国际会计科目对照表(中英)
会计科目中英对照(全)
会计科目中英比较（全）1 财产assets11~ 12流动财产current assets111现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金 /周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其余现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 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 bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-得益凭据short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其余 short-term investments - other1129 备抵短期投资贬价损失allowance for reduction of short-term investment to market113 应收单据 notes receivable1131 应收单据 notes receivable1132 应收单据贴现discounted notes receivable1137 应收单据-关系人 notes receivable - related parties 1138 其余应收单据other notes receivable1139 备抵呆帐－应收单据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其余应收款other receivables1181 应收销售远汇款forward exchange contract receivable1182应收远汇款-外币forward exchange contract receivable - foreign currencies1183买卖远汇折价discount on forward ex-change contract1184 应收利润earned revenue receivable1185 应收退税款 income tax refund receivable1187 其余应收款- 关系人other receivables - related parties1188 其余应收款- 其余 other receivables - other 1189 备抵呆帐- 其余应收款allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货贬价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料 materials and supplies in transit 1229 备抵存货贬价损失allowance for reduction of inventory to market125 预支花费 prepaid expenses1251 预支薪水 prepaid payroll1252 预支租金 prepaid rents1253 预支保险费prepaid insurance1254 用品盘存office supplies1255 预支所得税prepaid income tax1258 其余预支花费other prepaid expenses126 预支款项 prepayments1261 预支货款 prepayment for purchases1268 其余预支款项other prepayments128~129 其余流动财产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted 1291 递延所得税财产deferred income tax assets1292递延兑换损失deferred foreign exchange losses 1293业主(股东)来往owners'(stockholders') current account1294 同业来往 current account with others1298 其余流动财产 -其余 other current assets - other13 基金及长久投资funds and long-term investments131基金funds1311 偿债基金 redemption fund (or sinking fund)1312 改进及扩大基金 fund for improvement and expansion1313 不测损失准备基金contingency fund1314 退休基金pension fund1318 其余基金other funds132 长久投资 long-term investments1321 长久股权投资long-term equity investments1322 长久债券投资long-term bond investments1323 长久不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance1328 其余长久投资other long-term investments1329 备抵长久投资贬价损失allowance for excess ofcost over market value of long-term investments14~ 15固定财产property , plant, and equipment141土地 land1411 土地 land1418 土地 -重估增值 land - revaluation increments142 土地改进物land improvements1421 土地改进物land improvements1428 土地改进物-重估增值 land improvements - revaluation increments1429积累折旧-土地改进物accumulated depreciation - land improvements143房子及建物buildings1431房子及建物buildings1438房子及建物-重估增值buildings -revaluation increments1439积累折旧-房子及建物accumulated depreciation - buildings144~146 机(器 )具及设施machinery and equipment 1441机(器)具machinery1448 机 (器 )具 -重估增值machinery - revaluation increments1449积累折旧-机(器 )具accumulated depreciation - machinery151 租借财产 leased assets1511 租借财产leased assets1519 积累折旧-租借财产 accumulated depreciation - leased assets152 租借权益改进leasehold improvements1521 租借权益改进leasehold improvements1529 积累折旧 - 租借权益改进accumulated depreciation - leasehold improvements156 未竣工程及预支购买设施款construction in progress and prepayments for equipment1561 未竣工程construction in progress1562 预支购买设施款prepayment for equipment158杂项固定财产 miscellaneous property, plant, and equipment1581 杂项固定财产 miscellaneous property, plant, and equipment1588 杂项固定财产 -重估增值miscellaneous property, plant, and equipment - revaluation increments1589 积累折旧 - 杂项固定财产accumulated depreciation -miscellaneous property, plant, andequipment 16 递耗费产 depletable assets161 递耗费产 depletable assets1611天然资源natural resources1618天然资源-重估增值natural resources -revaluation increments1619积累折耗-天然资源accumulated depletion - natural resources17 无形财产intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731特许权franchise174著作权copyright1741著作权copyright175计算机软件computer software1751计算机软件computer software cost176 商誉 goodwill1761 商誉goodwill177 创办费 organization costs1771 创办费organization costs178 其余无形财产other intangibles1781 递延退休金成本deferred pension costs1782 租借权益改进leasehold improvements1788 其余无形财产 -其余other intangible assets - other 18 其余财产 other assets181 递延财产 deferred assets1811 债券刊行成本deferred bond issuance costs 1812 长久预支租金long-term prepaid rent1813 长久预支保险费long-term prepaid insurance1814 递延所得税财产 deferred income tax assets1815 预支退休金prepaid pension