第一篇：我國所得稅會(huì)計(jì)新準(zhǔn)則的中英文對照

企業(yè)會(huì)計(jì)準(zhǔn)則第18號--所得稅

Accounting Standards for Enterprises No.18Basic Standards.Article 2 The “income taxes” as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the amounts of taxable income of enterprises.Article 3 The present Standards shall not cover the recognition and measurement of government subsidies.But the temporary difference of income tax arising from government subsidies shall be recognized and measured according to the present Standard.Chapter II Tax Base

Article 4 Where an enterprise obtains assets or liabilities, it shall determine its tax base.Where there is difference between the carrying amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present Standards.Article 5 The “tax base of an asset” shall refer to the amount which may be deducted from the taxable benefits when the amount of taxable income is calculated according to the tax law provisions during the course of the enterprise' recovering the carrying amount of the asset.Article 6 The “tax base of an liability” shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period.Chapter III Temporary Difference Article 7 The “temporary difference” shall refer to the difference between the carrying amount of an asset or liability and its tax base.As for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amount shall also be a temporary difference.Pursuant to the effect of temporary differences on taxable amounts during future periods, they can be classified into taxable temporary differences and deductible temporary differences.Article 8 The term “taxable temporary difference” shall refer to temporary differences that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled.Article 9 The term “deductible temporary difference” shall refer to temporary differences that will result in amounts that are deductible in the future when the carrying amount of the asset is recovered or the liability is settled.Chapter IV Recognition

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an asset.Where there is any taxable temporary difference or deductible temporary difference, it shall be recognized as a deferred income tax liability or deferred income tax asset according to the present Standards.Article 11 Except for the deferred income tax liabilities arising from the following transactions, an enterprise shall recognize the deferred income tax liabilities arising from all taxable temporary differences:(1)the initial recognition of business reputation;

(2)the initial recognition of assets or liabilities arising from the following transactions which are simultaneously featured by the following:(a)The transaction is not business combination;

(b)At the time of transaction, the accounting profits will not be affected, nor will the taxable amount(or the deductible loss)be affected.The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies, associated enterprises and contractual enterprises shall be recognized according to Article 12 of the present Standard.Article 12 The taxable temporary differences related to the investments of subsidiary companies, associated enterprises and joint enterprises shall recognize corresponding deferred income tax liabilities.However, those that can simultaneously meet the following conditions shall be excluded:

(1)The investing enterprise can control the time of the reverse of temporary differences;

(2)The temporary differences are unlikely to be reversed in the excepted future.Article 13 An enterprise shall recognize the deferred income tax liabilities arising from a deductible temporary difference to the extent of the amount of the taxable income which it is most likely to obtain and which can be deducted from the deductible temporary difference.However, the deferred income tax assets, which are arising from the initial recognition of assets or liabilities during a transaction which is simultaneously featured by the following, shall not be recognized:(1)This transaction is not business combination;and(2)At the time of transaction, the accounting profits will not be affected, nor will the taxable amount(or the deductible loss)be affected.On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized.Article 14 Where the deductible temporary difference related to the investments of the subsidiary companies, associated enterprises and joint enterprises can meet the following requirements simultaneously, the enterprise shall recognize the corresponding deferred income tax assets:(1)The temporary differences are likely to be reversed in the expected future;and(2)It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.Article 15 As for any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax assets shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to be likely obtained.Chapter V Measurement Article 16 On the balance sheet day, the current income tax liabilities(or assets)incurred in the current period or prior periods shall be measured in light of the expected payable(refundable)amount of income taxes according to the tax law.Article 17 On the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled.In case the applicable tax rate changes, the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re-measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners' rights and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs.Article 18 The measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i.e.the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method.Article 19 An enterprise shall not discount any deferred income tax asset or deferred income tax liability.Article 20 The carrying amount of deferred income tax assets shall be reexamined on balance sheet day.If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.When it is probable to obtain sufficient taxable income taxes, such write-down amount shall be subsequently reversed.Article 21 The income taxes of the current period and deferred income tax of an enterprise shall be treated as income tax expenses or incomes, and shall be recorded into the current profits and losses, excluding the income taxes incurred under the following circumstances:(1)the business combination;

