英语会计科目(标准翻译)

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

1223 副产品by-products

1224 在制品work in process

1225 委外加工work in process - outsourced

1226 原料raw materials

1227 物料supplies

1228 在途原物料materials and supplies in transit

1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses

1251 预付薪资prepaid payroll

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prepayments

1261 预付货款prepayment for purchases

1268 其它预付款项other prepayments

128~129 其它流动资产other current assets

1281 进项税额V AT paid ( or input tax)

1282 留抵税额excess V A T paid (or overpaid V AT)

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 deposit-restricted

1291 递延所得税资产deferred income tax assets

1292 递延兑换损失deferred foreign exchange losses

1293 业主(股东)往来owners'(stockholders') current account

1294 同业往来current account with others

1298 其它流动资产-其它other current assets - other

13 基金及长期投资funds and long-term investments

131 基金funds

1311 偿债基金redemption fund (or sinking fund)

1312 改良及扩充基金fund for improvement and expansion

1313 意外损失准备基金contingency fund

1314 退休基金pension fund

1318 其它基金other funds

132 长期投资long-term investments

1321 长期股权投资long-term equity investments

1322 长期债券投资long-term bond investments

1323 长期不动产投资long-term real estate in-vestments

1324 人寿保险现金解约价值cash surrender value of life insurance

1328 其它长期投资other long-term investments

1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments

14~ 15 固定资产property , plant, and equipment

141 土地land

1411 土地land

1418 土地-重估增值land - revaluation increments

142 土地改良物land improvements

1421 土地改良物land improvements

1428 土地改良物-重估增值land improvements - revaluation increments

1429 累积折旧-土地改良物accumulated depreciation - land improvements

143 房屋及建物buildings

1431 房屋及建物buildings

1438 房屋及建物-重估增值buildings -revaluation increments

1439 累积折旧-房屋及建物accumulated depreciation - buildings

144~146 机(器)具及设备machinery and equipment

1441 机(器)具machinery

1448 机(器)具-重估增值machinery - revaluation increments

1449 累积折旧-机(器)具accumulated depreciation - machinery

151 租赁资产leased assets

1511 租赁资产leased assets

1519 累积折旧-租赁资产accumulated depreciation - leased assets

152 租赁权益改良leasehold improvements

1521 租赁权益改良leasehold improvements

1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements

156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress

1562 预付购置设备款prepayment for equipment

158 杂项固定资产miscellaneous property, plant, and equipment

1581 杂项固定资产miscellaneous property, plant, and equipment

1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments

1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment

16 递耗资产depletable assets

161 递耗资产depletable assets

1611 天然资源natural resources

1618 天然资源-重估增值natural resources -revaluation increments

1619 累积折耗-天然资源accumulated depletion - natural resources

17 无形资产intangible assets

171 商标权trademarks

1711 商标权trademarks

172 专利权patents

1721 专利权patents

173 特许权franchise

1731 特许权franchise

174 著作权copyright

1741 著作权copyright

175 计算机软件computer software

1751 计算机软件computer software cost

176 商誉goodwill

1761 商誉goodwill

177 开办费organization costs

1771 开办费organization costs

178 其它无形资产other intangibles

1781 递延退休金成本deferred pension costs

1782 租赁权益改良leasehold improvements

1788 其它无形资产-其它other intangible assets - other

18 其它资产other assets

181 递延资产deferred assets

1811 债券发行成本deferred bond issuance costs

1812 长期预付租金long-term prepaid rent

1813 长期预付保险费long-term prepaid insurance

1814 递延所得税资产deferred income tax assets

1815 预付退休金prepaid pension cost

1818 其它递延资产other deferred assets

182 闲置资产idle assets

1821 闲置资产idle assets

184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable

1842 长期应收帐款long-term accounts receivable

1843 催收帐款overdue receivables

1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties

1848 其它长期应收款项other long-term receivables

1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

185 出租资产assets leased to others

1851 出租资产assets leased to others

1858 出租资产-重估增值assets leased to others - incremental value from revaluation

1859 累积折旧-出租资产accumulated depreciation - assets leased to others

186 存出保证金refundable deposit

1861 存出保证金refundable deposits

188 杂项资产miscellaneous assets

1881 受限制存款certificate of deposit - restricted

1888 杂项资产-其它miscellaneous assets - other

2 负债liabilities

21~ 22 流动负债current liabilities

211 短期借款short-term borrowings(debt)

