yù) business reputation 71 1801 長期待攤費(fèi)用 long-term deferred expenses 72 1811 遞延所得稅資產(chǎn) deferred income tax assets 73 1901 待處理財(cái)產(chǎn)損溢 waiting assets profit and loss 二、負(fù)債類 debt group 74 2001 短期借款 short-term loan 81 2101 交易性金融負(fù)債 transaction financial liabilities 83 2201 應(yīng)付票據(jù) notes payable 84 2202 應(yīng)付賬款 account payable 85 2205 預(yù)收賬款 item received in advance 86 2211 應(yīng)付職工薪酬 employee pay payable 87 2221 應(yīng)交稅費(fèi) tax payable 88 2231 應(yīng)付股利 dividend payable 89 2232 應(yīng)付利息 interest payable 90 2241 其他應(yīng)付款 other account payable 97 2401 預(yù)提費(fèi)用 withholding expenses 98 2411 預(yù)計(jì)負(fù)債 estimated liabilities 99 2501 遞延收益 deferred income 100 2601 長期借款 money borrowed for long term 101 2602 長期債券 long-term bond 106 2801 長期應(yīng)付款 long-term account payable 107 2802 未確認(rèn)融資費(fèi)用 unacknowledged financial charges 108 2811 專項(xiàng)應(yīng)付款 special accounts payable 109 2901 遞延所得稅負(fù)債 deferred income tax liabilities 三、共同類 112 3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期項(xiàng)目 arbitrage project 四、所有者權(quán)益類 115 4001 實(shí)收資本 paid-up capital 116 4002 資本公積 contributed surplus 117 4101 盈余公積 earned surplus 119 4103 本年利潤 profit for the current year 120 4104 利潤分配 allocation of profits 121 4201 庫存股 treasury stock 五、成本類 122 5001 生產(chǎn)成本 production cost 123 5101 制造費(fèi)用 cost of production 124 5201 勞務(wù)成本 service cost 125 5301 研發(fā)支出 research and development expenditures 126 5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor 127 5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor 128 5403 機(jī)械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor 六、損益類 129 6001 主營業(yè)務(wù)收入main business income 130 6011 利息收入 金融共用 interest income 。
4.求新會計(jì)制度下會計(jì)科目中英文對照
現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價準(zhǔn)備 Provision for short-term investment 長期股權(quán)投資-股票投資 Long term equity investment - stocks 長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others 長期債券投資-債券投資 Long term securities investemnt - bonds 長期債券投資-其他債權(quán)投資 Long term securities investment - others 長期投資減值準(zhǔn)備 Provision for long-term investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Trade debtors 壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補(bǔ)貼款 Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors 其他流動資產(chǎn) Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進(jìn)銷差價 Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準(zhǔn)備 Provision for obsolete stocks 待攤費(fèi)用 Prepaid expenses 待處理流動資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準(zhǔn)備 Consignment loan - provision 固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery 固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets 工程物資-專用材料 Project material - specific materials 工程物資-專用設(shè)備 Project material - specific equipment 工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment 工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準(zhǔn)備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無形資產(chǎn)-專利權(quán) Intangible assets - patent 無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how 無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights 無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights 無形資產(chǎn)-商譽(yù) Intangible assets - goodwill 無形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets 長期待攤費(fèi)用 Deferred assets 未確認(rèn)融資費(fèi)用 Unrecognized finance fees 其他長期資產(chǎn) Other long term assets 遞延稅款借項(xiàng) Deferred assets debits 應(yīng)付票據(jù) Notes