《最新国际会计科目中英文对照》(2013.9)

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会计科目中英文对照表

最新会计科目中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 库存现金Cash on hand1002 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 investments - stock´110102 债券Short-term investments - corporate bonds´110103 基金Short-term investments - corporate funds´110110 其他Short-term investments - other1102 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 材料本钱差异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 process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks´140101 股票投资Investment on stocks´140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds´140201 债券投资Investment on bonds´140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor´s rights investment depreciation reserves1431 委托贷款Entrust loans´143101本金Principal´143102 利息Interest´143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves 1601 工程物资Project goods and material´160101 专用材料Special-purpose material´160102 专用设备Special-purpose equipment´160103 预付大型设备款Prepayments for equipment´160104 为生产准备工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciationreserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses 1911 待处理财产损溢Wait deal assets loss or income´191101待处理流动资产损溢Wait deal intangible assets loss or income´191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable´217101 应交增值税value added tax payable´21710101 进项税额Withholdings on VAT´21710102 已交税金Paying tax´21710103 转出未交增值税Unpaid VAT changeover´21710104 减免税款Tax deduction´21710105 销项税额Substituted money on VAT´21710106 出口退税Tax reimbursement for export´21710107 进项税额转出Changeover withnoldings on VAT´21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax´21710109 转出多交增值税Overpaid VAT changeover´21710110 未交增值税Unpaid VAT´217102 应交营业税Business tax payable´217103 应交消费税Consumption tax payable´217104 应交资源税Resources tax payable´217105 应交所得税Income tax payable´217106 应交土地增值税Increment tax on land value payable´217107 应交城市维护建立税Tax for maintaining and building cities payable´217108 应交房产税Housing property tax payable´217109 应交土地使用税Tenure tax payable´217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable´217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期长期借款Long-term loans due within one year一年后到期长期借款Long-term loans due over one year2311 应付债券Bonds payable´231101 债券面值Face value, Par value´231102 债券溢价Premium on bonds´231103 债券折价Discount on bonds´231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期长期应付Long-term account payable due within one year一年后到期长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期专项应付Long-term special payable due within one year 一年后到期专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS´ EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve´311101 资本(或股本)溢价Cpital(or Stock) premium´311102 承受捐赠非现金资产准备Receive non-cash donate reserve ´311103 股权投资准备Stock right investment reserves´311105 拨款转入Allocate sums changeover in´311106 外币资本折算差额Foreign currency capital´311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves´312101 法定盈余公积Legal surplus´312102 任意盈余公积Free surplus reserves´312103 法定公益金Legal public welfare fund´312104 储藏基金Reserve fund´312105 企业开展基金Enterprise expension fund´312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution´314101 其他转入Other chengeover in´314102 提取法定盈余公积Withdrawal legal surplus´314103 提取法定公益金Withdrawal legal public welfare funds´314104 提取储藏基金Withdrawal reserve fund´314105 提取企业开展基金Withdrawal reserve for business expansion´314106 提取职工奖励及福利基金Withdrawal staff and worke rs´ bonus and welfare fund´314107 利润归还投资Profits capitalizad on return of investment ´314108 应付优先股股利Preferred Stock dividends payable´314109 提取任意盈余公积Withdrawal other common accumulation fund´314110 应付普通股股利Common Stock dividends payable´314111 转作资本(或股本)普通股股利Common Stock dividends change to assets(or stock)´314115 未分配利润Undistributed profit四、本钱类Cost4101 生产本钱Cost of manufacture´410101 根本生产本钱Base cost of manufacture´410102 辅助生产本钱Auxiliary cost of manufacture4105 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 cessation4107 劳务本钱Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue效劳收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提委托贷款减值准备Withdrawal of entrust loans reserves5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务本钱Operating costs产品销售本钱Cost of goods sold效劳本钱Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建立税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料本钱Other cost of material sale其他劳务本钱Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

国际会计科目中英文对照

国际会计科目中英文对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Book keeping 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Owners 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Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity（Going-concern）Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure （Reporting）Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee－－－－－－－－－－－－－－－－－－－－－（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization－－－－－－－－－－－－－－－－－－－－－（6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method （SL）工作量法Units-of-production method （UOP）加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method （DDB）年数总和法Sum-of-the-years-digits method （SYD）以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option （BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method－－－－－－－－－－－－－－－－－－－－－（9）长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan－－－－－－－－－－－－－－－－－－－－－（10）业主权益权益Equity业主权益Owners equity股东权益Stockholders equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation－－－－－－－－－－－－－－－－－－－－－（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step－－－－－－－－－－－－－－－－－－－－－（12）财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities－－－－－－－－－－－－－－－－－－－－－（13）财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio（14）合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method－－－－－－－－－－－－－－－－－－－－－（15）物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator （or GNP deflator）消费物价指数Consumer price index （or CPI）批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses现行价值与统一币值会计Constant dollar and current cost accounting。