(2)the transactions or events directly recognized as the owner's rights and interests.Article 22 The income taxes of the current period and deferred income tax related to the transactions or events directly recorded in the owner's rights and interests shall be recorded into the owner's rights and interests.Chapter VI Presentation Article 23 The deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non-current assets and non-current liabilities in the balance sheet.Article 24 The income tax expenses shall be presented separately in the profit statement.Article 25 An enterprise shall, in its notes, disclose the following information related to the income taxes:(1)the main constituent parts of the income tax expenses(incomes);(2)a statement of the relationship between the income tax expenses(incomes)and the accounting profits;(3)the amounts of deductible temporary difference or deductible loss of unrecognized deferred income tax assets(if there is a date due, it shall disclose the date due);(4)every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets;and(5)as for any deferred income tax liabilities which have not been recognized, the amounts of temporary differences related to the investments of the subsidiary companies, associated enterprises and joint enterprise.企業(yè)會(huì)計(jì)準(zhǔn)則第18號--所得稅 財(cái)會(huì)[2006]第3號 第一章 總則

第一條 為了規(guī)范企業(yè)所得稅的確認(rèn)、計(jì)量和相關(guān)信息的列報(bào)，根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則--基本準(zhǔn)則》，制定本準(zhǔn)則。

第二條 本準(zhǔn)則所稱所得稅包括企業(yè)以應(yīng)納稅所得額為基礎(chǔ)的各種境內(nèi)和境外稅額。

第三條 本準(zhǔn)則不涉及政府補(bǔ)助的確認(rèn)和計(jì)量，但因政府補(bǔ)助產(chǎn)生暫時(shí)性差異的所得稅影響，應(yīng)當(dāng)按照本準(zhǔn)則進(jìn)行確認(rèn)和計(jì)量。第二章 計(jì)稅基礎(chǔ)

第四條 企業(yè)在取得資產(chǎn)、負(fù)債時(shí)，應(yīng)當(dāng)確定其計(jì)稅基礎(chǔ)。

資產(chǎn)、負(fù)債的賬面價(jià)值與其計(jì)稅基礎(chǔ)存在差異的，應(yīng)當(dāng)按照本準(zhǔn)則規(guī)定確認(rèn)所產(chǎn)生的遞延所得稅資產(chǎn)或遞延所得稅負(fù)債。

第五條 資產(chǎn)的計(jì)稅基礎(chǔ)，是指企業(yè)收回資產(chǎn)賬面價(jià)值過程中，計(jì)算應(yīng)納稅所得額時(shí)按照稅法規(guī)定可以自應(yīng)稅經(jīng)濟(jì)利益中抵扣的金額。

第六條 負(fù)債的計(jì)稅基礎(chǔ)，是指負(fù)債的賬面價(jià)值減去未來期間計(jì)算應(yīng)納稅所得額時(shí)按照稅法規(guī)定可予抵扣的金額。

第十條 企業(yè)應(yīng)當(dāng)將當(dāng)期和以前期間應(yīng)交未交的所得稅確認(rèn)為負(fù)債，將已支付的所得稅超過應(yīng)支付的部分確認(rèn)為資產(chǎn)。第三章 暫時(shí)性差異

第七條 暫時(shí)性差異，是指資產(chǎn)或負(fù)債的賬面價(jià)值與其計(jì)稅基礎(chǔ)之間的差額； 未作為資產(chǎn)和負(fù)債確認(rèn)的項(xiàng)目，按照稅法規(guī)定可以確定其計(jì)稅基礎(chǔ)的，該計(jì)稅基礎(chǔ)與其賬面價(jià)值之間的差額也屬于暫時(shí)性差異。

按照暫時(shí)性差異對未來期間應(yīng)稅金額的影響，分為應(yīng)納稅暫時(shí)性差異和可抵扣暫時(shí)性差異。

第八條 應(yīng)納稅暫時(shí)性差異，是指在確定未來收回資產(chǎn)或清償負(fù)債期間的應(yīng)納稅所得額時(shí)，將導(dǎo)致產(chǎn)生應(yīng)稅金額的暫時(shí)性差異。

