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中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 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 receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 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 contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 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 payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 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 investments1329 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 equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments 1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments 1619 累积折耗-天然资源accumulated depletion - natural resources 17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within on e year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to re lated parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax 2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity invest ments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity inve stments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market 753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories 7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments 9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment 912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments 9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income 9411 少数股权净利minority interest incom。
一、资产类11001 库存现金 cash on hand21002 银行存款 bank deposit51015 其他货币资金 other monetary capital91101 交易性金融资产 transaction monetary assets111121应收票据 notes receivable121122应收账款 account receivable131123预付账款 account prepaid141131应收股利 dividend receivable151132应收利息 accrued interest receivable211231其他应收款 accounts receivable-others221241坏账准备 had debts reserve281401材料采购 procurement of materials291402在途物资 materials in transit301403原材料 raw materials321406库存商品 commodity stocks331407发出商品 goods in transit361412包装物及低值易耗品 wrappage and low value and easily wornoutarticles421461存货跌价准备 reserve against stock price declining 451521持有至到期投资 hold investment due461522持有至到期投资减值准备 hold investment due reduction reserve471523可供出售金融资产 financial assets available for sale481524长期股权投资 long-term stock ownership investment 491525长期股权投资减值准备 long-term stock ownership investment reduction reserve501526投资性房地产 investment realeastate511531长期应收款 long-term account receivable521541未实现融资收益 unrealized financing income541601固定资产 permanent assets551602累计折旧 accumulated depreciation561603固定资产减值准备permanent assets reduction reserve571604在建工程 construction in process581605工程物资 engineer material591606固定资产清理 disposal of fixed assets601611融资租赁资产租赁专用 financial leasing assets exclusively for leasing611612未担保余值租赁专用 unguaranteed residual value exclusively for leasing621621生产性生物资产农业专用 productive living assets exclusively for agriculture631622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 641623公益性生物资产农业专用 non-profit living assets exclusively for agriculture651631油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation661632累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation671701无形资产 intangible assets681702累计摊销 accumulated amortization691703无形资产减值准备 intangible assets reduction reserve701711商誉 business reputation711801长期待摊费用 long-term deferred expenses721811递延所得税资产 deferred income tax assets731901待处理财产损溢 waiting assets profit and loss二、负债类 debt group742001短期借款 short-term loan812101交易性金融负债 transaction financial liabilities 832201应付票据 notes payable842202应付账款 account payable852205预收账款 item received inadvance862211应付职工薪酬 employee pay payable872221应交税费 tax payable882231应付股利 dividend payable892232应付利息 interest payable902241其他应付款 other account payable982411预计负债 estimated liabilities992501递延收益 deferred income1002601长期借款 money borrowed for long term1012602长期债券 long-term bond1062801长期应付款 long-term account payable1072802未确认融资费用 unacknowledged financial charges 1082811专项应付款 special accounts payable1092901递延所得税负债 deferred income tax liabilities 三、共同类1123101衍生工具 derivative tool1133201套期工具 arbitrage tool1143202被套期项目 arbitrage project四、所有者权益类1154001实收资本 paid-up capital1164002资本公积 contributed surplus1174101盈余公积 earned surplus1194103本年利润 profit for the current year1204104利润分配 allocation of profits1214201库存股 treasury stock五、成本类1225001生产成本 production cost1235101制造费用 cost of production1245201劳务成本 service cost1255301研发支出 research and development expenditures1265401工程施工建造承包商专用 engineering construction exclusively forconstruction contractor1275402工程结算建造承包商专用 engineering settlement exclusively for construction contractor1285403机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类1296001主营业务收入 main business income1306011利息收入金融共用 interest income financial sharing1356051其他业务收入 other business income1366061汇兑损益金融专用 exchange gain or loss exclusively for finance1376101公允价值变动损益 sound value flexible loss and profit1386111投资收益 income on investment1426301营业外收入 nonrevenue receipt1436401主营业务成本 main business cost1446402其他业务支出 other business expense1456405营业税金及附加 business tariff and annex1466411利息支出金融共用 interest expense financial sharing1556601销售费用 marketing cost1566602管理费用 managing cost1576603财务费用 financial cost1586604勘探费用 exploration expense1596701资产减值损失 loss from asset devaluation1606711营业外支出 nonoperating expense1616801所得税 income tax1626901以前年度损益调整 prior year profit and loss adjustment。
