新会计准则会计科目表(中英文对照)知识分享

一、资产类

1 1001 库存现金cash on hand

2 1002 银行存款bank deposit

5 1015 其他货币资金other monetary capital

9 1101 交易性金融资产transaction monetary assets

11 1121 应收票据notes receivable

12 1122 应收账款Account receivable

13 1123 预付账款account prepaid

14 1131 应收股利dividend receivable

15 1132 应收利息accrued interest receivable

21 1231 其他应收款accounts receivable-others

22 1241 坏账准备had debts reserve

28 1401 材料采购procurement of materials

29 1402 在途物资materials in transit

30 1403 原材料raw materials

32 1406 库存商品commodity stocks

33 1407 发出商品goods in transit

36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles

42 1461 存货跌价准备reserve against

stock price declining

45 1521 持有至到期投资hold investment due

46 1522 持有至到期投资减值准备hold investment due reduction reserve

47 1523 可供出售金融资产financial assets available for sale

48 1524 长期股权投资long-term stock ownership investment

49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve

50 1526 投资性房地产investment real eastate

51 1531 长期应收款long-term account

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 group

74 2001 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

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

112 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

115 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

122 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

129 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sound value 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 以前年度损益调整prior year profit and loss adjustment

说明：新准则是在资产负债表中没有了这两个项目，但是平时可以根据需要设置的，待摊费用的期末余额在预付款项项目核算，预提费用期末余额在预收款项项目核算。

三、详细讲解

金融资产应当在初始确认时划分为下列四类：The initial recognition of financial assets could be categorized into 4 groups:

1）以公允价值计量且其变动计入当期损益的金融资产；

Financial assets measured at fair value and changes recorded into current period profit or loss （或：Financial assets at fair value through profit or loss）

2）持有至到期投资；The investments which will be held-to-maturity; （或：held-to-maturity investments）

3）贷款和应收款项；Loans and the accounts receivable; and

4）可供出售金融资产。Financial assets available for sale.

考点一：以公允价值计量且其变动计入当期损益的金融资产

Financial Assets Measured at Fair

Value and Changes Recorded into Current Period Profit or Loss

以公允价值计量且其变动计入当期损益的金融资产，可以进一步分为交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产。

Financial assets measured at fair value the changes of which are recorded into current profit or loss could be further divided into tradable financial assets and financial assets that are designated as financial assets measured at fair value and the changes of which are recorded into current period profit or loss.

金融资产满足下列条件之一的，应当划分为交易性金融资产：

It should be classified as tradable financial asset if one of the following conditions is met:

（1）取得该金融资产的目的，主要是为了近期内出售。

The purpose of obtaining financial

assets is to sell recently.

（2）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。

It is a part of identifiable financial instrument which is centrally managed and there is objective evidence stating that the enterprise manages the combination through the way of obtaining short term gain in recent period.

（3）属于衍生金融工具。

It belongs to the derivative financial instruments.

会计处理Accounting treatments

1.初始计量Initial measurement

应当按照公允价值进行初始计量。

Upon initial measurement，it should be measured at fair value.

注意：please note:

（1）对于以公允价值计量且其变动计入当期损益的金融资产，相关交易费用

应当直接计入当期损益。

For the financial assets measured at fair values and the changes of which are recorded into the profit and loss of the current period, the transaction expenses thereof shall be directly recorded into the profit and loss of the current period.

（2）支付的价款中包含的已宣告但尚未发放现金股利或债券利息，应当单独确认为应收项目进行处理。

The debenture interests or cash dividends declared but not paid included in the payments for acquisition of financial assets should be recorded into receivable separately.

会计分录Journal entry:

Dr: Tradable financial assets –cost

Dividend receivable/Interest receivable

Investment income

Cr: Cash in bank

2.后续计量Subsequent measurement

以公允价值计量且其变动计入当期损益的金融资产应当采用公允价值进行后续计量。

Financial assets measured at fair value and the changes of which are recorded into current period profit or loss should be measured at fair value in subsequent measurement.

资产负债表日，企业应将其公允价值变动计入当期损益。

On the balance sheet date, company should record the change of fair value into current profit and loss.