第九條 可抵扣暫時(shí)性差異，是指在確定未來收回資產(chǎn)或清償負(fù)債期間的應(yīng)納稅所得額時(shí)，將導(dǎo)致產(chǎn)生可抵扣金額的暫時(shí)性差異。第四章 確認(rèn)

存在應(yīng)納稅暫時(shí)性差異或可抵扣暫時(shí)性差異的，應(yīng)當(dāng)按照本準(zhǔn)則規(guī)定確認(rèn)遞延所得稅負(fù)債或遞延所得稅資產(chǎn)。

第十一條 除下列交易中產(chǎn)生的遞延所得稅負(fù)債以外，企業(yè)應(yīng)當(dāng)確認(rèn)所有應(yīng)納稅暫時(shí)性差異產(chǎn)生的遞延所得稅負(fù)債：

（一）商譽(yù)的初始確認(rèn)。

（二）同時(shí)具有下列特征的交易中產(chǎn)生的資產(chǎn)或負(fù)債的初始確認(rèn)： 1．該項(xiàng)交易不是企業(yè)合并；

2．交易發(fā)生時(shí)既不影響會(huì)計(jì)利潤也不影響應(yīng)納稅所得額（或可抵扣虧損）。與子公司、聯(lián)營企業(yè)及合營企業(yè)的投資相關(guān)的應(yīng)納稅暫時(shí)性差異產(chǎn)生的遞延所得稅負(fù)債，應(yīng)當(dāng)按照本準(zhǔn)則第十二條的規(guī)定確認(rèn)。

第十二條 企業(yè)對與子公司、聯(lián)營企業(yè)及合營企業(yè)投資相關(guān)的應(yīng)納稅暫時(shí)性差異，應(yīng)當(dāng)確認(rèn)相應(yīng)的遞延所得稅負(fù)債。但是，同時(shí)滿足下列條件的除外：

（一）投資企業(yè)能夠控制暫時(shí)性差異轉(zhuǎn)回的時(shí)間；

（二）該暫時(shí)性差異在可預(yù)見的未來很可能不會(huì)轉(zhuǎn)回。

第十三條 企業(yè)應(yīng)當(dāng)以很可能取得用來抵扣可抵扣暫時(shí)性差異的應(yīng)納稅所得額為限，確認(rèn)由可抵扣暫時(shí)性差異產(chǎn)生的遞延所得稅資產(chǎn)。

但是，同時(shí)具有下列特征的交易中因資產(chǎn)或負(fù)債的初始確認(rèn)所產(chǎn)生的遞延所得稅資產(chǎn)不予確 認(rèn)：

（一）該項(xiàng)交易不是企業(yè)合并；

（二）交易發(fā)生時(shí)既不影響會(huì)計(jì)利潤也不影響應(yīng)納稅所得額（或可抵扣虧損）。資產(chǎn)負(fù)債表日，有確鑿證據(jù)表明未來期間很可能獲得足夠的應(yīng)納稅所得額用來抵扣可抵扣暫時(shí)性差異的，應(yīng)當(dāng)確認(rèn)以前期間未確認(rèn)的遞延所得稅資產(chǎn)。第十四條 企業(yè)對與子公司、聯(lián)營企業(yè)及合營企業(yè)投資相關(guān)的可抵扣暫時(shí)性差異，同時(shí)滿足下列條件的，應(yīng)當(dāng)確認(rèn)相應(yīng)的遞延所得稅資產(chǎn)：

（一）暫時(shí)性差異在可預(yù)見的未來很可能轉(zhuǎn)回；

（二）未來很可能獲得用來抵扣可抵扣暫時(shí)性差異的應(yīng)納稅所得額。第十五條 企業(yè)對于能夠結(jié)轉(zhuǎn)以后年度的可抵扣虧損和稅款抵減，應(yīng)當(dāng)以很可能獲得用來抵扣可抵扣虧損和稅款抵減的未來應(yīng)納稅所得額為限，確認(rèn)相應(yīng)的遞延所得稅資產(chǎn)。第五章 計(jì)量

