(整理)企业会计准则基本准则英文版-版.
Accounting Standards for Business Enterprises
Basic Standard
Chapter 1 General Provisions
Article 1
In accordance with the accounting Law of The People’s Republic of China and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.
Article 2
This Standard shall apply to enterprises (including companies) established within The People’s Republic of China.
Article 3
Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.
Article 4
An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating result and cash flows, etc. of the enterprises to the users of the financial reports, in order to show results of management’s stewardship, and assist users of financial reports to make economic decision.
Users of financial reports include investors, creditors, government and its relevant departments as well as the public.
Article 5
An enterprise shall recognize, measure and report transactions or events that the enterprise itself have occurred.
Article 6
In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern.
Article 7
An enterprise shall close the accounts and prepare financial reports for each separate accounting period.
Accounting period is divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.
Article 8
Accounting measurement shall be based on unit of currency.
Article 9
Recognition, measurement and reporting for accounting purpose shall be on an accrual basis.
Article 10
An enterprise shall determine the accounting elements based on the economic characteristics of transactions or events. Accounting elements include assets, liabilities, owner’s equity, revenue, expenses and profit.
Article 11
An enterprise shall apply the double method (i.e. debit and credit) for bookkeeping purposes.
Chapter 2 Qualitative Requirements of Accounting Information
Article 12
An enterprise shall recognize, measure, report for accounting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements which satisfy recognition and measurement requirements and other relevant information, and ensure the accounting information is true, reliable and complete.
Article 13
Accounting information provided by enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the enterprise.
Article 14
Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users of financial reports.
Article 15
Accounting information provided by enterprises shall be comparable.
An enterprise shall adopt consistent accounting policies for same or similar transactions or events that occurred in different periods and shall not change the policies arbitrarily. If a change is required or needed, details of the change shall be explained in the notes.
Different enterprises shall adopt prescribed accounting policies to account for same similar transactions or events to ensure accounting information is comparable and prepared on a consistent basis.
Article 16
An enterprise shall recognize, measure and report transactions or events based on their substance, and not
merely based on their legal form.
Article 17
Accounting information provided by an enterprise shall reflect all transactions or events that relate to its financial position, operating results and cash flows.
Article 18
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
Article 19
An enterprise shall recognize, measure and report transactions and events occurred in a timely manner and shall neither bring forward no defer the accounting.
Chapter 3 Assets
Article 20
An asset is resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.
Last transactions and events mentioned in preceding paragraph include acquisition, production, construction or other transactions or events. Transactions or events expected to occur in the future do not give rise to assets.
Owned or controlled by an enterprise is the right to enjoy he ownership of a particular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource.
Expected to generate economic benefits to the enterprise is the potential to bring inflows of cash and cash equivalents, directly or indirectly, to the enterprise.
Article 21
A resource that satisfies the definition of an asset set out in Article 20 in this standard shall be recognized as an asset when both of the following conditions are met.
(a) it is probable that the economic benefits associated with that resource will flow to the enterprise; and
(b) the cost or value of that resource can be measured reliably.
Article 22
An item that satisfies the definition and recognition criteria of an asset shall be included in the balance sheet. An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance sheet.
Chapter 4 Liabilities
Article 23
A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.
A present obligation is duty committed by the enterprise under current circumstance. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.
Article 24
An obligation that satisfies the definition of a liability set out in Article 23 in the standard shall be recognized as a liability when both of the following conditions are met:
(a)it is probable there will be an outflow of economic benefits associated with that obligation from the enterprise;
and
(b)the amount of the outflow of economic benefit in the future can be measured reliably.
Article 25
An item that satisfies the definition and recognition criteria of a liability shall be included in the balance sheet. An item that satisfies the definition of a liability but fails to meet the recognition criteria shall not be included in the balance sheet.
Chapter 5 Owner’s Equity
Article 26
Owner’s equity is the residual interest in the assets of an enterprise after deducting all its liabilities.
Owner’s equity of a company is also known as shareholders’s equity.
Article 27
Owner’s equity comprises capital contributed by owners, gains and losses directly recognized in owner’s equity, retains earning etc.
Gains and losses directly recognized in owner’s equity are those gains and losses that shall not be recognized in profit or loss of the current period but will result in changes (increases or decreases) in owner’s equity, other than those relating to contributions from, or appropriations of profit to equity participants.
Gains are inflows of economic benefits that do not arise in the course of ordinary activities resulting in increases in owner’s equity, other than those relating to contributions from owners.
Losses are outflows of economic benefits that do not arise in the course of ordinary activities resulting in decreases
The amount of owner’s equity is determined by the measurement of assets and liabilities.
Article 29
An item of owner’s equity shall be included in the balance sheet.
