第一篇：新會計(jì)準(zhǔn)則會計(jì)科目表(中英文對照)

一、資產(chǎn)類 1001 庫存現(xiàn)金 cash on hand 1002 銀行存款 bank deposit 1015 其他貨幣資金 other monetary capital 1101 交易性金融資產(chǎn) transaction monetary assets 1121 應(yīng)收票據(jù) notes receivable 1122 應(yīng)收賬款 Account receivable 1123 預(yù)付賬款 account prepaid 1131 應(yīng)收股利 dividend receivable 1132 應(yīng)收利息 accrued interest receivable 1231 其他應(yīng)收款 accounts receivable-others 1241 壞賬準(zhǔn)備 had debts reserve 1401 材料采購 procurement of materials 1402 在途物資 materials in transit 1403 原材料 raw materials

1406 庫存商品 commodity stocks

1407 發(fā)出商品 goods in transit

1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles

1461 存貨跌價(jià)準(zhǔn)備 reserve against stock price declining

1521 持有至到期投資 hold investment due

1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve

1523 可供出售金融資產(chǎn) financial assets available for sale

1524 長期股權(quán)投資 long-term stock ownership investment

1525 長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve

1526 投資性房地產(chǎn) investment real eastate

1531 長期應(yīng)收款 long-term account receivable

1541 未實(shí)現(xiàn)融資收益 unrealized financing income

1601 固定資產(chǎn) permanent assets

1602 累計(jì)折舊 accumulated depreciation

1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve

1604 在建工程 construction in process

1605 工程物資 engineer material

1606 固定資產(chǎn)清理 disposal of fixed assets

1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing

1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing

1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture

1622 生產(chǎn)性生物資產(chǎn)累計(jì)折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture

1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture

1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation

1632 累計(jì)折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation

1701 無形資產(chǎn) intangible assets

1702 累計(jì)攤銷 accumulated amortization

1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve

1711 商譽(yù) business reputation

1801 長期待攤費(fèi)用 long-term deferred expenses

1811 遞延所得稅資產(chǎn) deferred income tax assets

1901 待處理財(cái)產(chǎn)損溢 waiting assets profit and loss

二、負(fù)債類 debt group

2001 短期借款 short-term loan

2101 交易性金融負(fù)債 transaction financial liabilities

2201 應(yīng)付票據(jù) notes payable

2202 應(yīng)付賬款 account payable

2205 預(yù)收賬款 item received in advance

2211 應(yīng)付職工薪酬 employee pay payable

2221 應(yīng)交稅費(fèi) tax payable

2231 應(yīng)付股利 dividend payable

2232 應(yīng)付利息 interest payable

2241 其他應(yīng)付款 other account payable

2411 預(yù)計(jì)負(fù)債 estimated liabilities

2501 遞延收益 deferred income

2601 長期借款 money borrowed for long term

2602 長期債券 long-term bond

2801 長期應(yīng)付款 long-term account payable

2802 未確認(rèn)融資費(fèi)用 unacknowledged financial charges

2811 專項(xiàng)應(yīng)付款 special accounts payable

2901 遞延所得稅負(fù)債 deferred income tax liabilities

三、共同類

3101 衍生工具 derivative tool

3201 套期工具 arbitrage tool

3202 被套期項(xiàng)目 arbitrage project

四、所有者權(quán)益類

4001 實(shí)收資本 paid-up capital

4002 資本公積 contributed surplus

4101 盈余公積 earned surplus

4103 本年利潤 profit for the current year

4104 利潤分配 allocation of profits

4201 庫存股 treasury stock

五、成本類

5001 生產(chǎn)成本 production cost

5101 制造費(fèi)用 cost of production

5201 勞務(wù)成本 service cost

5301 研發(fā)支出 research and development expenditures

5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor

5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor

5403 機(jī)械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor

六、損益類

6001 主營業(yè)務(wù)收入 main business income

6011 利息收入 金融共用 interest income financial sharing

6051 其他業(yè)務(wù)收入 other business income

6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance

6101 公允價(jià)值變動(dòng)損益 sound value flexible loss and profit

6111 投資收益 income on investment

6301 營業(yè)外收入 nonrevenue receipt

6401 主營業(yè)務(wù)成本 main business cost

6402 其他業(yè)務(wù)支出 other business expense

6405 營業(yè)稅金及附加 business tariff and annex

6411 利息支出 金融共用 interest expense financial sharing

155 6601 銷售費(fèi)用 marketing cost

156 6602 管理費(fèi)用 managing cost

157 6603 財(cái)務(wù)費(fèi)用 financial cost

158 6604 勘探費(fèi)用 exploration expense

159 6701 資產(chǎn)減值損失 loss from asset devaluation

160 6711 營業(yè)外支出 nonoperating expense

161 6801 所得稅 income tax

162 6901 以前年度損益調(diào)整 prior year profit and loss adjustment

說明：新準(zhǔn)則是在資產(chǎn)負(fù)債表中沒有了這兩個(gè)項(xiàng)目，但是平時(shí)可以根據(jù)需要設(shè)置的，待攤費(fèi)用的期末余額在預(yù)付款項(xiàng)項(xiàng)目核算，預(yù)提費(fèi)用期末余額在預(yù)收款項(xiàng)項(xiàng)目核算。

三、詳細(xì)講解

金融資產(chǎn)應(yīng)當(dāng)在初始確認(rèn)時(shí)劃分為下列四類：The initial recognition of financial assets could be categorized into 4 groups:

1）以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)；

Financial assets measured at fair value and changes recorded into current period profit or loss（或：Financial assets at fair value through profit or loss）

2）持有至到期投資；The investments which will be held-to-maturity;（或：held-to-maturity investments）

3）貸款和應(yīng)收款項(xiàng)；Loans and the accounts receivable;and

4）可供出售金融資產(chǎn)。Financial assets available for sale.考點(diǎn)一：以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)

Financial Assets Measured at Fair Value and Changes Recorded into Current Period Profit or Loss

以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)，可以進(jìn)一步分為交易性金融資產(chǎn)和指定為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)。

Financial assets measured at fair value the changes of which are recorded into current profit or loss could be further divided into tradable financial assets and financial assets that are designated as financial assets measured at fair value and the changes of which are recorded into current period profit or loss.金融資產(chǎn)滿足下列條件之一的，應(yīng)當(dāng)劃分為交易性金融資產(chǎn)：

It should be classified as tradable financial asset if one of the following conditions is met:

（1）取得該金融資產(chǎn)的目的，主要是為了近期內(nèi)出售。

The purpose of obtaining financial assets is to sell recently.（2）屬于進(jìn)行集中管理的可辨認(rèn)金融工具組合的一部分，且有客觀證據(jù)表明企業(yè)近期采用短期獲利方式對該組合進(jìn)行管理。