第十六條 資產(chǎn)負(fù)債表日，對于當(dāng)期和以前期間形成的當(dāng)期所得稅負(fù)債（或資產(chǎn)），應(yīng)當(dāng)按照稅法規(guī)定計(jì)算的預(yù)期應(yīng)交納（或返還）的所得稅金額計(jì)量。第十七條 資產(chǎn)負(fù)債表日，對于遞延所得稅資產(chǎn)和遞延所得稅負(fù)債，應(yīng)當(dāng)根據(jù)稅法規(guī)定，按照預(yù)期收回該資產(chǎn)或清償該負(fù)債期間的適用稅率計(jì)量。

適用稅率發(fā)生變化的，應(yīng)對已確認(rèn)的遞延所得稅資產(chǎn)和遞延所得稅負(fù)債進(jìn)行重新計(jì)量，除直接在所有者權(quán)益中確認(rèn)的交易或者事項(xiàng)產(chǎn)生的遞延所得稅資產(chǎn)和遞延所得稅負(fù)債以外，應(yīng)當(dāng)將其影響數(shù)計(jì)入變化當(dāng)期的所得稅費(fèi)用。

第十八條 遞延所得稅資產(chǎn)和遞延所得稅負(fù)債的計(jì)量，應(yīng)當(dāng)反映資產(chǎn)負(fù)債表日企業(yè)預(yù)期收回資產(chǎn)或清償負(fù)債方式的所得稅影響，即在計(jì)量遞延所得稅資產(chǎn)和遞延所得稅負(fù)債時(shí)，應(yīng)當(dāng)采用與收回資產(chǎn)或清償債務(wù)的預(yù)期方式相一致的稅率和計(jì)稅基礎(chǔ)。

第十九條 企業(yè)不應(yīng)當(dāng)對遞延所得稅資產(chǎn)和遞延所得稅負(fù)債進(jìn)行折現(xiàn)。第二十條 資產(chǎn)負(fù)債表日，企業(yè)應(yīng)當(dāng)對遞延所得稅資產(chǎn)的賬面價(jià)值進(jìn)行復(fù)核。如果未來期間很可能無法獲得足夠的應(yīng)納稅所得額用以抵扣遞延所得稅資產(chǎn)的利益，應(yīng)當(dāng)減記遞延所得稅資產(chǎn)的賬面價(jià)值。

在很可能獲得足夠的應(yīng)納稅所得額時(shí)，減記的金額應(yīng)當(dāng)轉(zhuǎn)回。

第二十一條 企業(yè)當(dāng)期所得稅和遞延所得稅應(yīng)當(dāng)作為所得稅費(fèi)用或收益計(jì)入當(dāng)期損益，但不包括下列情況產(chǎn)生的所得稅

（一）企業(yè)合并。

（二）直接在所有者權(quán)益中確認(rèn)的交易或者事項(xiàng)。

第二十二條 與直接計(jì)入所有者權(quán)益的交易或者事項(xiàng)相關(guān)的當(dāng)期所得稅和遞延所得稅，應(yīng)當(dāng)計(jì)入所有者權(quán)益。第六章 列報(bào)

第二十三條 遞延所得稅資產(chǎn)和遞延所得稅負(fù)債應(yīng)當(dāng)分別作為非流動(dòng)資產(chǎn)和非流動(dòng)負(fù)債在資產(chǎn)負(fù)債表中列示。

第二十四條 所得稅費(fèi)用應(yīng)當(dāng)在利潤表中單獨(dú)列示。

第二十五條 企業(yè)應(yīng)當(dāng)在附注中披露與所得稅有關(guān)的下列信息：

（一）所得稅費(fèi)用（收益）的主要組成部分。

（二）所得稅費(fèi)用（收益）與會(huì)計(jì)利潤關(guān)系的說明。

（三）未確認(rèn)遞延所得稅資產(chǎn)的可抵扣暫時(shí)性差異、可抵扣虧損的金額（如果存在到期日，還應(yīng)披露到期日）。

（四）對每一類暫時(shí)性差異和可抵扣虧損，在列報(bào)期間確認(rèn)的遞延所得稅資產(chǎn)或遞延所得稅負(fù)債的金額，確認(rèn)遞延所得稅資產(chǎn)的依據(jù)。