payable 應(yīng)付帳款 Trade creditors 預(yù)收帳款 Adanvances from customers 代銷商品款 Consignment-in payables 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 應(yīng)付股利 Proposed dividends 待轉(zhuǎn)資產(chǎn)價值 Donated assets 預(yù)計(jì)負(fù)債 Accrued liabilities 應(yīng)付短期債券 Short-term debentures payable 其他流動負(fù)債 Other current liabilities 預(yù)提費(fèi)用 Accrued expenses 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-擔(dān)保借款 Bank loans - Short term - guaranteed 一年內(nèi)到期長期借款 Long term loans due within one year 一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year 長期借款 Bank loans - Long term 應(yīng)付債券-債券面值 Bond payable - Par value 應(yīng)付債券-債券溢價 Bond payable - Excess 應(yīng)付債券-債券折價 Bond payable - Discount 應(yīng)付債券-應(yīng)計(jì)利息 Bond payable - Accrued interest 長期應(yīng)付款 Long term payable 專項(xiàng)應(yīng)付款 Specific payable 其他長期負(fù)債 Other long term liabilities 應(yīng)交稅金-所得稅 Tax payable - income tax 應(yīng)交稅金-增值稅 Tax payable - VAT 應(yīng)交稅金-營業(yè)稅 Tax payable - business tax 應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax 應(yīng)交稅金-其他 Tax payable - others 遞延稅款貸項(xiàng) Deferred t。
5.求新會計(jì)制度下會計(jì)科目中英文對照
現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價準(zhǔn)備 Provision for short-term investment 長期股權(quán)投資-股票投資 Long term equity investment - stocks 長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others 長期債券投資-債券投資 Long term securities investemnt - bonds 長期債券投資-其他債權(quán)投資 Long term securities investment - others 長期投資減值準(zhǔn)備 Provision for long-term investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Trade debtors 壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補(bǔ)貼款 Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors 其他流動資產(chǎn) Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進(jìn)銷差價 Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準(zhǔn)備 Provision for obsolete stocks 待攤費(fèi)用 Prepaid expenses 待處理流動資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準(zhǔn)備 Consignment loan - provision 固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery 固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets 工程物資-專用材料 Project material - specific materials 工程物資-專用設(shè)備 Project material - specific equipment 工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment 工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準(zhǔn)備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無形資產(chǎn)-專利權(quán) Intangible assets - patent 無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how 無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights 無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights 無形資產(chǎn)-商譽(yù) Intangible assets - goodwill 無形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets 長期待攤費(fèi)用 Deferred assets 未確認(rèn)融資費(fèi)用 Unrecognized finance fees 其他長期資產(chǎn) Other long term assets 遞延稅款借項(xiàng) Deferred assets debits 應(yīng)付票據(jù) Notes payable 應(yīng)付帳款 Trade creditors 預(yù)收帳款 Adanvances from customers 代銷商品款 Consignment-in payables 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 應(yīng)付股利 Proposed dividends 待轉(zhuǎn)資產(chǎn)價值 Donated assets 預(yù)計(jì)負(fù)債 Accrued liabilities 應(yīng)付短期債券 Short-term debentures payable 其他流動負(fù)債 Other current liabilities 預(yù)提費(fèi)用 Accrued expenses 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-擔(dān)保借款 Bank loans - Short term - guaranteed 一年內(nèi)到期長期借款 Long term loans due within one year 一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year 長期借款 Bank loans - Long term 應(yīng)付債券-債券面值 Bond payable - Par value 應(yīng)付債券-債券溢價 Bond payable - Excess 應(yīng)付債券-債券折價 Bond payable - Discount 應(yīng)付債券-應(yīng)計(jì)利息 Bond payable - Accrued interest 長期應(yīng)付款 Long term payable 專項(xiàng)應(yīng)付款 Specific payable 其他長期負(fù)債 Other long term liabilities 應(yīng)交稅金-所得稅 Tax payable - income tax 應(yīng)交稅金-增值稅 Tax payable - VAT 應(yīng)交稅金-營業(yè)稅 Tax payable - business tax 應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax 應(yīng)交稅金-其他 Tax payable - others 遞延稅款貸項(xiàng) Deferred 。