It is a part of identifiable financial instrument which is centrally managed and there is objective evidence stating that the enterprise manages the combination through the way of obtaining short term gain in recent period.（3）屬于衍生金融工具。

It belongs to the derivative financial instruments.會計(jì)處理 Accounting treatments

1.初始計(jì)量 Initial measurement

應(yīng)當(dāng)按照公允價(jià)值進(jìn)行初始計(jì)量。

Upon initial measurement，it should be measured at fair value.注意：please note:

（1）對于以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)，相關(guān)交易費(fèi)用應(yīng)當(dāng)直接計(jì)入當(dāng)期損益。

For the financial assets measured at fair values and the changes of which are recorded into the profit and loss of the current period, the transaction expenses thereof shall be directly recorded into the profit and loss of the current period.（2）支付的價(jià)款中包含的已宣告但尚未發(fā)放現(xiàn)金股利或債券利息，應(yīng)當(dāng)單獨(dú)確認(rèn)為應(yīng)收項(xiàng)目進(jìn)行處理。

The debenture interests or cash dividends declared but not paid included in the payments for acquisition of financial assets should be recorded into receivable separately.會計(jì)分錄 Journal entry:

Dr: Tradable financial assets –cost

Dividend receivable/Interest receivable

Investment income

Cr: Cash in bank

2.后續(xù)計(jì)量 Subsequent measurement

以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)應(yīng)當(dāng)采用公允價(jià)值進(jìn)行后續(xù)計(jì)量。

Financial assets measured at fair value and the changes of which are recorded into current period profit or loss should be measured at fair value in subsequent measurement.資產(chǎn)負(fù)債表日，企業(yè)應(yīng)將其公允價(jià)值變動(dòng)計(jì)入當(dāng)期損益。

On the balance sheet date, company should record the change of fair value into current profit and loss.會計(jì)分錄 Journal entry:

Dr：Cash in bank

Cr:Dividend receivable

Dr：Tradable financial assets-changes in fair value

Cr: The profits and losses on the changes in fair value

3.交易性金融資產(chǎn)處置的處理 Disposal of tradable financial assets

處置該金融資產(chǎn)時(shí)，其公允價(jià)值與初始入賬金額之間的差額應(yīng)確認(rèn)為投資收益，同時(shí)調(diào)整公允價(jià)值變動(dòng)損益。Upon disposal of tradable financial assets, the difference between the fair value and the initial measurement value should be recognized as investment income and the profits and losses on the changes in fair value account should be adjusted into investment income.會計(jì)分錄 Journal entry:

Dr: Cash in bank

The profits and losses on the changes in fair value

Cr: Tradable financial assets

–cost

-changes in fair value

考點(diǎn)二：持有至到期投資

Held-to-maturity investments

持有至到期投資，是指到期日固定、回收金額固定或可確定，且企業(yè)有明確意圖和能力持有至到期的非衍生金融資產(chǎn)。

Held-to-maturity investments refer to non-derivative financial assets, the maturity date, the recoverable amount of which is fixed or could be determined and the company has clear intention and ability to hold to maturity.存在下列情況之一的，表明企業(yè)沒有明確意圖將金融資產(chǎn)投資持有至到期:

Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity:

（1）持有該金融資產(chǎn)的期限不確定；

The term of holding the financial assets is indefinite;

（2）發(fā)生市場利率變化、流動(dòng)性需要變化、替代投資機(jī)會及其投資收益率變化、融資來源和條件變化、外匯風(fēng)險(xiǎn)變化等情況時(shí)，將出售該金融資產(chǎn)。但是，無法控制、預(yù)期不會重復(fù)發(fā)生且難以合理預(yù)計(jì)的獨(dú)立事項(xiàng)引起的金融資產(chǎn)出售除外；

The financial assets will be sold when any of the following situations changes: the market interest rate, the fluid demand, the substitutive investment opportunity or the investment returns ratio, the source and condition of financing, or foreign exchange risk and etc, with the exception of the sale of the financial assets which is caused by any uncontrollable and independent event which is anticipated not to repeat and is difficult to be reasonably predicted;

（3）該金融資產(chǎn)的發(fā)行方可以按照明顯低于其攤余成本的金額清償；

The issuer of the financial assets can settle it with a sum which is obviously lower than the amortized cost;

（4）其他表明企業(yè)沒有明確意圖將該金融資產(chǎn)持有至到期的情況。

Any other circumstance which shows that the enterprise concerned does not have the clear intention to hold the financial assets to maturity.存在下列情況之一的，表明企業(yè)沒有能力將具有固定期限的金融資產(chǎn)投資持有至到期：

Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity:

（1）沒有可利用的財(cái)務(wù)資源持續(xù)地為該金融資產(chǎn)投資提供資金支持，以使該金融資產(chǎn)投資持有至到期；

Having no available financial resources to continuously provide funds to the financial asset investment so as to hold the financial asset investment to maturity;

（2）受法律、行政法規(guī)的限制，使企業(yè)難以將該金融資產(chǎn)投資持有至到期；

Being subject to the restriction of any law or administrative regulation so that it is hard for the enterprise concerned to hold the financial asset investment to maturity;

（3）其他表明企業(yè)沒有能力將具有固定期限的金融資產(chǎn)投資持有至到期的情況。

Any other circumstance showing that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity.會計(jì)處理 Accounting treatments

1.初始計(jì)量Initial measurement

企業(yè)初始確認(rèn)持有至到期投資，應(yīng)當(dāng)按照公允價(jià)值計(jì)量，交易費(fèi)用計(jì)入初始投資成本。

The held-to-maturity investments are measured at fair values at their initial recognition and transaction expenses shall be included into the initially recognized amount.注意：please note:

（1）相關(guān)交易費(fèi)用應(yīng)當(dāng)計(jì)入初始確認(rèn)金額。

Relevant transaction expenses should be initially capitalized.（2）企業(yè)取得金融資產(chǎn)所支付的價(jià)款中包含的已到付息期但尚未放發(fā)的債券利息，應(yīng)當(dāng)單獨(dú)確認(rèn)為應(yīng)收項(xiàng)目進(jìn)行處理。

The interests due but not yet paid included in the payment for the acquisition of financial assets should be separately recorded into interest receivable account.會計(jì)分錄 Journal entry:

Dr: Held-to-maturity investment —Cost（including relevant transaction expenses）

Cr: Cash in bank

Held-to-maturity investment —Interest adjustment

會計(jì)分錄 Journal entry:

Dr: Interest receivable

Held-to-maturity investment —Interest adjustment

Cr: Investment income

2.后續(xù)計(jì)量 Subsequent measurement

企業(yè)應(yīng)當(dāng)采用實(shí)際利率法，按攤余成本對持有至到期投資進(jìn)行后續(xù)計(jì)量。

Enterprise should apply effective interest method, make subsequent measurement on held-to-maturity investments according to amortized cost.【例題1·計(jì)算題】2008年1月1日，甲公司從活躍市場購買于當(dāng)日發(fā)行的一項(xiàng)乙公司債券，年限5年，劃分為持有至到期投資,債券的面值1 100萬元，公允價(jià)值為961萬元（含交易費(fèi)用為10萬元），次年1月5日按票面利率3%支付利息。該債券在第五年兌付本金及最后一期利息。合同約定債券發(fā)行方乙公司在遇到特定情況下可以將債券贖回，且不需要為贖回支付額外款項(xiàng)。

甲公司在購買時(shí)預(yù)計(jì)發(fā)行方不會提前贖回。假定2010年1月1日甲公司預(yù)計(jì)本金的50%將于2010年12月31日贖回，共計(jì)550萬元。乙公司2010年12月31日實(shí)際贖回550萬元的本金。[（P/A，5%，5）=4.3295，（P/F，5%，5）=0.7835；（P/A，7%，5）=4.1002，（P/F，7%，5）=0.7130]

要求：

（1）計(jì)算甲公司初始確認(rèn)該項(xiàng)債券投資時(shí)的實(shí)際利率（取整數(shù)即可）。

（2）計(jì)算2010年初應(yīng)調(diào)整的攤余成本的金額，并編制相關(guān)會計(jì)分錄。

（3）計(jì)算2010年末攤銷利息調(diào)整的金額，并編制確認(rèn)利息以及收回一半本金的會計(jì)分錄。

『正確答案』

（1）根據(jù)題目條件可知：1100×3%×（P/A，r，5）+1100×（P/F，r，5）＝961（萬元）當(dāng)r＝5%時(shí)，33×4.3295+1100×0.7835＝1004.7235 >961（萬元）

當(dāng)r＝7%時(shí)，33×4.1002+1100×0.7130＝919.61 <961（萬元）

因此，現(xiàn)值 1004.7235，961，919.61

利率 5%，r，7%

（1004.7235－961）/（1004.7235－919.61）＝（5%-r）/（5%-7%）

解之得，r≈6%。

（1）The given information indicated:

11,000,000×3%×（P/A，r，5）+ 11,000,000×（P/F，r，5）= 9,610,000

When r=5%，Then: 330,000×4.3295+11,000,000×0.783 = 10,047,235>9,610,000

When r=7%，330,000×4.1002 + 11,000,000×0.7130 = 9,196,100<9,610,000

So, the Present Value 10,047,235, 9,610,000, 9,196,100

The interest rate 5%，r，7%

（10,047,235－9,610,000）/（10,047,235-9,196,100 = 5%-r）/（5%-7%）

The result will be r ≈ 6%

（2）

2008年末利息調(diào)整的攤銷額＝961×6%－1100×3%＝24.66（萬元）

2009年末利息調(diào)整的攤銷額=（961+24.66）×6%－1100×3%=26.14（萬元）

2010年初實(shí)際攤余成本＝961+24.66+26.14＝1011.8（萬元）

2010年1月1日甲公司預(yù)計(jì)本金的50%將于2010年12月31日贖回，所以重新確定的攤余成本=（33+550）/（1+6%）+16.5/（1+6%）2+（16.5+550）（/1+6%）3＝1040.32（萬元）

2010年初應(yīng)調(diào)增攤余成本＝1040.32－1011.8＝28.52（萬元）

借：持有至到期投資——利息調(diào)整

28.52萬

貸：投資收益

28.52萬

（2）Amortized amount of financial interest adjustment in 2008

= 9,610,000×6%－11,000,000×3%

=246,600 Yuan

Amortized amount of final interest adjustment in 2009

=（9,610,000+246,600）×6%－11,000,000×3%

=261,400Yuan

Actual amortized cost at the beginning of 2010

= 9,610,000+246,600+261,400

=10,118,000Yuan

At Jan 1st 2010, it was expected the 50% of repayment would be made at Dec 31st 2010.Then the re-confirmed amortized cost

=（330,000+5,500,000）/（1+6%）+ 165,000/（1+6%）2

+（165,000+5,500,000）/（1+6%）3

=1 0,403,200 Yuan

The amortized cost to be increased at the beginning of 2010 = 10,403,200 － 10,118,000 = 285,200 Yuan

Dr: Hold-to-maturity investment---Interest Adjustment 285,200

Cr: Investment income

285,200

（3）2010年末，應(yīng)收利息＝1100×3%＝33（萬元）

實(shí)際利息收入＝1040.32×6%＝62.42（萬元）

利息調(diào)整＝62.42－33＝29.42（萬元）

借：應(yīng)收利息

33萬

持有至到期投資——利息調(diào)整 29.42萬

貸：投資收益

62.42萬

借：銀行存款

550萬

貸：持有至到期投資——成本

550萬

（3）At the end of 2010, the interest receivable=11,000,000×3%=330,000 Yuan

Actual interest income=10,403,200×6% = 624,200 Yuan

The interest to be adjusted =624,200－330,000=294,200 Yuan

Dr: Interest receivable

330,000

Hold-to-maturity investment---interest adjustment

294,200

Cr: Investment income

624,200

Dr: Cash in bank

investment 5,500,000

5,500,000

Cr: Hold-to-maturity---Cost

第二篇：會計(jì)中英文對照[定稿]

財(cái)會常見名詞英漢對照表（1）會計(jì)與會計(jì)理論 會計(jì) accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財(cái)務(wù)會計(jì) Financial Accounting 管理會計(jì) Management Accounting 成本會計(jì) Cost Accounting 私業(yè)會計(jì) Private Accounting 公眾會計(jì) Public Accounting 注冊會計(jì)師 CPA Certified Public Accountant 國際會計(jì)準(zhǔn)則委員會 IASC 美國注冊會計(jì)師協(xié)會 AICPA 財(cái)務(wù)會計(jì)準(zhǔn)則委員會 FASB 管理會計(jì)協(xié)會 IMA 美國會計(jì)學(xué)會 AAA 稅務(wù)稽核署 IRS 獨(dú)資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會計(jì)目標(biāo) Accounting Objectives 會計(jì)假設(shè) Accounting Assumptions 會計(jì)要素 Accounting Elements 會計(jì)原則 Accounting Principles 會計(jì)實(shí)務(wù)過程 Accounting Procedures 財(cái)務(wù)報(bào)表 Financial Statements 財(cái)務(wù)分析Financial Analysis 會計(jì)主體假設(shè) Separate-entity Assumption 貨幣計(jì)量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營假設(shè) Continuity(Going-concern)Assumption 會計(jì)分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負(fù)債 Liability 業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費(fèi)用 Expense 收益 Income 虧損 Loss 歷史成本原則 Cost Principle 收入實(shí)現(xiàn)原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure(Reporting)Principle 客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle 穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財(cái)務(wù)報(bào)告 Financial Report 流動(dòng)資產(chǎn) Current assets 流動(dòng)負(fù)債 Current Liabilities 長期負(fù)債 Long-term Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning（2）會計(jì)循環(huán)

