企业会计准则中英对照复习课程
企业会计准则08 号--资产减值(中英文对照)
企业会计准则第8 号—-资产减值Accounting Standard for Business Enterprises No. 8 - Impairment of Assets第一章总则Chapter I General Provisions第一条为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
Article 1 To standardize the confirmation and measurement of the impairment of assets，and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises – Basic Standards。
第二条资产减值，是指资产的可收回金额低于其账面价值。
Article 2 The term ”impairment of assets” refers to that the recoverable amount of assets is lower than its carrying value.本准则中的资产，除了特别规定外,包括单项资产和资产组。
The assets as mentioned in these standards shall include single item assets and group assets.资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。
The term "group assets " refers to a minimum combination of assets that may be recognized by an enterprise，by which the flow-in cash generated shall be generally independent of those by other assets or group assets。
企业会计准则中英文目录
企业会计准则中英文目录一、总则 (General Principles)1.目的、作用和依据 (Objective, Role and Basis)2.会计准则的层次体系 (Hierarchy of Accounting Standards)3.会计政策与会计估计 (Accounting Policies and Accounting Estimates)4.会计平衡与会计核算 (Accounting Balance and Accounting Recording)5.会计信息质量 (Quality of Accounting Information)6.会计报告 (Accounting Reporting)7.会计信息的披露 (Disclosure of Accounting Information)二、资产 (Assets)1.现金与现金等价物 (Cash and Cash Equivalents)2.应付票据与应收票据 (Notes Payable and Notes Receivable)3.银行存款 (Bank Deposits)4.应收账款 (Accounts Receivable)5.其他应付款 (Other Accounts Payable)6.存货 (Inventory)7.长期股权投资 (Long-term Equity Investment)8.固定资产 (Fixed Assets)9.无形资产 (Intangible Assets)10.长期应收款 (Long-term Receivables)11.投资性房地产 (Investment Property)12.生产性生物资产 (Productive Biological Assets)13.油气资产 (Oil and Gas Assets)三、负债 (Liabilities)2.应付利息 (Interest Payable)3.应付股利 (Dividends Payable)4.应付票据与应收票据 (Notes Payable and Notes Receivable)5.应计费用 (Accrued Expenses)6.长期借款 (Long-term Loans)7.应付账款 (Accounts Payable)8.其他应付款 (Other Accounts Payable)9.预计负债 (Provisions)10.长期负债 (Long-term Liabilities)11.租赁负债 (Lease Liabilities)12.金融负债和金融资产净值表 (Financial Liabilities and Net Asset Value of Financial Assets)四、所有者权益 (Equity)1.实收资本 (Paid-in Capital)2.其他各类股东权益 (Other Shareholders' Equity)3.盈余公积 (Surplus Reserve)4.未分配利润 (Undistributed Profits)5.专项储备 (Special Reserves)7.减少股本 (Reduction of Share Capital)8.外币货币报表 (Foreign Currency Financial Statements)五、收入 (Revenue)1.主营业务收入 (Main Operating Revenue)2.其他业务收入 (Other Operating Revenue)3.政府补助 (Government Grants)4.资本公积 (Capital Surplus)六、费用 (Expenses)1.销售费用 (Selling Expenses)2.管理费用 (Administrative Expenses)3.财务费用 (Financial Expenses)4.税费 (Taxes)5.其他费用 (Other Expenses)6.计提费用和资产减值准备 (Accruals and Asset Impairment Provisions)七、附注 (Appendix)1.一般附注 (General Appendix)2.财务责任附注 (Financial Responsibility Appendix)3.重要会计政策与会计估计附注 (Significant Accounting Policies and Estimates Appendix)4.重要交易与事件附注 (Significant Transactions and Events Appendix)5.重要法律事项附注 (Significant Legal Matters Appendix)6.全面收购会计处理和合并附注 (Full Acquisition Accounting Treatment and Merger Appendix)7.资产、负债和所有者权益变动情况附注 (Changes in Assets, Liabilities and Shareholders' Equity Appendix)8.指标说明附注 (Indicator Description Appendix)以上是企业会计准则的中英文目录，目录共涵盖了准则的主要内容，包括总则、资产、负债、所有者权益、收入、费用和附注等方面。
企业会计准则中英对照
企业会计准则中英对照Enterprise Accounting StandardsThe EAS framework consists of a general standard that provides basic guidelines for accounting practices, and specific standards that cover various aspects of financial reporting. The specific standards include topics such as revenue recognition, inventory valuation, fixed asset accounting, and lease accounting, among others.EAS的框架包括一个通用准则，为会计实践提供基本指南，以及涵盖财务报告各个方面的具体准则。
具体准则包括收入确认、库存计价、固定资产会计和租赁会计等课题。
EAS的一个关键原则是权责发生制会计，要求企业在收入实现时记录收入，在费用发生时记录费用，而不受现金收付的时间的影响。
这一原则确保财务报表能够及时准确地反映企业的经济活动。
In addition to the accrual basis of accounting, the EAS also emphasizes the importance of fair value measurement. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Enterprises are requiredto measure certain financial instruments at fair value to provide users of financial statements with more relevant and reliable information.除了权责发生制会计，EAS还强调公允价值计量的重要性。
企业会计准则2024中英对照
企业会计准则2024中英对照Enterprise Accounting Standards 2024Chapter 1: General Principles1.1 Purpose and Basis1.2 Scope of ApplicationThis standard is applicable to all enterprises engaged in production or business activities in the People's Republic of China. The specific accounting treatment shall be determined based on the nature and size of the enterprise.Chapter 2: Accounting Assumptions2.1 Going Concern AssumptionEnterprises are assumed to continue operating in the foreseeable future. Therefore, accounting records and financial statements should be prepared on the basis of this assumption.2.2 Accrual Basis AssumptionTransactions and events are recorded based on their economic substance and are recognized in the accounting records and financial statements when they occur, rather than when cash is received or paid.Chapter 3: Recognition and Measurement of Assets, Liabilities, and Equity3.1 Recognition of AssetsAn asset should be recognized if it is probable that future economic benefits associated with the asset will flow to the enterprise and the cost or value of the asset can be reliably measured.3.2 Recognition of LiabilitiesA liability should be recognized if it is probable that an outflow of economic benefits will be required to settle the obligation and the amount of the obligation can be reliably measured.3.3 Measurement of AssetsAssets should be initially measured at cost. Subsequently, assets should be measured at cost less accumulated depreciation, impairment loss, or fair value if the fair value is reliably measurable.3.4 Measurement of LiabilitiesLiabilities