100101 人民币(￥)
100102 美元（dollar）
100103 港币（Hongkong dollar）
100201 活期存款（currrent deposit）
10020101
10020102 银存－活期－农行
10020103 银存－活期－中行
10020104 银存－活期－兴业
10020105 银存－活期－交通
10020106 银存－活期－深发
10020107 银存－活期－浦发
100202 定期存款（fixed deposit）
10020201 银存－定期－工行
10020202 银存－定期－农行
10020203 银存－定期－中行
10020204 银存－定期－兴业
10020205 银存－定期－交通
10020206 银存－定期－深发
10020207 银存－定期－浦发
1009 其他货币资金other cash
100901 外埠存款
100902 银行汇票bank draft
100903 信用卡存款credit card deposit
100904 银行本票cashier's cheque
100905 信用证保证金
100906 委托存款consigned deposit
1101 短期投资（short－term investment）
110101 股票（stock）
110102 债券（bond）
110103 基金（funds）
110104 其他（others）
1102 短投跌价准备（short－term investment impairment provision）110201 股票（stock）
110202 债券（bond）
110203 基金（funds）
110204 其他（others）
1111 应收票据（Notes receivable）
11101 银行承兑（bank acceptance）
11102 商业承兑（trade acceptance）
1121 应收股利（dividends receivable）
1122 应收利息（interest receivable）
1131 应收账款
1 集团内部单位inside group
2 集团外部outside group
9 其他others
1133 其他应收款other receivables
1 集团内部单位other receivables－inside
2 集团外部other receivables－outside
8 员工other receivables－employee
9 其他other receivables－others
1141 坏账准备provision for bad debt
114101 应收帐款account receivable
114102 其他应收款other receivables
2131 预付账款Advanced to suppliers
1 集团内部单位inside group
2 集团外部outside group
9 其他others
1161 应收补贴款Subsidy receivable
1192 备用金
1201 物资采购materials purchasing
1205 在途物资materials in transit
1211 原材料raw materials
121101 （4）修理备用件Spare parts for repair and maintenance 121102 （5）燃料Fuel
1221 包装物Containers
1231 低值易耗品low value articles
123101 办公用低耗品low value articles for office
123102 工具类低耗品
1232 材料成本差异variance of material cost
1235 产品成本差异variance of product cost
1241 自制半成品semi-manufactured goods
1243 库存商品Goods sold in stock
1251 委托加工物资goods in outside processing
1261 委托代销商品 consigned finished goods
1271 受托代销商品good commissioned
1281 存货跌价准备Provision for Inventory impairment
01 原材料raw materials
02 包装物Containers
03 低值易耗品low value articles
04 库存商品Goods sold in stock
05 自制半成品Semi-finished goods
06 委托加工Stores in outside processing
07 委托代销good commissioned
08 发出商品Goods sold
09 分期收款发出商品Goods sold on installment
1291 分期收款发出商品Goods sold on installment
1292 发出商品Goods sold
1301 待摊费用Prepaid expense
01 低值易耗品low value articles
02 预付保险prepaid insurance
03 预付租金prepaid rent
1401 长期股权投资Long-term equity investments
01 股票投资stock investment
01 投资成本cost of investment
02 损益调整adjustment for income
03 股权投资差额variance of investment
04 股权投资准备provision for investment
02 其他股权投资others
01 投资成本cost of investment
02 损益调整adjustment for income
03 股权投资差额variance of investment
04 股权投资准备provision for investment
1402 长期债权投资Long-term debt investments
01 债券投资bond investment
01 面值book value
02 溢价in excess of par
03 折价discout
04 利息interest
02 其他债券投资other bond investent
01 面值book value
02 溢价in excess of par
03 折价discout
04 利息interest
1421 长期投资减值准备Provision for long term investment impairment 01 长期股权投资Long-term equity investments
01 股票投资stock investment
02 其他股权投资other equity investments
02 长期债权投资Long-term debt investments
01 债券投资bond investment
02 其他债券投资other bond investent
1431 委托贷款consigned loan
1501 固定资产fixed asset
01 房屋及建筑物Buildings
02 存储设施storage
03 运输设备Transportion vehicles
04 机器设备Machinery and equipment
05 办公设备office equipment
06 电子设备Electronics equipment
07 仪器/仪表
1502 累计折旧accumulated depreciation
01 房屋及建筑物Buildings
02 存储设备storage equipment
03 运输设备Transportion vehicles
04 机器设备Machinery and equipment
05 办公设备office equipment
06 电子设备Electronics equipment
07 仪器/仪表
1505 固定资产减值准备provision for fixed asset impairment
1601 工程物资Coostruction supplies
01 专用材料special materials
02 专用设备specialequipment
03 为生产准备的工具及器具facility prepared for production
1603 在建工程construction work in process
01 建筑工程Expenditure on construction work
02 安装工程Expenditure on installations work
03 在安装设备Payment to contractor in advance