會計(jì)循環(huán) Accounting Procedure/Cycle 會計(jì)信息系統(tǒng) Accounting information System 帳戶 Ledger 會計(jì)科目 Account 會計(jì)分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類帳 General Ledger 明細(xì)分類帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursements journal 銷售日記帳 Sales Journal 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries（3）現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動(dòng)資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque)銀行對帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable 應(yīng)收票據(jù) Note receivable 起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point 目的地交貨價(jià) F.O.B destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費(fèi)用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) 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 本票 Promissory note 貼現(xiàn) Discount 背書 Endorse 拒付費(fèi) Protest fee（4）存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運(yùn)地離岸價(jià)格 F.O.B shipping point 目的地抵岸價(jià)格 F.O.B destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Periodic inventory 永續(xù)盤存 Perpetual inventory 購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification 加權(quán)平均法 Weighted average 先進(jìn)先出法 First-in, first-out or FIFO 后進(jìn)先出法 Lost-in, first-out or LIFO 移動(dòng)平均法 Moving average 成本或市價(jià)孰低法 Lower of cost or market or LCM 市價(jià) Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價(jià)格法 Retail method 成本率 Cost ratio（5）長期投資

長期投資 Long-term investment 長期股票投資 Investment on stocks 長期債券投資 Investment on bonds 成本法 Cost method 權(quán)益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股權(quán)登記日 Date of record 除息日 Ex-dividend date 付息日 Payment date 債券面值 Face value, Par value 債券折價(jià) Discount on bonds 債券溢價(jià) Premium on bonds 票面利率 Contract interest rate, stated rate 市場利率 Market interest ratio, Effective rate 普通股 Common Stock 優(yōu)先股 Preferred Stock 現(xiàn)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 直線攤銷法 Straight-Line method of amortization 實(shí)際利息攤銷法 Effective-interest method of amortization（6）固定資產(chǎn)

固定資產(chǎn) Plant assets or Fixed assets 原值 Original value 預(yù)計(jì)使用年限 Expected useful life 預(yù)計(jì)殘值 Estimated residual value 折舊費(fèi)用 Depreciation expense 累計(jì)折舊 Accumulated depreciation 帳面價(jià)值 Carrying value 應(yīng)提折舊成本 Depreciation cost 凈值 Net value 在建工程 Construction-in-process 磨損 Wear and tear 過時(shí) Obsolescence 直線法 Straight-line method(SL)工作量法 Units-of-production method(UOP)加速折舊法 Accelerated depreciation method 雙倍余額遞減法 Double-declining balance method(DDB)年數(shù)總和法 Sum-of-the-years-digits method(SYD)以舊換新 Trade in 經(jīng)營租賃 Operating lease 融資租賃 Capital lease 廉價(jià)購買權(quán) Bargain purchase option(BPO)資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing 最低租賃付款額 Minimum lease payments（7）無形資產(chǎn)

無形資產(chǎn) Intangible assets 專利權(quán) Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 特許權(quán)或?qū)I權(quán) Franchises 商譽(yù) Goodwill 開辦費(fèi) Organization cost 租賃權(quán) Leasehold 攤銷 Amortization（8）流動(dòng)負(fù)債 負(fù)債 Liability 流動(dòng)負(fù)債 Current liability 應(yīng)付帳款 Account payable 應(yīng)付票據(jù) Notes payable 貼現(xiàn)票據(jù) Discount notes 長期負(fù)債一年內(nèi)到期部分 Current maturities of long-term liabilities 應(yīng)付股利 Dividends payable 預(yù)收收益 Prepayments by customers 存入保證金 Refundable deposits 應(yīng)付費(fèi)用 Accrual expense 增值稅 value added tax 營業(yè)稅 Business tax 應(yīng)付所得稅 Income tax payable 應(yīng)付獎(jiǎng)金 Bonuses payable 產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈(zèng)品和兌換券 Premiums, coupons and trading stamps 或有事項(xiàng) Contingency 或有負(fù)債 Contingent 或有損失 Loss contingencies 或有利得 Gain contingencies 永久性差異 Permanent difference 時(shí)間性差異 Timing difference 應(yīng)付稅款法 Taxes payable method 納稅影響會計(jì)法 Tax effect accounting method 遞延所得稅負(fù)債法 Deferred income tax liability method（9）長期負(fù)債

長期負(fù)債 Long-term Liabilities 應(yīng)付公司債券 Bonds payable 有擔(dān)保品的公司債券 Secured Bonds 抵押公司債券 Mortgage Bonds 保證公司債券 Guaranteed Bonds 信用公司債券 Debenture Bonds 一次還本公司債券 Term Bonds 分期還本公司債券 Serial Bonds 可轉(zhuǎn)換公司債券 Convertible Bonds 可贖回公司債券 Callable Bonds 可要求公司債券 Redeemable Bonds 記名公司債券 Registered Bonds 無記名公司債券 Coupon Bonds 普通公司債券 Ordinary Bonds 收益公司債券 Income Bonds 名義利率，票面利率 Nominal rate 實(shí)際利率 Actual rate 有效利率 Effective rate 溢價(jià) Premium 折價(jià) Discount 面值 Par value 直線法 Straight-line method 實(shí)際利率法 Effective interest method 到期直接償付 Repayment at maturity 提前償付 Repayment at advance 償債基金 Sinking fund 長期應(yīng)付票據(jù) Long-term notes payable 抵押借款 Mortgage loan（10）業(yè)主權(quán)益 權(quán)益 Equity 業(yè)主權(quán)益 Owner's equity 股東權(quán)益 Stockholder's equity 投入資本 Contributed capital 繳入資本 Paid-in capital 股本 Capital stock 資本公積 Capital surplus 留存收益 Retained earnings 核定股本 Authorized capital stock 實(shí)收資本 Issued capital stock 發(fā)行在外股本 Outstanding capital stock 庫藏股 Treasury stock 普通股 Common stock 優(yōu)先股 Preferred stock 累積優(yōu)先股 Cumulative preferred stock 非累積優(yōu)先股 Noncumulative preferred stock 完全參加優(yōu)先股 Fully participating preferred stock 部分參加優(yōu)先股 Partially participating preferred stock 非部分參加優(yōu)先股 Nonpartially participating preferred stock 現(xiàn)金發(fā)行 Issuance for cash 非現(xiàn)金發(fā)行 Issuance for noncash consideration 股票的合并發(fā)行 Lump-sum sales of stock 發(fā)行成本 Issuance cost 成本法 Cost method 面值法 Par value method 捐贈(zèng)資本 Donated capital 盈余分配 Distribution of earnings 股利 Dividend 股利政策 Dividend policy 宣布日 Date of declaration 股權(quán)登記日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 現(xiàn)金股利 Cash dividend 股票股利 Stock dividend 撥款 appropriation（11）財(cái)務(wù)報(bào)表