Chapter 6 Revenue
Article 30
Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.
Article 31
Revenue is recognized only when it is probable that economic benefit will flow to the enterprise, which will result in an increase in assets or decrease in liabilities and the amount of inflow of economic benefits can be measured reliably.
Article 32
An item that satisfied the definition and recognition criteria of revenue shall be included in the income statement.
Chapter 7 Expense
Article 33
Expense is the gross outflow of economic benefits resulted from the course of ordinary activities that result in decrease in owner’s equity, other than those relating to appropriations of profits to owners.
Article 34
Expense are recognized only when it is probable there will be outflow of economic benefit from the enterprise which result in a reduction of its assets or an increase in liabilities and the amount of the outflow of economic benefits can be measured reliably.
Article 35
Directly attributable costs, such as product costs, labour costs, etc. incurred by an enterprise in the process of production of goods or rendering of services shall be recognized as cost of goods sold or services provided and are charged to profit or loss in the period in which the revenue generated from the related products or services are
Where an expenditure incurred does not generate economic benefits, or where the economic benefits derived from an expenditure do not satisfy, or cease to satisfy the recognition criteria of an asset, the expenditure shall be expensed when incurred and included in profit or loss of the current period.
Transactions or events occurred which to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.
Article 36
An item that satisfies the definition and recognition criteria of expense shall be included in the income statement.
Chapter 8 Profit
Article 37
Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.
Article 38
Gains and losses directly recognized in profit of the current period are those gains and losses that shall be recognized in profit and losses directly which result in change (increases or decreases ) to owner’s equity, other than those relating to contributions from , or appropriations of profit to , owners.
Article 39
The amount of profit is determined by the measurement of the amount of revenue and expenses, gains and losses directly recognized in profit or loss in the current period.
Article 40
An item of profit shall be included in the income statement.
Chapter 9 Accounting Measurement
Article 41
In recording accounting elements that meet the recognition criteria in the accounting books and records and presenting them in the accounting statements and the notes (hereinafter together as “financial statements”), an enterprise shall measure the accounting elements in accordance with the prescribed accounting measurement bases.
Article 42
Accounting measurement bases mainly comprise:
a)Historical cost: Assets are recorded at the amount of cash or cash equivalents paid or the fair value of
the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.
b)Replacement cost: Assets are carried at the amount of cash or cash equivalents that have to be paid if a
same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents would be currently required to settle the obligation.
c)Net realizable value: Assets are carried at the amount of cash or cash equivalents that could be obtained
by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling cost and related tax payments.
d)Present value: Assets are carried at the present discounted value of the future net cash inflows that the
item is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at present discount value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.
e)Fair value: Assets and liabilities are carried at the amount of which an asset could be exchanged, or a
liability settled, between knowledgeable, willing parties in an arm’s length transaction.
Article 43
An enterprise shall generally adopt historical cost as the measurement basis for accounting elements. If the accounting elements are measured at replacement cost, net realizable value, present value or fair value, the enterprise shall ensure such amount can be obtained and reliably measured.
Chapter 10 Financial Report
Article 44
A financial report is a document published by an enterprise to provide accounting information to reflect its financial position on a specific date and its operating result and cash flows for a particular accounting period, etc.
A financial report includes accounting statement and notes and other information or data that shall be disclosed in financial reports. Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement.
A small enterprise need not include a cash flow statement when it prepares financial statement.
Article 45
A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific
date.
Article 46
An income statement is an accounting statement that reflects the operating result of an enterprise for a certain accounting period.
Article 47
A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.
Article 48
Notes to the accounting statement are further explanations of items presented in the accounting statement, and explanations of items not presented in the accounting statements, etc.
Chapter 11 Supplementary Provisions
Article 49
The Ministry of Finance is responsible for the interpretation of this Standard.
Article 50
This standard becomes effective as from 1 January 2007.