should be measured at the amount of proceeds received or receivable in exchange for the obligation. If the amount received or receivable is not fair value, the present value of the future cash outflows should be used as the measurement basis.4.1 Revenue RecognitionRevenue should be recognized when it is probable that future economic benefits will flow to the enterprise, and the amount of revenue can be reliably measured.4.2 Expense RecognitionExpenses should be recognized when it is probable that an outflow of economic benefits will be required to settle the related obligations and the amount of the expense can bereliably measured.Chapter 5: Presentation and Disclosure of Financial Statements5.1 Balance SheetThe balance sheet should present the financial position of the enterprise at a particular date, presenting assets, liabilities, and equity.5.3 Statement of Cash FlowsThe statement of cash flows should provide information about the cash flows of the enterprise during a particular period, classified into operating activities, investing activities, and financing activities.Chapter 6: Consolidated Financial Statements6.1 Consolidation PrinciplesConsolidated financial statements should be prepared when an enterprise has control over another entity or entities.6.2 Consolidation Procedures7.1 Acquisition Method7.2 Goodwill。
企业会计准则中英版
企业会计准则中英版企业会计准则是指对于企业会计核算和财务报告所制定的基本规则和规范。
它的主要目的是为了保证企业会计信息的真实性、完整性和透明度，为投资者、债权人、股东和其他相关利益者提供准确的财务信息，以便作出决策和评价企业财务状况的依据。
下面是企业会计准则中英版的主要内容。
第一章：总则这一章主要介绍了企业会计准则的基本原则和适用范围。
企业会计准则的基本原则包括真实性、公允性、连续性、谨慎性和稳定性。
它还规定了企业会计准则适用的范围，包括各类企业和各种经济业务的会计核算和财务报告。
第二章：会计要素和计量这一章主要介绍了企业会计中的基本要素和计量方法。
基本要素包括资产、负债、所有者权益、收入和费用。
计量方法包括历史成本法、公允价值法和现值法等。
这一章还对企业会计中的会计准则和计量方法进行了具体的解释和说明。
第三章：会计准则和政策这一章主要介绍了企业会计中的准则和政策。
准则是指会计核算和财务报告的基本规则和规范，包括会计制度、会计政策和会计方法等。
政策是指企业根据实际情况和需要所采用的会计操作方法和处理方式。
这一章还对企业在会计核算和财务报告中应遵循的规定和要求进行了详细的说明。
第四章：会计核算和财务报告这一章主要介绍了企业在会计核算和财务报告中的具体内容和要求。
它包括会计凭证和原始凭证的管理、会计科目和账簿的设立、会计期间和会计年度的确定、财务报表和报表分析等。
这一章还对企业在会计核算和财务报告中应遵循的原则和规定进行了详细的说明。
第五章：财务预测与决策这一章主要介绍了企业在财务预测和决策中所应遵循的原则和方法。
它包括财务预测和决策的基本概念和过程、预测模型和方法、风险评估和控制等。
这一章还对企业在财务预测和决策中所需要的信息和数据进行了详细的说明。
第六章：监管和合规这一章主要介绍了企业会计中的监管和合规事项。
它包括会计监管的基本原则和机构、会计审计的要求和程序、会计内部控制的建立和运作等。
这一章还对企业在会计监管和合规中所需要履行的责任和义务进行了详细的说明。
企业会计准则全流程英文版详解
企业会计准则全流程英文版详解The full process of enterprise accounting standards is a set of guidelines and rules that companies must follow when preparing and presenting their financial statements. These standards ensure that the financial information provided by companies is accurate, consistent, and comparable to the financial statements of other companies.The process begins with the identification andrecognition of financial transactions. Companies mustidentify all transactions that have a financial impact ontheir business and then apply the appropriate accounting treatment to these transactions. This may involve recording revenue, expenses, assets, liabilities, and equity in the company's financial records.Once the transactions have been identified and recognized, companies must then measure and quantify these transactions.This may involve valuing assets and liabilities, determining the amount of revenue and expenses to be recognized, and calculating the company's financial performance and position.After the transactions have been measured and quantified, companies must then classify and categorize them according to the appropriate accounting standards. This may involve categorizing expenses by function or nature, classifying assets as current or non-current, and grouping liabilities based on their maturity or source.Once the transactions have been identified, recognized, measured, quantified, and classified, companies must then present this information in their financial statements. The financial statements must include a balance sheet, income statement, statement of cash flows, and statement of changes in equity, all of which must be prepared in accordance with the relevant accounting standards.Finally, companies must disclose any additional information that is necessary to ensure that the financial statements are complete and accurate. This may involve providing notes to the financial statements, supplementary schedules, or other disclosures that provide additional context and explanation for the information presented in the financial statements. Overall, the process of enterprise accounting standards is essential for ensuring that companies provide transparent and reliable financial information to their stakeholders.。
企业会计准则 会计科目 英文版
企业会计准则会计科目英文版(中英文版)**Enterprise Accounting Standards: Accounting Subjects**In the realm of enterprise accounting, the establishment of standardized accounting subjects is of paramount importance.These subjects serve as the fundamental framework for categorizing and recording financial transactions, ensuring accuracy, transparency, and comparability in financial reporting.The following is an outline of the key accounting subjects in accordance with the enterprise accounting standards.1.Assets- Current Assets: Including cash, accounts receivable, inventory, and short-term investments.- Non-Current Assets: Comprising property, plant, and equipment, intangible assets, and long-term investments.2.Liabilities- Current Liabilities: Encompassing accounts payable, short-term loans, and accrued expenses.- Non-Current Liabilities: Including long-term loans, bonds payable, and deferred tax liabilities.3.Equity- Owner"s Equity: Reflecting the owner"s investment and retained- Minority Interest: Representing the portion of equity in subsidiaries not owned by the parent company.4.Revenue- Sales Revenue: Arising from the main operations of the enterprise.