关键词汇表
A
Accounting entity 会计主体
Accounting equation 会计平衡式
Accounting framework 会计框架
Accounting period concept 会计期间概念
Accounts 账户
Accounts payable 应付账款
Accounts receivable 应收账款
Accrual basis for accounting 权责发生制
Accrual concept 应计概念
Accumulated depreciation 累计折旧
Acid test ratio 速动比率
Activity ratios 效率比率
Activity-based costs systems 作业成本制度
Allowance for bad debts 坏账准备
Allowance for doubtful accounts 不良坏账准备
Amortization of bond discount 债券折价摊销
a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 ad.val.,A/V ad valorem to (according value)从价 Agt. agent 代理人 Agt. agreement 协议、契约 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R account receivable 应收帐款 A/R at the rate of 以……比例 a/r all risks (保险)全险 Arr. arrivals, arrived 到货、到船 A/S, a/s after sight 见票即付 A/S,acc/s account sales 承销帐、承销清单,售货清单 ass. assessment 估征、征税 assimt. assignment 转让、让与 ATC average total cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine 自动取款机(柜员机) ATS automated trade system 自动交易系统 ATS automatic transfer service 自动转移服务 Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍卖 Aud. auditor 审计员、审计师 Av. average 平均值 a.w. all wool 纯羊毛 BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 Bat battery 电池 b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿 B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. blind copy 密送的副本 BC buyer credit 买方信贷 B/C bills for collection 托收汇票 B.C. bank clearing 银行清算 Bd. bond 债券 B/D bills discounted 已贴现票据 B/D bank draft 银行汇票 b.d.i. both dates inclusive, both days inclusive 包括头尾两天 B/E bill of entry 报关单 b.e., B/E bill of exchange 汇票 BEP breakeven point 保本点、盈亏临界点 b/f brought forward 承前 BF bonded factory 保税工厂 Bfcy. Beneficiary 受益人 B/G, b/g bonded goods 保税货物 BHC Bank Holding Company 银行控股公司 BIS Bank of International Settlements 国际清算银行 . A. chartered accountant; chief accountant 特许会计师、主任(主管)会计师 C. A. commercial agent 商业代理、代理商 C. A. consumers' association 消费者协会 C/A capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C. A. D cash against documnet 交单付款 can. cancelled 注销 cap. capital 资本 CAPM capital asset pricing model 固定资产计价模式 C. A. S. cost accounting standards 成本会计标准 c. b., C. B. cash book 现金簿 CBD cash before delivery 先付款后交货 C. C. cashier's check 银行本票 C. C contra credit 贷方对销 c/d carried down 过次页、结转下期。
中国会计科目的中英文对照 一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves 1501 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 implement 1502 累计折旧 Accumulated depreciation 1505 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 reserves 1601 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 project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 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 Goodwill 1805 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 reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 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 liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax 。
资产 assets
流动资产 current assets
现金及约当现金 cash and cash equivalents
库存现金 cash on hand
零用金/周转金 petty cash/revolving funds
银行存款 cash in banks
在途现金 cash in transit
约当现金 cash equivalents
其它现金及约当现金 other cash and cash equivalents
短期投资 short-term investment
会计科目是对会计要素对象的具体内容进行分类核算的类目。会计对象的具体内容各有不同,管理要求也有不同。为了全面、系统、分类地核算与监督各项经济业务的发生情况,以及由此而引起的各项资产、负债、所有者权益和各项损益的增减变动,就有必要按照各项会计对象分别设置会计科目。
为了连续、系统、全面地核算和监督经济活动所引起的各项会计要素的增减变化,就有必要对会计要素的具体内容按照其不同的特点和经济管理要求进行科学的分类,并事先确定分类核算的项目名称,规定其核算内容。