財(cái)務(wù)報(bào)表 Financial Statement 資產(chǎn)負(fù)債表 Balance Sheet 收益表 Income Statement 帳戶式 Account Form 報(bào)告式 Report Form 編制（報(bào)表）Prepare 工作底稿 Worksheet 多步式 Multi-step 單步式 Single-step（12）財(cái)務(wù)狀況變動(dòng)表

財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis（現(xiàn)金流量表）

財(cái)務(wù)狀況變動(dòng)表中的營運(yùn)資金基礎(chǔ) SCFP.Working Capital Basis（資金來源與運(yùn)用表）營運(yùn)資金 Working Capital 全部資源概念 All-resources concept 直接交換業(yè)務(wù) Direct exchanges 正常營業(yè)活動(dòng) Normal operating activities 財(cái)務(wù)活動(dòng) Financing activities 投資活動(dòng) Investing activities（13）財(cái)務(wù)報(bào)表分析

財(cái)務(wù)報(bào)表分析 Analysis of financial statements 比較財(cái)務(wù)報(bào)表 Comparative financial statements 趨勢百分比 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 價(jià)益比 Price-earnings ratio 普通股每股帳面價(jià)值 Book value per share of common stock 資本報(bào)酬率 Return on investment 總資產(chǎn)報(bào)酬率 Return on total asset 債券收益率 Yield rate on bonds 已獲利息倍數(shù) Number of times interest earned 債券比率 Debt ratio 優(yōu)先股收益率 Yield rate on preferred stock 營運(yùn)資本 Working Capital 周轉(zhuǎn) Turnover 存貨周轉(zhuǎn)率 Inventory turnover 應(yīng)收帳款周轉(zhuǎn)率 Accounts receivable turnover 流動(dòng)比率 Current ratio 速動(dòng)比率 Quick ratio 酸性試驗(yàn)比率 Acid test ratio（14）合并財(cái)務(wù)報(bào)表

合并財(cái)務(wù)報(bào)表 Consolidated financial statements 吸收合并 Merger 創(chuàng)立合并 Consolidation 控股公司 Parent company 附屬公司 Subsidiary company 少數(shù)股權(quán) Minority interest 權(quán)益聯(lián)營合并 Pooling of interest 購買合并 Combination by purchase 權(quán)益法 Equity method 成本法 Cost method（15）物價(jià)變動(dòng)中的會計(jì)計(jì)量

物價(jià)變動(dòng)之會計(jì) Price-level changes accounting 一般物價(jià)水平會計(jì) General price-level accounting 貨幣購買力會計(jì) Purchasing-power accounting 統(tǒng)一幣值會計(jì) Constant dollar accounting 歷史成本 Historical cost 現(xiàn)行價(jià)值會計(jì) Current value accounting 現(xiàn)行成本 Current cost 重置成本 Replacement cost 物價(jià)指數(shù) Price-level index 國民生產(chǎn)總值物價(jià)指數(shù) Gross national product implicit price deflator(or GNP deflator)消費(fèi)物價(jià)指數(shù) Consumer price index(or CPI)批發(fā)物價(jià)指數(shù) Wholesale price index 貨幣性資產(chǎn) Monetary assets 貨幣性負(fù)債 Monetary liabilities 貨幣購買力損益 Purchasing-power gains or losses 資產(chǎn)持有損益 Holding gains or losses 未實(shí)現(xiàn)的資產(chǎn)持有損益 Unrealized holding gains or losses 現(xiàn)行價(jià)值與統(tǒng)一幣值會計(jì) Constant dollar and current cost accounting

oracle的應(yīng)用軟件版本11提供了45個(gè)集成的軟件模塊。這些模塊可以根據(jù)用 戶的要求靈活地組合，實(shí)現(xiàn)財(cái)務(wù)管理、供應(yīng)鏈管理、生產(chǎn)制造管理、項(xiàng)目管理、人力資源管理和市場/銷售/服務(wù)管理等主要功能，從而使整個(gè)企業(yè)全盤自動(dòng)化。

oracle財(cái)務(wù)管理系統(tǒng)(oracle financials)

oracle financials包括以下幾個(gè)模塊:

oracle財(cái)務(wù)分析系統(tǒng)(oracle financial analyzer)；

oracle總賬系統(tǒng)(oracle general ledger)；

oracle采購系統(tǒng)(oracle purchasing)；

oracle應(yīng)付賬系統(tǒng)(oracle payables)；

oracle應(yīng)收賬系統(tǒng)(oracle receivables)；

oracle資產(chǎn)系統(tǒng)(oracle assets)；

oracle現(xiàn)金管理系統(tǒng)(oracle cash management)。

這些模塊可以實(shí)現(xiàn)以下一些主要的功能:

1.財(cái)務(wù)規(guī)劃

財(cái)務(wù)規(guī)劃的中心任務(wù)是分析預(yù)算以及實(shí)際花費(fèi)的情況。

2.財(cái)務(wù)分析決策

oracle financial analyzer使企業(yè)中每個(gè)被授權(quán)的用戶都能夠獲得所需的數(shù)據(jù),當(dāng)發(fā)現(xiàn)異常數(shù)據(jù)時(shí),這些被授權(quán)者還可以層層追蹤直至找出原因所在。

3.財(cái)務(wù)合并

oracle財(cái)務(wù)系統(tǒng)能夠靈活輕松地適應(yīng)企業(yè)中一些頻繁的變動(dòng)。通過功能強(qiáng)大的工具account hierarchy editor(會計(jì)組織編輯器),用戶只要拖動(dòng)鼠標(biāo),就可以圖形化地調(diào)整企業(yè)結(jié)構(gòu)。

4.費(fèi)用管理

oracle purchasing(oracle采購系統(tǒng))、oracle payables(oracle應(yīng)付賬系統(tǒng))和oracle assets(oracle資產(chǎn)系統(tǒng))緊密集成。當(dāng)一筆采購?fù)瓿珊?只要將數(shù)據(jù)輸入oracle purchasing,應(yīng)付賬系統(tǒng)會自動(dòng)地劃出一筆支出,而資產(chǎn)系統(tǒng)會自動(dòng)增加一項(xiàng)資產(chǎn)內(nèi)容。通過自動(dòng)的采購定單生成,自動(dòng)稅扣除以及自動(dòng)開票和付款處理。