- Other Revenue: Including non-operating income such as interest and gains from the sale of assets.5.Expenses- Cost of Goods Sold: Relating to the production or purchase of goods sold.- Operating Expenses: Including salaries, rent, utilities, and marketing expenses.- Non-Operating Expenses: Comprising interest expenses and losses from the sale of assets.6.Gains and Losses- Gain or Loss on Disposal of Assets: Resulting from the sale or retirement of assets.- Unrealized Gains or Losses: Associated with changes in the fair value of certain financial instruments.7.Income Taxes- Current Tax Expense: Relating to taxes payable on current year"s- Deferred Tax Expense: Resulting from temporary differences between accounting and tax treatments.8.Other Comprehensive Income- Items of Other Comprehensive Income: Including foreign currency translation adjustments, gains or losses on available-for-sale financial assets, and certain pension adjustments.Adherence to these accounting subjects as per the enterprise accounting standards ensures that financial statements are prepared in a manner that is consistent, reliable, and informative for stakeholders.**企业会计准则：会计科目**在企业会计领域，建立标准化的会计科目至关重要。
新企业会计准则科目英文版.doc
消耗性生物资
37 1421
农业专用
产
Consumptive Biological Assets
38 1431
周转材料
建造承包商 专用
Revolving Materials
39 1441 贵金属
银行专用
Expensive Metals
40 1442 抵债资产 金融共用
Capital for Debt Payment
资产
Financial Assets Available for Sale
48 1524 长期股权投资
Long-term Equity Investment
长期股权投资 49 1525
减值准备
Reserve for Long-term Equity Investment Impairment
50 1526 投资性房地产
Due from Placements with Banks and Other 银行专用
Financial Institutions
5 1015 其他货币资金
Other Monetary Capital
6 1021 结算备付金 证券专用
Deposit Reservation for Balance
18 1222 应收分保账款 保险专用
Reinsurance Accounts Receivable
应收分保未到
19 1223
保险专用
期责任准备金
Receivable Deposit for Undue Duty of Reinsurance
应收分保保险
20 1224
保险专用 Receivable Deposit for Duty of Reinsurance
新企业会计准则科目英文版科目
1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable
118 其它应收款 other receivables
1213 在途商品 goods in transit
1219 备抵存货跌价损失 allowance for reduction of inventory to market
1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 长期投资 long-term investments
1321 长期股权投资 long-term equity investments
13 基金及长期投资 funds and long-term investments
131 基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1292 递延兑换损失 deferred foreign exchange losses
1293 业主(股东)往来 owners'(stockholders') current account
1294 同业往来 current account with others
企业会计准则第10号——企业年金基金-中英对照
Accounting Standard for Business Enterprises No. 10 - Enterprise Annuity Fund企业会计准则第10号——企业年金基金Chapter I General Provisions第一章总则Article 1 To standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements, these Standards are formulated in accordance with the Accounting Standard for Business Enterprises – Basic Standards.第一条为了规范企业年金基金的确认、计量和财务报表列报，根据《企业会计准则——基本准则》，制定本准则。
Article 2 The term "enterprise annuity fund" refers to fund raised by an enterprise in the light of the enterprise annuity plan and the supplementary endowment insurance fund raised by its operating income of investment.第二条企业年金基金，是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。
Article 3 The enterprise annuity funds shall be confirmed, measured and presented as independent accounting subjects.The entrusting party, entrusted party, trustee, account manager, investment manager and other subjects providing services for the management of enterprise annuity fund shall strictly distinguish the enterprise annuity fund and its fixed assets from other assets so as to ensure the safety of the enterprise annuity fund.第三条企业年金基金应当作为独立的会计主体进行确认、计量和列报。
企业会计准则中英对照
企业会计准则——基本准则Accounting Standard for Business Enterprises:Basic Standard第一章总则Chapter 1 General Provisions第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。
hina and Article 1 In accordance with The Accounting Law of the People’s Republic of C other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。
Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China.第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.第四条企业应当编制财务会计报告(又称财务报告，下同)。
企业会计准则中英文目录
企业会计准则中英文目录企业会计准则（英文：Accounting Standards for Business Enterprises，简称ASBE）是中国境内的企业会计领域的准则体系，主要适用于中国内地企业和境内注册的其他组织。
以下是企业会计准则的中英文目录。
一、总则1.目的和适用范围2.会计准则的层级结构和内容3.会计准则的制定和修订程序4.其他会计准则的适用二、计量基础和计量方法1.计量基础2.计量方法3.价值变动的处理4.可变现性和退化性的处理5.无形资产的计量方法6.财务工具三、资产1.资产的定义和分类2.计量基础和计量方法3.长期资产的会计处理4.低值易耗品、公益性捐赠和无偿资产的会计处理5.债务投资和长期股权投资的会计处理6.债券投资和其他债权投资的会计处理7.无形资产的会计处理四、负债1.负债的定义和分类2.计量基础和计量方法3.长期借款的会计处理4.债务减免、重组和债务转股的会计处理5.担保及抵押的会计处理6.发行债券的会计处理五、所有者权益1.所有者权益的定义和计量2.所有者权益变动的会计处理3.法定盈余公积和任意盈余公积的会计处理4.未分配利润的会计处理六、营业收入1.营业收入的确认方法2.营业收入的计量七、营业成本1.营业成本的确定方法2.库存成本的决定和核算方法3.营业成本期间计算和分配的方法八、营业税金及附加1.营业税金及附加的范围和会计处理九、费用1.费用的定义和分类2.投资收益和投资收益分配的会计处理3.产品销售费用、管理费用和财务费用的会计处理十、投资者合同和其他业务合同1.投资者合同和其他业务合同的定义和特性2.投资者合同和其他业务合同的会计处理十一、重要事项的会计处理1.不确定对利润的影响的会计处理2.法律和制度变化对会计处理的影响3.会计政策变更和会计估计变更的会计处理十二、其他综合收益1.其他综合收益与主体业务关系的会计处理2.其他综合收益项目的会计处理十三、关联方1.关联方的定义和分类2.关联交易的会计处理十四、系统、方法和程序的运用1.系统的设置和内部控制2.会计信息的披露和报告制度的内在逻辑3.记账和报表制度以上是企业会计准则的中英文目录。
新企业会计准则科目英文版
Deposit for Capital Recognizance Fixed Assets Accumulative Depreciation Reserve for Fixed Assets Impairment Construction in Process
58 59 60 61 62
1605
2721 独立账户负债 2801 2802 2811 2901 长期应付款 未确认融资费 用 专项应付款 递延所得税负 债
1461 存货跌价准备 1501 待摊费用 保险专用
1511 独立账户资产 1521 持有至到期投 资 持有至到期投 资减值准备 可供出售金融 资产
Capital in Independent Accounts Held-To-Maturity Investment Reserve for Held-To-Maturity Investment Impairment Financial Assets Available for Sale Long-term Equity Investment Reserve for Long-term Equity Investment Impairment Investment Real Estate Long-term Accounts Receivable Unrealized Financing Profits
周转材料 贵金属 抵债资产 损余物资
建造承包商 专用 银行专用 金融共用 保险专用