（五）未確認(rèn)遞延所得稅負(fù)債的，與對子公司、聯(lián)營企業(yè)及合營企業(yè)投資相關(guān)的暫時(shí)性差異金額。

第二篇：會(huì)計(jì)中英文對照[定稿]

財(cái)會(huì)常見名詞英漢對照表（1）會(huì)計(jì)與會(huì)計(jì)理論 會(huì)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(huì)計(jì) Financial Accounting 管理會(huì)計(jì) Management Accounting 成本會(huì)計(jì) Cost Accounting 私業(yè)會(huì)計(jì) Private Accounting 公眾會(huì)計(jì) Public Accounting 注冊會(huì)計(jì)師 CPA Certified Public Accountant 國際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC 美國注冊會(huì)計(jì)師協(xié)會(huì) AICPA 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB 管理會(huì)計(jì)協(xié)會(huì) IMA 美國會(huì)計(jì)學(xué)會(huì) 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(huì)計(jì)目標(biāo) Accounting Objectives 會(huì)計(jì)假設(shè) Accounting Assumptions 會(huì)計(jì)要素 Accounting Elements 會(huì)計(jì)原則 Accounting Principles 會(huì)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(huì)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(huì)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(huì)計(jì)循環(huán)

會(huì)計(jì)循環(huán) Accounting Procedure/Cycle 會(huì)計(jì)信息系統(tǒng) Accounting information System 帳戶 Ledger 會(huì)計(jì)科目 Account 會(huì)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(huì)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(huì)計(jì)計(jì)量

物價(jià)變動(dòng)之會(huì)計(jì) Price-level changes accounting 一般物價(jià)水平會(huì)計(jì) General price-level accounting 貨幣購買力會(huì)計(jì) Purchasing-power accounting 統(tǒng)一幣值會(huì)計(jì) Constant dollar accounting 歷史成本 Historical cost 現(xiàn)行價(jià)值會(huì)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(huì)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(huì)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(huì)自動(dòng)地劃出一筆支出,而資產(chǎn)系統(tǒng)會(huì)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(huì)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

第四篇：會(huì)計(jì)相關(guān)術(shù)語中英文對照

會(huì)計(jì)術(shù)語表

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

?APB: Accounting Principles Board會(huì)計(jì)原則委員會(huì)

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

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

?ASU: Accounting Standards Update會(huì)計(jì)準(zhǔn)則更新

?CA: Chartered Accountant特許會(huì)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(huì)計(jì)師協(xié)會(huì)

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

?FAF: Financial Accounting Foundation財(cái)務(wù)會(huì)計(jì)基金會(huì)

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

?FCA: Fellow of the Institute of Chartered Accountants特許會(huì)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(huì)

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

?GAAP(US): Generally Accepted Accounting Principles（美國）一般公認(rèn)會(huì)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(huì)(國際會(huì)計(jì)師聯(lián)合會(huì))

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

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

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

則理事會(huì)

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

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

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

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

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

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

?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(huì)

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

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

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

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

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

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

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

?TPA: Technical Practice Aids(AICPA)(美國注冊會(huì)計(jì)師協(xié)會(huì))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(huì)計(jì)準(zhǔn)則委員會(huì)）估值資源小組

第五篇：(新準(zhǔn)則)中英文會(huì)計(jì)科目對照

中英文會(huì)計(jì)科目對照表參考

中國會(huì)計(jì)科目中英文對照

代碼 名稱 代碼 名稱 代碼 名稱 代碼 名稱 英 譯資產(chǎn) assets

11~ 12 流動(dòng)資產(chǎn) current assets

現(xiàn)金及約當(dāng)現(xiàn)金 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 約當(dāng)現(xiàn)金 cash equivalents

1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents 112 短期投資 short-term investment 1121 短期投資-股票 short-term investmentsshort-term notes and bills 1123 短期投資-政府債券 short-term investmentsbeneficiary certificates 1125 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

應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable

1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable

1137 應(yīng)收票據(jù)-關(guān)系人 notes receivablerelated parties

1149 備抵呆帳 －應(yīng)收帳款 allowance for uncollec-tible accountsforeign currencies 1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract 1184 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 備抵呆帳other receivables