5.票據(jù)與現(xiàn)金處理

oracle receivables(oracle應(yīng)收賬系統(tǒng))可以滿足國際商務(wù)的需求,它支持各國不同的付款方式。

6.現(xiàn)金管理

為多國家、多幣制銀行對賬目和現(xiàn)金的管理提供了一種綜合的解決方案。

7.資產(chǎn)管理

oracle assets(oracle資產(chǎn)系統(tǒng))使用戶擁有一個(gè)明細(xì)的財(cái)產(chǎn)和設(shè)備清單。

oracle生產(chǎn)制造系統(tǒng)(oracle manufacturing)

oracle的生產(chǎn)制造系統(tǒng)包括:

＊ 用于工廠和物品定義的模塊：

oracle bill of material(物料發(fā)票系統(tǒng))；

oracle engineering(工程設(shè)計(jì)系統(tǒng))；

oracle product configurator(產(chǎn)品配置器)。

＊ 用于計(jì)劃與模擬的模塊：

oracle supply chain planning(供應(yīng)鏈計(jì)劃系統(tǒng))；

oracle master scheduling/mrp(主排產(chǎn)系統(tǒng))；

oracle capacity(生產(chǎn)力評估系統(tǒng))。

＊ 用于物料管理的模塊：

oracle purchasing(采購系統(tǒng))；

oracle supplier scheduling(供應(yīng)商排產(chǎn)系統(tǒng))；

oracle inventory(庫存系統(tǒng))。

＊ 用于生產(chǎn)的模塊：

oracle work in process(工程進(jìn)度管理)；

oracle quality(質(zhì)量系統(tǒng))；

oracle gemmstm。

＊ 用于成本管理的模塊：

oracle cost management(成本管理系統(tǒng))；

oracle financial analyzer(財(cái)務(wù)分析系統(tǒng))。

與生產(chǎn)制造有關(guān)的業(yè)務(wù)流程包括:

新產(chǎn)品工程設(shè)計(jì)、生產(chǎn)計(jì)劃與模擬、物料管理、生產(chǎn)、成本管理、質(zhì)量管理。

oracle manufacturing支持其中的各個(gè)環(huán)節(jié)：

1.新產(chǎn)品的工程設(shè)計(jì)

利用它可以有序地組織內(nèi)部甚至外部的所有資源,使產(chǎn)品從設(shè)計(jì)到進(jìn)入市場所需的時(shí)間達(dá)到最短。

2.計(jì)劃與模擬

oracle提供先進(jìn)的模擬能力,令用戶在正式安排生產(chǎn)以前可以評價(jià)整個(gè)業(yè)務(wù)過程。

3.物料采購與管理

oracle purchasing簡化了日常事物處理,減少了文件傳遞。通過在線的產(chǎn)品目錄和供應(yīng)商目錄,用戶可以輕松地創(chuàng)建正式的申請和購買合同。

4.生產(chǎn)

oracle work in process能同時(shí)支持多種環(huán)境如離散的、重復(fù)的、按定單裝配的和流程處理。

5.成本管理

通過oracle cost management和oracle financial analyzer可以建立控制和分析企業(yè)的運(yùn)作效益。

6.質(zhì)量管理

oracle quality可以使用戶通過企業(yè)范圍的數(shù)據(jù)倉庫輕松獲得質(zhì)量數(shù)據(jù),并查出問題的根源,進(jìn)行連續(xù)的分析并采取正確的行動(dòng)。

oracle supply chain(oracle供應(yīng)鏈系統(tǒng))

與oracle的供應(yīng)鏈系統(tǒng)相關(guān)的主要模塊有:

oracle supply chain planning(供應(yīng)鏈計(jì)劃)；

oracle master scheduling/mrptm(主排產(chǎn)系統(tǒng))；

oracle inventory(庫存系統(tǒng))；

oracle supplier scheduling(供應(yīng)商排產(chǎn)系統(tǒng))；

oracle purchasing(采購系統(tǒng))；

oracle payables(應(yīng)付賬系統(tǒng))；

oracle order entry(訂單管理系統(tǒng))；

oracle product configurator(產(chǎn)品配置器)；

oracle receivables(應(yīng)收賬系統(tǒng))；

oracle service(服務(wù)系統(tǒng))；

oracle quality(質(zhì)量系統(tǒng))。

通過oracle的供應(yīng)鏈系統(tǒng)，企業(yè)可以實(shí)現(xiàn)以下的功能：

1)供應(yīng)鏈計(jì)劃；

2)供給管理；

3)物料管理；

4)銷售訂單管理；

5)售后客戶服務(wù)；

6)質(zhì)量管理。

oracle項(xiàng)目管理系統(tǒng)(oracle projects)

oracle projects包含了如下幾個(gè)模塊，用戶可以根據(jù)需求選擇其中的幾個(gè)或全部:

oracle project costing(項(xiàng)目成本系統(tǒng))；

oracle project billing(項(xiàng)目票據(jù)系統(tǒng))；

oracle personal time and expense(個(gè)人工作時(shí)間和開支系統(tǒng))；

oracle activity management gateway(行為管理方法)。

通過上述的模塊,oracle projects可以支持如下的商務(wù)運(yùn)作：

1)項(xiàng)目跟蹤；

2)成本采集和計(jì)算；

3)個(gè)人工作時(shí)間與開支；

4)項(xiàng)目成本資本化；

5)項(xiàng)目應(yīng)收益和項(xiàng)目票據(jù)管理；

6)在線查詢和匯報(bào)。

oracle人力資源管理系統(tǒng)（oracle human resources）

oracle人力資源管理系統(tǒng)包括：

oracle human resources(人力資源管理系統(tǒng))；

oracle payroll（工資管理系統(tǒng)）；

oracle training administration（培訓(xùn)管理系統(tǒng)）；

oracle time management（時(shí)間管理系統(tǒng)）；

oracle web employees（web雇員系統(tǒng)）。

第三篇：會計(jì)相關(guān)術(shù)語中英文對照

會計(jì)術(shù)語表

?AICPA: American Institute of Certified Public Accountants美國注冊會計(jì)師協(xié)會

?APB: Accounting Principles Board會計(jì)原則委員會

?ASB: Auditing Standards Board(AICPA)(美國注冊會計(jì)師協(xié)會)審計(jì)準(zhǔn)則委員會

?ARSC: Accounting and Review Services Committee(AICPA)(美國注冊會計(jì)師協(xié)會)會計(jì)與復(fù)核服務(wù)委員會 ?ASC: Accounting Standards Codification會計(jì)準(zhǔn)則匯編