cost1818 其余递延财产other deferred assets182 闲置财产 idle assets1821 闲置财产idle assets184 长久应收单据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长久应收单据long-term notes receivable 1842 长久应收帐款long-term accounts receivable1843 催收帐款 overdue receivables1847 长久应收单据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 1848其余长久应收款项other long-term receivables 1849 备抵呆帐 -长久应收单据及款项与催收帐款allowance for uncollectible accounts - long-term notes,accounts and overdue receivables185 出租财产 assets leased to others1851 出租财产 assets leased to others1858 出租财产-重估增值 assets leased to others - incremental value from revaluation1859 积累折旧-出租财产 accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项财产miscellaneous assets1881 受限制存款certificate of deposit - restricted 1888 杂项财产-其余miscellaneous assets2 欠债liabilities21~ 22 流动欠债 current liabilities211 短期借钱 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借钱 bank loan2114 短期借钱-业主short-term borrowings - owners 2115 短期借钱-员工short-term borrowings - employees 2117 短期借钱-关系人 short-term borrowings- related parties2118 短期借钱-其余short-term borrowings - other212 对付短期票券 short-term notes and bills payable 2121 对付商业本票 commercial paper payable2122 银行承兑汇票bank acceptance2128 其余对付短期票券other short-term notes and bills payable2129 对付短期票券折价discount on short-term notes and bills payable213 对付单据 notes payable2131 对付单据notes payable2137 对付单据-关系人 notes payable - related parties 2138 其余对付单据other notes payable214 对付帐款 accounts pay able2141 对付帐款accounts payable2147 对付帐款-关系人 accounts payable - related parties 216 对付所得税income taxes payable2161 对付所得税income tax payable217 对付花费 accrued expenses2171 对付薪工 accrued payroll2172 对付租金accrued rent payable2173 对付利息accrued interest payable2174 对付营业税accrued VAT payable2175 对付税捐-其余 accrued taxes payable- other2178 其余对付花费other accrued expenses payable218~219 其余对付款other payables2181 对付购入远汇款forward exchange contract payable2182 对付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 对付土地房子款payables on land and building purchased2185 对付设施款Payables on equipment2187 其余对付款-关系人 other payables - related parties 2191 对付股利dividend payable2192 对付盈利bonus payable2193 对付董监事酬金 compensation payable to directors and supervisors2198 其余对付款-其余other payables - other226 预收款项 advance receipts2261 预收货款sales revenue received in advance 2262 预收收入 revenue received in advance2268 其余预收款other advance receipts227 一年或一营业周期内到期长久欠债long-term liabilities-current portion2271一年或一营业周期内到期公司债corporate bonds payable - current portion2272一年或一营业周期内到期长久借钱long-term loans payable - current portion2273一年或一营业周期内到期长久对付单据及款项long-term notes and accounts payable due within one yearor one operating cycle2277 一年或一营业周期内到期长久对付单据及款项-关系人 long-term notes and accounts payables to relatedparties - current portion2278 其余一年或一营业周期内到期长久欠债 other long-term lia- bilities - current portion228~229 其余流动欠债 other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 预计售后服务 /保固欠债 estimated warrantyliabilities2291 递延所得税欠债 deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主 (股东 )来往owners' current account2294 同业来往 current account with others2298 其余流动欠债 -其余 other current liabilities - others 23 长久欠债 long-term liabilities231 对付公司债 corporate bonds payable2311 对付公司债corporate bonds payable2319 对付公司债溢 (折 )价 premium(discount) on corporate bonds payable232 长久借钱 long-term loans payable2321 长久银行借钱long-term loans payable - bank 2324 长久借钱-业主 long-term loans payable - owners 2325 长久借钱-员工 long-term loans payable - employees2327 长久借钱-关系人 long-term loans payable - related parties2328长久借钱-其余long-term loans payable - other 233长久对付单据及款项long-term notes and accounts payable2331 长久对付单据long-term notes payable2332 长久对付帐款 long-term accounts pay-able2333 长久对付租借欠债long-term capital lease liabilities2337 长久对付单据及款项-关系人 Long-term notes andaccounts payable - related parties2338其余长久对付款项other long-term payables234预计对付土地增值税 accrued liabilities for land value increment tax2341 预计对付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金欠债 accrued pension liabilities2351 应计退休金欠债accrued pension liabilities238 其余长久欠债 other long-term liabilities2388 其余长久欠债 -其余 other long-term liabilities - other28 其余欠债other liabilities281 递延欠债 deferred liabilities2811 递延收入deferred revenue2814 递延所得税欠债deferred income tax liabilities 2818 其余递延欠债other deferred liabilities286 存入保证金 deposits received2861 存入保证金guarantee deposit received288 杂项欠债 miscellaneous liabilities2888 杂项欠债-其余 miscellaneous liabilities –other3业主权益owners' equity31 资本capital311 