国际会计准则会计科目中英对照

国际会计准则会计科目中英对照要说国际会计准则的会计科目中英对照，这事儿听起来是不是有点复杂？但其实你稍微了解一下，就能发现它并不难，甚至可以说挺有意思的。

想象一下，你去一家外国公司做生意，账本上有很多术语你不太明白，稍微转个弯，弄清楚它们的中英文对照，问题就迎刃而解了。

这就像你去外地旅游，碰到不懂的地方，发现一张“翻译单”就觉得一切都能轻松搞定了！要知道，了解这些会计术语可比你去超市找打折商品还省心呢。

看看什么是“资产”吧。

在中文里，资产就是公司拥有的有价值的东西，像现金、设备、库存等等。

那在英文里，资产可不是一眼就能看明白的东西哦。

它就叫“Assets”。

看！是不是简单得很？不过，资产又分很多种，流动资产（Current Assets）和非流动资产（NonCurrent Assets）就是其中两个大类。

流动资产你可以理解成那些一眼看得出来很快能变现的东西，比如现金、存货什么的。

非流动资产呢，就像是你家那台不怎么舍得卖的老电视，买了就很久都不会动的那种，换句话说，它就是那些长期使用的资产，像机器、厂房之类的。

再说说“负债”吧，负债，顾名思义就是公司欠别人的钱。

这可是每个公司都逃不掉的话题。

比如，你从银行贷款，或者向供应商赊账，负债就产生了。

这部分在英文里叫“Liabilities”，简直就是字面意思了，欠的东西得还嘛。

负债也分成短期负债和长期负债，就像你借了一些短期小额的钱，跟你借了十年的房贷不一样，短期负债（Current Liabilities）就是那种快要还掉的账，长期负债（NonCurrent Liabilities）嘛，大家就可以理解成更长时间才能偿还的债务了，反正每个月按期支付，稳稳的。

大家可能会好奇，资产和负债都弄明白了，那企业的“所有者权益”到底是啥？哎，这个其实就是公司老板心头的宝，所有者权益就是公司资产减去负债后的净值。

在英文里呢，叫“Equity”，大家记住这个词，以后听到就知道那是公司“净资产”的代名词。

新会计准则会计科目表(中英文对照)

新会计准则会计科目表(中英文对照)2013-01-23 来源:中国会计网作者:编辑部| 中国会计网-中国会计行业门户| 会计论坛中英文会计科目对照表如下:会计科目accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term account receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用interest income financial sharing135 6051 其他业务收入other business income136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and profit138 6111 投资收益income on investment142 6301 营业外收入nonrevenue receipt143 6401 主营业务成本main business cost144 6402 其他业务支出other business expense145 6405 营业税金及附加business tariff and annex146 6411 利息支出金融共用interest expense financial sharing155 6601 销售费用marketing cost156 6602 管理费用managing cost157 6603 财务费用financial cost158 6604 勘探费用exploration expense159 6701 资产减值损失loss from asset devaluation160 6711 营业外支出nonoperating expense161 6801 所得税income tax162 6901 以前年度损益调整prior year profit and loss adjustment。

中英文会计科目对照表

新会计准则中英文会计科目对照表中英文会计科目对照表如下:会计科目中英对照表会计科目accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类 1 1001库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term account receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用interest income financial sharing135 6051 其他业务收入other business income136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and profit138 6111 投资收益income on investment142 6301 营业外收入nonrevenue receipt143 6401 主营业务成本main business cost144 6402 其他业务支出other business expense145 6405 营业税金及附加business tariff and annex146 6411 利息支出金融共用interest expense financial sharing155 6601 销售费用marketing cost 156 6602 管理费用managing cost157 6603 财务费用financial cost 158 6604 勘探费用exploration expense159 6701 资产减值损失loss from asset devaluation160 6711 营业外支出nonoperating expense 161 6801 所得税income tax162 6901 以前年度损益调整prior year profit and loss adjustment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 equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashiers cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 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Wrappage1231 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 process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditors rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license plate tax（VVULPT）payable 217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capital3101 实收资本（或股本）Paid-up capital（or stock）实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本（或股本）溢价Cpital（or Stock）premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable314111 转作资本（或股本）的普通股股利Common Stock dividends change to assets（or stock）314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 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 4107 劳务成本Service costs。

