中國(guó)會(huì)計(jì)科目中英文對(duì)照

1、此資料來(lái)自企業(yè)管理資源網(wǎng)()大量管理資料下載中國(guó)會(huì)計(jì)科目中英文對(duì)照名稱代碼名稱英譯1資產(chǎn)assets11~12流動(dòng)資產(chǎn)currentassets111現(xiàn)金及約當(dāng)現(xiàn)金cashcashequivalents1111庫(kù)存現(xiàn)金cashonh1112零用金周轉(zhuǎn)金pettycashrevolvingfunds1113銀行存款cashinbanks1116在途現(xiàn)金cashintransit1117約當(dāng)現(xiàn)金cashequivalents1118其它現(xiàn)金

2、及約當(dāng)現(xiàn)金othercashcashequivalents112短期投資shtterminvestment1121短期投資股票shtterminvestmentsstock1122短期投資短期票券shtterminvestmentsshttermnotesbills1123短期投資政府債券shtterminvestmentsgovernmentbonds1124短期投資受益憑證shtterminvestmentsbeneficiaryc

3、ertificates1125短期投資公司債shtterminvestmentscpatebonds1128短期投資其它shtterminvestmentsother1129備抵短期投資跌價(jià)損失allowancefreductionofshtterminvestmenttomarket113應(yīng)收票據(jù)notesreceivable1131應(yīng)收票據(jù)notesreceivable1132應(yīng)收票據(jù)貼現(xiàn)discountednotesreceiva

4、ble1137應(yīng)收票據(jù)關(guān)系人notesreceivablerelatedparties1138其它應(yīng)收票據(jù)othernotesreceivable1139備抵呆帳－應(yīng)收票據(jù)allowancefuncollectibleaccountsnotesreceivable114應(yīng)收帳款accountsreceivable1141應(yīng)收帳款accountsreceivable1142應(yīng)收分期帳款installmentaccountsreceivab

5、le1147應(yīng)收帳款關(guān)系人accountsreceivablerelatedparties1149備抵呆帳－應(yīng)收帳款allowancefuncollectibleaccountsaccountsreceivable118其它應(yīng)收款otherreceivables1181應(yīng)收出售遠(yuǎn)匯款fwardexchangecontractreceivable1182應(yīng)收遠(yuǎn)匯款外幣fwardexchangecontractreceivablefeign

6、currencies1183買賣遠(yuǎn)匯折價(jià)discountonfwardexchangecontract1184應(yīng)收收益earnedrevenuereceivable此資料來(lái)自企業(yè)管理資源網(wǎng)()大量管理資料下載1291遞延所得稅資產(chǎn)deferredincometaxassets1292遞延兌換損失deferredfeignexchangelosses1293業(yè)主(股東)往來(lái)owners(stockholders)currentaccoun

7、t1294同業(yè)往來(lái)currentaccountwithothers1298其它流動(dòng)資產(chǎn)其它othercurrentassetsother13基金及長(zhǎng)期投資fundslongterminvestments131基金funds1311償債基金redemptionfund(sinkingfund)1312改良及擴(kuò)充基金fundfimprovementexpansion1313意外損失準(zhǔn)備基金contingencyfund1314退休基金pen

8、sionfund1318其它基金otherfunds132長(zhǎng)期投資longterminvestments1321長(zhǎng)期股權(quán)投資longtermequityinvestments1322長(zhǎng)期債券投資longtermbondinvestments1323長(zhǎng)期不動(dòng)產(chǎn)投資longtermrealestateinvestments1324人壽保險(xiǎn)現(xiàn)金解約價(jià)值cashsurrendervalueoflifeinsurance1328其它長(zhǎng)期投資oth

9、erlongterminvestments1329備抵長(zhǎng)期投資跌價(jià)損失allowancefexcessofcostovermarketvalueoflongterminvestments14~15固定資產(chǎn)propertyplantequipment141土地l1411土地l1418土地重估增值lrevaluationincrements142土地改良物limprovements1421土地改良物limprovements1428土地改良

10、物重估增值limprovementsrevaluationincrements1429累積折舊土地改良物accumulateddepreciationlimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物重估增值buildingsrevaluationincrements1439累積折舊房屋及建物accumulateddepreciationbuildings144~146機(jī)(