会计科目中英文1. 会计科目的定义会计科目是指按照会计事项性质和经济业务的特点将企业的各项经济业务归集、分类、计量和记录的基本单位。
会计科目是会计科目表的组成部分，也是会计核算的基础。
2. 会计科目的分类根据会计科目的性质和内容，会计科目可以分为资产类科目、负债类科目、所有者权益类科目、成本类科目、损益类科目等。
2.1 资产类科目资产类科目是指反映企业所有的货币资金、流动资产、固定资产等的科目，主要记录企业的资产负债状况。
常见的资产类科目包括：•现金•银行存款•应收账款•存货•固定资产2.2 负债类科目负债类科目是指反映企业的各种债务和应付款项的科目，主要记录企业的债务状况。
常见的负债类科目包括：•应付账款•预收账款•应付工资•应付税款•长期负债2.3 所有者权益类科目所有者权益类科目是指反映企业的所有者权益变动情况的科目，主要记录企业的所有者投入和提取资金、利润分配等情况。
常见的所有者权益类科目包括：•资本•盈余公积•未分配利润•净利润2.4 成本类科目成本类科目是指反映企业各种成本和费用的科目，主要用于计量和核算企业生产和经营活动中的成本。
常见的成本类科目包括：•原材料成本•人工成本•办公费用•销售费用2.5 损益类科目损益类科目是指反映企业收入、费用和利润的科目，主要用于计量和核算企业的经营成果。
常见的损益类科目包括：•营业收入•销售成本•营业费用•管理费用•税费3. 会计科目的命名规则会计科目的命名应遵循一定的规则，以确保科目的命名规范和统一。
一般而言，会计科目的命名规则包括科目代码、科目名称和科目类别。
科目代码是对会计科目进行编号的一种方式，通常采用数字来表示。
科目代码可以根据科目的分类和级别进行编排，以便于科目的快速查找和识别。
3.2 科目名称科目名称是对会计科目进行描述和命名的文字，应能准确反映科目的内容和特征。
科目名称一般使用中文或英文来表示，也可以同时使用中英文对照。
科目类别是对会计科目进行分类的方式，一般根据科目的性质和用途进行分类。
会计科目中英文对照表介绍在会计领域中，会计科目是记录和分类经济事项的基本单位。
会计科目一般包括科目编码、科目名称以及科目的英文对照。
科目编码是用于唯一标识每个科目，在不同的国家和地区可能有不同的编码规则。
科目名称用于描述科目的性质和范围。
而科目的英文对照则在国际贸易和跨国公司间的会计交流中发挥着重要的作用。
本文档将提供一个包含常见会计科目的中英文对照表，帮助读者在进行会计相关工作时更好地理解和运用会计科目。
会计科目中英文对照表科目编码中文科目名称英文科目名称1001 流动资产Current assets1002 非流动资产Non-current assets 2001 流动负债Current liabilities 2002 非流动负债Non-current liabilities3001 所有者权益Owner’s equity 4001 营业收入Operating revenue 5001 营业成本Operating expenses 6001 税前利润Profit before tax 7001 净利润Net profit8001 现金流量表Cash flow statement 9001 资产负债表Balance sheet 10001 利润表Income statement科目解析流动资产 (Current assets)流动资产指的是企业在经营过程中短期内能够转化为现金或者在一年内使用的资产。
常见的流动资产包括现金、应收账款、存货等。
流动资产的增减反映了企业的经营活动和财务状况。
非流动资产 (Non-current assets)非流动资产指的是企业在经营过程中长期内使用的资产，无法迅速转化为现金。
常见的非流动资产包括固定资产、无形资产、长期投资等。
非流动资产的增减体现了企业在长期内的投资决策和资本运作。
流动负债 (Current liabilities)流动负债指的是企业在经营过程中应于一年内偿还的债务。
中英文财务报表词语对照表一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时刻点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流淌资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期托付贷款Entrusted loan receivable due within one y ear减：一年内到期托付贷款减值预备Less: Impairment for Entruste d loan receivable due within one year减：短期投资跌价预备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账预备Less: Bad debt provision for Account rec eivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账预备Less: Bad debt provision for Other rec eivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价预备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due withi n one year一年内到期的应收融资租赁款Finance lease receivables due with in one year其他流淌资产Other current assets流淌资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment托付贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值预备Less: Impairment for long-term equit y investment减：长期债权投资减值预备Less: Impairment for long-term debt investment减：托付贷款减值预备Less: Provision for entrusted loan receiva ble长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值预备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值预备Less: Impairment for construction in prog ress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值预备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residua l values融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者(或股东)权益Liability & Equity流淌负债Current liability短期借款Short-term loans应对票据Notes payable应对账款Accounts payable已结算尚未完工款预收账款Advance from customers应对工资Payroll payable应对福利费Welfare payable应对股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应对款Other payable预提费用Accrued Expense估量负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流淌负债Other current liability流淌负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应对债券Bonds payable长期应对款Long-term payable专项应对款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益(或股东权益) Owners’Equity实收资本(或股本) Paid in capital减;已归还投资Less: Capital redemption实收资本(或股本)净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资缺失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者(或股东)权益合计Total Equity负债及所有者(或股东)权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润(亏损以“—”填列) Gross Profit ( - means lo ss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense治理费用G&A expense财务费用Finance expense三、营业利润(亏损以“—”填列) Profit from operation ( - means los s)加：投资收益(亏损以“—”填列) Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额(亏损总额以“—”填列) Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资缺失Add: Unrealised investment losses五、净利润(净亏损以“—”填列) Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus r eserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and w elfare fund提取储备基金Appropriation of reserve fund提取企业进展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners distribution减：应对优先股股利Less: Appropriation of preference shares di vidend提取任意盈余公积Appropriation of discretionary surplus reserve应对一般股股利Appropriation of ordinary shares dividend转作资本(或股本)的一般股股利Transfer from ordinary shares di vidend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1. 出售、处置部门或被投资单位收益Gains on disposal of opera ting divisions or investments2. 自然灾难发生缺失Losses from natural disaster3. 会计政策变更增加(或减少)利润总额Increase (decrease) in pr ofit due to changes in accounting policies4. 会计估量变更增加(或减少)利润总额Increase (decrease) in pr ofit due to changes in accounting estimates5. 债务重组缺失Losses from debt restructuring。
