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英文版資產負債表、利潤表及現金流量表
2008-09-19 00:28:47 本文已公布到博客頻道校園·教育分類
資產負債表 Balance Sheet

項 目 ITEM
貨幣資金 Cash
短期投資 Short term investments
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收帳款 Accounts receivable
其他應收款 Other receivables
預付帳款 Accounts prepaid
期貨保證金 Future guarantee
應收補貼款 Allowance receivable
應收出口退稅 Export drawback receivable
存貨 Inventories
其中：原材料 Including:Raw materials
產成品(庫存商品) Finished goods
待攤費用 Prepaid and deferred expenses
待處理流動資產凈損失 Unsettled G/L on current assets
一年內到期的長期債權投資 Long-term debenture investment falling e in a yaear
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資： Long-term investment：
其中:長期股權投資 Including long term equity investment
長期債權投資 Long term securities investment
*合並價差 Incorporating price difference
長期投資合計 Total long-term investment
固定資產原價 Fixed assets-cost
減：累計折舊 Less:Accumulated Dpreciation
固定資產凈值 Fixed assets-net value
減：固定資產減值准備 Less:Impairment of fixed assets
固定資產凈額 Net value of fixed assets
固定資產清理 Disposal of fixed assets
工程物資 Project material
在建工程 Construction in Progress
待處理固定資產凈損失 Unsettled G/L on fixed assets
固定資產合計 Total tangible assets
無形資產 Intangible assets
其中:土地使用權 Including and use rights
遞延資產（長期待攤費用）Deferred assets
其中:固定資產修理 Including:Fixed assets repair
固定資產改良支出 Improvement expenditure of fixed assets
其他長期資產 Other long term assets
其中:特准儲備物資 Among it:Specially approved reserving materials
無形及其他資產合計 Total intangible assets and other assets
遞延稅款借項 Deferred assets debits
資 產 總 計 Total Assets

資產負債表(續表) Balance Sheet

項 目 ITEM
短期借款 Short-term loans
應付票款 Notes payable
應付帳款 Accounts payab1e
預收帳款 Advances from customers
應付工資 Accrued payro1l
應付福利費 Welfare payable
應付利潤(股利) Profits payab1e
應交稅金 Taxes payable
其他應交款 Other payable to government
其他應付款 Other creditors
預提費用 Provision for expenses
預計負債 Accrued liabilities
一年內到期的長期負債 Long term liabilities e within one year
其他流動負債 Other current liabilities
流動負債合計 Total current liabilities
長期借款 Long-term loans payable
應付債券 Bonds payable
長期應付款 long-term accounts payable
專項應付款 Special accounts payable
其他長期負債 Other long-term liabilities
其中:特准儲備資金 Including:Special reserve fund
長期負債合計 Total long term liabilities
遞延稅款貸項 Deferred taxation credit
負 債 合 計 Total liabilities
* 少數股東權益 Minority interests
實收資本(股本) Subscribed Capital
國家資本 National capital
集體資本 Collective capital
法人資本 Legal person"s capital
其中:國有法人資本 Including:State-owned legal person"s capital
集體法人資本 Collective legal person"s capital
個人資本 Personal capital
外商資本 Foreign businessmen"s capital
資本公積 Capital surplus
盈餘公積 surplus reserve
其中:法定盈餘公積 Including:statutory surplus reserve
公益金 public welfare fund
補充流動資本 Supplermentary current capital
* 未確認的投資損失（以「-」號填列） Unaffirmed investment loss
未分配利潤 Retained earnings
外幣報表折算差額 Converted difference in Foreign Currency Statements
所有者權益合計 Total shareholder"s equity
負債及所有者權益總計 Total Liabilities & Equity

利潤表 INCOME STATEMENT

項 目 ITEMS
產品銷售收入 Sales of procts
其中：出口產品銷
售收入 Including：Export sales
減：銷售折扣與折讓 Less：Sales discount and allowances
產品銷售凈額 Net sales of procts
減：產品銷售稅金 Less：Sales tax
產品銷售成本 Cost of sales
其中：出口產品銷售成本 Including：Cost of export sales
產品銷售毛利 Gross profit on sales
減：銷售費用 Less：Selling expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome)
匯兌損失(減匯兌收益) Exchange losses(minus exchange gains)
產品銷售利潤 Profit on sales
加：其他業務利潤 Add：profit from other operations
營業利潤 Operating profit
加：投資收益 Add：Income on investment
加：營業外收入 Add：Non-operating income
減：營業外支出 Less：Non-operating expenses
加：以前年度損益調整 Add：adjustment of loss and gain for previous years
利潤總額 Total profit
減：所得稅 Less：Income tax
凈利潤 Net profit