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
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
新发布企业会计准则目录、会计科目、财务报表(中英文)
新发布企业会计准则目录(中英文对照版） 企业会计准则目录 Index for Accounting Standards for Business Enterprises Announced February 2006 Effective 2007 for Listed Companies 1. 企业会计准则---------基本准则 (Accounting Standard for Business Enterprises - Basic Standard) 2. 企业会计准则第1 号---------存货 (Accounting Standard for Business Enterprises No. 1 - Inventories) 3. 企业会计准则第2 号---------长期股权投资 (Accounting Standard for Business Enterprises No. 2 - Long-term equity invest ments) 4. 企业会计准则第3 号---------投资性房地产 (Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产 (Accounting Standard for Business Enterprises No. 4 - Fixed assets) 6. 企业会计准则第5 号---------生物资产 (Accounting Standard for Business Enterprises No. 5 - Biological assets) 7. 企业会计准则第6 号---------无形资产 (Accounting Standard for Business Enterprises No. 6 - Intangible assets) 8. 企业会计准则第7 号---------非货币性资产交换 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monet ary assets) 9. 企业会计准则第8 号---------资产减值 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 10. 企业会计准则第9 号---------职工薪酬 (Accounting Standard for Business Enterprises No. 9 – Employee compensatio n ) 11. 企业会计准则第10 号--------企业年金基金 (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fun d)
《企业会计准则通用分类标准》
《企业会计准则通用分类标准》
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《企业会计准则通用分类标准2015》讲解 第1部分判断题 题号QHX016629 在2015版《企业会计准则通用分类标准》中，行业扩展分类标准被整合到通用分类标准中，作为通用分类标准的行业模块。√ 题号QHX016630 2015版《企业会计准则通用分类标准》，根据近些年的实施经验总结形成，将实施企业和监管机构经常使用的、扩展频率较高的元素收录进来，形成“财务报告通用实务元素”。√ 题号QHX0166312015版《企业会计准则通用分类标准》，将各行业扩展部分中具有共性的披露内容作为通用元素，从行业扩展部分整合到通用部分中。√ 题号QHX0166322015版《企业会计准则通用分类标准》通用部分，反映的是企业会计准则对财务报告列示和披露的基本要求，是企业编制XBRL格式财务报告的基础。√ 题号QHX016633对于IFRS分类标准中已定义、与我国企业会计准则含义一致的会计概念，2015版《企业会计准则通用分类标准》采用直接引用的方式，将IFRS分类标准入口模式文件中的相关元素装载到CAS中。× 题号QHX0166342015版《企业会计准则通用分类标准》的行业扩展部分，是在通用部分的基础上，对特定行业财务报告领域的延伸，反映了行业特色的披露内容，按照行业财务报告的类别进行组织。√ 题号QHX016635就2015版《企业会计准则通用分类标准》而言，对于在通用部分已定义的财务报告概念和结构，行业扩展部分可以不直接引用通用部分，而是重新定义相应元素和扩展链接角色。× 题号QHX016636 2015版《企业会计准则通用分类标准》的通用部分和各行业扩展部分，在逻辑上保持相对独立，在文件结构上保持内在统一。× 题号QHX0166372015版《企业会计准则通用分类标准》中的元素，是根据XBRL技术规范系列国标、企业会计准则、石油天然气行业、银行业特性提取的用于财务报告的概念。√ 题号QHX0166382015版《企业会计准则通用分类标准》中，元素名称（element name）以元素的中文标准标签为基础确定。× 题号QHX016639如果元素来自历史版本的通用分类标准，且在2015版通用分类标准修订过程中仅修改了该元素的标准标签，会计含义并未发生变化，为了与英文标准标签保持一致，需要对这些元素的名称进行变更。× 题号QHX0166402015版《企业会计准则通用分类标准》中，元素ID （element ID）的结构是：{分类标准的命名空间前缀_扩展元素名称}。√题号QHX016641 2015版《企业会计准则通用分类标准》中，所有抽象(abstract)元素、表(table)元素、轴(axis)元素和域成员(member)元素的时期属性均为“duration（期间）”型。√ 题号QHX016642 2015版《企业会计准则通用分类标准》中，虚元素没有事实值，其作用是用来组织实元素间的关系。√ 题号QHX016643 2015版《企业会计准则通用分类标准》中，同一个元素可有多个标签，可以没有中英文标准标签。× 题号QHX016644 2015版《企业会计准则通用分类标准》中，扩展链接角色（ELR）是一组可被视为一个整体进行处理的财务信息关系的标识符。√
企业会计准则存货英文财政部
Accounting Standard for Business Enterprises No.1—Inventories Chapter 1 General Provisions Article 1 This Standard is formulated in accordance with the "Accounting Standard for Bussiness Enterprise—Basic Standard"for the purpose of prescribing the recognition and measurement of inventories and the disclosure of related information. Article 2The following items are dealtwith under other appropriate Accounting Standards: (a)consumable biological assets, which are dealt with under "Accounting Standard for Bussiness Enterprise No.5—Biological Assets. (b)costs of inventories aggregated under construction contracts, which are dealt with under"Accounting Standard for Business Enterprises No. 15—Construction Contracts". Chapter 2 Recognition Article 3Inventories are finished goods or merchandise held by an enterprise for sale in the ordinary course of business,or work in progress in the process of production for such sale, or materials or be consumed in the production process or in the rending of services. Article 4 Inventories shall be recognized only when both of the following conditions are satisfied: (a)it is probable that economic benefits associated with the inventories will flow to the enterprise. (b)the cost of the inventories can be measured reliably. Chapter 3 Measurement Article 5Inventories shall be initially measures at cost.Cost of inventories comprises all costs of purchase,cost of conversion and other costs. Article 6The cost of purchase of invetories comprise the purchase price,related taxes and transport,handing,insurance and other costs attributable to the acquisition of inventories. Article 7 The cost of conversion of inventories include direct labor costs and the allocation of production overheads based on a particular method. Production overheads are indirect costs incurred for the production of goods and for the rendering of services. An enterprise shall reasonably determin the allocation method of production overheads according to the nature of those overheads. If two or more products are produced simultaneously in a production process and the costs of conversion of each product are not separately idetifiable, such costs of conversion shall be allocated btween the