121~122 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 備抵存貨跌價(jià)損失 allowance for reduction of 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 processother 13 基金及長期投資 funds and long-term investments 131 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 in-vestments

1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cash surrender value of life insurance 1328 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 investments

14~ 15 固定資產(chǎn) property , plant, and equipment 141 土地 land 1411 土地 land

1418 土地-重估增值 landrevaluation increments 1429 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 for equipment

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 increments 1619 累積折耗-天然資源 accumulated depletionother 18 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 assetsowners 2115 短期借款-員工 short-term borrowingsother 212 應(yīng)付短期票券 short-term notes and bills payable

2121 應(yīng)付商業(yè)本票 commercial paper payable 2122 銀行承兌匯票 bank acceptance

2128 其它應(yīng)付短期票券 other short-term notes and bills payable

2129 應(yīng)付短期票券折價(jià) discount on short-term notes and bills payable 213 應(yīng)付票據(jù) notes payable

2131 應(yīng)付票據(jù) notes payable

2137 應(yīng)付票據(jù)-關(guān)系人 notes payablerelated parties 216 應(yīng)付所得稅 income taxes payable

2161 應(yīng)付所得稅 income tax payable 217 應(yīng)付費(fèi)用 accrued expenses

2171 應(yīng)付薪工 accrued payroll 2172 應(yīng)付租金 accrued rent payable 2173 應(yīng)付利息 accrued interest payable 2174 應(yīng)付營業(yè)稅 accrued VAT payable

2175 應(yīng)付稅捐-其它 accrued taxes payable-other 2178 其它應(yīng)付費(fèi)用 other accrued expenses payable 218~219 其它應(yīng)付款 other payables

2181 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable

2182 應(yīng)付遠(yuǎn)匯款-外幣 forward exchange contract payablerelated parties 2191 應(yīng)付股利 dividend payable 2192 應(yīng)付紅利 bonus payable

2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors 2198 其它應(yīng)付款-其它 other payablescurrent portion 2272 一年或一營業(yè)周期內(nèi)到期長期借款 long-term loans payablecurrent portion

2278 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債 other long-term lia-bilitiesothers 23 長期負(fù)債 long-term liabilities

231 應(yīng)付公司債 corporate bonds payable

2311 應(yīng)付公司債 corporate bonds payable

2319 應(yīng)付公司債溢(折)價(jià) premium(discount)on corporate bonds payable 232 長期借款 long-term loans payable

2321 長期銀行借款 long-term loans payableowners 2325 長期借款-員工 long-term loans payablerelated parties 2328 長期借款-其它 long-term loans payablerelated parties

2338 其它長期應(yīng)付款項(xiàng) other long-term payables 234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax

2341 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able 235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities

2351 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities 238 其它長期負(fù)債 other long-term liabilities

2388 其它長期負(fù)債-其它 other long-term liabilitiesother 3 業(yè)主權(quán)益 owners' equity

資本 capital

311 資本（或股本）capital

3111 普通股股本 capitalpreferred stock 3113 預(yù)收股本 capital collected in advance

3114 待分配股票股利 stock dividends to be distributed 3115 資本 capital

資本公積 additional paid-in capital

321 股票溢價(jià) paid-in capital in excess of par

3211 普通股股票溢價(jià) paid-in capital in excess of par-common stock 3212 特別股股票溢價(jià) paid-in capital in excess of par-preferred stock 323 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation

3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation

324 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets

3241 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets 325 合并公積 capital surplus from business combination

3251 合并公積 capital surplus from business combination 326 受贈(zèng)公積 donated surplus

3261 受贈(zèng)公積 donated surplus

328 其它資本公積 other additional paid-in capital

3281 權(quán)益法長期股權(quán)投資資本公積 additional paid-in capital from investee under equity method

3282 資本公積-庫藏股票交易 additional paid-in capitalother 5 營業(yè)成本 operating costs 51 銷貨成本 cost of goods sold