Revolving Materials Expensive Metals Capital for Debt Payment Salvage Value Of Insured Properties Reserve For Stock Depreciation Unamortized Expenditures
(完整版)企业会计准则中英版
企业会计准则第2 号——长期股权投资Accounting Standards for Enterprises No.2 - Long-term Equity Investments第一章总则Chapter I General Provisions第一条为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, theseStandards are formulated in the light of the Accounting Standards for Enterprises – Basic Standards.第二条下列各项适用其他相关会计准则：Article 2 Other relevant accounting standards shall apply to such items as follows:（一）外币长期股权投资的折算，适用《企业会计准则第19 号——外币折算》。
(1) The Accounting Standards for Enterprises No. 19 - Foreign CurrencyTranslation shall apply to the translation of long term equity investments in foreign currencies;（二）本准则未予规范的长期股权投资，适用《企业会计准则第22 号——金融工具确认和计量》。
(2)The Accounting Standards for Enterprises No. 22 -Recognition andmeasurement of Financial Instruments shall apply to the long terminvestments which haven't been dealt with by the present standards.第二章初始计量Chapter II Initial Measurement第三条企业合并形成的长期股权投资，应当按照下列规定确定其初始投资成本：Article 3 The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions:（一）同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
企业会计准则中英对照
企业会计准则——基本准则Accounting Standard for Business Enterprises:Basic Standard第一章总则Chapter 1 General Provisions第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。
Article 1 In accordance with The Accounting Law of the People’s Republic of C hina and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。
Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China.第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.第四条企业应当编制财务会计报告(又称财务报告，下同)。
（新准则）中英文会计科目对照
（新准则）中英文会计科目对照第一篇：(新准则)中英文会计科目对照中英文会计科目对照表参考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资产 assets11~ 12 流动资产 current assets现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investmentsshort-term notes and bills 1123 短期投资-政府债券 short-term investmentsbeneficiary certificates 1125 短期投资-公司债 short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market应收票据 notes receivable 1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人 notes receivablerelated parties1149 备抵呆帐－应收帐款allowance for uncollec-tible accountsforeign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties 1188 其它应收款other1189 备抵呆帐other receivables121~122 存货 inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods 1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother 13 基金及长期投资 funds and long-term investments 131 基金 funds1311 偿债基金 redemption fund(or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments 1322 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 investments 1329 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 property , plant, and equipment 141 土地land 1411 土地 land1418 土地-重估增值 landrevaluation increments 1429 累积折旧-土地改良物 accumulated depreciationbuildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery 1448 机(器)具-重估增值machinerymachinery 151 租赁资产leased assets 1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements 156 未完工程及预付购置设备款construction inprogress 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 equipment 1581 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 equipmentmiscellaneous property, plant, and equipment 递耗资产 depletable assets 161 递耗资产 depletable assets 1611 天然资源natural resources 1618 天然资源-重估增值natural resources-revaluation increments 1619 累积折耗-天然资源accumulated depletionother 18 其它资产 other assets 181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs 1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance 1814 递延所得税资产 deferred income tax assets 1815 预付退休金 prepaid pension cost 1818 其它递延资产 other deferred assets 182 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 receivable 1842 长期应收帐款long-term accounts receivable 1843 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 accountsincremental value from revaluation1859 累积折旧-出租资产accumulated depreciationrestricted 1888 杂项资产-其它miscellaneous assetsowners 2115 短期借款-员工short-term borrowingsother 212 应付短期票券short-term notes and bills payable2121 应付商业本票 commercial paper payable 2122 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 payable 213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据-关系人 notes payablerelated parties 216 应付所得税 income taxes payable2161 应付所得税income tax payable 217 应付费用accrued expenses2171 应付薪工accrued payroll 2172 应付租金accrued rent payable 2173 应付利息 accrued interest payable 2174 应付营业税accrued VAT payable2175 应付税捐-其它 accrued taxes payable-other 2178 其它应付费用other accrued expenses payable 218~219 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 payablerelated parties 2191 应付股利 dividend payable 2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款-其它 other payablescurrent portion 2272 一年或一营业周期内到期长期借款long-term loans payablecurrent portion2278 其它一年或一营业周期内到期长期负债other long-termlia-bilitiesothers 23 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 payable 232 长期借款 long-term loans payable 2321 长期银行借款 long-term loans payableowners 2325 长期借款-员工 long-term loans payablerelated parties 2328 长期借款-其它 long-term loans payablerelated parties2338 其它长期应付款项 other long-term payables 234 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-able 235 应计退休金负债accrued pension liabilities2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilitiesother 3 业主权益 owners' equity资本 capital311 资本（或股本）capital3111 普通股股本 capitalpreferred stock 3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital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 stock 3212 特别股股票溢价paid-in capital in excess of par-preferred stock 323 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 assets 325 合并公积 capital surplus from business combination 3251 合并公积 capital surplus from business combination 326 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 