6.求會計(jì)科目中英文對照
代碼 名稱 1 資產(chǎn) assets 11~ 12 流動資產(chǎn) current assets 111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 1111 庫存現(xiàn)金 cash on hand 1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現(xiàn)金 cash in transit 1117 約當(dāng)現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents 112 短期投資 short-term investment 1121 短期投資 -股票 short-term investments - stock 1122 短期投資 -短期票券 short-term investments - short-term notes and bills 1123 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates 1125 短期投資 -公司債 short-term investments - corporate bonds 1128 短期投資 -其它 short-term investments - other 1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market 113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable 1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable 1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties 1138 其它應(yīng)收票據(jù) other notes receivable 1139 備抵呆帳 -應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 accounts receivable 1142 應(yīng)收分期帳款 installment accounts receivable 1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties 1149 備抵呆帳 -應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應(yīng)收款 other receivables 1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable 1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買賣遠(yuǎn)匯折價 discount on forward ex-change contract 1184 應(yīng)收收益 earned revenue receivable 1185 應(yīng)收退稅款 income tax refund receivable 1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties 1188 其它應(yīng)收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables 121~122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產(chǎn)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 備抵存貨跌價損失 allowance for reduction of inventory to market 125 預(yù)付費(fèi)用 prepaid expenses 1251 預(yù)付薪資 prepaid payroll 1252 預(yù)付租金 prepaid rents 1253 預(yù)付保險費(fèi) prepaid insurance 1254 用品盤存 office supplies 1255 預(yù)付所得稅 prepaid income tax 1258 其它預(yù)付費(fèi)用 other prepaid expenses 126 預(yù)付款項(xiàng) prepayments 1261 預(yù)付貨款 prepayment for purchases 1268 其它預(yù)付款項(xiàng) other prepayments 128~129 其它流動資產(chǎn) other current assets 1281 進(jìn)項(xiàng)稅額 VAT paid ( or input tax) 1282 留抵稅額 excess VAT paid (or overpaid VAT) 1283 暫付款 temporary payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 遞延所得稅資產(chǎn) deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主（股東）往來 owners(stockholders) current account 1294 同業(yè)往來 current account with others 1298 其它流動資產(chǎn)-其它 other current assets - other 13 基金及長期投資 funds and long-term investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 1312 改良及擴(kuò)充基金 fund for improvement and expansion 1313 意外損失準(zhǔn)備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長期投資 long-term investments 1321 長期股權(quán)投資 long-term equity investments 1322 長期債券投資 long-term bond investments 1323 長期不動產(chǎn)投資 long-term real estate in-vestments 1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 1328 其它長期投資 other long-term investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments 14~ 15 固定資產(chǎn) 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 累積折舊 -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 累積折舊 -房。
