会计科目中英文对照cpa版

第一课财务会计导读

Glossary

权责发生制 accrual basis

Asset资产

资产负债表 balance sheet资本充足率 capital adequacy ratio

收付实现制 cash basis

cash flow statement现金流量表

double entry method 复式记账法

Expenses费用

公允价值 Fair value财务报告 financial reports

持续经营 going concern

担保 guarantee

历史成本 Historical cost减值 Impairment

减值准备 impairment provision利润表 income statement负债 Liabilities到期 Maturity 可变现净值 Net realizable value所有者权益 Owners' Equity

摊余成本 post-amortization costs现值 Present value Profit利润

重置成本 Replacement cost受托责任 stewardship

转出方 transferor转入方 transferee资产类科目Assets

1. 现金：Cash and cash equivalents

银行存款：Bank deposit

应收账款：Account receivable

应收票据：Notes receivable

应收股利：Dividend receivable

应收利息：Interest receivable

其他应收款：Other receivables

原材料：Raw materials

在途物资：Materials in transport

库存商品：inventory

存货跌价准备：provision for the decline in value of inventories

坏账准备：Allowance for doubtful acounts

待摊费用：Prepaid expense

交易性金融资产：Trading financial assets

持有至到期投资：held-to-maturity investment

可供出售金融资产：Available-for-sale financial assets

短期投资：Short-term investment

长期股权投资：Long-term equity investment

固定资产：Fixed assets

累计折旧：Accumulated depreciation

在建工程：Construction-in-process

固定资产减值准备：provision for the decline in value of fixed assets

无形资产：Intangible assets

累计摊销：Accumulated amortization

商誉：Goodwill

递延所得税资产：（） deferred tax assets DTA

负债类Liability

2. 短期借款：Short-term loans/ borrowing

长期借款：Long-term loans/ borrowing

预收账款：advance from customers/ Deposit received

应付票据：Notes payable

应付账款：Account payable

应付工资薪酬：wages payable

应付股利：Dividends payable

应付利息：Interest payable

应交税费：Tax payable

其他应付款：Other payables

递延所得税负债：Deferred tax liabilities

所有者权益类 OWNERS' EQUITY

3. 实收资本：Paid-in capital

资本公积：Additional paid-in capital

盈余公积：Surplus reserves

未分配利润：Retained earnings

成本类科目Cost

4. 生产成本：Manufacturing Cost

制造费用：Manufacturing overhead

劳务成本：labor costs

研发支出：R & D expenditure

损益类Profit and loss

5.

主营业务收入：Main operating revenue

其他业务收入：Other operating revenue

营业外收入：Non-operating income

投资收益：Investment income

产品销售收入：sales revenue

主营业务成本：；cost of goods sold / cost of sales Main operating costs其他业务支出：Other operating costs

营业外支出：Non-operating expenditure

销售费用：（） advertisementSelling expense管理费用：（） G&A expenseGeneral and administration expense

财务费用：Finance expense