1605 在建工程减值准备Provision forconstruction work in process impairment
01 建筑工程Expenditure on construction work
02 安装工程Expenditure on installations work
03 在安装设备Payment to contractor in advance
1701 固定资产清理clearance of fixed asset（Fixed assets pending disposal）1801 无形资产intangible asset
01 土地使用权Land occupancy right
02 sap系统sap system
03 计算机软件computer software
1805 无形资产减值准备allowance for intangibel assets
01 土地使用权usefruct for land
02 sap系统sap system
03 计算机软件computer software
99 其他oterhs
1815 未确认融资费用Uncertained finance expense
1901 长期待摊费用Long-term prepaid assets
1911 待处理财产损溢
01 待处理流动资产损溢
02 待处理固定资产损溢
2101 短期借款short term load
01 抵押借款loan in maotagae
02 担保借款loan in assurance
03 信用借款loan in credt
2105 应付短期债券short term bond
01 面值book value
02 利息intrest
1218 内部应付款internal accouts receivable
2111 应付票据n0te payable
211101 银行承兑bank acceptance
211102 商业承兑trade acceptance
2120 专项应付帐款special account payable
2121 应付账款account payable
1 集团内部单位inside
2 集团外部outside
2131 预收账款Accounts advanced from customers
1 集团内部单位inside
2 集团外部outside
2141 代销商品款
2151 应付工资Accrued payroll
01 基本工资basic salary
02 奖金bonuse
03 补贴allowance
04 加班费call-back pay
99 其他others
2153 应付福利费Welfare benefits payable
01 提取部分
02 福利人员及医药费
03 职工困难
99 其他
2155 应付利息interest apybale
2161 应付股利Dividends payable
2171 应交税金Taxes payable
217101 应交增值税value added tax payable
21710101 进项税额VAT on purchase
2171010101 税率17％
2171010102 税率13％
2171010103 税率7％
21710102
21710103 已交税金VAT paid
21710104 减免税款VATreduced and exempted
21710105 出口抵减内销产品应纳税额VAT payable on domestic sales offset against VAT on purchase for export sales
21710106 转出未交增值税Transfer out overpaid VAT
21710107 转出多交增值税Transfer out unpaid VAT
21710108 出口退税VAT refund for exported goods
21710109 进项税额转出Transfer out unpaid VAT
21710110 销项税额VAT on sales
01 非保税
02 保税
217102 未交增值税unpayed value added tax
217103 应交营业税sale tax payable
217104 应交所得税income tax payable
217105 应交房产税Urbanrealestatetax payable
217106 应交土地使用税
217107 应交城建税
217108 应交车船使用税Vehiclandvesselusagelicencepaltetax payable 217109 应交个人所得税personale income tax payable
217110 应交印花税Stamp tax payable
217111 进口关税Import customs duty payable
2176 其他应交款
01 教育经费education expense
02 提围费
2181 其他应付款other payables
218101 工会经费trad union expense
218102 代扣代缴
01 代扣代缴公积金
02 代扣代缴社保费
03 代扣代缴个人所得税
2191 预提费用Accrued expenses
01 修理费repairment expense
2201 待转资产价值
2205 递延收益deferred income
2211 预计负债Provisions for foreseeable liabilities
2301 长期借款long term loan
230101 抵押借款loan in maotagae
23010101 本金book value
23010102 利息interest
230102 信用借款loan in credt
23010201 本金book value
23010202 利息interest
230103 担保借款loan in assurance
23010301 本金book value
23010302 利息interest
230104 其他others
2311 应付债券bond payable
2321 长期应付款Payables due after one year
2331 专项应付款Govermment grants payable
2341 递延税款Deferred tax
2351 其他负债oterh debt
3101 股本(实收资本）Registered capital
01 中方投资Chinese investment
01 小虎岛公司xiaohudao company
02 外方投资Foreign investment
01 泰山集团TITAN Group
3103 已归还投资xiaohudao company
01 中方投资Chinese investment
01 XX公司Investments returned
02 外方投资Foreign investment
01 XX集团XX Group
3111 资本公积Capital surplus
01 资本（或股本）溢价capital in excess of par
02 接受捐赠非现金资产准备donated non－cash assent
03 接受现金捐赠donated cash
04 股权投资准备provision for quity investment
05 拨款转入transfer in
99 其他资本公积others
3121 盈余公积Surplus reserve
01 法定盈余公积Statutory surplus reserve
02 任意盈余公积Discretionary surplus reserve
03 员工奖励及福利基金Staff and workers'bonus and salfare
04 储备基金Reserve fund
05 企业发展基金Enterprise expansion fund
3131 本年利润current year profit（annual profit）
3141 利润分配distributed profit
01 未分配利润Undistributed profit
02 计提法定盈余公积Statutory surplus reserve
03 计提任意盈余公积Discretionary surplus reserve
04 计提员工奖励及福利基金Staff and workers'bonus and salfare
05 计提储备基金Reserve fund
06 计提企业发展基金Enterprise expansion fund
07 利润归还投资Profits capitalised on return of investment
99 应付利润profit payable
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