現金流量表Cash Flows Statement
Prepared by: Period: Unit:
Items
1.Cash Flows from Operating Activities:
01)Cash received from sales of goods or rendering of services
02)Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04)Refund of other taxes and levy other than value added tax
07)Other cash received relating to operating activities
08)Sub-total of cash inflows
09)Cash paid for goods and services
10)Cash paid for operating leases
11)Cash paid to and on behalf of employees
12)Value added tax on purchases paid
13)Income tax paid
14)Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18)Sub-total of cash outflows
19)Net cash flows from operating activities
2.Cash Flows from Investing Activities:
20)Cash received from return of investments
21)Cash received from distribution of dividends or profits
22)Cash received from bond interest income
Net cash received from disposal of fixed assets,intangible
23)assets and other long-term assets
26)Other cash received relating to investing activities
27)Sub-total of cash inflows
Cash paid to acquire fixed assets,intangible assets
28)and other long-term assets
29)Cash paid to acquire equity investments
30)Cash paid to acquire debt investments
33)Other cash paid relating to investing activities
34)Sub-total of cash outflows
35)Net cash flows from investing activities
3.Cash Flows from Financing Activities:
36)Proceeds from issuing shares
37)Proceeds from issuing bonds
38)Proceeds from borrowings
41)Other proceeds relating to financing activities
42)Sub-total of cash inflows
43)Cash repayments of amounts borrowed
44)Cash payments of expenses on any financing activities
45)Cash payments for distribution of dividends or profits
46)Cash payments of interest expenses
47)Cash payments for finance leases
48)Cash payments for rection of registered capital
51)Other cash payments relating to financing activities
52)Sub-total of cash outflows
53)Net cash flows from financing activities
4.Effect of Foreign Exchange Rate Changes on Cash
5.Net Increase in Cash and Cash Equivalents

Supplemental Information

1.Investing and Financing Activities that do not Involve in
Cash Receipts and Payments
56)Repayment of debts by the transfer of fixed assets
57)Repayment of debts by the transfer of investments
58)Investments in the form of fixed assets
59)Repayments of debts by the transfer of investories
2.Reconciliation of Net Profit to Cash Flows from Operating
Activities
62)Net profit
63)Add provision for bad debt or bad debt written off
64)Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible assets
66)and other long-term assets (or dect:gains)
67)Losses on scrapping of fixed assets
68)Financial expenses
69)Losses arising from investments (or dect:gains)
70)Defered tax credit (or dect:debit)
71)Decrease in inventories (or dect：increase)
72)Decrease in operating receivables (or dect:increase)
73)Increase in operating payables (or dect:decrease)
74)Net payment on value added tax (or dect:net receipts
75)Net cash flows from operating activities
3.Net Increase in Cash and Cash Equivalents
76)cash at the end of the period
77)Less:cash at the beginning of the period
78)Plus:cash equivalents at the end of the period
79)Less:cash equivalents at the beginning of the period
80)Net increase in cash and cash equivalents

Ⅱ 國債、企業債 英語怎麼說

國債：national debt, public debt；國庫券：T-bills(在美國，中期國債：Treasury notes；長期國債：Treasury bonds)
企業債
無擔保債券：debentures
次級無擔保債券：subordinated debentures

Ⅲ 會計科目中英文對照表

現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier『s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價准備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值准備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳准備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳准備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自製半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委託加工物資 Consigned processiong material
委託代銷商品 Consignment-out
受託代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價准備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委託貸款-本金 Consignment loan - principle
委託貸款-利息 Consignment loan - interest
委託貸款-減值准備 Consignment loan - provision
固定資產-房屋建築物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及傢具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值准備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產准備的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程減值准備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - instrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值准備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans e within one year
一年內到期長期應付款 Long term payable e within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈餘公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈餘公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產准備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資准備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈餘公積-法定盈餘公積金 Surplus reserve - statutory surplus reserve
盈餘公積-任意盈餘公積金 Surplus reserve - other surplus reserve
盈餘公積-法定公益金 Surplus reserve - statutory welfare reserve
盈餘公積-儲備基金 Surplus reserve - reserve fund
盈餘公積-企業發展基金 Surplus reserve - enterprise development fund
盈餘公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax

Ⅳ 哪位有財會常用的英文縮寫匯總

一、企業財務會計報表封面 FINANCIAL REPORT COVER
報表所屬期間之期末時間點 Period Ended
所屬月份 Reporting Period
報出日期 Submit Date
記賬本位幣幣種 Local Reporting Currency
審核人 Verifier
填表人 Preparer

二、資產負債表 Balance Sheet
資產 Assets
流動資產 Current Assets
貨幣資金 Bank and Cash
短期投資 Current Investment
一年內到期委託貸款 Entrusted loan receivable e within one year
減：一年內到期委託貸款減值准備 Less: Impairment for Entrusted loan receivable e within one year
減：短期投資跌價准備 Less: Impairment for current investment
短期投資凈額 Net bal of current investment
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
減：應收賬款壞賬准備 Less: Bad debt provision for Account receivable
應收賬款凈額 Net bal of Account receivable
其他應收款 Other receivable
減：其他應收款壞賬准備 Less: Bad debt provision for Other receivable
其他應收款凈額 Net bal of Other receivable
預付賬款 Prepayment
應收補貼款 Subsidy receivable
存貨 Inventory
減：存貨跌價准備 Less: Provision for Inventory
存貨凈額 Net bal of Inventory
已完工尚未結算款 Amount e from customer for contract work
待攤費用 Deferred Expense
一年內到期的長期債權投資 Long-term debt investment e within one year
一年內到期的應收融資租賃款 Finance lease receivables e within one year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資 Long-term investment
長期股權投資 Long-term equity investment
委託貸款 Entrusted loan receivable
長期債權投資 Long-term debt investment
長期投資合計 Total for long-term investment
減：長期股權投資減值准備 Less: Impairment for long-term equity investment
減：長期債權投資減值准備 Less: Impairment for long-term debt investment
減：委託貸款減值准備 Less: Provision for entrusted loan receivable
長期投資凈額 Net bal of long-term investment
其中：合並價差 Include: Goodwill (Negative goodwill)
固定資產 Fixed assets
固定資產原值 Cost
減：累計折舊 Less: Accumulated Depreciation
固定資產凈值 Net bal
減：固定資產減值准備 Less: Impairment for fixed assets
固定資產凈額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減：在建工程減值准備 Less: Impairment for construction in progress
在建工程凈額 Net bal of construction in progress
固定資產清理 Fixed assets to be disposed of
固定資產合計 Total fixed assets
無形資產及其他資產 Other assets & Intangible assets
無形資產 Intangible assets
減：無形資產減值准備 Less: Impairment for intangible assets
無形資產凈額 Net bal of intangible assets
長期待攤費用 Long-term deferred expense
融資租賃——未擔保余值 Finance lease – Unguaranteed resial values
融資租賃——應收融資租賃款 Finance lease – Receivables
其他長期資產 Other non-current assets
無形及其他長期資產合計 Total other assets & intangible assets
遞延稅項 Deferred Tax
遞延稅款借項 Deferred Tax assets
資產總計 Total assets
負債及所有者（或股東）權益 Liability & Equity
流動負債 Current liability
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
已結算尚未完工款
預收賬款 Advance from customers
應付工資 Payroll payable
應付福利費 Welfare payable
應付股利 Dividend payable
應交稅金 Taxes payable
其他應交款 Other fees payable
其他應付款 Other payable
預提費用 Accrued Expense
預計負債 Provision
遞延收益 Deferred Revenue
一年內到期的長期負債 Long-term liability e within one year
其他流動負債 Other current liability
流動負債合計 Total current liability
長期負債 Long-term liability
長期借款 Long-term loans
應付債券 Bonds payable
長期應付款 Long-term payable
專項應付款 Grants & Subsidies received
其他長期負債 Other long-term liability
長期負債合計 Total long-term liability
遞延稅項 Deferred Tax
遞延稅款貸項 Deferred Tax liabilities
負債合計 Total liability
少數股東權益 Minority interests
所有者權益（或股東權益） Owners』 Equity
實收資本（或股本） Paid in capital
減；已歸還投資 Less: Capital redemption
實收資本（或股本）凈額 Net bal of Paid in capital
資本公積 Capital Reserves
盈餘公積 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未確認投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中：本年利潤 Include: Profits for the year
外幣報表折算差額 Translation reserve
所有者（或股東）權益合計 Total Equity
負債及所有者（或股東）權益合計 Total Liability & Equity
三、利潤及利潤分配表 Income statement and profit appropriation
一、主營業務收入 Revenue
減：主營業務成本 Less: Cost of Sales
主營業務稅金及附加 Sales Tax
二、主營業務利潤（虧損以「—」填列） Gross Profit ( - means loss)
加：其他業務收入 Add: Other operating income
減：其他業務支出 Less: Other operating expense
減：營業費用 Selling & Distribution expense
管理費用 G&A expense
財務費用 Finance expense
三、營業利潤（虧損以「—」填列） Profit from operation ( - means loss)
加：投資收益（虧損以「—」填列） Add: Investment income
補貼收入 Subsidy Income
營業外收入 Non-operating income
減：營業外支出 Less: Non-operating expense
四、利潤總額（虧損總額以「—」填列） Profit before Tax
減：所得稅 Less: Income tax
少數股東損益 Minority interest
加：未確認投資損失 Add: Unrealised investment losses
五、凈利潤（凈虧損以「—」填列） Net profit ( - means loss)
加：年初未分配利潤 Add: Retained profits
其他轉入 Other transfer-in
六、可供分配的利潤 Profit available for distribution( - means loss)
減：提取法定盈餘公積 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund
提取儲備基金 Appropriation of reserve fund
提取企業發展基金 Appropriation of enterprise expansion fund
利潤歸還投資 Capital redemption
七、可供投資者分配的利潤 Profit available for owners' distribution
減：應付優先股股利 Less: Appropriation of preference share's dividend
提取任意盈餘公積 Appropriation of discretionary surplus reserve
應付普通股股利 Appropriation of ordinary share's dividend
轉作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利潤 Retained profit after appropriation
補充資料： Supplementary Information:
1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments
2． 自然災害發生損失 Losses from natural disaster
3． 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit e to changes in accounting policies
4． 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit e to changes in accounting estimates
5． 債務重組損失 Losses from debt restructuring