资本（或股本）capital3111 一般股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分派股票股利stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 一般股股票溢价paid-in capital in excess ofpar- common stock3212 特别股股票溢价 paid-in capital in excess of par-preferred stock323财产重估增值准备capital surplus from assets revaluation3231财产重估增值准备capital surplus from assets revaluation324处罚财产溢价公积capital surplus from gain on disposal of assets3241处罚财产溢价公积capital surplus from gain on disposal of assets325归并公积capital surplus from business combination 3251归并公积capital surplus from businesscombination326受赠公积donated surplus3261 受赠公积donated surplus328其余资本公积other additional paid-in capital3281 权益法长久股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积 - 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保存盈利 (或积累损失 ) retained earnings (accumulated deficit)331 法定盈利公积legal reserve3311 法定盈利公积legal reserve332 特别盈利公积special reserve3321 不测损失准备contingency reserve3322 改进扩大准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption ofliabilities3328 其余特别盈利公积other special reserve335未分派盈利 (或积累损失 ) retainedearnings-unappropriated (or accumulated deficit)3351积累盈亏accumulated profit or loss3352先期损益调整prior period adjustments3353本期损益net income or loss for current period34 权益调整equity adjustments341 长久股权投资未实现贬价损失unrealized loss on market value decline of long-term equity investments 3411 长久股权投资未实现贬价损失unrealized loss on market value decline of long-term equity investments 342 积累换算调整数cumulative translation adjustment3421 积累换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股treasury stock36 少量股权 minority interest361 少量股权minority interest3611 少量股权minority interest4 营业收入operating revenue41 销货收入sales revenue411销货收入sales revenue4111 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 其余营业收入other operating revenue488 其余营业收入 -其余 other operating revenue4888 其余营业收入 -其余 other operating revenue - other5 营业成本 operating costs 51 销货成本 cost of goods sold 511 销货成本cost of goods sold5111 销货成本 cost of goods sold 5112 分期付款销货成本 installment cost of goods sold 512 进货purchases 5121 进货purchases 5122 进货花费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 进料花费 charges on purchasedmaterial 5133 进料退出 material purchase returns5134 进料折让material purchase allowances 514 直接人工 direct labor 5141 直接人工direct labor515~518 制造花费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 修葺费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 员工福利employee benefits/welfare 5176 训练费training (expense) 5177 间接资料indirect materials 5188 其余制造花费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 costs58 其余营业成本other operating costs 588 其余营业成本 -其余other operating costs-other 5888 其它营业成本 -其余other operating costs - other6 营业花费operating expenses61 销售花费sellingexpenses 615~618 销售花费selling expenses6151 薪水支出 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 修葺费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 社交费entertainment (expense) 6165 捐献 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 员工福利employee benefits/welfare本文由《战略估算-管理界的工业革命》作者张熙庭采集。
中英文会计科目对照表(新版)
中英文会计科目对照表（结）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 Cashier''s 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 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 basis 1271 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 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Bcreditor''s 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 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 income191101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 payable217101 应交增值税value added tax payable21710101 进项税额 Withholdings on V AT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid V AT changeover21710104 减免税款 Tax deduction21710105 销项税额Substituted money on V AT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on V AT21710108 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 V AT changeover21710110 未交增值税 Unpaid V AT217102 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 platetax(VVULPT) payable217111 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 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 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 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 reserve 311103 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 expansion 314106 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 fund 314110 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 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 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。