a plant ledge 厂厂分类账a rule of thumb 拇指法则，经验规律accelerated depreciation method 加速折旧法Accounting Principles Board 会计原则委员会accounting control 会计控制accounting cycle 会计循环accounting entity 会计实体accounting equation 会计方程式accounting period 会计期间accrual basis 权责发生制accruals 应计项目accrued expense/revenue 应计费用/收入acquire 并购acquisition 取得adjusting procedure 调整程序administrative control 管理控制administrative expense 管理费用advance 预付款advice slip 通知单affiliated companies 关联公司aggregate 合计的aging schedule 账龄分析表align调准，使成一线allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的American Institute of Certifiedamortization 摊销annual interest rate 年利率apportion 分配，摊配appropriation 分拨approve 批准arrearage 拖欠款assets turnover 资产周转率assignment of responsibility 分派责任attorney's fee 律师费attribute 属性authorized stock 额定股本average collection period 平均收账期average/historical exchange rate平均/历史汇率bad debts expense 坏账费用（票据）bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单bearer 持票人betterment 改良bid and offer price 买入卖出价book value 账面价值calendar year 日历年度calendar-year 日历年度capital contributed 实收资本capital contribution 资本投入capital raising capability 筹集资本的能力carrying value 置存价值cash basis 收付实现制cash budget 现金预算cash dividend 现金股利cash on delivery 库存现金cash receipts/disbursementsjournal 现金收入/支出日记账casualty loss 事故损失catastrophic 大灾难的certified public accountants 注册会计师check register 支票登记簿check stub 支票存根classification and sorting 分类整理closing procedure 结账程序common stock 普通股competent personnel 称职的人员complex capital structure 复杂资本结构conservative 稳健的constructed assets 建造资产contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户convertibility into cash 可兑换性convertible debt 可转换债券convertible preferred stock 可转换优先股correction of prior periodinventory error 前期盘存差错订正cost of goods available for sale可供销售的商品成本cost structure 成本结构cost-profit data 成本效益数据cost-to-retail price percentage 成本对零售价比率count decree 法庭判决credit memo 贷项通知单，贷记通知单credit standing 信用地位credit term 赊账条件cumulative balance 累计余额current fair value 现时公允价值current rate method 现行汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作custody 保管customary matters 惯常业务debenture bonds 信用公司债debit memo 借项通知单debtor 债务人deferrals 递延项目deferred credit 延期贷项denominate 标价depletion 折耗depreciation asset 应折旧资产design costs 设计成本deterioration 自然损坏direct write-off method 直接销账法direct/indirect quote 直接/间接标价法discount 贴现discount on note payable 应付票据贴现dishonor 拒付dispose 处置，清理disposition data 清理数据dividend payout ratio 股利支付率dividend yield 股利获取率double-declining-balance method 双倍递减余额法double-entry bookkeeping system 复式记账法draft 汇票draw up 开立票据earnings per share of common stock 普通股每股收益额effective interest method 实际利息法elapse （时间）过去endorsement 背书enter contract 缔结契约enumerate 列举equity ratio 权益比率equivalent 同等的error correction 错误订正estate 不动产estimating inventories 估计存活的毛利法excess of par value over amount paid 面值超过缴入资本的部分exclusive privilege 专有权利expenditure 权益的做法extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目F.O.B. destination 目的地交货，到达站交货F.O.H .shipping point 发运地交货face value 面值factor 代替fair value 公允价值feasible 行得通的federal income tax withholdingpayable 应付预扣联邦所得税Federal Insurance ContributionsActs 联邦社会保险税法Federal Unemployment Tax Act联邦失业税法federal unemployment tax payable应付联邦失业税financial executives 财务经理financial income and expense 财务收益和费用financing activities 筹资活动fiscal year 财务年度fist-in, fist-out 先进先出法flow of costs 成本流动flow of goods 商品流动footing 总额forward exchange gains or losses期汇合同fraction/numerator/denominator分数/分子/分母freight collect 货到收运费freight prepaid 运费预付fully diluted earnings per share每股完全稀释收益额gain on sale of fixed assets 固定资产出售利得gauge 评估general journal 普通日记账going concern 持续经营gross profit on sales 销售毛利holder 持票人hospital insurance premiums payable 应付医疗保险费immune 免受影响的impart economic data 披露经济数据imprest 预付的，定额备用的in the final analysis 归根到底，总之income tax reporting 所得税申报individual employee earningsrecords 雇员个人工薪纪录information return 资料申报单intangible assets 无形资产interest allowance 利息补贴interest bearer 计息的interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查inventory coverage 利益保障范围inventory procedure 盘存程序inventory turnover 存货周转率investing activities 投资活动invoice register 发票登记簿IOU 借据irregulation 不正当行为issued stock 已发行股本journalize做分录leasehold 租赁权legal jurisdictions 法定管辖范围legal restrictions 法律约束limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力list of checks 支票目录loss from doubtful accounts 疑/呆帐损失loss from uncollectible accounts坏账损失lubrication 加润滑油maintenance 维修market value 市场价值maturity date 到期日measuring unit 计量单位memoranda 备忘录misappropriation 挪用miscellaneous expense 杂项费用monetary assets and liabilities货币性资产与负债monetary-nonmonetary method货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司normal rate of return 正常盈利率negotiable 可流通的nominal interest rate 名义利率nontaxable entity 非纳税主体note receivable discounted 应收票据贴现NSF 存款不足obsolescence 过时on demand （票据）即期（支付）one-transaction perspective 单项交易观点open accounts 往来帐户operating activities 经营活动operating performance 经营业绩organization costs 开办费outside entity 外部实体outstanding check 未兑付支票outstanding stock 外发股本overdraft 透支overdrew 透支overtime pay 加班工资paid-in capital from treasury stock 出售库存股份缴入资本paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本par value 面值participating stock 参与分配的优先权pay envelope 工薪带pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税perforate 穿孔于periodic inventory system 定期盘存制perishable 易腐坏的perpetual inventory system 永续盘存制physical inventory counts 