会计分录Journal entry:

Dr：Cash in bank

Cr:Dividend receivable

Dr：Tradable financial assets-changes in fair value

Cr: The profits and losses on the changes in fair value

3.交易性金融资产处置的处理Disposal of tradable financial assets

处置该金融资产时，其公允价值与初始入账金额之间的差额应确认为投资收益，同时调整公允价值变动损益。Upon disposal of tradable financial assets, the difference between the fair value and the initial measurement value should be recognized as investment income and the profits and losses on the changes in fair value account should be adjusted into investment income.

会计分录Journal entry:

Dr: Cash in bank

The profits and losses on the changes in fair value

Cr: Tradable financial assets

–cost

-changes in fair value

考点二：持有至到期投资

Held-to- maturity investments

持有至到期投资，是指到期日固定、回收金额固定或可确定，且企业有明确

意图和能力持有至到期的非衍生金融资产。

Held-to-maturity investments refer to non-derivative financial assets, the maturity date, the recoverable amount of which is fixed or could be determined and the company has clear intention and ability to hold to maturity.

存在下列情况之一的，表明企业没有明确意图将金融资产投资持有至到期:

Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity:

（1）持有该金融资产的期限不确定；

The term of holding the financial assets is indefinite;

（2）发生市场利率变化、流动性需要变化、替代投资机会及其投资收益率变化、融资来源和条件变化、外汇风险变化等情况时，将出售该金融资产。但是，无法控制、预期不会重复发生且难以合理预计的独立事项引起的金融资产出售除外；

新会计准则常用会计科目表(详细整理)

一、资产类 1001 库存现金借方登记企业增加的库存现金额，贷方登记企业减少的库存现金额，期末借方余额，反映企业持有的库存现金余额。 1002 银行存款企业存入银行或者其他金融机构的各种款项。银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出投资款、外埠存款等，科目核算。借方登记银行存款的增加额，贷方登记银行存款的减少额。期末借方余额，反映企业存在银行或者其他金融机构的各种款项。 1012 其他货币资金企业的银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出投资款、外埠存款等其他货币资金。期末借方余额，反映企业持有的其他货币资金。1101 交易性金融资产企业为交易目的所持有的债券投资、股票投资、基金投资等交易性金融资产的公允价值。企业持有的直接指定为以公允价值计量且其变动计入当期损益的金融资产，也在本科目核算。期末借方余额，反映企业持有的交易性金融资产的公允价值。资产负债表日公允价值>账面余额(调增账面余额)：借：交易性金融资产—公允价值变动（金额为账面价值与公允价值的差额）贷：公允价值变动损益资产负债表日公允价值<账面余额(调减账面余额)：借：公允价值变动损益贷：交易性金融资产—公允价值变动（金额为账面价值与公允价值的差额）1121 应收票据企业因销售商品、提供劳务等而收到的商业汇票，包括银行承兑汇票、商业承兑汇票。期末借方余额，放映企业持有的商业汇票的票面金额。 1122 应收账款企业因销售商品、提供劳务等经营活动而应该收取的款项。因销售商品、提供劳务等而采用递延方式收取合同或者协议价款、实质上具有融资性质的，在“长期应收款” 科目核算。借方登记应收账款的发生额（增加额），贷方登记应收账款的收回及确认的坏账损失，期末借方余额，反映企业尚未收回的应收账款；期末贷方余额，放映企业预收的账款。 1123 预付账款企业按照合同规定预付的款项。预付款项情况不多的，也可以不设置本科目，将预付的款项直接计入“应付账款”科目。企业进行在建工程而预付的工程价款，也在本科