method3282 资本公积-库藏股票交易 additional paid-in capitalother 5 营业成本 operating costs 51 销货成本 cost of goods sold 511 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 sold 512 进货 purchases5121 进货 purchases5122 进货费用purchase expenses 5123 进货退出purchase returns5124 进货折让 charges on purchased merchandise 513 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 labor 5152 租金支出 rent expense, rent 5153 文具用品office supplies(expense)5154 旅费travelling expense, travel 5155 运费 shipping expenses, freight 5156 邮电费postage(expenses)5157 修缮费 repair(s)and maintenance(expense)5158 包装费packing expenses 5161 水电瓦斯费 utilities(expense)5162 保险费insurance(expense)5163 加工费manufacturing overheadother 6 营业费用operating expenses推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense 6152 租金支出 rent expense, rent6153 文具用品office supplies(expense)6154 旅费travelling expense, travel 6155 运费 shipping expenses, freight 6156 邮电费postage(expenses)6157 修缮费 repair(s)and maintenance(expense)6159 广告费advertisement expense, advertisement 6161 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 expenses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 expense 6252 租金支出 rent expense, rent 6253 文具用品 office supplies6254 旅费travelling expense, travel 6255 运费shippingexpenses,freight 6256 邮电费 postage(expenses)6257 修缮费 repair(s)and maintenance(expense)6259 广告费advertisement expense, advertisement 6261 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 expense a 6269 各项耗竭及摊提 various amortization 6271 外销损失 loss on export sales 6272 伙食费 meal(expenses) 6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense 6275 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 expenses 635~638 研究发展费用 research and development expenses 6351 薪资支出 payroll expense 6352 租金支出 rent expense, rent 6353 文具用品 office supplies6354 旅费travelling expense, travel 6355 运费shipping expenses, freight 6356 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 expenses 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 method 7122 股利收入 dividends income 7123 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 gain 7131 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 investments 715 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 assets 748 其它营业外收入 other non-operating revenue7481 捐赠收入donation income 7482 租金收入rent revenue/income 7483 佣金收入 commission revenue/income 7484 出售下脚及废料收入 revenue from sale of scraps 7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory 7487 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 items 75~ 78 营业外费用 non-operating expenses 751 利息费用 interest expense7511 利息费用 interest expense 752 投资损失 investment loss 7521 权益法认列之投资损失investment loss recog-nized under equity method 7523 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 investments 755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets 788 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other non-operating expenses-other 8 所得税费用(或利益)income tax expense(or benefit) 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 loss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 segment 92 非常损益 extraordinary gain or loss 921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss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 inaccounting principles 9311 会计原则变动累积影响数cumulative effect of changes in accounting principles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 incom第二篇：会计科目,中英文对照一览表会计科目，中英文对照一览表一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments '110101 股票Short-term investmentscorporate bonds'110103 基金 Short-term investmentsother1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物 Wrap page1231 低值易耗品 Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in processcash in other cities其他货币资金-银行本票 Other monetary assetsbank draft 其他货币资金-信用卡 Other monetary assetsL/C deposit其他货币资金-存出投资款Other monetary assetsShort termShort termShort termShort termstocks长期股权投资-其他股权投资Long term equity investmentbonds长期债券投资-其他债权投资Long term securities investmenttrade debtors预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备-其他应收款 Provision for doubtful debtsprinciple委托贷款-利息Consignment loanprovision固定资产-房屋建筑物Fixed assetsPlant and machinery固定资产-电子设备、器具及家具Fixed assetsAutomobiles累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project materialspecific equipment工程物资-预付大型设备款Project materialtools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assetsindustrial property and know-how无形资产-商标权 Intangible assetsland use rights无形资产-商誉 Intangible assetsShort termShort termShort termLong term 应付债券-债券面值Bond payableExcess应付债券-债券折价Bond payableAccrued interest长期应付款Long term payable专项应付款 Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payableVAT应交税金-营业税T ax payableconsumable tax应交税金-其他Tax payableother transfer in利润分配-提取法定盈余公积Profit appropriationstatutory welfare reserve利润分配-提取储备基金Profit appropriationenterprise development fund利润分配-提取职工奖励及福利基金Profit appropriationreturn investment by profit利润分配-应付优先股股利Profit appropriationother surplus reserve利润分配-应付普通股股利 Profit appropriationordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplusdonation reserve资本公积-接受现金捐赠 Capital surplusinvestment reserve资本公积-拨款转入 Capital surplusforeign currency translation 资本公积-其他 Capital surplusstatutory surplus reserve盈余公积-任意盈余公积金Surplus reservestatutory welfare reserve盈余公积-储备基金Surplus reserveenterprise development fund盈余公积-利润归还投资 Surplus reserve-return investment by investment主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益 Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入 Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税 Income tax第三篇：成本类会计科目中英文对照四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs第四篇：会计科目中英文对照100101 人民币(￥)100102 美元（dollar）100103 港币（Hongkong