实物盘点plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额post-closing trial balance 结账后试算表postdated check 远期支票posting reference 过账记号pound sterling 英镑preferred stock 优先股preferred dividend coverage 优先股利保障范围premium 溢价price-earning ratio 市盈率primary earnings per share 每股原先收益额proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力promissory note 本票，期票property 动产property tax payable 应付财产税prospective 预期的，未来的protest fee 拒付证书费Public Accountants 美国注册会计师协会purchase invoice 购货发票purchase order 订货单purchase requisition 请购单quick ratio 速动比率rate of inflation 通货膨胀率rate of return on commonstockholders' equity 普通股股东权益收益率rate of return 报酬率realty agency 房地产经纪人（房地产，不动产）receiving report 收货单recognization value 确认价值recognize an impairment loss 确认减值损失（消弱、损失）reconciliation method 调节法（reconcile调节）record of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率regulation and supervision 法规与监督remarks 备注remit 汇款，付款replenishment 补充residual 剩余的retrieval 追溯returned item 退回项目reversing entry 转会分录routine transfers 正式转让salary allowance 薪金补贴sales on credit terms 赊销salvage value 残值savings bonds deductions payable应付购买储蓄债券扣款scrutiny 仔细检查secured bonds 有担保债券security exchange 证券交易所segregate 分开selling expense 销售费用semiannually 半年的separate legal entity独立法律主体separation of accountability 会计责任sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spot/closing/current/cross rate即期/期末/现时/套算汇率state unemployment tax payable 州失业税补贴stated value 设定价值statement of cash flow 现金流量表Statement of Financial Accounting Standard 财务会计准则公告statement of owners' equity 业主权益表stock dividend 股票股利stock dividend to be issued 待发行股票股利stock option 股票期权stock warrants 认股权straight-line method 直线法strata 层，级style-affected 受式样影响的subdivision 分支subscription 预定subsidiary 子公司subsidiary ledger 辅助分类账sum-of-the-year's-digits method 年数总和法sundry accruals 其他应计费用sundry item 其他项目surpluses/deficits 顺差/逆差susceptible 易受影响的tax returns 纳税申报单treasury stock 库存股本temporal method 时间量度法temporary accounts 临时性账户the gross profit method of transaction 交易，会计事项transferability of ownership 股权转让translation gains and losses 折算损益two-column account 两栏式账户uncollectible accounts expense 坏账费用（账款）undistributed earnings 未分配收益Unit form Limited Partnership Act统一有限合伙法units-of-production method 产量法verification 验证voucher register 应付凭单登记簿voucher system 应付凭单制wage-bracket table 工资-税级表warrant 使有理由weighted average 加权平均withhold 预扣without recourse 无追索权A部AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable agingschedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collectionperiod 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of CertifiedPublic Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable应收账款转让associated company 联属公司,附属公司Association of GovernmentAccounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本B部back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品C部CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow tocapital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalentcoefficient 确定等值系数certificate of capitalverification 验资证明书certificate of deposit 存款单certificate of incorporation公司登记执照,公司注册证书certificate of indebtedness借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners注册财务计划师certified financial statement已审核财务报表,已审核会计报表certified information systemauditor 注册信息系统审计师。
常用会计科目表解释--科目解注（一）资产类(资产、材料、准备、投资、工程）1001库存现金：是核算企业现金（备用金）增减变动情况和结余的科目；按币种设置明细账，由出纳员记账，且必须设置库存现金日记账。
1002银行存款：是核算企业银行存款账户增减变动情况和结余的科目；按不同银行账户设置明细账，由出纳员记账，且必须设置银行存款日记账。
1012其他货币资金：是核算银行汇票存款、银行本票存款、信用卡存款、信用证等其他货币资金的科目。
1101交易性金融资产：是核算企业对外进行的具有交易性（赚取差价）为目的股权、债券、基金等短期投资性科目。
1121应收票据：是核算企业因销售商品，提供劳务，向客户收取的商业汇票（包括商业承兑汇票、银行承兑汇票）；按照票据总类设置明细账。
1122应收账款：是核算因销售商品提供劳务而应收未收的款项，按债务人名称设置明细科目。
1123预付账款：是核算企业因采购货物或接受劳务以及其他原因，按合同规定预付的款项，按供货方的名称或预付费用的种类设置明细科目。
1221其他应收款：是核算企业除了应收票据、应收账款以外的其他应收、暂付的款项，包括：预支差旅费、支付押金和应收租金等。
1231坏账准备：是应收账款的备抵账户。
1402在途物资：核算企业购入材料物质，但尚未运达企业或未验收入库，按材料物资的品名、种类设置明细账。
1403原材料：是核算企业库存材料物资的收、发、存情况的账户，按材料物资的品名、种类设置明细账。
1405库存商品：是核算企业库存产成品或商品的收、发、存情况的账户，按产品或商品品种、规格设置明细账。
1511长期股权投资：是核算企业对外进行的股权性质的投资，期限在一年以上。
1601固定资产：是核算企业固定资产的增减、变化情况的账户。
该账户反映的是原价，也就是原始价值。
产的备抵账户。
（固定资产－累计折旧＝固定资产净值）1604在建工程：是核算企业自行建造或安装固定资产过程中的建造安装成本科目。
流动资产：CURRENT ASSETS:货币资金Cash结算备付金Provision of settlement fund拆出资金Funds lent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应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivable买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw material库存商品Stock goods一年内到期的非流动资产Non-current assets maturing within one year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发放贷款及垫款Loans and payments on behalf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 real estates固定资产原价Fixed assets original cost减：累计折旧Less:Accumulated depreciation固定资产净值Fixed assets--net value减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额Fixed assets--net book value在建工程Construction in progress工程物资Construction supplies固定资产清理Fixed assets pending disposal生产性生物资产Bearer biological assets油气资产Oil and natural gas assets无形资产Intangibel assets开发支出Research and development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets其中：特准储备物资Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Advances from customers卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including:Accrued payroll应付福利费Welfare benefits payable其中：职工奖励及福利基金Including:Staff and workers' bonus and selfare应交税费Taxes and surcharges payable其中：应交税金Including:Taxes