?ASU: Accounting Standards Update會計(jì)準(zhǔn)則更新

?CA: Chartered Accountant特許會計(jì)師

?CAQ: Center for Audit Quality審計(jì)質(zhì)量中心

?CICA: Canadian Institute of Chartered Accountants加拿大特許會計(jì)師協(xié)會

?CSEC: Consulting Services Executive Committee(AICPA)(美國注冊會計(jì)師協(xié)會)咨詢服務(wù)執(zhí)行委員會 ?EITF: Emerging Issues Task Force(FASB)(美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會)緊急事務(wù)委員會

?FAF: Financial Accounting Foundation財(cái)務(wù)會計(jì)基金會

?FASB: Financial Accounting Standards Board美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會

?FCA: Fellow of the Institute of Chartered Accountants特許會計(jì)師公眾成員

?FinREC: Financial Reporting Executive Committee財(cái)務(wù)報(bào)告執(zhí)行委員會

?FSP: FASB Staff Position(FASB)(美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會)工作人員立場公告

?GAAP(US): Generally Accepted Accounting Principles（美國）一般公認(rèn)會計(jì)原則

?GAAS: Generally Accepted Auditing Standards一般公認(rèn)審計(jì)準(zhǔn)則

?IAASB: International Auditing and Assurance Standards Board(IFAC)國際審計(jì)與可信性保證準(zhǔn)則理事會(國際會計(jì)師聯(lián)合會)

?IAESB: International Accounting Education Standards Board(IFAC)(國際會計(jì)師聯(lián)合會)國際會計(jì)教育準(zhǔn)則理事會 ?IASB: International Accounting Standards Board國際會計(jì)準(zhǔn)則委員會

?IAS: International Accounting Standards國際會計(jì)準(zhǔn)則

?IESBA: International Ethics Standards Board for Accountants(IFAC)(國際會計(jì)師聯(lián)合會)國際會計(jì)師職業(yè)道德準(zhǔn)

則理事會

?IFAC: International Federation of Accountants國際會計(jì)師聯(lián)合會

?IFRIC: International Financial Reporting Interpretations Committee(IASB)(國際會計(jì)準(zhǔn)則委員會)國際財(cái)務(wù)報(bào)告解釋委員會

?IOSCO: International Organization of Securities Commissions國際公共部門會計(jì)準(zhǔn)則

?IPSAS: International Public Sector Accounting Standards國際公共部門會計(jì)準(zhǔn)則

?IPSASB: International Public Sector Accounting Standards Board(IFAC)(國際會計(jì)師聯(lián)合會)國際公共部門會計(jì)準(zhǔn)則理事會

?PCAOB: Public Company Accounting Oversight Board公眾公司會計(jì)監(jiān)督委員會

?PPEC: Public Practice Executive Committee(CAQ)(審計(jì)質(zhì)量中心)公共實(shí)踐執(zhí)行委員會

?SAB: Staff Accounting Bulletins(SEC)(美國證監(jiān)會)首會辦會計(jì)公告

?SEC(US): Securities and Exchange Commission美國證監(jiān)會

?SEC Regulations Committee(SEC)(美國證監(jiān)會)監(jiān)管委員會

?SFAS: Statement of Financial Accounting Standards財(cái)務(wù)會計(jì)準(zhǔn)則公告

?SIC: Standing Interpretations Committee(IASB)(國際會計(jì)準(zhǔn)則委員會)常設(shè)解釋委員會

?SOP: Statements of Position(AICPA)(美國注冊會計(jì)師協(xié)會)立場公告

?SME: Small and Medium Sized Entities(IASB)(國際會計(jì)準(zhǔn)則委員會)中小企業(yè)

?TPA: Technical Practice Aids(AICPA)(美國注冊會計(jì)師協(xié)會)技術(shù)實(shí)務(wù)支持體系/技術(shù)實(shí)務(wù)指引

?VRG(US): Valuation Resource Group(FASB)（美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會）估值資源小組

第四篇：會計(jì)專業(yè)術(shù)語中英文對照

一、資產(chǎn) assets1、流動(dòng)資產(chǎn) current assets

現(xiàn)金及現(xiàn)金等價(jià)物 cash and cash equivalents

1111 庫存現(xiàn)金 cash on hand

1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds

1113 銀行存款 cash in banks

1116 在途現(xiàn)金 cash in transit

1117 現(xiàn)金等價(jià)物 cash equivalents

1118 其它現(xiàn)金及現(xiàn)金等價(jià)物 other cash and cash equivalents

短期投資 short-term investments

1121 短期投資-股票 short-term investmentsshort-term notes and bills1123 短期投資-政府債券 short-term investmentsbeneficiary certificates1125 短期投資-公司債 short-term investmentsother

1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market(1129這個(gè)中文英文的說法我都沒聽說過,我覺得正確的中英文應(yīng)該是: 短期投資跌價(jià)準(zhǔn)備, Securities Fair Value Adjustment)

1131 應(yīng)收票據(jù) notes receivable1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable1137 應(yīng)收票據(jù)-關(guān)系人 notes receivablerelated parties

1149 壞帳準(zhǔn)備 －應(yīng)收帳款 allowance for doubtful accountsforeign currencies1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract1184 應(yīng)收收益 earned revenue receivable

1185 應(yīng)收退稅款 income tax refund receivable

1187 其它應(yīng)收款related parties

1188 其它應(yīng)收款other

1189 壞帳準(zhǔn)備other receivables121~122 存貨 inventories

1211 商品存貨 merchandise inventory

1212 寄銷商品 consigned goods

1213 在途商品 goods in transit

1219 存貨跌價(jià)準(zhǔn)備 allowance to reduce inventory to market

1221 制成品 finished goods

1222 寄銷制成品 consigned finished goods

1223 副產(chǎn)品 by-products

1224 在制品 work in process

1225 委外加工 work in processother2、基金及長期投資 funds and long-term investments

基金 funds

1311 償債基金 redemption fund（or sinking fund）

1312 改良及擴(kuò)充基金 fund for improvement and expansion

1313 意外損失準(zhǔn)備基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 other funds

長期投資 long-term investments

1321 長期股權(quán)投資 long-term equity investments

1322 長期債券投資 long-term bond investments

1323 長期不動(dòng)產(chǎn)投資 long-term real estate investments

1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cash surrender value of life insurance1328 其它長期投資 other long-term investments

1329 備抵長期投資跌價(jià)損失 allowance for excess of cost over market value of long-term investments3、固定資產(chǎn) property , plant, and equipment

土地 land

1411 土地 land

1418 土地-重估增值 landrevaluation increments1429 累積折舊-土地改良物 accumulated depreciationbuildings