2111 银行透支bank overdraft

2112 银行借款bank loan

2114 短期借款-业主short-term borrowings - owners

2115 短期借款-员工short-term borrowings - employees

2117 短期借款-关系人short-term borrowings- related parties

2118 短期借款-其它short-term borrowings - other

212 应付短期票券short-term notes and bills payable

2121 应付商业本票commercial paper payable

2122 银行承兑汇票bank acceptance

2128 其它应付短期票券other short-term notes and bills payable

2129 应付短期票券折价discount on short-term notes and bills payable

213 应付票据notes payable

2131 应付票据notes payable

2137 应付票据-关系人notes payable - related parties

2138 其它应付票据other notes payable

214 应付帐款accounts pay able

2141 应付帐款accounts payable

2147 应付帐款-关系人accounts payable - related parties

216 应付所得税income taxes payable

2161 应付所得税income tax payable

217 应付费用accrued expenses

2171 应付薪工accrued payroll

2172 应付租金accrued rent payable

2173 应付利息accrued interest payable

2174 应付营业税accrued V AT payable

2175 应付税捐-其它accrued taxes payable- other

2178 其它应付费用other accrued expenses payable

218~219 其它应付款other payables

2181 应付购入远汇款forward exchange contract payable

2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract

2184 应付土地房屋款payables on land and building purchased

2185 应付设备款Payables on equipment

2187 其它应付款-关系人other payables - related parties

2191 应付股利dividend payable

2192 应付红利bonus payable

2193 应付董监事酬劳compensation payable to directors and supervisors

2198 其它应付款-其它other payables

夏☆雨

4 营业收入operating revenue

41 销货收入sales revenue

411 销货收入sales revenue

4111 销货收入sales revenue

4112 分期付款销货收入installment sales revenue

417 销货退回sales return

4171 销货退回sales return

419 销货折让sales allowances

4191 销货折让sales discounts and allowances

46 劳务收入service revenue

461 劳务收入service revenue

4611 劳务收入service revenue

47 业务收入agency revenue

471 业务收入agency revenue

4711 业务收入agency revenue

48 其它营业收入other operating revenue

488 其它营业收入-其它other operating revenue

4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs

51 销货成本cost of goods sold

511 销货成本cost of goods sold

5111 销货成本cost of goods sold

5112 分期付款销货成本installment cost of goods sold

512 进货purchases

5121 进货purchases

5122 进货费用purchase expenses

5123 进货退出purchase returns

5124 进货折让charges on purchased merchandise

513 进料materials purchased

5131 进料material purchased

5132 进料费用charges on purchased material

5133 进料退出material purchase returns

5134 进料折让material purchase allowances

514 直接人工direct labor

5141 直接人工direct labor

515~518 制造费用manufacturing overhead

5151 间接人工indirect labor

5152 租金支出rent expense, rent

5153 文具用品office supplies (expense)

5154 旅费travelling expense, travel

5155 运费shipping expenses, freight

5156 邮电费postage (expenses)

5157 修缮费repair(s) and maintenance (expense )

5158 包装费packing expenses

5161 水电瓦斯费utilities (expense)

5162 保险费insurance (expense)

5163 加工费manufacturing overhead - outsourced

5166 税捐taxes

5168 折旧depreciation expense

5169 各项耗竭及摊提various amortization

5172 伙食费meal (expenses)

5173 职工福利employee benefits/welfare

5176 训练费training (expense)