新会计准则会计科目表中英文对照18页word

新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable

[中英对照名人名言]国际会计准则中英对照

[中英对照名人名言]国际会计准则中英对照为了方便学生学习中外名人名言，现在很多的名人名言都中英对照两个版本，以下是小编带来的中英对照名人名言的内容，希望你喜欢! 中英对照名人名言语录 Work makes the workman. 勤工出巧匠。 Between two stools one falls to the ground. 脚踏两头要落空。 Sow nothing, reap nothing. 春不播，秋不收。 By reading we enrich the mind; by conversation we polish it. 读书可以使我门的思想充实，谈话使其更臻完美。 Pain past is pleasure. 过去的痛苦即快乐。 The voice of one man is the voice of no one. 一个人的声音没有力量。 A great ship asks for deep waters. 大船要走深水。 Better to light one candle than to curse the darkness. 与其诅咒黑暗，不如燃起蜡烛。 The shortest answer is doing. 最简短的回答就是行动。 Four short words sum up what has lifted most successful individuals above the crowd: a little bit more. 成功的秘诀就是四个简单的字：多一点点。 All things in their being are good for something. 天生我才必有用。 Difficult circumstances serve as a textbook of life for people. 困难坎坷是人们的生活教科书。中英对照名人名言摘抄 While there is life, there is hope. 有生命便有希望。 To an optimist every change is a change for the better. 对于乐观者总是越变越好。 Never underestimate your power to change yourself! 永远不要低估你改变自我的能力! Storms make trees take deeper roots. 风暴使树木深深扎根。 A bold attempt is half success. 勇敢的尝试是成功的一半。 All things are difficult before they are easy. 凡事必先难后易。 Nothing is impossible to a willing heart. 心之所愿，无事不成。

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新企业会计准则会计科目表完整版

新企业会计准则会计科目表 HEN system office room 【HEN16H-HENS2AHENS8Q8-HENH1688】

“新企业会计准则”会计科目表

附：会计科目表注解一、资产类 1001 库存现金企业的库存现金。企业有内部周转使用备用金的，可以单独设置 1002 银行存款企业存入银行或者其他金融机构的各种款项。银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出投资款、外企业存在银行或者其他金融机构的各种款项。 1012 其他货币资金企业的银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出投资款、外埠存款等其他货币资金。期末借方余额，反映企业持有的其他货币资金。 1101 交易性金融资产企业为交易目的所持有的债券投资、股票投资、基金投资等交易性金融资产的公允价值。企业持有的直接指定为以公允价值计量且其变动计入当期损益的金融资产，也在本科目核算。期末借方余额，反映企业持有的交易性金融资产的公允价值。 1121 应收票据企业因销售商品、提供劳务等而收到的商业汇票，包括银行承兑汇票、商业承兑汇票。期末借方余额，放映企业持有的商业汇票的票面金额。 1122 应收账款企业因销售商品、提供劳务等经营活动而应该收取的款项。因销售商品、提供劳务等而采用递延方式收取合同或者协议价款、实质上具有融资性质的，在“长期应收款”科目核算。期末借方余额，反映企业尚未收回的应收账款；期末贷方余额，放映企业预收的账款。 1123 预付账款企业按照合同规定预付的款项。预付款项情况不多的，也可以不设置本科目，将预付的款项直接计入“应付账款”科目。企业进

会计科目中英文对照

1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 1122 短期投资-短期票券short-term investments -short-term notes and bills? 1123短期投资-政府债券s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market? 113应收票据n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?

国际会计科目对照表(中英)

精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?principles?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? ? Management?accounting?管理会计? Return?of?investment?投资回报? Return?on?investment?投资报酬? Securities?and?Exchange?Commission?证券交易委员会?

Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?