会计科目中英文对照表
会计科目中英文对照表现金 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自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资 Consigned processiong material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment， furniture and fixtures固定资产-运输设备 Fixed assets - Automobiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits。
中英文会计科目对照表(木偶整理)
other unpaid to governments
其他应交款
Other Payable
其他应付款
第3页(共75页)
Accured expense
预提费用
Other current liabilities Long-term loan Long-term payable Deferred tax liabilities Other Long-term liabilities Paid-in capital Capital reserves
股本溢价 接受捐赠资产准备 资产评估增值 特别储备 期权 可供出售金融资产 其他储备 储备基金 企业发展基金
extraction reserving fund extraction venture expansion fund appropiation of staff incentive and welfare fund dividends
其他流动负债 长期借款 长期应付款 递延所得税负债 其他长期负债 实收资本 资本公积
Surplus reserves
盈余公积
Current Year Profit Profit Distribution
本年利润 利润分配
第4页(共75页)
Retained earnings b/f Overhead
ERP implement overhaul formation expense annuity others
ERP实施费 大修理支出 开办费 年金 其他
bank acceptance trade acceptance estimate
银行承兑 商业承兑 暂估
basic OT anuual bonus other bonus subsidies
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
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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
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。
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 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 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 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 reserves 1431 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 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 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 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 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 cessation 4107 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 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。
中英文会计科目对照(完整)
中英文会计科目对照（完整）- -一、资产类Assets (海归论坛)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 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 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 fabric ate1603 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 (海归论坛www. )二、负债类Liability (海归论坛)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) pay able'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 (海归论坛)三、所有者权益类OWNERS' EQUITY (海归论坛)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 (海归论坛)四、成本类Cost (海归论坛)4101 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 (海归论坛)五、损益类Profit and loss (海归论坛)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 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。
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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?精心整理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?.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?精心整理货币计量假设?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? 负债业主权益收入费用收益亏损配比原则?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?（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?精心整理应收票据?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? 现金折扣坏帐费用备抵法备抵坏帐损益表法直接冲销法?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?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?精心整理合并法?Consolidation?method?股利宣布日?Declaration?date? 股权登记日?Date?of?record? 除息日?Ex-dividend?date?付息日债券面值债券折价债券溢价票面利率市场利率普通股优先股现金股利?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?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－－－－－－－－－－－－－－－－－－－－－－－－? 无形资产?Intangible?assets?专利权?Patents?商标权?Trademarks,?Trade?names?着作权?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?精心整理贴现票据?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?预收收益应付费用增值税营业税应付奖金债赠品和兑换券?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?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?精心整理核定股本?Authorized?capital?stock?实收资本?Issued?capital?stock? 发行在外股本?Outstanding?capital?stock? 库藏股?Treasury?stock? 普通股优先股股现金发行非现金发行?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?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?精心整理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?债券比率营运资本周转流动比率速动比率?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?（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。