5177 间接材料indirect materials

5188 其它制造费用other manufacturing expenses

56 劳务成本制ervice costs

561 劳务成本service costs

5611 劳务成本service costs

57 业务成本gency costs

571 业务成本agency costs

5711 业务成本agency costs

58 其它营业成本other operating costs

588 其它营业成本-其它other operating costs-other

5888 其它营业成本-其它other operating costs - other

6 营业费用operating expenses

61 推销费用selling expenses

615~618 推销费用selling expenses

6151 薪资支出payroll expense

6152 租金支出rent expense, rent

6153 文具用品office supplies (expense)

6154 旅费travelling expense, travel

6155 运费shipping expenses, freight

6156 邮电费postage (expenses)

6157 修缮费repair(s) and maintenance (expense)

6159 广告费advertisement expense, advertisement

6161 水电瓦斯费utilities (expense)

6162 保险费insurance (expense)

6164 交际费entertainment (expense)

6165 捐赠donation (expense)

6166 税捐taxes

6167 呆帐损失loss on uncollectible accounts

6168 折旧depreciation expense

6169 各项耗竭及摊提various amortization

6172 伙食费meal (expenses)

6173 职工福利employee benefits/welfare

6175 佣金支出commission (expense)

6176 训练费training (expense)

6188 其它推销费用other selling expenses

62 管理及总务费用general & administrative expenses

625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense

6252 租金支出rent expense, rent

6253 文具用品office supplies

6254 旅费travelling expense, travel

6255 运费shipping expenses,freight

6256 邮电费postage (expenses)

6257 修缮费repair(s) and maintenance (expense)

6259 广告费advertisement expense, advertisement

6261 水电瓦斯费utilities (expense)

6262 保险费insurance (expense)

6264 交际费entertainment (expense)

6265 捐赠donation (expense)

6266 税捐taxes

6267 呆帐损失loss on uncollectible accounts

6268 折旧depreciation expense a

6269 各项耗竭及摊提various amortization

6271 外销损失loss on export sales

6272 伙食费meal (expenses)

6273 职工福利employee benefits/welfare

6274 研究发展费用research and development expense

6275 佣金支出commission (expense)

6276 训练费training (expense)

夏☆雨

4 营业收入operating revenue 41 销货收入sales revenue 411 销货收入sales revenue 4111 销货收入sales revenue 4112 分期付款销货收入installment sales revenue 417 销货退回sales return 4171 销货退回sales return 419 销货折让sales allowances 4191 销货折让sales discounts and allowances 46 劳务收入service revenue 461 劳务收入service revenue 4611 劳务收入service revenue 47 业务收入agency revenue 471 业务收入agency revenue 4711 业务收入agency revenue 48 其它营业收入other operating revenue 488 其它营业收入-其它other operating revenue 4888 其它营业收入-其它other operating revenue - other

5 营业成本operating costs 51 销货成本cost of goods sold 511 销货成本cost of goods sold 5111 销货成本cost of goods sold 5112 分期付款销货成本installment cost of goods sold 512 进货purchases 5121 进货purchases 5122 进货费用purchase expenses 5123 进货退出purchase returns 5124 进货折让charges on purchased merchandise 513 进料materials purchased 5131 进料material purchased 5132 进料费用charges on purchased material 5133 进料退出material purchase returns 5134 进料折让material purchase allowances 514 直接人工direct labor 5141 直接人工direct labor 515~518 制造费用manufacturing overhead 5151 间接人工indirect labor 5152 租金支出rent expense, rent 5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel 5155 运费shipping expenses, freight 515

6 邮电费postage (expenses) 515

7 修缮费repair(s) and maintenance (expense ) 515

8 包装费packing expenses 5161 水电瓦斯费utilities (expense) 5162 保险费insurance (expense) 5163 加工费