144~146 機(jī)（器）具及設(shè)備 machinery and equipment

1441 機(jī)（器）具 machinery

1448 機(jī)（器）具-重估增值 machinerymachinery

151 租賃資產(chǎn) leased assets

1511 租賃資產(chǎn) leased assets

1519 累積折舊-租賃資產(chǎn) accumulated depreciationleasehold improvements

156 未完工程及預(yù)付購置設(shè)備款 construction in progress and prepayments forequipment

1561 未完工程 construction in progress

1562 預(yù)付購置設(shè)備款 prepayment for equipment

158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment

1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment

1588 雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment遞耗資產(chǎn) depletable assets

161 遞耗資產(chǎn) depletable assets

1611 天然資源 natural resources

1618 天然資源-重估增值 natural resources-revaluation increments1619 累積折耗-天然資源 accumulated depletionother其它資產(chǎn) other assets

181 遞延資產(chǎn) deferred assets

1811 債券發(fā)行成本 deferred bond issuance costs

1812 長期預(yù)付租金 long-term prepaid rent

1813 長期預(yù)付保險(xiǎn)費(fèi) long-term prepaid insurance

1814 遞延所得稅資產(chǎn) deferred income tax assets

1815 預(yù)付退休金 prepaid pension cost

1818 其它遞延資產(chǎn) other deferred assets

182 閑置資產(chǎn) idle assets

1821 閑置資產(chǎn) idle assets

184 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables

1841 長期應(yīng)收票據(jù) long-term notes receivable

1842 長期應(yīng)收帳款 long-term accounts receivable

1843 催收帳款 overdue receivables

1847 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables-related parties

1848 其它長期應(yīng)收款項(xiàng) other long-term receivables

1849 備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accountsincremental value from revaluation

1859 累積折舊-出租資產(chǎn) accumulated depreciationrestricted

1888 雜項(xiàng)資產(chǎn)-其它 miscellaneous assets-other

第五篇：行政單位會計(jì)科目表

行政單位會計(jì)科目表

一、資產(chǎn)類

現(xiàn)金/銀行存款/有價(jià)證券/暫付款/庫存材料/固定資產(chǎn)

二、負(fù)債類

應(yīng)繳預(yù)算款/應(yīng)繳財(cái)政專戶款/暫存款

三、凈資產(chǎn)類

固定基金/結(jié)余

四、收入類

撥入經(jīng)費(fèi)/預(yù)算外資金收入/其他收入

五、支出類

經(jīng)費(fèi)支出/撥出經(jīng)費(fèi)/結(jié)轉(zhuǎn)自籌基建

事業(yè)單位會計(jì)科目表

六、資產(chǎn)類

現(xiàn)金/銀行存款/應(yīng)收票據(jù)/應(yīng)收賬款/預(yù)付賬款/其他應(yīng)收款/材料/產(chǎn)成品/對外投資/固定資產(chǎn)/無形資產(chǎn)

七、負(fù)債類

借入款項(xiàng)/應(yīng)付票據(jù)/應(yīng)付賬款/預(yù)收賬款/其他應(yīng)付款/應(yīng)繳預(yù)算款/應(yīng)繳財(cái)政專戶款/應(yīng)交稅金

八、凈資產(chǎn)類

事業(yè)基金/固定基金/專用基金/事業(yè)結(jié)余/經(jīng)營結(jié)余/結(jié)余分配

九、收入類

財(cái)政補(bǔ)助收入/上級補(bǔ)助收入/撥入?？?事業(yè)收入/經(jīng)營收入/附屬單位繳款/其他收入

十、支出類

撥出經(jīng)費(fèi)/撥出?？?專款支出/事業(yè)支出/經(jīng)營支出/成本費(fèi)用/銷售稅金/上繳上級支出/對附屬單位補(bǔ)助/結(jié)轉(zhuǎn)自籌基建

事業(yè)單位會計(jì)核算

1、對外投資

借：對外投資（公允）貸：事業(yè)基金－投資基金

借：固定基金（賬面）貸：固定資產(chǎn)

借：對外投資（公允）

貸：無形資產(chǎn)（材料）（賬面）借：事業(yè)基金－一般基金（賬面）

事業(yè)基金－投資基金貸：事業(yè)基金－投資基金

2、固定資產(chǎn)

借：固定資產(chǎn)貸：固定基金

借：事業(yè)支出貸：銀行存款（財(cái)政補(bǔ)助收入/零余額賬戶用款額度/銀行存款）

融資租賃

借：固定資產(chǎn)（總額）貸：其他應(yīng)付款

借：事業(yè)支出（實(shí)際數(shù)）貸：固定基金

借：其他應(yīng)付款（實(shí)際數(shù)）貸：銀行存款（財(cái)政補(bǔ)助收入/零余額賬戶用款額度/銀行存款）

3、應(yīng)繳預(yù)算款/應(yīng)繳財(cái)政專戶款

借：銀行存款貸：應(yīng)繳預(yù)算款/應(yīng)繳財(cái)政專戶款

借：應(yīng)繳預(yù)算款/應(yīng)繳財(cái)政專戶款貸：銀行存款

4、結(jié)余

借：事業(yè)結(jié)余

經(jīng)營結(jié)余貸：結(jié)余分配

借：結(jié)余分配－應(yīng)該所得稅貸：應(yīng)交稅金－應(yīng)交所得稅

借：結(jié)余分配貸：專用基金

借：結(jié)余分配貸：事業(yè)基金－一般基金

5、年終收支兩條線的處理:

直接支付：借：財(cái)政應(yīng)返還額度－財(cái)政直接支付

貸：財(cái)政補(bǔ)助收入－財(cái)政直接支付

恢復(fù)不做處理，支付時(shí)直接貸記財(cái)政應(yīng)返還額度

授權(quán)支付：借：財(cái)政應(yīng)返還額度－財(cái)政授權(quán)支付

貸：零余額帳戶用款額度

恢復(fù)做相反分錄。

注意行政事業(yè)單位和事業(yè)單位的不同僅是收入科目是“撥入經(jīng)費(fèi)”的區(qū)別

6、結(jié)轉(zhuǎn)自籌基建

事業(yè)單位把銀行存款轉(zhuǎn)到建行后不再核算：借：結(jié)轉(zhuǎn)自籌基建

貸：銀行存款－基本存款戶

基建部門開始核算：借：銀行存款貸：自籌基建款

借：基建工程支出貸：銀行存款

交付使用時(shí)：借：自籌基建款貸：基建工程支出

借：固定資產(chǎn)貸：固定基金

事業(yè)單位完工處理：借：事業(yè)結(jié)余貸：結(jié)轉(zhuǎn)自籌基建