国际会计科目对照表中英

所有者权益类会计科目中英对照
实收资本科目：Paid-in Capital
资本公积科目： Additional Paid-in
Capital
所有者权益科目： Ow积科目：Surplus Re se r ve
成本类会计科目中英对照
直接材料费用： Direct Material Expense
直接人工费用： Direct Labor Expense
制造费用： Manufacturing Expense
其他成本： Other Costs
损益类会计科目中英对照
营业收入 revenue
营业成本 cost of
sales
营业税金及附加 tax and
surcharges
期间费用 period expenses
损益类科目：用于核算企业在一定期间内所取得的经营成果
资产类会计科目中英对照
现金 Cash
应收账款 Accounts Receivable
存货 Inventory
固定资产 Fixed Assets
负债类会计科目中英对照
负债类会计科目中英对照：Liabilities 流动负债类会计科目中英对照：Current Liabilities 长期负债类会计科目中英对照：Long-Term Liabilities 其他负债类会计科目中英对照：Other Liabilities
添加标题
添加标题
添加标题
添加标题
负债类科目：用于记录企业负债状况，如应付账款、短期借款等
损益类科目：用于记录企业收入和费用状况，如主营业务收入、管理费用等
会计科目使用范围
资产类科目：用于核算企业拥有或控制的各类资产价值

《最新国际会计科目中英文对照》(2013.9)

1252 预付租金 prepaid rents
1253 预付保险费 prepaid insurance
1254 用品盘存 office supplies
1255 预付所得税 prepaid income tax
1258 其它预付费用 other prepaid expenses
126 预付款项 prepaymen ts
1129 113 1131 1132 1137 1138 1139 114 1141
备抵短期投资跌价损失应收票据应收票据应收票据贴现应收票据 -关系人其它应收票据
备抵呆帐－应收票据应收帐款应收帐款
1142 应收
分期帐款 installment accounts receivable
1147 应收
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of depositrestricted
中国会计科目中英文对照
代码
1
资产
名称
11~ 12 流动资产
111 1111 1112 1113 1116 1117 1118
现金及约当现金库存现金零用金/周转金银行存款在途现金约当现金其它现金及约当现金
112 1121 1122 1123 1124 1125 1128
短期投资短期投资 -股票短期投资 -短期票券短期投资 -政府债券短期投资 -受益凭证短期投资 -公司债短期投资 -其它

会计科目中英文对照表

会计科目英文对照.doc最新会计科目中英文对照表一、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 investments - stock´110102 债券Short-term investments - corporate bonds´110103 基金Short-term investments - corporate funds´110110 其他Short-term investments - other1102 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Wrappage1231 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 price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks´140101 股票投资Investment on stocks´140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds´140201 债券投资Investment on bonds´140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor´s rights investment depreciation reserves1431 委托贷款Entrust loans´143101 本金Principal´143102 利息Interest´143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material´160101 专用材料Special-purpose material´160102 专用设备Special-purpose equipment´160103 预付大型设备款Prepayments for equipment´160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks，Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income´191101待处理流动资产损溢Wait deal intangible assets loss or income ´191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable´217101 应交增值税value added tax payable´21710101 进项税额Withholdings on VAT´21710102 已交税金Paying tax´21710103 转出未交增值税Unpaid VAT changeover´21710104 减免税款Tax deduction´21710105 销项税额Substituted money on VAT´21710106 出口退税Tax reimbursement for export´21710107 进项税额转出Changeover withnoldings on VAT´21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax ´21710109 转出多交增值税Overpaid VAT changeover´21710110 未交增值税Unpaid VAT´217102 应交营业税Business tax payable´217103 应交消费税Consumption tax payable´217104 应交资源税Resources tax payable´217105 应交所得税Income tax payable´217106 应交土地增值税Increment tax on land value payable´217107 应交城市维护建设税Tax for maintaining and building cities payable´217108 应交房产税Housing property tax payable´217109 应交土地使用税Tenure tax payable´217110 应交车船使用税Vehicle and vessel usage license plate tax（VVULPT）payable´217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable´231101 债券面值Face value，Par value´231102 债券溢价Premium on bonds´231103 债券折价Discount on bonds´231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS´ EQUITY资本Capita3101 实收资本（或股本）Paid-up capital（or stock）实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve´311101 资本（或股本）溢价Cpital（or Stock）premium´311102 接受捐赠非现金资产准备Receive non-cash donate reserve ´311103 股权投资准备Stock right investment reserves´311105 拨款转入Allocate sums changeover in´311106 外币资本折算差额Foreign currency capital´311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves´312101 法定盈余公积Legal surplus´312102 任意盈余公积Free surplus reserves´312103 法定公益金Legal public welfare fund´312104 储备基金Reserve fund´312105 企业发展基金Enterprise expension fund´312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution´314101 其他转入Other chengeover in´314102 提取法定盈余公积Withdrawal legal surplus´314103 提取法定公益金Withdrawal legal public welfare funds´314104 提取储备基金Withdrawal reserve fund´314105 提取企业发展基金Withdrawal reserve for business expansion´314106 提取职工奖励及福利基金Withdrawal staff and workers´ bonus and welfare fund´314107 利润归还投资Profits capitalizad on return of investment´314108 应付优先股股利Preferred Stock dividends payable´314109 提取任意盈余公积Withdrawal other common accumulation fund´314110 应付普通股股利Common Stock dividends payable´314111 转作资本（或股本）的普通股股利Common Stock dividends change to assets（or stock）´314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture´410101 基本生产成本Base cost of manufacture´410102 辅助生产成本Auxiliary cost of manufacture4105 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 cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff 修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax（VVULPT）土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