dollar）100201 活期存款（currrent deposit）1002010110020102 银存－活期－农行10020103 银存－活期－中行10020104 银存－活期－兴业10020105 银存－活期－交通10020106 银存－活期－深发10020107 银存－活期－浦发100202 定期存款（fixed deposit）10020201 银存－定期－工行10020202 银存－定期－农行10020203 银存－定期－中行10020204 银存－定期－兴业10020205 银存－定期－交通10020206 银存－定期－深发10020207 银存－定期－浦发1009 其他货币资金 other cash 100901 外埠存款100902 银行汇票 bank draft100903 信用卡存款credit card deposit 100904 银行本票cashier's cheque 100905 信用证保证金100906 委托存款 consigned deposit1101 短期投资（short－term investment）110101 股票（stock）110102 债券（bond）110103 基金（funds）110104 其他（others）1102 短投跌价准备（short－term investment impairment provision）110201 股票（stock）110202 债券（bond）110203 基金（funds）110204 其他（others）1111 应收票据（Notes receivable）11101 银行承兑（bank acceptance）11102 商业承兑（trade acceptance）1121 应收股利（dividends receivable）1122 应收利息（interest receivable）1131 应收账款集团内部单位 inside group 2 集团外部 outside group 9 其他 others1133 其他应收款other receivables 集团内部单位other receivables－inside 2 集团外部 other receivables－outside 8 员工other receivables－employee 9 其他other receivables－others 1141 坏账准备 provision for bad debt 114101 应收帐款 account receivable 114102 其他应收款other receivables 2131 预付账款Advanced to suppliers 1 集团内部单位inside group 2 集团外部outside group 9 其他 others1161 应收补贴款 Subsidy receivable 1192 备用金1201 物资采购 materials purchasing 1205 在途物资 materials in transit 1211 原材料 raw materials121101（4）修理备用件Spare parts for repair and maintenance 121102（5）燃料 Fuel 1221 包装物 Containers 1231 低值易耗品 low value articles123101 办公用低耗品 low value articles for office 123102 工具类低耗品1232 材料成本差异 variance of material cost 1235 产品成本差异 variance of product cost 1241 自制半成品 semi-manufactured goods 1243 库存商品 Goods sold in stock1251 委托加工物资 goods in outside processing 1261 委托代销商品consigned finished goods 1271 受托代销商品good commissioned1281 存货跌价准备 Provision for Inventory impairment 01 原材料 raw materials 02 包装物 Containers03 低值易耗品 low value articles 04 库存商品 Goods sold in stock 05 自制半成品 Semi-finished goods06 委托加工 Stores in outside processing 07 委托代销 good commissioned 08 发出商品 Goods sold09 分期收款发出商品 Goods sold on installment 1291 分期收款发出商品 Goods sold on installment 1292 发出商品 Goods sold 1301 待摊费用Prepaid expense 01 低值易耗品low value articles 02 预付保险 prepaid insurance 03 预付租金 prepaid rent 1401 长期股权投资 Long-term equity investments 01 股票投资 stock investment 01 投资成本 cost of investment 02 损益调整adjustment for income03 股权投资差额variance of investment 04 股权投资准备provision for investment 02 其他股权投资 others01 投资成本 cost of investment 02 损益调整adjustment for income03 股权投资差额variance of investment 04 股权投资准备provision for investment1402 长期债权投资 Long-term debt investments 01 债券投资bond investment 01 面值 book value02 溢价 in excess of par 03 折价 discout 04 利息 interest02 其他债券投资 other bond investent 01 面值 book value02 溢价 in excess of par 03 折价 discout 04 利息 interest1421 长期投资减值准备Provision for long term investment impairment 01 长期股权投资 Long-term equity investments 01 股票投资 stock investment02 其他股权投资other equity investments 02 长期债权投资Long-term debt investments 01 债券投资 bond investment02 其他债券投资other bond investent 1431 委托贷款consigned loan 1501 固定资产fixed asset 01 房屋及建筑物Buildings 02 存储设施 storage03 运输设备 Transportion vehicles04 机器设备Machinery and equipment 05 办公设备office equipment06 电子设备 Electronics equipment 07 仪器/仪表1502 累计折旧accumulated depreciation 01 房屋及建筑物Buildings02 存储设备storage equipment 03 运输设备Transportion vehicles04 机器设备Machinery and equipment 05 办公设备office equipment06 电子设备 Electronics equipment 07 仪器/仪表1505 固定资产减值准备 provision for fixed asset impairment 1601 工程物资Coostruction supplies 01 专用材料special materials 02 专用设备 specialequipment03 为生产准备的工具及器具facility prepared for production 1603 在建工程construction work in process 01 建筑工程Expenditure on construction work 02 安装工程Expenditure oninstallations work 03 在安装设备Payment to contractor in advance1605 在建工程减值准备Provision forconstruction work in process impairment 01 建筑工程Expenditure on construction work 02 安装工程 Expenditure on installations work 03 在安装设备 Payment to contractor in advance1701 固定资产清理clearance of fixed asset（Fixed assets pending disposal）1801 无形资产 intangible asset01 土地使用权 Land occupancy right 02 sap系统 sap system03 计算机软件 computer software1805 无形资产减值准备 allowance for intangibel assets 01 土地使用权 usefruct for land 02 sap系统 sap system03 计算机软件 computer software 99 其他 oterhs1815 未确认融资费用 Uncertained finance expense 1901 长期待摊费用 Long-term prepaid assets 1911 待处理财产损溢01 待处理流动资产损溢02 待处理固定资产损溢2101 短期借款 short term load 01 抵押借款 loan in maotagae 02 担保借款 loan in assurance 03 信用借款 loan in credt2105 应付短期债券 short term bond 01 面值 book value 02 利息 intrest1218 内部应付款internal accouts receivable 2111 应付票据n0te payable211101 银行承兑bank acceptance 211102 商业承兑trade acceptance 2120 专项应付帐款 special account payable 2121 应付账款 account payable 1 集团内部单位 inside 2 集团外部 outside2131 预收账款 Accounts advanced from customers 1 集团内部单位 inside 2 集团外部 outside 2141 代销商品款2151 应付工资 Accrued payroll 01 基本工资 basic salary 02 奖金 bonuse 03 补贴 allowance04 加班费 call-back pay 99 其他 others2153 应付福利费 Welfare benefits payable 01 提取部分02 福利人员及医药费03 职工困难其他2155 应付利息interest apybale 2161 应付股利Dividends payable 2171 应交税金 Taxes payable217101 应交增值税 value added tax payable 21710101 进项税额 VAT on purchase 2171010101 税率17％2171010102 税率13％2171010103 税率7％2171010221710103 已交税金 VAT paid21710104 减免税款 VATreduced and exempted21710105 出口抵减内销产品应纳税额VAT payable on domestic sales offset against VAT on purchase for export sales 21710106 转出未交增值税Transfer out overpaid VAT 21710107 转出多交增值税 Transfer out unpaid VAT 21710108 出口退税VAT refund for exported goods 21710109 进项税额转出Transfer out unpaid VAT 21710110 销项税额 VAT on sales 01 非保税02 保税217102 未交增值税 unpayed value added tax 217103 应交营业税sale tax payable 217104 应交所得税income tax payable 217105 应交房产税 Urbanrealestatetax payable 217106 应交土地使用税217107 应交城建税217108 应交车船使用税 