511 銷貨成本 cost of goods sold

5111 銷貨成本 cost of goods sold

5112 分期付款銷貨成本 installment cost of goods sold 512 進(jìn)貨 purchases

5121 進(jìn)貨 purchases

5122 進(jìn)貨費(fèi)用 purchase expenses 5123 進(jìn)貨退出 purchase returns

5124 進(jìn)貨折讓 charges on purchased merchandise 513 進(jìn)料 materials purchased

5131 進(jìn)料 material purchased

5132 進(jìn)料費(fèi)用 charges on purchased material 5133 進(jìn)料退出 material purchase returns 5134 進(jìn)料折讓 material purchase allowances 514 直接人工 direct labor

5141 直接人工 direct labor

515~518 制造費(fèi)用 manufacturing overhead

5151 間接人工 indirect labor 5152 租金支出 rent expense, rent

5153 文具用品 office supplies(expense)5154 旅費(fèi) travelling expense, travel 5155 運(yùn)費(fèi) shipping expenses, freight 5156 郵電費(fèi) postage(expenses)

5157 修繕費(fèi) repair(s)and maintenance(expense)5158 包裝費(fèi) packing expenses 5161 水電瓦斯費(fèi) utilities(expense)5162 保險(xiǎn)費(fèi) insurance(expense)

5163 加工費(fèi) manufacturing overheadother 6 營業(yè)費(fèi)用 operating expenses

推銷費(fèi)用 selling expenses

615~618 推銷費(fèi)用 selling expenses

6151 薪資支出 payroll expense 6152 租金支出 rent expense, rent

6153 文具用品 office supplies(expense)6154 旅費(fèi) travelling expense, travel 6155 運(yùn)費(fèi) shipping expenses, freight 6156 郵電費(fèi) postage(expenses)

6157 修繕費(fèi) repair(s)and maintenance(expense)6159 廣告費(fèi) advertisement expense, advertisement 6161 水電瓦斯費(fèi) utilities(expense)6162 保險(xiǎn)費(fèi) insurance(expense)6164 交際費(fèi) entertainment(expense)6165 捐贈(zèng) donation(expense)6166 稅捐 taxes

6167 呆帳損失 loss on uncollectible accounts 6168 折舊 depreciation expense

6169 各項(xiàng)耗竭及攤提 various amortization 6172 伙食費(fèi) meal(expenses)

6173 職工福利 employee benefits/welfare 6175 傭金支出 commission(expense)6176 訓(xùn)練費(fèi) training(expense)

6188 其它推銷費(fèi)用 other selling expenses

管理及總務(wù)費(fèi)用 general & administrative expenses

625~628 管理及總務(wù)費(fèi)用 general & administrative expenses

6251 薪資支出 payroll expense 6252 租金支出 rent expense, rent 6253 文具用品 office supplies

6254 旅費(fèi) travelling expense, travel 6255 運(yùn)費(fèi) shipping expenses,freight 6256 郵電費(fèi) postage(expenses)

6257 修繕費(fèi) repair(s)and maintenance(expense)6259 廣告費(fèi) advertisement expense, advertisement 6261 水電瓦斯費(fèi) utilities(expense)6262 保險(xiǎn)費(fèi) insurance(expense)6264 交際費(fèi) entertainment(expense)6265 捐贈(zèng) donation(expense)6266 稅捐 taxes

6267 呆帳損失 loss on uncollectible accounts 6268 折舊 depreciation expense a 6269 各項(xiàng)耗竭及攤提 various amortization 6271 外銷損失 loss on export sales 6272 伙食費(fèi) meal(expenses)

6273 職工福利 employee benefits/welfare

6274 研究發(fā)展費(fèi)用 research and development expense 6275 傭金支出 commission(expense)6276 訓(xùn)練費(fèi) training(expense)

6278 勞務(wù)費(fèi) professional service fees

6288 其它管理及總務(wù)費(fèi)用 other general and administrative expenses 63 研究發(fā)展費(fèi)用 research and development expenses

635~638 研究發(fā)展費(fèi)用 research and development expenses

6351 薪資支出 payroll expense 6352 租金支出 rent expense, rent 6353 文具用品 office supplies

6354 旅費(fèi) travelling expense, travel 6355 運(yùn)費(fèi) shipping expenses, freight 6356 郵電費(fèi) postage(expenses)