manufacturing overhead - outsourced 5166 税捐taxes 5168 折旧depreciation expense 5169 各项耗竭及摊提various amortization 5172 伙食费meal (expenses) 5173 职工福利employee benefits/welfare 5176 训练费training (expense) 5177 间接材料indirect materials 5188 其它制造费用other manufacturing expenses 56 劳务成本制ervice costs 561 劳务成本service costs 5611 劳务成本service costs 57 业务成本gency costs 571 业务成本agency costs 5711 业务成本agency costs 58 其它营业成本other operating costs 588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses 61 推销费用selling expenses 615~618 推销费用selling expenses 6151 薪资支出payroll expense 6152 租金支出rent expense, rent 6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses) 6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense) 6162 保险费insurance (expense) 6164 交际费entertainment (expense) 6165 捐赠donation (expense) 6166 税捐taxes 6167 呆帐损失loss on uncollectible accounts 6168 折旧depreciation expense 6169 各项耗竭及摊提various amortization 6172 伙食费meal (expenses) 6173 职工福利employee benefits/welfare 6175 佣金支出commission (expense) 6176 训练费training (expense) 6188 其它推销费用other selling expenses 62 管理及总务费用general & administrative expenses 625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense 6252 租金支出rent expense, rent 6253 文具用品office supplies 6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses) 6257 修缮费repair(s) and maintenance (expense) 6259 广告费advertisement expense, advertisement 6261 水电瓦斯费utilities (expense) 6262 保险费insurance (expense) 6264 交际费entertainment (expense) 6265 捐赠donation (expense) 6266 税捐taxes 6267 呆帐损失loss on uncollectible accounts 6268 折旧depreciation expense a 6269 各项耗竭及摊提various amortization 6271 外销损失loss on export sales 6272 伙食费meal (expenses) 6273 职工福利employee benefits/welfare 6274 研究发展费用research and development expense 6275 佣金支出commission (expense) 6276 训练费training (expense) 6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses 635~638 研究发展费用research and development expenses 6351 薪资支出payroll expense 6352 租金支出rent expense, rent 6353 文具用品office supplies 6354 旅费travelling expense, travel 6355 运费shipping expenses, freight 6356 邮电费postage (expenses) 6357 修缮费repair(s) and maintenance (expense) 6361 水电瓦斯费utilities (expense) 6362 保险费insurance (expense) 6364 交际费entertainment (expense) 6366 税捐taxes 6368 折旧depreciation expense 6369 各项耗竭及摊提various amortization 6372 伙食费meal (expenses) 6373 职工福利employee benefits/welfare 6376 训练费training (expense) 6378 其它研究发展费用other research and development expenses

7 营业外收入及费用non-operating revenue and expenses, other income(expense)

71~74 营业外收入non-operating revenue

711 利息收入interest revenue

7111 利息收入interest revenue/income

712 投资收益investment income

7121 权益法认列之投资收益investment income recognized under equity method

7122 股利收入dividends income

7123 短期投资市价回升利益gain on market price recovery of short-term investment

713 兑换利益foreign exchange gain

7131 兑换利益foreign exchange gain

714 处分投资收益gain on disposal of investments

7141 处分投资收益gain on disposal of investments

715 处分资产溢价收入gain on disposal of assets

7151 处分资产溢价收入gain on disposal of assets

748 其它营业外收入other non-operating revenue

7481 捐赠收入donation income

7482 租金收入rent revenue/income

7483 佣金收入commission revenue/income

7484 出售下脚及废料收入revenue from sale of scraps

7485 存货盘盈gain on physical inventory

7486 存货跌价回升利益gain from price recovery of inventory

7487 坏帐转回利益gain on reversal of bad debts

7488 其它营业外收入-其它other non-operating revenue- other items

75~ 78 营业外费用non-operating expenses

751 利息费用interest expense

7511 利息费用interest expense

752 投资损失investment loss

7521 权益法认列之投资损失investment loss recog- nized under equity method

7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market

753 兑换损失foreign exchange loss

7531 兑换损失foreign exchange loss

754 处分投资损失loss on disposal of investments

7541 处分投资损失loss on disposal of investments

755 处分资产损失loss on disposal of assets

7551 处分资产损失loss on disposal of assets

788 其它营业外费用other non-operating expenses

7881 停工损失loss on work stoppages

7882 灾害损失casualty loss

7885 存货盘损loss on physical inventory

7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories

7888 其它营业外费用-其它other non-operating expenses- other

8 所得税费用(或利益) income tax expense (or benefit)