payable应付利息Interests payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liablities流动负债合计TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券Debentures payable长期应付款Long-term payables专项应付款Specific payable预计负债Accrued liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liablities其中：特准储备基金Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES:负债合计TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本National capital集体资本Collective capital法人资本Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen's capital减：已归还投资Less:Returned investment实收资本（或股本）净额Registered capital--net book value资本公积Capital surplus减：库存股Treasury stock专项储备Special reserve盈余公积Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金Discretionary accumulation储备基金Reserved funds企业发展基金Enterprise expension funds利润归还投资Profits capitalised on retum of investments 一般风险准备Provision for normal risks未分配利润Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total owners' equity belongs to parent company少数股东权益Minority interest所有者权益合计TOTAL OWNERS' EQUITY负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入OVERALL SALES其中：营业收入Including:Sales from operations其中：主营业务收入Including:sales of main operations其他业务收入Income from other operations利息收入Interest income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本OVERALL COSTS其中：营业成本Including: Cost of operations其中：主营业务成本Including:Cost of main operations其他业务成本cost of other operations利息支出Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Sales tax and additions销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出Interest expense利息收入Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with "-")投资收益（损失以“-”号填列）Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates (loss expressed with "-")汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with "-")三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange ofnon-monetary assets政府补助Government grant income债务重组利得Gains from debt restructuring 减：营业外支出Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange ofnon-monetary assets债务重组损失Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT (LOSS EXPRESSED WITH "-")归属于母公司所有者的净利润Net profit belonging to parent company 少数股东损益Minority interest六、每股收益：EARNINGS PER SHARE (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益OTHER CONSOLIDATED INCOME八、综合收益总额TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入Including overall sales:Sales income of export products营业总成本中：出口产品销售成本Including overall costs:Sales cost of export products。
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 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Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩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Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Withholding Tax Form （代扣所得税表）English Language Word or Term Chinese Language Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Y uan 人民币元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》第九条的规定，制定本表，扣缴义务人应将本月扣缴的税款在次月七日内缴入国库，并向当地税务机关报送本表。
会计科目中英对照大全财务报表资产负债表the statement of financial position 利润表the statement of comprehensive income现金流量表cashflow statement所有者权益变动表the movement of equity’s fund一级科目二级科目三级科目四级科目代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 流动资产current assets11~ 13 一年内到期的流动资产current assets falling due within one year11~14 非流动资产Non-current assets111 货币资金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds 1113 银行存款banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 交易性金融资产tradable financial assets113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notesreceivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款bad debts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1186 应收利息interest receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款bad debts - other receivables1190 应收股利dividend receviables121~122 存货inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods 1223 副产品by-products1224 在制品working in process1225 委外加工working in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses 126 预付款项prepayments1261 预付货款prepayment for purchases 1268 其它预付款项other prepayments128~129 其它流动资产other current assets 1281 进项税额V AT paid ( or input tax) 1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others 1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund 1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产fixed asset141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物provision for provision for accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物provision for provision for accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具provision for provision for accumulated depreciation - machinery1450 固定资产清理disposal of fixed assets 151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产provision for provision for accumulated depreciation - leased assets152 租赁权益改良leasehold improvements 1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良provision for accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress 1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产provision for accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost 176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements 1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent 1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others 