tiankongch
您好， 我也贡献一些吧。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Owner\'s 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Account 帐
贝壳athena
中英文对照最新会计科目 北京市审计局发布 顺序号 编号 会计科目名称 适用范围 英文表达法 一、资产类 1 1001 库存现金 Cash on Hand 2 1002 银行存款 Bank Deposit 3 1003 存放中央银行款项 银行专用 Deposit in the Central Bank 4 1011 存放同业 银行专用 Due from Placements with Banks and Other Financial Institutions 5 1015 其他货币资金 Other Monetary Capital 6 1021 结算备付金 证券专用 Deposit Reservation for Balance 7 1031 存出保证金 金融共用 Deposit for Recognizance 8 1051 拆出资金 金融共用 Lendings to Banks and Other Financial Institutions 9 1101 交易性金融资产 Transactional Monetary Capital 10 1111 买入返售金融资产 金融共用 Redemptory Monetary Capital for Sale 11 1121 应收票据 Notes Receivable 12 1122 应收账款 Accounts Receivable 13 1123 预付账款 Accounts Prepayment 14 1131 应收股利 Dividend Receivable 15 1132 应收利息 Accrued Interest Receivable 16 1211 应收保户储金 保险专用 Receivable Deposit from the Insured 17 1221 应收代位追偿款 保险专用 Subrogation Receivables 18 1222 应收分保账款 保险专用 Reinsurance Accounts Receivable 19 1223 应收分保未到期责任准备金 保险专用 Receivable Deposit for Undue Duty of Reinsurance 20 1224 应收分保保险责任准备金 保险专用 Receivable Deposit for Duty of Reinsurance 21 1231 其他应收款 Other Accounts Receivable 22 1241 坏账准备 Bad Debit Reserve 23 1251 贴现资产 银行专用 Deposit of Capital Discounted 24 1301 贷款 银行和保险共用 Loans 25 1302 贷款损失准备 银行和保险共用 Loans Impairment Reserve 26 1311 代理兑付证券 银行和证券共用 Vicariously Cashed Securities 27 1321 代理业务资产 Capital in Vicarious Business 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 31 1404 材料成本差异 Balance of Materials 32 1406 库存商品 Commodity Stocks 33 1407 发出商品 Goods in Transit 34 1410 商品进销差价 Difference between Purchase and Sales of Commodities 35 1411 委托加工物资 Materials for Consigned Processing 36 1412 包装物及低值易耗品 Wrappage and Easily Wornout Inexpensive Articles 37 1421 消耗性生物资产 农业专用 Consumptive Biological Assets 38 1431 周转材料 建造承包商专用 Revolving Materials 39 1441 贵金属 银行专用 Expensive Metals 40 1442 抵债资产 金融共用 Capital for Debt Payment 41 1451 损余物资 保险专用 Salvage Value Of Insured Properties 42 1461 存货跌价准备 Reserve For Stock Depreciation 43 1501 待摊费用 Unamortized Expenditures 44 1511 独立账户资产 保险专用 Capital in Independent Accounts 45 1521 持有至到期投资 Held-To-Maturity Investment 46 1522 持有至到期投资减值准备 Reserve for Held-To-Maturity Investment Impairment 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 Equity Investment 49 1525 长期股权投资减值准备 Reserve for Long-term Equity Investment Impairment 50 1526 投资性房地产 Investment Real Estate 51 1531 长期应收款 Long-term Accounts Receivable 52 1541 未实现融资收益 Unrealized Financing Profits 53 1551 存出资本保证金 保险专用 Deposit for Capital Recognizance 54 1601 固定资产 Fixed Assets 55 1602 累计折旧 Accumulative Depreciation 56 1603 固定资产减值准备 Reserve for Fixed Assets Impairment 57 1604 在建工程 Construction in Process 58 1605 工程物资 Engineer Material 59 1606 固定资产清理 Disposal of Fixed Assets 60 1611 融资租赁资产 租赁专用 Financial Leasing Assets 61 1612 未担保余值 租赁专用 Unguaranteed Residual Value 62 1621 生产性生物资产 农业专用 Productive Biological Assets 63 1622 生产性生物资产累计折旧 农业专用 Accumulative Depreciation of Productive Biological Assets 64 1623 公益性生物资产 农业专用 Biological Assets for Commonweal 65 1631 油气资产 石油天然气开采专用 Oil and Gas Assets 66 1632 累计折耗 石油天然气开采专用 Accumulated Depletion 67 1701 无形资产 Intangible Assets 68 1702 