科目编码科目名称科目英文名称参考对照1001库存现金Cash on Hand1002银行存款Cash in bank1015其他货币资金Other Monetary Capital1101交易性金融资产Transactional Monetary Capital1121应收票据Notes Receivable1122应收账款Accounts Receivable1123预付账款Advance to suppliers1131应收股利Dividend Receivable1132应收利息Accrued Interest Receivable1231其他应收款Other Receivable1241坏账准备Provision for bad debts1321代理业务资产Capital in Vicarious Business1401材料采购Procurement of Materials1402在途物资Materials in Transit1403原材料Raw Materials1404材料成本差异Balance of Materials1406库存商品Commodity Stocks1407发出商品Goods in Transit1410商品进销差价Difference between Purchase and Sales of Commodities1411委托加工物资Materials for Consigned Processing1412包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles1461存货跌价准备Reserve For Stock Depreciation1501待摊费用Unamortized Expenditures1521持有至到期投资Held-To-Maturity Investment1522持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment1523可供出售金融资产Financial Assets Available for Sale1524长期股权投资Long-term Equity Investment1525长期股权投资减值准备Reserve for Long-term Equity Investment Impairment1526投资性房地产Investment Real Estate1531长期应收款Long-term Accounts Receivable1541未实现融资收益Unrealized Financing Profits1601固定资产Fixed assets1602累计折旧Accumulative Depreciation1603固定资产减值准备Provision for impairment of fixed assets1604在建工程Construction in Process1605工程物资Engineer Material1606固定资产清理Disposal of Fixed Assets1701无形资产Intangible Assets1702累计摊销Accumulated Amortization1703无形资产减值准备Reserve for Intangible Assets Impairment1711商誉Business Reputation1801长期待摊费用Long-term Deferred Expenses1811递延所得税资产Deferred Income Tax Assets1901待处理财产损溢Profit & loss of assets pending disposal2001短期借款Short-term Borrowings2101交易性金融负债Transactional Moneytary Liabilities2201应付票据Notes Payable2202应付账款Accounts Payable2205预收账款Advance from customers2211应付职工薪酬Payroll Payable2221应交税费Taxes Payable2231应付股利Dividend Payable2232应付利息Accrued Interest Payable2241其他应付款Other Accounts Payable2314代理业务负债Liabilities from Vicarious Business2401预提费用Accrued expensess2411预计负债Estimated Liabilities2501递延收益Deferred Profits2601长期借款Long-term loans2602长期债券Long-term Bonds2801长期应付款Long-term Payable2802未确认融资费用Unsettled Financing Expenses2811专项应付款Special Accounts Payable2901递延所得税负债Deferred Income Tax Liabilities3101衍生工具Derivative Tools3201套期工具Arbitrage Tools3202被套期项目Arbitraged Items4001实收资本Paid-in Capital4002资本公积Capital Reserve4101盈余公积Surplus Reserve4103本年利润Profit & loss summary4104利润分配Distribution profit4201库存股Treasury Share5001生产成本Production Costs5101制造费用Manufacturing Expenditures5201劳务成本Service Costs5301研发支出Research and Development Expenditures6001主营业务收入Sales revenue6051其他业务收入Revenues from other operationse6101公允价值变动损益Profit and Loss from Fair Value Changes6111投资收益Income on Investment6301营业外收入Non-operating profit6401主营业务成本Cost of sales6402其他业务成本Cost of other operations6405营业税金及附加Business Tax and Surcharges6601销售费用Marketing Costs6602管理费用Managing Costs6603财务费用Financing Costs6604勘探费用Prospecting Costs6701资产减值损失Assets Devaluation6711营业外支出Non-operating expenses6801所得税Income Tax6901以前年度损益调整Prior period profit & loss adjustment。
主营业务税金及附加 Tax and associate charge
其他业务利润Income from other operation
营业费用Operating expense
管理费用General and administrative expense
财务费用Financial expense
资产减值损失impairment of assets
营业利润operating income
投资收益investment income
补贴收入Subsidize revenue
营业外收入non-operating revenue
营业外支出non-operating expenese
利润总额total profit
待摊费用(Asset)amortization charge
实收资本(SE) Paid-up capital
盈余公积(SE) Surplus reserves
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