1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产provision foraccumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits 188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other189 可供出售金融资产available for sale financial assets190 持有至到期投资held-for-maturity investments191 投资性房地产investment property192 在建工程long-term contract193 工程物资material held for construction of fixed assets194 长期待摊费用long-term deferred expense 2 负债liabilities21~ 22 流动负债current liabilities21~23 非流动负债non-current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - relatedparties2138 其它应付票据other notes payable214 应付帐款accounts payable2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable 217 应付费用accrued expenses2171 应付职工薪酬accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forwardexchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment 2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance 2268 其它预收款other advance receipts228~229 其它流动负债other current liabilities 2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account 2294 同业往来current account with others 2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付债券bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loan2321 长期银行借款long-term loan - bank2324 长期借款-业主long-term loan - owners 2325 长期借款-员工long-term loan - employees2327 长期借款-关系人long-term loan - related parties2328 长期借款-其它long-term loan - other 233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付款long-term accounts payable 2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able 235 应计退休金负债accrued pension liabilities 2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities 2819 专项应付款accounts payable for specialized terms2820 预计负债provision for liabilities 286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 业主权益owners' equity31 资本capital311 实收资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock 3113 预收股本capital collected in advance 3114 待分配股票股利stock dividends to be distributed32 资本公积capital reserve321 股票溢价capital reserve in excess of par3211 普通股股票溢价capital reserve in excess of par- common stock3212 特别股股票溢价capital reserve in excess of par- preferred stock323 资产重估增值准备capital reserve from assets revaluation3231 资产重估增值准备capital reserve from assets revaluation324 处分资产溢价公积capital reserve from gain on disposal of assets3241 处分资产溢价公积capital reserve from gain on disposal of assets325 合并公积capital reserve from business combination3251 合并公积capital reserve frombusiness combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other capital reserve 3281 权益法长期股权投资资本公积capital reserve from investee under equity method3282 资本公积- 库存股票交易capital reserve - treasury stock trans-actions33 盈余公积earnings reserve331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve 3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve 335 未分配利润retained earnings (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments 3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库存股treasury stock351 库存股treasury stock3511 库存股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material 5133 进料退出material purchase returns 5134 进料折让material purchase allowances 514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization 5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare 5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制service costs561 劳务成本service costs5611 劳务成本service costs57 业务成本agency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts 6168 折旧depreciation expense6169 各项耗竭及摊提various amortization 6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare 6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts 6268 折旧depreciation expense6269 各项耗竭及摊提various amortization 6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare 6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization 6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare 6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income 712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal ofassets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income 7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory 7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses 751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investmentloss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets 7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages 7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它othernon-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss 93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
国际会计准则（1～41）中英⽂⽬录对照国际会计准则（1～41）中英⽂⽬录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现⾦流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重⼤差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表⽇后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、⼚场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收⼊》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance 《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费⽤》24.IAS24：Related Party Disclosures《IAS24——关联⽅披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对⼦公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions 《IAS30——银⾏和类似⾦融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——⾦融⼯具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终⽌经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——⽆形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——⾦融⼯具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中⽂版⽂件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中⽂版，国际会计准则在2008年做了更新，中⽂版不知道是否同步更新，这个对于会计从业⼈员的帮助很⼤，在⽹上找了很久中⽂版都是2003的⽼版本，不知道楼主上传的版本对我是否有⽤。