新会计准则会计科目表U8

新会计准则会计科目表序号会计科目编号会计科目名称一、资产类 1 1001 库存现金（更名，原为“现金”） 2 1002 银行存款 3 1003 存放中央银行款项(银行专用新增) 4 1011 存放同业（银行专用新增） 5 1012 其他货币资金 5 1102 短期投资跌价准备(更名) 6 1021 结算备付金(证券专用新增) 7 1031 存出保证金(金融共用新增) 8 1101 交易性金融资产(新增，原为“短期投资”) 9 1111 买入返售金融资产 10 1121 应收票据 11 1122 应收账款 12 1123 预付账款 13 1131 应收股利 14 1132 应收利息 15 1201 应收代位追偿款(保险专用新增) 16 1211 应收分保账款(保险专用新增) 17 1212 应收分保合同准备金 18 1221 其他应收款 19 1231 坏账准备 13 1161 应收补贴款 20 1301 贴现资产(银行专用新增) 21 1302 拆出资金(新增) 22 1303 贷款(银行和保险共用新增) 23 1304 贷款损失准备(银行和保险共用新增) 24 1311 代理兑付证券(银行和证券共用新增) 25 1321 代理业务资产(新增) 26 1401 材料采购(更名，工业企业专用，原为“物资采购”) 27 1402 在途物资(新增，商业企业专用) 28 1403 原材料 29 1404 材料成本差异 30 1405 库存商品 31 1406 发出商品(新增，将原分期收款发出商品、发出商品、委托代销商品合并) 32 1407 商品进销差价 33 1408 委托加工物资 34 1411 周转材料(新增，将包装物、低值易耗品合并) 35 1421 消耗性生物资产 36 1431 贵金属 37 1441 抵债资产(金融共用新增) 38 1451 损余物资(保险专用新增) 39 1461 融资租赁资产(租赁专用新增) 40 1471 存货跌价准备（对应“资产减值损失”） 41 1501 持有至到期投资(新增，原为“长期债权投资”) 42 1502 持有至到期投资减值准备(新增)

中英文会计科目表

中国会计科目的中英文对照一、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 bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments corporate bonds '110103 基金Short-term investments corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by 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

国际会计准则2010《重要会计用语中英对照》

「重要會計用語中英對照」 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 ‘Corridor’ 「緩衝區」 3 ‘Cost of sales’ method 「銷貨成本」法 4 Acceptable under IFRSs 國際財務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計退休福利計畫之會計與報導 7 Accounting and Reporting by Retirement Benefit Plans 8 Accounting estimate 會計估計政府補助之會計及政府輔助之揭露9 Accounting for Government Grants and Disclosure of Government Assistance 10 accounting for inventories 存貨會計 11 Accounting for Investments in Associates 投資關聯企業之會計 12 Accounting income 會計收益 13 Accounting model 會計模式 14 Accounting period 會計期間會計政策、會計估計變動及錯誤15 Accounting Policies, Changes in Accounting Estimates and Errors 16 Accounting policy 會計政策 17 Accounting principle 會計原則 18 Accounting profit 會計利潤 19 Accounting record 會計紀錄 20 Accounting treatment 會計處理 21 Accounts receivable 應收帳款 22 Accrual basis 應計基礎 23 Accrual basis of accounting 應計基礎會計 24 Accrued liabilities 應計負債累計(攤銷、利息、損益) 25 Accumulated (amortisation, interest, profit or loss) 26 Accumulated profit or loss 累計損益 27 Accumulating compensated absences 累積帶薪假 28 Achieve comparability 達成可比性/ 達成…可比性 29 acquired entity (被)收購(之)個體 30 acquired goodwill 收購(之)商譽

新会计准则会计科目表(中英文对照)

一、资产类 11001 库存现金 cash on hand 21002 银行存款 bank deposit 51015 其他货币资金 other monetary capital 91101 交易性金融资产 transaction monetary assets 111121应收票据 notes receivable 121122应收账款 account receivable 131123预付账款 account prepaid 141131应收股利 dividend receivable 151132应收利息 accrued interest receivable 211231其他应收款 accounts receivable-others 221241坏账准备 had debts reserve 281401材料采购 procurement of materials 291402在途物资 materials in transit 301403原材料 raw materials 321406库存商品 commodity stocks 331407发出商品 goods in transit 361412包装物及低值易耗品 wrappage and low value and easily wornoutarticles 421461存货跌价准备 reserve against stock price declining 451521持有至到期投资 hold investment due

461522持有至到期投资减值准备 hold investment due reduction reserve 471523可供出售金融资产 financial assets available for sale 481524长期股权投资 long-term stock ownership investment 491525长期股权投资减值准备 long-term stock ownership investment reduction reserve 501526投资性房地产 investment realeastate 511531长期应收款 long-term account receivable 521541未实现融资收益 unrealized financing income 541601固定资产 permanent assets 551602累计折旧 accumulated depreciation 561603固定资产减值准备permanent assets reduction reserve 571604在建工程 construction in process 581605工程物资 engineer material 591606固定资产清理 disposal of fixed assets 601611融资租赁资产租赁专用 financial leasing assets exclusively for leasing 611612未担保余值租赁专用 unguaranteed residual value exclusively for leasing