7.會計(jì)分錄中英文對照表
accompanying document 附件 account 賬戶、科目 account payable 應(yīng)付賬款 account title / accounting item 會計(jì)科目 accounting document/ accounting voucument 會計(jì)憑證 accounting element 會計(jì)要素 accounting entity 會計(jì)主體 accounting entries 會計(jì)分錄 accounting equation / accounting identity 會計(jì)恒等式 accounting function 會計(jì)職能 accounting postulate 會計(jì)假設(shè) accounting principle 會計(jì)原則 accounting report /accounting statement 會計(jì)報表 accounting standard 會計(jì)準(zhǔn)則 accounting time period concept 會計(jì)分期 accounts receivable / receivables 應(yīng)收賬款 accrual- basis accounting 權(quán)責(zé)發(fā)生制原則 accumulated depreciation 累計(jì)折舊 amortization expense /expense not allocated 待攤費(fèi)用 annual statement 年報 Arthur Andersen Worldwide 安達(dá)信全球 assets 資產(chǎn) balance 余額 balance sheet 資產(chǎn)負(fù)債表 begainning balance/ opening balance 期初余額 capital 資本 capital expenditure 資本性支出 capital share 股本 capital surplus 資本公積 cash 現(xiàn)金 cash in bank 銀行存款 cash journal 現(xiàn)金日記賬 cash on hand 現(xiàn)金 cash system(basis)of accounting /cash-basis princi 收付實(shí)現(xiàn)制 certified practicing accountant 注冊會計(jì)師 comparability principle 可比性原則 compound journal entry 復(fù)合分錄 conservatism （ 保守 ） principle/the prudence （ 穩(wěn)健 ） prin 謹(jǐn)慎性原則 consistency principle 一貫性原則 contingent assets 或有資產(chǎn) contingent liabilities 或有負(fù)債 cost accounting 成本會計(jì) credit balance 貸方余額 credit side 貸方 current investment 短期投資 debit balance 借方余額 debit side 借方 deferred assets 遞延資產(chǎn) deferred liabilities 遞延負(fù)債 Deloitte Touche Tohmatsu 德勤 depreciable life 折舊年限 depreciation expense 折舊費(fèi)用 depreciation rate 折舊率 descriptions 摘要 double entry 復(fù)式記賬 double-entry book-keeping 復(fù)式簿記 employee benefits payable 應(yīng)付福利費(fèi) ending balance 期末余額 Ernst & Young International 安永國際 estimateld scrap value 估計(jì)殘值 exchange gain 匯兌收益 exchange loss 匯兌損失 expenses/charges 費(fèi)用 factory overhead /manufacturing expense 制造費(fèi)用 financial accounting 財(cái)務(wù)會計(jì) financial expense 財(cái)務(wù)費(fèi)用 fiscal year/ accounting periods 會計(jì)年度 fixed assets 固定資產(chǎn) floating assets / current assets 流動資產(chǎn) floating liabilities / current liability 流動負(fù)債 general ledger 總分類賬 going-concern basis 持續(xù)經(jīng)營 goodwill 商譽(yù) historical cost 歷史成本 historical cost principle 歷史成本原則 ： income statement /profit and loss statement 利潤表 損益表 income tax 所得稅 intangible assets 無形資產(chǎn) international accounting 國際會計(jì) KPMG International 畢馬威國際 liabilities 負(fù)債 liability dividend / dividend payable 應(yīng)付股利 long-term investment 長期投資 long-term liabilities 長期負(fù)債 management accounting 管理會計(jì) management expense 管理費(fèi)用 matching principle 配比原則 materiality principle 重要性原則 monthly statement 月報 negative goodwill 負(fù)商譽(yù) net assets 凈資產(chǎn) net cost 凈成本 net income 凈收益 net income apportionment 利潤分配 net proceeds 凈收入 net profit 凈利潤 non-operating gain 營業(yè)外收入 non-operating loss 營業(yè)外支出 notes payable 應(yīng)付票據(jù) notes receivable/ receivables 應(yīng)收票據(jù) objectivity (reliability) principle 客觀性原則 obligee/ creditor 債權(quán)人 Obligor/ invester 債務(wù)人 operating expense 營業(yè)費(fèi)用 operating revenue 營業(yè)收入 owner ' s equity 所有者權(quán)益 period expense 期間費(fèi)用 perpetual inventory system 永續(xù)盤存制 personal property 動產(chǎn) physical inventory system 實(shí)地盤存制 posting document 記賬憑證 prepayments / payment in advance 