会计科目中英文对照表（含明细科目）

会计科目中英文对照表（含明细科目）第一篇：会计科目中英文对照表(含明细科目)一、资产类 Assets流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in 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 deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金Short-term investmentsother 1102 短期投资跌价准备Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资 Work in process-outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses 长期投资Long-term investment1401 长期股权投资 Long-term investment on stocks '140101 股票投资Investment on stocks '140102 其他股权投资Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves 债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋Building 建筑物Structure 机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement 1502 累计折旧Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 1601 工程物资Project goods and material '160101 专用材料Special-purpose material '160102 专用设备Special-purpose equipment '160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process 安装工程Erection works在安装设备Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves 商标权减值准备trademark rights depreciation reserves 1815 未确认融资费用Unacknowledged financial charges 待处理财产损溢Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income '191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款Short-term borrowing 2111 应付票据Notes payable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 2121 应付账款Account payable 2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue 2151 应付工资Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税Unpaid VAT changeover '21710104 减免税款Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税Tax reimbursement for export '21710107 进项税额转出Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 UnpaidVAT '217102 应交营业税 Business tax payable '217103 应交消费税Consumption tax payable '217104 应交资源税Resources tax payable '217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用Drawing expense in advance 其他负债Other liabilities 2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities 长期负债Long-term Liabilities 2301 长期借款Long-term loans 一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券Bonds payable '231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款Special payable 一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year 2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita 3101 实收资本(或股本)Paid-up capital(or stock)实收资本 Paicl-up capital 实收股本 Paid-up stock3103 已归还投资 Investment Returned 公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock)premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备Stock right investment reserves '311105 拨款转入Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积Surplus reserves '312101 法定盈余公积Legal surplus '312102 任意盈余公积Free surplus reserves '312103 法定公益金Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金Enterprise expension fund '312106 利润归还投资Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution '314101 其他转入Other chengeover in '314102 提取法定盈余公积Withdrawal legal surplus '314103 提取法定公益金Withdrawal legal public welfare funds '314104 提取储备基金Withdrawal reserve fund '314105 提取企业发展基金Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund '314110 应付普通股股利Common Stock dividends payable '314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本Cost of manufacture '410101 基本生产成本Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 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 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入OPERATING INCOME 5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue 服务收入Service revenue 5102 其他业务收入Other operating revenue 材料销售Sales materials 代购代售包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益Current investment income 长期投资收益Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入Subsidize revenue from country 其他补贴收入Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets 固定资产盘盈Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value 5405 其他业务支出Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本Other cost of service 其他业务税金及附加费Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费Transpotation 保险费Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502 管理费用Adminisstrative expenses 职工工资Staff Salaries 修理费 Repair charge低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费Research and development expense 福利费Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费Medical insurance 会议费Coferemce 聘请中介机构费Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费Business entertainment 技术转让费Technology transfer fees 矿产资源补偿费Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税T enure tax 印花税Stamp tax 5503 财务费用Finance charge 利息支出Interest exchange 汇兑损失Foreign exchange loss 各项手续费Charge for trouble 各项专门借款费用Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出Donation outlay 减值准备金Depreciation reserves 非常损失Extraordinary loss 处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arrangement 罚款支出 Amercement outlay 5701 所得税Income tax 以前年度损益调整 Prior year income adjustment1、报表如何选择期间比如看15天的报表2、界面排版3、字体设置4、打印凭证如何选择凭证纸第二篇：会计科目中英文对照表会计科目表一、资产类1001 库存现金cash on hand1002 银行存款bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产transaction monetary assets1121 应收票据notes receivable1122 应收账款Account receivable1123 预付账款account prepaid1131 应收股利 dividend receivable1132 应收利息accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备had debts reserve1401 材料采购procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials1406 库存商品 commodity stocks1407 发出商品 goods in transit1412 包装物及低值易耗品 wrappage and low value and