新会计准则会计科目表(中英文对照)

一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable

21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against

stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account

国际会计准则中英对照[名言警句中英对照]

国际会计准则中英对照[名言警句中英对照] 随着中西方文化交流日益频繁，越来越多的西方读者渴望了解璀璨的中国文化，名言警句的中英对照就是其中一项。下面为你分享的是名言警句中英对照，希望你喜欢! 不要回避苦恼和困难，挺起身来向它挑战，进而克服它。——池田大作 Don't shy away from pain and difficulty， stand to it challenges， and overe it。有总是从无开始的;是靠两只手和一个聪明的脑袋变出来的。——松苏内吉 There are always free from the start; Is to rely on two hands and a clever head。无事时宜澄然。有事时宜斩然。得意时，宜淡然。失意时，宜泰然。——陶觉 Nothing of the clear。 Have something appropriate to cut。When， should be cool。 Frustrated when, should be poised。

谁要游戏人生，他就一事无成，谁不能主宰自己，永远是一个奴隶。——歌德 Who is going to the game of life， he does nothing， who cannot control themselves， is always a slave。要注意留神任何有利的瞬时，机会到了莫失之交臂!——歌德 Attention should be paid to watch any favorable instantaneous， opportunities to the opportunity of mo! 我们世界上最美好的东西，都是由劳动、由人的聪明的手创造出来的。——高尔基 Our most beautiful things in the world is created by labor，by the people's clever hands。卓越的人的一大优点是：在不利和艰难的遭遇里百折不挠。——贝多芬

会计科目中英文对照全

会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】

1 资产 assets？ 11~ 12 流动资产 current assets？ 111 现金及约当现金 cash and cash equivalents？ 1111 库存现金 cash on hand？ 1112 零用金/周转金 petty cash/revolving funds？ 1113 银行存款 cash in banks0 g 1116 在途现金 cash in transit？ 1117 约当现金 cash equivalents？ 1118 其它现金及约当现金 other cash and cash equivalents？ 112 短期投资 short-term investment？ 1121 短期投资 -股票 short-term investments - stock？ 1122 短期投资 -短期票券 short-term investments - short-term notes and bills？ 1123 短期投资 -政府债券 short-term investments - government bonds？ 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates？ 1125 短期投资 -公司债 short-term investments - corporate bonds？ 1128 短期投资 -其它 short-term investments - other？ 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market？113 应收票据 notes receivable？ 1131 应收票据 notes receivable？ 1132 应收票据贴现 discounted notes receivable？ 1137 应收票据 -关系人 notes receivable - related parties？ 1138 其它应收票据 other notes receivable？ 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable？114 应收帐款 accounts receivable？ 1141 应收帐款 accounts receivable？ 1142 应收分期帐款 installment accounts receivable？ 1147 应收帐款 -关系人 accounts receivable - related parties？ 1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable？118 其它应收款 other receivables？ 1181 应收出售远汇款 forward exchange contract receivable？ 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies？1183 买卖远汇折价 discount on forward ex-change contract？ 1184 应收收益 earned revenue receivable？ 1185 应收退税款 income tax refund receivable？ 1187 其它应收款 - 关系人 other receivables - related parties？ 1188 其它应收款 - 其它 other receivables - other？ 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables？121~122 存货 inventories？ 1211 商品存货 merchandise inventory？ 1212 寄销商品 consigned goods？ 1213 在途商品 goods in transit？ 1219 备抵存货跌价损失 allowance for reduction of inventory to market？ 1221 制成品 finished goods？ 1222 寄销制成品 consigned finished goods？

新会计准则会计科目表(中英文对照)知识分享

新会计准则常用会计科目表(详细整理)

新会计准则会计科目表中英文对照18页word

[中英对照名人名言]国际会计准则中英对照

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新企业会计准则会计科目表完整版

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新会计准则会计科目表U8

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国际会计准则2010《重要会计用语中英对照》

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)

国际会计准则中英对照[名言警句中英对照]

会计科目中英文对照全

最新会计报表附注中英文对照