会计科目中英文对照6983519068流淌资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资—股票short-term investments - stock短期投资—短期票券short-term investments - short-term notes and bills短期投资—政府债券short-term investments - government bonds短期投资—受益凭证short-term investments - beneficiary certificates短期投资—公司债short-term investments - corporate bonds短期投资—其它short-term investments - other备抵短期投资跌价缺失allowance for reduction of short-term investment to market 应收票据notes receivable应收票据贴现discounted notes receivable应收票据—关系人notes receivable - related parties其它应收票据other notes receivable备抵呆帐—应收票据allowance for uncollectible accounts- notes receivable应收账款accounts receivable应收分期账款installment accounts receivable应收账款—关系人accounts receivable - related parties备抵呆帐—应收账款allowance for uncollectible accounts - accounts receivable 其它应收款other receivables应收远汇款forward exchange contract receivable应收远汇款—外币forward exchange contract receivable - foreign currencies 买卖远汇折价discount on forward ex-change contract名称英译应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款—关系人other receivables - related parties其它应收款—其它other receivables - other备抵呆帐—其它应收款allowance for uncollectible accounts - other receivables 存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价缺失allowance for reduction of inventory to market制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process - outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价缺失allowance for reduction of inventory to market 预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流淌资产other current assets名称英译进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others职员借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换缺失deferred foreign exchange losses业主(股东)往来owners'(stockholders') current account同业往来current account with others其它流淌资产—其它other current assets - other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion意外缺失预备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash surrender value of life insurance其它长期投资other long-term investments备抵长期投资跌价缺失allowance for excess of cost over market value of long-term investments固定资产property , plant, and equipment土地land土地—重估增值land - revaluation increments土地改良物land improvements名称英译土地改良物—重估增值land improvements - revaluation increments累积折旧—土地改良物accumulated depreciation - land improvements房屋及建物buildings房屋及建物—重估增值buildings -revaluation increments累积折旧—房屋及建物accumulated depreciation - buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具—重估增值machinery - revaluation increments累积折旧—机(器)具accumulated depreciation - machinery租赁资产leased assets累积折旧—租赁资产accumulated depreciation - leased assets租赁权益改良leasehold improvements累积折旧—租赁权益改良accumulated depreciation - leasehold improvements未完工程及预付购置设备款construction in progress and prepayments for equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, and equipment杂项固定资产—重估增值miscellaneous property, plant, and equipment – revaluation increments累积折旧—杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment递耗资产depletable assets天然资源natural resources天然资源—重估增值natural resources -revaluation increments累积折耗—天然资源accumulated depletion - natural resources无形资产intangible assets商标权trademarks专利权patents特许权franchise著作权copyright运算机软件computer software cost商誉goodwill名称英译开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets - other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties其它长期应收款项other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accountsand overdue receivables出租资产assets leased to others出租资产—重估增值assets leased to others - incremental value from revaluation累积折旧—出租资产accumulated depreciation - assets leased to others存出保证金refundable deposit杂项资产miscellaneous assets名称英译受限制存款certificate of deposit - restricted杂项资产—其它miscellaneous assets - other负债liabilities流淌负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款—业主short-term borrowings - owners短期借款—职员short-term borrowings - employees短期借款—关系人short-term borrowings- related parties短期借款—其它short-term borrowings - other应对短期票券short-term notes and bills payable应对商业本票commercial paper payable银行承兑汇票bank acceptance其它应对短期票券other short-term notes and bills payable应对短期票券折价discount on short-term notes and bills payable应对票据notes payable应对票据—关系人notes payable - related parties其它应对票据other notes payable应对帐款accounts payable应对帐款—关系人accounts payable - related parties应对所得税income tax payable应对费用accrued expenses应对薪工accrued payroll应对租金accrued rent payable应对利息accrued interest payable应对营业税accrued VAT payable应对税捐—其它accrued taxes payable- other其它应对费用other accrued expenses payable其它应对款other payables名称英译应对购入远汇款forward exchange contract payable应对远汇款—外币forward exchange contract payable - foreign currencies买卖远汇溢价premium on forward exchange contract应对土地房屋款payables on land and building purchased应对设备款payables on equipment其它应对款—关系人other payables - related parties应对股利dividend payable应对红利bonus payable应对董监事酬劳compensation payable to directors and supervisors其它应对款—其它other payables - other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周期内到期长期负债long-term liabilities -current portion一年或一营业周期内到期公司债corporate bonds payable - current