81 所得税费用(或利益) income tax expense (or benefit)

811 所得税费用(或利益) income tax expense (or benefit)

8111 所得税费用（或利益）income tax expense ( or benefit)

9 非经常营业损益nonrecurring gain or loss

91 停业部门损益gain(loss) from discontinued operations

911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments

9111 停业部门损益-停业前营业损益

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

会计科目英文词汇

中国注册会计师考试英文测试词汇整理现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier's check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference

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 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

中国政府部门英文缩写

-------------------------------------------------------------------------------- From: lijunjiwoaini@https://www.360docs.net/doc/da11513066.html, Subject: Date: Sun, 11 Nov 2007 20:46:40 +0800 中国共产党中央委员会Central Committee of the Communist Party of China 中央政治局Political Bureau of the Central Committee of the CPC 中央政治局常务委员会Standing Committee of the Political Bureau of the CPC 中央书记处Secretariat of the Central Committee of the CPC 中央军事委员会Central Military Commission of the CPC 中央纪律检查委员会Central Commission for Discipline Inspection of the CPC 中央办公厅General Office, CCCPC 中央组织部Organization Department, CCCPC 中央宣传部Publicity Department, CCCPC 中央统一战线部United Front Work Department, CCCPC 中央对外联络部International Liaison Department, CCCPC 中央政法委员会Committee of Political and Legislative Affairs, CCCPC 中央政策研究室Policy Research Office, CCCPC 中央直属机关工作委员会Work Committee for Offices Directly under the CCCPC 中央国家机关工作委员会State Organs Work Committee of the CPC 中央台湾工作委员会Taiwan Affairs Office, CCCPC 中央对外宣传办公室International Communication Office, CCCPC 中央党校Party School of the CPC 中央党史研究室Party History Research Centre, CCCPC 中央文献研究室Party Literature Research Centre, CCCPC 中央翻译局Compilation and Translation Bureau, CCCPC 中央外文出版发行事业局China Foreign Languages Publishing and Distribution Administration 中央档案馆Archives Bureau, CCCPC to have a crush on (someone)； to feel an instant magnetism； to catch one‘s eyes；to hit it off； to have the hots for (someone)； to be attracted to each other. 这些片语，都是描写男女间互相倾慕，两情相悦，有吸引力或一见锺情。例如： * He (she) has a crush on her (him) (他对她十分爱慕) 。 * He felt an instant magnetism when their eyes met. （他们见面时，他立即感到磁性般的吸住）。意指女的外表吸引; 如果是she felt ……那么就是指男的外表吸引。

会计科目中英文对照

完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets

会计科目英文缩写

一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable

应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment

中国各级党政机关干部名称英文翻

中国各级党政机关干部名称英文翻译中共中央总书记General Secretary, the CPC Central Committee 政治局常委Member, Standing Committee of Political Bureau, the CPC Central Committee 政治局委员Member, Political Bureau of the CPC Central Committee 书记处书记Member, secretariat of the CPC Central Committee 中央委员Member, Central Committee 候补委员Alternate Member …省委/市委书记Secretary,…Provincial/Municipal Committee of the CPC 党组书记secretary, Party Leadership Group 中华人民共和国主席/副主席President/Vice President, the People's Republic of China 全国人大委员长/副委员长Chairman/Vice Chairman, National People's Congress 秘书长Secretary-General 主任委员Chairman 委员Member （地方人大）主任Chairman, Local People's Congress 人大代表Deputy to the People's Congress 国务院总理Premier, State Council 国务委员State Councilor 秘书长Secretary-General （国务院各委员会）主任Minister in Charge of Commission for （国务院各部）部长Minister 部长助理Assistant Minister

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?