累计摊销 Accumulated Amortization 69 1703 无形资产减值准备 Reserve for Intangible Assets Impairment 70 1711 商誉 Business Reputation 71 1801 长期待摊费用 Long-term Deferred Expenses 72 1811 递延所得税资产 Deferred Income Tax Assets 73 1901 待处理财产损溢 Unsettled Assets Profit and Loss 二、负债类 74 2001 短期借款 Short-term Borrowings 75 2002 存入保证金 金融共用 Deposit Received for Recognizance 76 2003 拆入资金 金融共用 Borrowings from Banks and Other Financial Institutions 77 2004 向中央银行借款 银行专用 Borrowings from the Central Bank 78 2011 同业存放 银行专用 Due to Placements with Banks and Other Financial Institutions 79 2012 吸收存款 银行专用 Savings Absorption 80 2021 贴现负债 银行专用 Liabilities of Capital Discounted 81 2101 交易性金融负债 Transactional Moneytary Liabilities 82 2111 卖出回购金融资产款 金融共用 Financial Assets Sold for Repurchase 83 2201 应付票据 Notes Payable 84 2202 应付账款 Accounts Payable 85 2205 预收账款 Accounts Received in Advance 86 2211 应付职工薪酬 Payroll Payable 87 2221 应交税费 Tax Payable 88 2231 应付股利 Dividend Payable 89 2232 应付利息 Accrued Interest Payable 90 2241 其他应付款 Other Accounts Payable 91 2251 应付保户红利 保险专用 Dividend Payable for The Insured 92 2261 应付分保账款 保险专用 Dividend Payable for Reinsurance 93 2311 代理买卖证券款 证券专用 Receivings from Vicariously Traded Securities 94 2312 代理承销证券款 证券和银行共用 Receivings from Vicariously Sold Securities 95 2313 代理兑付证券款 证券和银行共用 Receivings from Vicariously Cashed Securities 96 2314 代理业务负债 Liabilities from Vicarious Business 97 2401 预提费用 Withholding Expenses 98 2411 预计负债 Estimated Liabilities 99 2501 递延收益 Deferred Profits 100 2601 长期借款 Long-term Borrowings 101 2602 长期债券 Long-term Bonds 102 2701 未到期责任准备金 保险专用 Deposit for Undue Duty of Reinsurance 103 2702 保险责任准备金 保险专用 Deposit for Duty of Reinsurance 104 2711 保户储金 保险专用 Deposit of the Insured 105 2721 独立账户负债 保险专用 Liabilities of Independent Accounts 106 2801 长期应付款 Long-term Accounts Payable 107 2802 未确认融资费用 Unsettled Financing Expenses 108 2811 专项应付款 Special Accounts Payable 109 2901 递延所得税负债 Deferred Income Tax Liabilities 三、共同类 110 3001 清算资金往来 银行专用 Liquidation of Inter Bank Business 111 3002 外汇买卖 金融共用 Foreign Exchange Buy and Sale 112 3101 衍生工具 Derivative Tools 113 3201 套期工具 Arbitrage Tools 114 3202 被套期项目 Arbitraged Items 四、所有者权益类 115 4001 实收资本 Paid-in Capital 116 4002 资本公积 Capital Surplus 117 4101 盈余公积 Earned Surplus 118 4102 一般风险准备 金融共用 Generic Risk Reserve 119 4103 本年利润 Full-year Profit 120 4104 利润分配 Allocation of Profits 121 4201 库存股 Treasury Share 五、成本类 122 5001 生产成本 Production Costs 123 5101 制造费用 Manufacturing Expenditures 124 5201 劳务成本 Service Costs 125 5301 研发支出 Research and Development Expenditures 126 5401 工程施工 建造承包商专用 Engineering Constructon 127 5402 工程结算 建造承包商专用 Engineering Settlement 128 5403 机械作业 建造承包商专用 Mechanical Operations 六、损益类 129 6001 主营业务收入 Prime Operating Revenue 130 6011 利息收入 金融共用 Interest Income 131 6021 手续费收入 金融共用 Commission Income 132 6031 保费收入 保险专用 Premium Income 133 6032 分保费收入 保险专用 Reinsurance Premium Income 134 6041 租赁收入 租赁专用 Leasehold Income 135 6051 其他业务收入 Other Business Income 136 6061 汇兑损益 金融专用 Exchange Gain or Loss 137 6101 公允价值变动损益 Profit and Loss from Fair Value Changes 138 6111 投资收益 Income on Investment 139 6201 摊回保险责任准备金 保险专用 Amortized Deposit for Duty 140 6202 摊回赔付支出 保险专用 Amortized Compensation Expenses 141 6203 摊回分保费用 保险专用 Amortized