企业会计准则中英对照复习课程
企业会计准则——基本准则 Accounting Standard for Business Enterprises: Basic Standard 第一章总则 Chapter 1 General Provisions 第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。 Article 1 In accordance with The Accounting Law of the People’s Republic of C hina and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information. 第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China. 第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。 Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard. 第四条企业应当编制财务会计报告(又称财务报告，下同)。财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出经济决策。 Article 4 An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, in order to show results of the managemen t’s stewardship, and assist users of financial reports to make economic decisions. 财务会计报告使用者包括投资者、债权人、政府及其有关部门和社会公众等。Users of financial reports include investors, creditors, government and its relevant departments as well as the public. 第五条企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。 Article 5 An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred. 第六条企业会计确认、计量和报告应当以持续经营为前提。 Article 6 In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern. 第七条企业应当划分会计期间，分期结算账目和编制财务会计报告。 Article 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. 会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。
企业会计准则中英版
企业会计准则第 2 号——长期股权投资 Accounting Standards for Enterprises No.2 - Long-term Equity Investments 第一章总则 Chapter I General Provisions 第一条为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。 Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises - Basic Standards. 第二条下列各项适用其他相关会计准则： Article 2 Other relevant accounting standards shall apply to such items as follows: (一)外币长期股权投资的折算，适用《企业会计准则第19 号——外币折算》。 (1) The Accounting Standards for Enterprises No. 19 - Foreign Currency Translation shall apply to the translation of long term equity investments in foreign currencies; (二)本准则未予规范的长期股权投资，适用《企业会计准则第22 号——金融工具确认和 计量》。 (2) The Accounting Standards for Enterprises No. 22 -Recognition and measurement of Financial Instruments shall apply to the long term investments which haven't been dealt with by the present standards. 第二章初始计量 Chapter II Initial Measurement 第三条企业合并形成的长期股权投资，应当按照下列规定确定其初始投资成本： Article 3 The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions: 一) 同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价 的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。 (1) For the merger of enterprises under the samecontrol, if the consideration of the merging enterprise is that it makes payment in cash, transfers non-cash assets or bear its debts, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted. 合并方以发行权益性证券作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本，长期股权投资初始投资成本与所发行股份面值总额之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。
新会计准则会计科目表(中英文对照)[2]
一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable
21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against
stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account
《企业会计准则通用分类标准》
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新会计准则 中英文会计科目对照表
新会计准则中英文会计科目对照表 2008-08-11 06:31 P.M. 新会计准则中英文会计科目对照表 中英文会计科目对照表如下: 会计科目中英对照表会计科目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment
新会计准则 中英文会计科目对照表
新会计准则中英文会计科目对照表 2009-08-15 22:18 新会计准则中英文会计科目对照表 中英文会计科目对照表如下: 会计科目中英对照表会计科目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment
企业会计准则中英版
企业会计准则第2 号——长期股权投资 Accounting Standards for Enterprises No.2 - Long-term Equity Investments 第一章总则 Chapter I General Provisions 第一条为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。 Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises – Basic Standards. 第二条下列各项适用其他相关会计准则： Article 2 Other relevant accounting standards shall apply to such items as follows: （一）外币长期股权投资的折算，适用《企业会计准则第19 号——外币折算》。 (1) The Accounting Standards for Enterprises No. 19 - Foreign Currency Translation shall apply to the translation of long term equity investments in foreign currencies; （二）本准则未予规范的长期股权投资，适用《企业会计准则第22 号——金融工具确认和计量》。 (2)The Accounting Standards for Enterprises No. 22 -Recognition and measurement of Financial Instruments shall apply to the long term investments which haven't been dealt with by the present standards. 第二章初始计量 Chapter II Initial Measurement 第三条企业合并形成的长期股权投资，应当按照下列规定确定其初始投资成本： Article 3 The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions: （一）同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。 (1)For the merger of enterprises under the same control, if the consideration of the merging enterprise is that it makes payment in cash, transfers non-cash assets or bear its debts, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.