中国会计科目的中英文对照

中国会计科目的中英文对照—负债类二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable

应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费用 Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 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 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest

中国政府部门英文翻译

中国人民团体，协会名称英译测绘学会Society of Geodesy, Photogrammetry and Cartography 地震学会Seismological Society 国际金融学会International Finance Society 国际战略问题学会Institute for International Strategic Studies 海洋学会Society of Oceanography 科普学会Popular Science Society 全国少年儿童文化艺术委员会Na t’l Council on Cultural and Art Work for Children 全国少年儿童工作协调委员会Nat’l Children’s Work Coordination Committee 全国史学会China Society of History 宋庆龄基金会Song Ching Ling Foundation 中国奥林匹克委员会Chinese Olympic Committee 中国笔会中心Chinese Pen Centre 中国标准化协会China Association for Standardization 中国残疾人福利基金会China Welfare Fund for the Handicapped 中国出版协会Chinese Publishers Association 中国道教协会Chinese Taoist Association 中国电视艺术家协会Chinese Television Artists Association 中国电影家协会China Film Association 中国法律质询中心Chinese Legal Consultancy Centre 中国法律会China Law Society 中国翻译工作者协会Translators Association of China 中国佛教协会Chinese Buddhists Association 中国福利会China Welfare Institute 中国歌剧研究会Chinese Opera Research Institute 中国共产主义青年团Communist Youth League of China 中国国际法学会Chinese Society of International Law 中国国际交流协会Association for Int’l Understanding of China 中国红十字会总会Red Cross Society of China 中国会计学会China Accounting Society 中国基督教“三自”爱国运动委员会 ThreeSelf Patriotic Movement Committee of the Protestant Churches of China 中国基督教协会China Christian Council 中国计量测试学会Chinese Society for Measurement 中国金融学会Chinese Monetary Society 中国考古协会Archaeological Society of China 中国科学技术史学会Chinese Society of Science and Technology History 中国科学技术协会China Society and Technology Association 中国联合国教科文组织全国委员会 Nat’l Commission of The People’s Republic of China for UNESCO 中国联合国协会United Nations Association of the People’s Republic of China 中国美术家协会Chinese Artists Association 中国民间文艺家协会China Society for the Study of Folk Literature and Art 中国企业管理协会China Enterprise Management Association

会计科目中英对照表

资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets

资产其他流动资产Other current assets 流动资产合计Total current assets 非流动资产Non-current assets 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials

固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets

会计科目英文翻译

-! 会计科目英文翻译一、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

中国国家机构英文名

如何翻译中国国家机构 The National People's Congress 全国人民代表大会 The State Central Military Commission中华人民共和国中央军事委员会The Standing Committee of the NPC全国人大常委会 The Supreme People's Court最高人民法院 The Supreme People's Procuratorate最高人民检察院 The State Council国务院 General Office of the State Council国务院办公厅 Chinese People's Political Consultative Conference中国人民政协全国委员会 Organs Composing the State Council国务院组成部门 Ministries Agriculture 农业部 Civil Affairs民政部 Commerce商务部 Communications交通部 Construction建设部 Culture文化部 Education教育部 Finance财政部 Foreign Affairs外交部 Health卫生部 Information Industry信息产业部 Justice司法部 Labor and Social Security劳动和社会保障部 Land and Resources国土资源部 National Defense国防部

Personnel人事部 Public Security公安部 Railways铁道部 Science and Technology科技部 State Security安全部 Supervision监察部 Water Resources水利部 Commissions National Development and Reform Commission国家发展和改革委员会 Commission of Science, Technology and Industry for National Defense 国防科学技术工业委员会 State Ethnic Affairs Commission民族事务委员会 State Population and Family Planning Commission中国人口与计划生育委员会 State Owned Assets Supervision and Administration Commission 国务院国有资产监督管理委员会 Other People's Bank of China中国人民银行 National Audit Office国家审计署 Organs Directly Under the State Council国务院直属机构 General Administration of Customs中国海关总署 State Administration of Taxation国家税务总局 State Administration for Industry and Commerce国家工商行政管理总局State Environmental Protection Administration国家环境保护总局General Administration of the Civil Aviation of China中国民航总局State Administration of Radio, Film and Television国家广播电影电视总局 State General Administration of Sport国家体育总局 National Bureau of Statistics国家统计局 State Forestry Administration国家林业局

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