6357 修繕費(fèi) repair(s)and maintenance(expense)6361 水電瓦斯費(fèi) utilities(expense)6362 保險(xiǎn)費(fèi) insurance(expense)6364 交際費(fèi) entertainment(expense)6366 稅捐 taxes

6368 折舊 depreciation expense

6369 各項(xiàng)耗竭及攤提 various amortization 6372 伙食費(fèi) meal(expenses)

6373 職工福利 employee benefits/welfare 6376 訓(xùn)練費(fèi) training(expense)

6378 其它研究發(fā)展費(fèi)用 other research and development expenses 營業(yè)外收入及費(fèi)用 non-operating revenue and expenses, other income(expense)

71~74 營業(yè)外收入 non-operating revenue

711 利息收入 interest revenue

7111 利息收入 interest revenue/income 712 投資收益 investment income

7121 權(quán)益法認(rèn)列之投資收益 investment income recognized under equity method 7122 股利收入 dividends income

7123 短期投資市價(jià)回升利益 gain on market price recovery of short-term investment 713 兌換利益 foreign exchange gain

7131 兌換利益 foreign exchange gain

714 處分投資收益 gain on disposal of investments

7141 處分投資收益 gain on disposal of investments 715 處分資產(chǎn)溢價(jià)收入 gain on disposal of assets

7151 處分資產(chǎn)溢價(jià)收入 gain on disposal of assets 748 其它營業(yè)外收入 other non-operating revenue

7481 捐贈(zèng)收入 donation income 7482 租金收入 rent revenue/income 7483 傭金收入 commission revenue/income

7484 出售下腳及廢料收入 revenue from sale of scraps 7485 存貨盤盈 gain on physical inventory

7486 存貨跌價(jià)回升利益 gain from price recovery of inventory 7487 壞帳轉(zhuǎn)回利益 gain on reversal of bad debts

7488 其它營業(yè)外收入-其它 other non-operating revenue-other items 75~ 78 營業(yè)外費(fèi)用 non-operating expenses 751 利息費(fèi)用 interest expense

7511 利息費(fèi)用 interest expense 752 投資損失 investment loss

7521 權(quán)益法認(rèn)列之投資損失 investment loss recog-nized under equity method 7523 短期投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on reduction of short-term investments to market

753 兌換損失 foreign exchange loss

7531 兌換損失 foreign exchange loss

754 處分投資損失 loss on disposal of investments

7541 處分投資損失 loss on disposal of investments 755 處分資產(chǎn)損失 loss on disposal of assets

7551 處分資產(chǎn)損失 loss on disposal of assets 788 其它營業(yè)外費(fèi)用 other non-operating expenses

7881 停工損失 loss on work stoppages 7882 災(zāi)害損失 casualty loss

7885 存貨盤損 loss on physical inventory

7886 存貨跌價(jià)及呆滯損失 loss for market price decline and obsolete and slow-moving inventories

7888 其它營業(yè)外費(fèi)用-其它 other non-operating expenses-other 8 所得稅費(fèi)用(或利益)income tax expense(or benefit)

所得稅費(fèi)用(或利益)income tax expense(or benefit)

811 所得稅費(fèi)用(或利益)income tax expense(or benefit)

8111 所得稅費(fèi)用（或利益）income tax expense(or benefit)9 非經(jīng)常營業(yè)損益 nonrecurring gain or loss

停業(yè)部門損益 gain(loss)from discontinued operations

911 停業(yè)部門損益-停業(yè)前營業(yè)損益 income(loss)from operations of discontinued segments

9111 停業(yè)部門損益-停業(yè)前營業(yè)損益 income(loss)from operations of discontinued segment

912 停業(yè)部門損益-處分損益 gain(loss)from disposal of discontinued segments

9121 停業(yè)部門損益-處分損益 gain(loss)from disposal of discontinued segment 92 非常損益 extraordinary gain or loss

921 非常損益 extraordinary gain or loss

9211 非常損益 extraordinary gain or loss

會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles

931 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles 9311 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles

少數(shù)股權(quán)凈利 minority interest income

941 少數(shù)股權(quán)凈利 minority interest income

9411 少數(shù)股權(quán)凈利 minority interest incom