預(yù)付款項(xiàng) Price Water House Coopers 普華永道 product cost / output cost 生產(chǎn)成本 product / finished goods 產(chǎn)成品 profit 利潤 profit after tax 稅后利潤 profit before tax 稅前利潤 purchase 購貨 purchase return and allowances 購貨退回與折讓 quarterly statement 季報 raw materials 原材料 real estate 不動產(chǎn) relevance principle 相關(guān)性原則 reserve for bad debts / bad debts expense /provisi 壞帳準(zhǔn)備 residual(salvage)value 折余價值 （ 殘值 ） retains earning 留存收益 revenue expenditure 收益性支出 revenues 收入 sales allowances 銷貨折讓 sales discount 銷貨折扣 sales invoice 銷貨發(fā)票 sales on account 賒銷 sales return 銷售退回 sales revenue 銷售收入 selling cost 銷售成本 selling expense 銷售費(fèi)用 simple ournal entry 簡單分錄 source document 原始憑證 stable-monetary concept 貨幣計(jì)量 starting-load cost / organization costs 開辦費(fèi) statement of cash flow/ cash flow statement 現(xiàn)金流量表 stock on hand / inventory 存貨 stub 存根 subsidiary accounts 明細(xì)賬戶 。
8.急求
現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價準(zhǔn)備 Provision for short-term investment 長期股權(quán)投資-股票投資 Long term equity investment - stocks 長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others 長期債券投資-債券投資 Long term securities investemnt - bonds 長期債券投資-其他債權(quán)投資 Long term securities investment - others 長期投資減值準(zhǔn)備 Provision for long-term investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Trade debtors 壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補(bǔ)貼款 Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors 其他流動資產(chǎn) Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進(jìn)銷差價 Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準(zhǔn)備 Provision for obsolete stocks 待攤費(fèi)用 Prepaid expenses 待處理流動資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準(zhǔn)備 Consignment loan - provision 固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery 固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets 工程物資-專用材料 Project material - specific materials 工程物資-專用設(shè)備 Project material - specific equipment 工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment 工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準(zhǔn)備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無形資產(chǎn)-專利權(quán) Intangible assets - patent 無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how 無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights 無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights 無形資產(chǎn)-商譽(yù) Intangible assets - goodwill 無形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets 長期待攤費(fèi)用 Deferred assets 未確認(rèn)融資費(fèi)用 Unrecognized finance fees 其他長期資產(chǎn) Other long term assets 遞延稅款借項(xiàng) Deferred assets debits。
9.會計(jì)分錄中英文對照表
accompanying document 附件 account 賬戶、科目 account payable 應(yīng)付賬款 account title / accounting item 會計(jì)科目 accounting document/ accounting voucument 會計(jì)憑證 accounting element 會計(jì)要素 accounting entity 會計(jì)主體 accounting entries 會計(jì)分錄 accounting equation / accounting identity 會計(jì)恒等式 accounting function 會計(jì)職能 accounting postulate 會計(jì)假設(shè) accounting principle 會計(jì)原則 accounting report /accounting statement 會計(jì)報表 accounting standard 會計(jì)準(zhǔn)則 accounting time period concept 會計(jì)分期 accounts receivable / receivables 應(yīng)收賬款 accrual- basis accounting 權(quán)責(zé)發(fā)生制原則 accumulated depreciation 累計(jì)折舊 amortization expense /expense not allocated 待攤費(fèi)用 annual statement 年報 Arthur Andersen Worldwide 安達(dá)信全球 assets 資產(chǎn) balance 余額 balance sheet 資產(chǎn)負(fù)債表 begainning balance/ opening balance 期初余額 capital 資本 capital expenditure 