portion一年或一营业周期内到期长期借款long-term loans payable - current portion一年或一营业周期内到期长期应对票据及款项long-term notes and accounts payable due within one year or oneoperating cycle一年或一营业周期内到期长期应对票据及款项-关系人long-term notes and accounts payables to related parties - current portion其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion其它流淌负债other current liabilities销项税额VAT received(or output tax)暂收款temporary receipts名称英译代收款receipts under custody估量售后服务/保固负债estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain业主(股东)往来owners' current account同业往来current account with others其它流淌负债-其它other current liabilities - others应对公司债corporate bonds payable应对公司债corporate bonds payable应对公司债溢(折)价premium(discount) on corporate bonds payable 长期借款long-term loans payable长期银行借款long-term loans payable - bank长期借款—业主long-term loans payable - owners长期借款—职员long-term loans payable - employees长期借款—关系人long-term loans payable - related parties长期借款—其它long-term loans payable - other长期应对票据及款项long-term notes and accounts payable长期应对票据long-term notes payable长期应对帐款long-term accounts pay-able长期应对租赁负债long-term capital lease liabilities长期应对票据及款项—关系人long-term notes and accounts payable - related parties 其它长期应对款项other long-term payables估量应对土地增值税accrued liabilities for land value increment tax估量应对土地增值税estimated accrued land value incremental tax pay-able 应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债—其它other long-term liabilities - other其它负债other liabilities递延负债deferred liabilities名称英译递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债—其它miscellaneous liabilities - other业主权益owners' equity资本（或股本）capital一般股股本capital - common stock专门股股本capital - preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par一般股股票溢价paid-in capital in excess of par- common stock专门股股票溢价paid-in capital in excess of par- preferred stock资产重估增值预备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal of assets合并公积capital surplus from business combination受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investee under equity method 资本公积—库藏股票交易additional paid-in capital - treasury stock trans-actions保留盈余(或累积亏损) retained earnings (accumulated deficit)法定盈余公积legal reserve专门盈余公积special reserve名称英译意外缺失预备contingency reserve改良扩充预备improvement and expansion reserve偿债预备special reserve for redemption of liabilities其它专门盈余公积other special reserve未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价缺失unrealized loss on market value decline of long-term equity investments累积换算调整数cumulative translation adjustment未认列为退休金成本之净缺失net loss not recognized as pension costs库藏股treasury stock少数股权minority interest营业收入operating revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货折让sales allowances劳务收入service revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入—其它other operating revenue- other营业成本operating costs销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货费用purchase expenses名称英译进货退出purchase returns进货折让charges on purchased merchandise 进料materials purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowances直截了当人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs业务成本agency costs其它营业成本other operating costs其它营业成本-其它other operating costs-other营业费用operating expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare名称英译佣金支出commission (expense)训练费training (expense)其它推销费用other selling expenses治理及总务费用general & administrative expenses 薪资支出payroll expense租金支出rent expense, rent呆帐缺失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization外销缺失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究进展费用research and development expense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它治理及总务费用other general and administrative expenses研究进展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense名称英译各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)其它研究进展费用other research and development expenses营业外收入及费用non-operating revenue and expenses, other income(expense)营业外收入non-operating revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equity method股利收入dividends income短期投资市价回升利益gain on market price recovery of short-term investment兑换利益foreign exchange gain处分投资收益gain on disposal of investments处分资产溢价收入gain on disposal of assets其它营业外收入other non-operating revenue捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income出售下脚及废料收入revenue from sale of scraps存货盘盈gain on physical inventory存货跌价回升利益gain from price recovery of inventory坏帐转回利益gain on reversal of bad debts其它营业外收入-其它o ther non-operating revenue- other items营业外费用non-operating expenses利息费用interest expense投资缺失investment loss权益法认列之投资缺失investment loss recog- nized under equity method短期投资未实现跌价缺失unrealized loss on reduction of short-term investments tomarket兑换缺失foreign exchange loss名称英译处分资产缺失loss on disposal of assets其它营业外费用other non-operating expenses停工缺失loss on work stoppages灾难缺失casualty loss存货盘损loss on physical inventory存货跌价及呆滞缺失loss for market price decline and obsolete and slow-moving inventories其它营业外费用-其它other non-operating expenses- other所得税费用(或利益) income tax expense (or benefit)非经常营业损益nonrecurring gain or loss停业部门损益gain(loss) from discontinued operations停业部门损益-停业前营业损益income(loss) from operations of discontinued segments 停业部门损益-处分损益gain(loss) from disposal of discontinued segments专门损益extraordinary gain or loss会计原则变动累积阻碍数cumulative effect of changes in accounting principles少数股权净利minority interest income。