easily wornout articles1461 存货跌价准备reserve against stock price declining43 1501 待摊费用 fees to be apportioned1521 持有至到期投资 hold investment due1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment1525 长期股权投资减值准备long-term stock ownership investment reduction reserve1526 投资性房地产 investment real eastate1531 长期应收款 long-term account receivable1541 未实现融资收益 unrealized financing income1601 固定资产 permanent assets1602 累计折旧 accumulated depreciation1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process1605 工程物资 engineer material1606 固定资产清理 disposal of fixed assets1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing1621 生产性生物资产农业专用productive living assets exclusively for agriculture1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation1701 无形资产 intangible assets1702 累计摊销 accumulated amortization1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation1801 长期待摊费用 long-term deferred expenses1811 递延所得税资产 deferred income tax assets1901 待处理财产损溢 waiting assets profit and loss 二、负债类 debt group2001 短期借款 short-term loan2101 交易性金融负债 transaction financial liabilities 2201 应付票据 notes payable2202 应付账款 account payable2205 预收账款 item received in advance2211 应付职工薪酬 employee pay payable2221 应交税费 tax payable2231 应付股利 dividend payable2232 应付利息 interest payable2241 其他应付款 other account payable2401 预提费用 withholding expenses2411 预计负债 estimated liabilities2501 递延收益 deferred income2601 长期借款 money borrowed for long term2602 长期债券 long-term bond2801 长期应付款 long-term account payable2802 未确认融资费用 unacknowledged financial charges 2811 专项应付款 special accounts payable2901 递延所得税负债 deferred income tax liabilities 三、共同类3101 衍生工具 derivative tool3201 套期工具 arbitrage tool3202 被套期项目 arbitrage project四、所有者权益类4001 实收资本 paid-up capital4002 资本公积 contributed surplus4101 盈余公积 earned surplus4103 本年利润 profit for the current year4104 利润分配 allocation of profits4201 库存股 treasury stock五、成本类5001 生产成本 production cost5101 制造费用 cost of production5201 劳务成本 service cost5301 研发支出 research and development expenditures5401 工程施工建造承包商专用engineering construction exclusively for construction contractor5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类6001 主营业务收入main business income6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment6301 营业外收入 nonrevenue receipt6401 主营业务成本 main business cost6402 其他业务支出 other business expense6405 营业税金及附加 business tariff and annex6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset duation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前损益调整prior year profit and loss adjustment 第三篇：新会计准则中英文会计科目对照表新会计准则中英文会计科目对照表2008-08-11 06:31 P.M.新会计准则中英文会计科目对照表中英文会计科目对照表如下:会计科目中英对照表会计科目 accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类 1 1001库存现金 cash on hand 1002 银行存款 bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资long-term stockownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产permanent assets 55 1602 累计折旧accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资engineer material 59 1606 固定资产清理disposal of fixed assets 60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产 intangible assets 68 1702 累计摊销 accumulated amortization 69 1703 无形资产减值准备intangible assets reduction reserve 70 1711 商誉business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group2001 短期借款short-term loan 81 2101 交易性金融负债transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用withholding expenses 98 2411 预计负债estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款special accounts payable 109 2901 递延所得税负债deferred income tax liabilities三、共同类3101 衍生工具derivative tool 113 3201 套期工具arbitrage tool 114 3202 被套期项目 arbitrage project四、所有者权益类4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积earned surplus 119 4103 本年利润profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock五、成本类5001 生产成本production cost 123 5101 制造费用cost of production 124 5201 劳务成本service cost 125 5301 研发支出research and development expenditures 126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类6001 主营业务收入main business income 130 6011 利息收入金融共用 interest income financial sharing 135 6051 其他业务收入other business income 136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 soundvalue flexible loss and profit 138 6111 投资收益income on investment 142 6301 营业外收入 nonrevenue receipt 143 6401 主营业务成本main business cost 144 6402 其他业务支出other business expense 145 6405 营业税金及附加business tariff and annex 146 6411 利息支出金融共用interest expense financial sharing 155 6601 销售费用marketing cost 156 6602 管理费用managing cost 157 6603 财务费用 financial cost 158 6604 勘探费用exploration expense 159 6701 资产减值损失loss from asset devaluation 160 6711 营业外支出nonoperating expense 161 6801 所得税 income tax 162 6901 以前损益调整prior year profit and loss adjustment第四篇：新会计准则会计科目中英文对照表资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investmentscorporate bonds '110103 基金Short-term investmentsother 1102 短期投资跌价准备Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资 Work in process-outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses 长期投资Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资Investment on stocks '140102 其他股权投资Other investment on stocks 1402 长期债权投资Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋Building 建筑物Structure 机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement 1502 累计折旧Accumulated depreciation 1505 固定资产减值准备Fixed assets depreciation reserves 房屋、建筑物减值准备Building/structure depreciationreserves 机器设备减值准备Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process 安装工程Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets 专利权Patents 非专利技术Non-Patents商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用Unacknowledged financial charges 待处理财产损溢Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类 Liability短期负债Current liability 2101 短期借款Short-term borrowing 2111 应付票据Notes payable 银行承兑汇票Bankacceptance 商业承兑汇票 Trade acceptance2121 应付账款Account payable 2131 预收账款Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款Tax deduction '21710105 销项税额Substituted money on VAT '21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税Business tax payable '217103 应交消费税Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用Drawing expense in advance 其他负债Other liabilities 2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities 长期负债Long-term Liabilities 2301 长期借款Long-term loans 一年内到期的长期借款Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值Face value, Par value '231102 债券溢价Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息Accrued interest 2321 长期应付款Long-term account payable 应付融资租赁款Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita 3101 实收资本(或股本)Paid-up capital(or stock)实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock)premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积Other capital reserve 3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus '312102 任意盈余公积Free surplus reserves '312103 法定公益金Legal public welfare fund '312104 储备基金Reserve fund '312105 企业发展基金Enterprise expension fund '312106 利润归还投资Profits capitalizad on return of investment 利润Profits 3131 本年利润Current year profits 3141 利润分配 Profit distribution'314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金Withdrawal reserve fund '314105 提取企业发展基金Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund '314110 应付普通股股利Common Stock dividends payable '314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture '410101 基本生产成本Base cost of manufacture '410102 辅助生产成本Auxiliary cost of manufacture 4105 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 4107 劳务成本 Service costs五、损益类入 Income业务收入OPERATING INCOME 5101 主营业务收入Primeoperating revenue 产品销售收入Sales revenue 服务收入Service revenueProfit and loss 收 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益Current investment income 长期投资收益Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入Subsidize revenue from country 其他补贴收入Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets 固定资产盘盈Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费Transpotation 保险费Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502 管理费用Adminisstrative expenses 职工工资Staff Salaries 修理费 Repair charge。

国际会计科目对照表（中英）

国际会计科目对照表（中英）ccount 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting 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Owners 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Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity（Going-concern） Assumption 会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owners Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure （Reporting） Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3）现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check（cheque）银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（5）长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （6）固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残?nbsp;Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method （SL）工作量法 Units-of-production method （UOP）加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method （DDB）年数总和法 Sum-of-the-years-digits method （SYD）以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option （BPO）资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（7）无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（8）流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（9）长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 T erm Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（10）业主权益权益 Equity业主权益 Owners equity股东权益 Stockholders equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（11）财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （12）财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接:)业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－- （13）财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio（14）合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（15）物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数Gross national product implicit price deflator （or GNP deflator）消费物价指数 Consumer price index （or CPI）批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses现行价值与统一币值会计Constant dollar and current cost accounting。

国际会计科目对照表(中英)---精品管理资料

ccount 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting 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Owners 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Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit—of-measure Assumption持续经营假设 Continuity（Going—concern） Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owners Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full—disclosure （Reporting） Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long—term Liabilities投入资本 Contributed Capital留存收益 Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－(2）会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（3)现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check（cheque）银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F。

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国际会计科目对照表(中英)---精品管理资料

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