資本性支出 capital share 股本 capital surplus 資本公積 cash 現(xiàn)金 cash in bank 銀行存款 cash journal 現(xiàn)金日記賬 cash on hand 現(xiàn)金 cash system(basis)of accounting /cash-basis princi 收付實(shí)現(xiàn)制 certified practicing accountant 注冊會計(jì)師 comparability principle 可比性原則 compound journal entry 復(fù)合分錄 conservatism （ 保守 ） principle/the prudence （ 穩(wěn)健 ） prin 謹(jǐn)慎性原則 consistency principle 一貫性原則 contingent assets 或有資產(chǎn) contingent liabilities 或有負(fù)債 cost accounting 成本會計(jì) credit balance 貸方余額 credit side 貸方 current investment 短期投資 debit balance 借方余額 debit side 借方 deferred assets 遞延資產(chǎn) deferred liabilities 遞延負(fù)債 Deloitte Touche Tohmatsu 德勤 depreciable life 折舊年限 depreciation expense 折舊費(fèi)用 depreciation rate 折舊率 descriptions 摘要 double entry 復(fù)式記賬 double-entry book-keeping 復(fù)式簿記 employee benefits payable 應(yīng)付福利費(fèi) ending balance 期末余額 Ernst & Young International 安永國際 estimateld scrap value 估計(jì)殘值 exchange gain 匯兌收益 exchange loss 匯兌損失 expenses/charges 費(fèi)用 factory overhead /manufacturing expense 制造費(fèi)用 financial accounting 財(cái)務(wù)會計(jì) financial expense 財(cái)務(wù)費(fèi)用 fiscal year/ accounting periods 會計(jì)年度 fixed assets 固定資產(chǎn) floating assets / current assets 流動資產(chǎn) floating liabilities / current liability 流動負(fù)債 general ledger 總分類賬 going-concern basis 持續(xù)經(jīng)營 goodwill 商譽(yù) historical cost 歷史成本 historical cost principle 歷史成本原則 ： income statement /profit and loss statement 利潤表 損益表 income tax 所得稅 intangible assets 無形資產(chǎn) international accounting 國際會計(jì) KPMG International 畢馬威國際 liabilities 負(fù)債 liability dividend / dividend payable 應(yīng)付股利 long-term investment 長期投資 long-term liabilities 長期負(fù)債 management accounting 管理會計(jì) management expense 管理費(fèi)用 matching principle 配比原則 materiality principle 重要性原則 monthly statement 月報 negative goodwill 負(fù)商譽(yù) net assets 凈資產(chǎn) net cost 凈成本 net income 凈收益 net income apportionment 利潤分配 net proceeds 凈收入 net profit 凈利潤 non-operating gain 營業(yè)外收入 non-operating loss 營業(yè)外支出 notes payable 應(yīng)付票據(jù) notes receivable/ receivables 應(yīng)收票據(jù) objectivity (reliability) principle 客觀性原則 obligee/ creditor 債權(quán)人 Obligor/ invester 債務(wù)人 operating expense 營業(yè)費(fèi)用 operating revenue 營業(yè)收入 owner ' s equity 所有者權(quán)益 period expense 期間費(fèi)用 perpetual inventory system 永續(xù)盤存制 personal property 動產(chǎn) physical inventory system 實(shí)地盤存制 posting document 記賬憑證 prepayments / payment in advance 預(yù)付款項(xiàng) Price Water House Coopers 普華永道 product cost / output cost 生產(chǎn)成本 product / finished goods 產(chǎn)成品 profit 利潤 profit after tax 稅后利潤 profit before tax 稅前利潤 purchase 購貨 purchase return and allowances 購貨退回與折讓 quarterly statement 季報 raw materials 原材料 real estate 不動產(chǎn) relevance principle 相關(guān)性原則 reserve for bad debts / bad debts expense /provisi 壞帳準(zhǔn)備 residual(salvage)value 折余價值 （ 殘值 ） retains earning 留存收益 revenue expenditure 收益性支出 revenues 收入 sales allowances 銷貨折讓 sales discount 銷貨折扣 sales invoice 銷貨發(fā)票 sales on account 賒銷 sales return 銷售退回 sales revenue 銷售收入 selling cost 銷售成本 selling expense 銷售費(fèi)用 simple ournal entry 簡單分錄 source document 原始憑證 stable-monetary concept 貨幣計(jì)量 starting-load cost / organization costs 開辦費(fèi) statement of cash flow/ cash flow statement 現(xiàn)金流量表 stock on hand / inventory 存貨 stub 存根 subsidiary accounts 明細(xì)賬戶 subsidiary ledger 明細(xì)分類賬 surplus reserve 盈余公積 T-account/ transfer T 字形賬戶 tangible assets 有形資產(chǎn) taxes payable 應(yīng)交稅金 the understandability principle 明晰性原。