Vehiclandvesselusagelicencepaltetaxpayable 217109 应交个人所得税personale income tax payable 217110 应交印花税 Stamp tax payable217111 进口关税 Import customs duty payable 2176 其他应交款01 教育经费 education expense 02 提围费2181 其他应付款 other payables218101 工会经费 trad union expense 218102 代扣代缴01 代扣代缴公积金02 代扣代缴社保费03 代扣代缴个人所得税2191 预提费用Accrued expenses 01 修理费repairment expense 2201 待转资产价值2205 递延收益 deferred income2211 预计负债 Provisions for foreseeable liabilities 2301 长期借款 long term loan230101 抵押借款 loan in maotagae 23010101 本金 book value 23010102 利息 interest230102 信用借款loan in credt 23010201 本金book value 23010202 利息 interest230103 担保借款 loan in assurance 23010301 本金 book value 23010302 利息 interest 230104 其他 others2311 应付债券 bond payable2321 长期应付款 Payables due after one year 2331 专项应付款 Govermment grants payable 2341 递延税款 Deferred tax 2351 其他负债 oterh debt3101 股本(实收资本）Registered capital 01 中方投资 Chinese investment 01 小虎岛公司xiaohudao company 02 外方投资Foreign investment 01 泰山集团 TITAN Group3103 已归还投资xiaohudao company 01 中方投资Chinese investment 01 XX公司 Investments returned 02 外方投资 Foreigninvestment 01 XX集团 XX Group3111 资本公积 Capital surplus01 资本（或股本）溢价 capital in excess of par02 接受捐赠非现金资产准备 donated non－cash assent 03 接受现金捐赠 donated cash04 股权投资准备 provision for quity investment 05 拨款转入transfer in 99 其他资本公积 others3121 盈余公积 Surplus reserve01 法定盈余公积Statutory surplus reserve 02 任意盈余公积Discretionary surplus reserve03 员工奖励及福利基金Staff and workers'bonus and salfare04 储备基金 Reserve fund05 企业发展基金 Enterprise expansion fund3131 本年利润 current year profit（annual profit）3141 利润分配 distributed profit 01 未分配利润 Undistributed profit02 计提法定盈余公积 Statutory surplus reserve 03 计提任意盈余公积 Discretionary surplus reserve04 计提员工奖励及福利基金Staff and workers'bonus and salfare 05 计提储备基金 Reserve fund06 计提企业发展基金 Enterprise expansion fund07 利润归还投资Profits capitalised on return of investment 99 应付利润 profit payable第五篇：会计科目中英文2011年最新会计科目(中英文).英文中文 Cash on HandBank DepositDeposit in the Central BankDue from Placements with Banks and Other Financial InstitutionsOther Monetary CapitalDeposit Reservation for BalanceDeposit for RecognizanceLendings to Banks and Other Financial Institutions Transactional Monetary CapitalRedemptory Monetary Capital for SaleNotes ReceivableAccounts ReceivableAccounts PrepaymentDividend ReceivableAccrued Interest ReceivableReceivable Deposit from the InsuredSubrogation ReceivablesReinsurance Accounts ReceivableReceivable Deposit for Undue Duty of Reinsurance Receivable Deposit for Duty of ReinsuranceOther Accounts ReceivableBad Debit ReserveDeposit of Capital DiscountedLoansLoans Impairment ReserveVicariously Cashed SecuritiesCapital in Vicarious BusinessProcurement of MaterialsMaterials in TransitRaw MaterialsBalance of MaterialsCommodity StocksGoods in TransitDifference between Purchase and Sales of Commodities Materials for Consigned ProcessingWrappage and Easily Wornout Inexpensive ArticlesConsumptive Biological Assets资产类Revolving MaterialsExpensive MetalsCapital for Debt PaymentSalvage Value Of Insured PropertiesReserve For Stock DepreciationUnamortized ExpendituresCapital in Independent AccountsHeld-To-Maturity InvestmentReserve for Held-To-Maturity Investment Impairment Financial Assets Available for SaleLong-term Equity InvestmentReserve for Long-term Equity Investment Impairment Investment Real EstateLong-term Accounts ReceivableUnrealized Financing ProfitsDeposit for Capital RecognizanceFixed AssetsAccumulative DepreciationReserve for Fixed Assets ImpairmentConstruction in ProcessEngineer MaterialDisposal of Fixed AssetsFinancial Leasing AssetsUnguaranteed Residual ValueProductive Biological AssetsAccumulative Depreciation of Productive Biological Assets Biological Assets for CommonwealOil and Gas AssetsAccumulated DepletionIntangible AssetsAccumulated AmortizationReserve for Intangible Assets ImpairmentBusiness ReputationLong-term Deferred ExpensesDeferred Income T ax AssetsUnsettled Assets Profit and LossShort-term BorrowingsDeposit Received for RecognizanceBorrowings from Banks and Other Financial Institutions Borrowings from the Central BankDue to Placements with Banks and Other Financial Institutions Savings Absorption负债类Liabilities of Capital DiscountedTransactional Moneytary Liabilities Financial Assets Sold for Repurchase Notes PayableAccounts PayableAccounts Received in AdvancePayroll PayableTax PayableDividend PayableAccrued Interest PayableOther Accounts PayableDividend Payable for The InsuredDividend Payable for ReinsuranceReceivings from Vicariously Traded Securities Receivings from Vicariously Sold Securities Receivings from VicariouslyCashed Securities Liabilities from Vicarious Business Withholding ExpensesEstimated LiabilitiesDeferred ProfitsLong-term BorrowingsLong-term BondsDeposit for Undue Duty of Reinsurance Deposit for Duty of ReinsuranceDeposit of the InsuredLiabilities of Independent Accounts Long-term Accounts PayableUnsettled Financing ExpensesSpecial Accounts PayableDeferred Income T ax LiabilitiesLiquidation of Inter Bank BusinessForeign Exchange Buy and SaleDerivative ToolsArbitrage ToolsArbitraged ItemsPaid-in CapitalCapital SurplusEarned SurplusGeneric Risk ReserveFull-year ProfitAllocation of Profits共同类所有者权益类Treasury ShareProduction CostsManufacturing Expenditures。
企业会计准则中英版