Reinsurance Expenditures 142 6301 营业外收入 Nonrevenue Receipt 143 6401 主营业务成本 Prime Operating Cost 144 6402 其他业务成本 Other Operating Cost 145 6405 营业税金及附加 Business Tax and Surcharges 146 6411 利息支出 金融共用 Interest Expenses 147 6421 手续费支出 金融共用 Commission Expenses 148 6501 提取未到期责任准备金 保险专用 Appropriation of Deposit for Undue Duty 149 6502 提取保险责任准备金 保险专用 Appropriation of Deposit for Duty 150 6511 赔付支出 保险专用 Compensation Expenses 151 6521 保户红利支出 保险专用 Dividend Expenses for The Insured 152 6531 退保金 保险专用 Loan Value 153 6541 分出保费 保险专用 Reinsurance Premium 154 6542 分保费用 保险专用 Reinsurance Expenses 155 6601 销售费用 Marketing Costs 156 6602 管理费用 Managing Costs 157 6603 财务费用 Financing Costs 158 6604 勘探费用 Prospecting Costs 159 6701 资产减值损失 Assets Devaluation 160 6711 营业外支出 Nonoperating Expenses 161 6801 所得税 Income Tax 162 6901 以前年度损益调整 Profit and Loss Adjustment of Former Years
老余popopxm
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 应付票据 Notes payable 应付帐款 Trade creditors 预收帐款 Adanvances from customers 代销商品款 Consignment-in payables 其他应交款 Other payable to government 其他应付款 Other creditors 应付股利 Proposed dividends 待转资产价值 Donated assets 预计负债 Accrued liabilities 应付短期债券 Short-term debentures payable 其他流动负债 Other current liabilities 预提费用 Accrued expenses 应付工资 Payroll payable 应付福利费 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-担保借款 Bank loans - Short term - guaranteed 一年内到期长期借款 Long term loans due within one year 一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans - Long term 应付债券-债券面值 Bond payable - Par value 应付债券-债券溢价 Bond payable - Excess 应付债券-债券折价 Bond payable - Discount 应付债券-应计利息 Bond payable - Accrued interest 长期应付款 Long term payable 专项应付款 Specific payable 其他长期负债 Other long term liabilities 应交税金-所得税 Tax payable - income tax 应交税金-增值税 Tax payable - VAT 应交税金-营业税 Tax payable - business tax 应交税金-消费税 Tax payable - consumable tax 应交税金-其他 Tax payable - others 递延税款贷项 Deferred taxation credit 股本 Share capital 已归还投资 Investment returned 利润分配-其他转入 Profit appropriation - other transfer in 利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 利润分配-提取储备基金 Profit appropriation - reserve fund 利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资 Profit appropriation - return investment by profit 利润分配-应付优先股股利 Profit appropriation - preference shares dividends 利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润 Retained earnings, beginning of the year 资本公积-股本溢价 Capital surplus - share premium 资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 资本公积-接受现金捐赠 Capital surplus - cash donation 资本公积-股权投资准备 Capital surplus - investment reserve 资本公积-拨款转入 Capital surplus - subsidiary 资本公积-外币资本折算差额 Capital surplus - foreign currency translation 资本公积-其他 Capital surplus - others 盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 盈余公积-储备基金 Surplus reserve - reserve fund 盈余公积-企业发展基金 Surplus reserve - enterprise development fund 盈余公积-利润归还投资 Surplus reserve - reture investment by investment 主营业务收入 Sales 主营业务成本 Cost of sales 主营业务税金及附加 Sales tax 营业费用 Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 投资收益 Investment income 其他业务收入 Other operating income 营业外收入 Non-operating income 补贴收入 Subsidy income 其他业务支出 Other operating expenses 营业外支出 Non-operating expenses 所得税 Income tax
优质会计资格证问答知识库