企业会计准则中英版Enterprise Accounting Standards (EAS)The goal of the EAS is to establish a sound and reliable financial reporting system that enables investors, creditors, and other stakeholders to make informed decisions based on accurate and relevant financial information. The standards cover various aspects of accounting, including recognition, measurement, presentation, and disclosure of financial transactions and events.The EAS are divided into several sections, each addressing specific accounting topics. These sections include:1. General Principles: This section lays out the fundamental concepts and principles that underpin the EAS. It provides guidance on the objectives of financial statements, the accrual basis of accounting, the going concern assumption, and materiality.3. Measurement of Assets and Liabilities: This section provides guidance on the valuation and measurement of assets and liabilities. It includes specific rules for various types of assets, such as property, plant, and equipment, investments, and financial assets. It also addresses the impairment of assets and the valuation of liabilities.4. Revenue Recognition: This section outlines the principles for recognizing revenue from the sale of goods, the rendering of services, and the use of assets by others. It covers issues such as the timing of revenue recognition, the allocation of revenue to multiple periods, and the treatment of discounts and rebates.6. Disclosure Requirements: This section sets out the disclosure requirements for financial statements. It covers both qualitative and quantitative disclosures, including the disclosure of accounting policies, contingencies, related party transactions, and segment reporting. It also addresses the disclosure of significant events and transactions that mayaffect the financial position and performance of an enterprise.The EAS have played a crucial role in enhancing the quality and reliability of financial reporting in China. They have contributed to the development of a robust accounting profession and improved corporate governance practices. By providing a standardized framework for financial reporting, the EAS have increased the credibility and transparency of Chinese enterprises, which has attracted more domestic and international investors.。
企业会计准则中英对照
企业会计准则——基本准则Accounting Standard for Business Enterprises:Basic Standard第一章总则Chapter 1 General Provisions第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。
Article 1 In accordance with The Accounting Law of the People’s Republic of C hina and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。
Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China.第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.第四条企业应当编制财务会计报告(又称财务报告，下同)。
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企业会计准则——基本准则Accounting Standard for Business Enterprises:Basic Standard第一章总则Chapter 1 General Provisions第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。
Article 1 In accordance with The Accounting Law of the People’s Republic of C hina and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。
Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China.第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.第四条企业应当编制财务会计报告(又称财务报告，下同)。
财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出经济决策。
Article 4 An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, in order to show results of the managemen t’s stewardship, and assist users of financial reports to make economic decisions.财务会计报告使用者包括投资者、债权人、政府及其有关部门和社会公众等。
Users of financial reports include investors, creditors, government and its relevant departments as well as the public.第五条企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
Article 5 An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred.第六条企业会计确认、计量和报告应当以持续经营为前提。
Article 6 In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern.第七条企业应当划分会计期间，分期结算账目和编制财务会计报告。
Article 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting period.会计期间分为年度和中期。
中期是指短于一个完整的会计年度的报告期间。
Accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.第八条企业会计应当以货币计量。
Article 8 Accounting measurement shall be based on unit of currency.第九条企业应当以权责发生制为基础进行会计确认、计量和报告。
Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.第十条企业应当按照交易或者事项的经济特征确定会计要素。
会计要素包括资产、负债、所有者权益、收入、费用和利润。
Article 10 An enterprise shall determine the accounting elements based on the economic characteristics of the transactions or events. Accounting elements include assets, liabilities, owners’ equity, revenue, expenses and profit.第十一条企业应当采用借贷记账法记账。
Article 11 An enterprise shall apply the double entry method (i.e. debit and credit) for bookkeeping purposes.第二章会计信息质量要求Chapter 2 Qualitative Requirements o f Accounting Information第十二条企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。
Article 12 An enterprise shall recognise, measure and report for accounting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements which satisfy recognition and measurement requirements and other relevant information, and ensure the accounting information is true, reliable and complete.第十三条企业提供的会计信息应当与财务会计报告使用者的经济决策需要相关，有助于财务会计报告使用者对企业过去、现在或者未来的情况作出评价或者预测。
Article 13 Accounting information provided by an enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the enterprise.第十四条企业提供的会计信息应当清晰明了，便于财务会计报告使用者理解和使用。
Article 14 Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users of financial reports.第十五条企业提供的会计信息应当具有可比性。
Article 15 Accounting information provided by enterprises shall be comparable.同一企业不同时期发生的相同或者相似的交易或者事项，应当采用一致的会计政策，不得随意变更。
确需变更的，应当在附注中说明。
An enterprise shall adopt consistent accounting policies for same or similar transactions or events that occurred in different periods and shall not change the policies arbitrarily. If a change is required or needed, details of the change shall be explained in the notes.不同企业发生的相同或者相似的交易或者事项，应当采用规定的会计政策，确保会计信息口径一致、相互可比。
Different enterprises shall adopt prescribed accounting policies to account for same or similar transactions or events to ensure accounting information is comparable and prepared on a consistent basis.第十六条企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。