Ⅳ 求常見的會計分錄英文表達形式（越全越好）

（中文科目是老的叫法）
現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier『s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價准備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值准備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳准備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳准備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自製半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委託加工物資 Consigned processiong material
委託代銷商品 Consignment-out
受託代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價准備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委託貸款-本金 Consignment loan - principle
委託貸款-利息 Consignment loan - interest
委託貸款-減值准備 Consignment loan - provision
固定資產-房屋建築物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及傢具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值准備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產准備的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程減值准備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - instrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值准備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans e within one year
一年內到期長期應付款 Long term payable e within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈餘公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈餘公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產准備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資准備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈餘公積-法定盈餘公積金 Surplus reserve - statutory surplus reserve
盈餘公積-任意盈餘公積金 Surplus reserve - other surplus reserve
盈餘公積-法定公益金 Surplus reserve - statutory welfare reserve
盈餘公積-儲備基金 Surplus reserve - reserve fund
盈餘公積-企業發展基金 Surplus reserve - enterprise development fund
盈餘公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax一、資產類 assets
現金 cash on hand
銀行存款 cash in bank
其他貨幣資金 other cash and cash equivalent
短期投資 short-term investment
短期投資跌價准備 short-term investments falling price reserve
應收票據 notes receivable
應收股利 dividend receivable
應收利息 interest receivable
應收帳款 accounts receivable
壞帳准備 bad debt reserve
預付帳款 advance money
應收補貼款 cover deficit receivable from state subsidize
其他應收款 other notes receivable
在途物資 materials in transit
原材料 raw materials
包裝物 wrappage
低值易耗品 low-value consumption goods
庫存商品 finished goods
委託加工物資 work in process-outsourced
委託代銷商品 trust to and sell the goods on a commission basis
受託代銷商品 commissioned and sell the goods on a commission basis
存貨跌價准備 inventory falling price reserve
分期收款發出商品 collect money and send out the goods by stages
待攤費用 deferred and prepaid expenses
長期股權投資 long-term investment on stocks
長期債權投資 long-term investment on bonds
長期投資減值准備 long-term investment depreciation reserve
固定資產 fixed assets
累計折舊 accumulated depreciation
工程物資 project goods and material
在建工程 project under construction
固定資產清理 fixed assets disposal
無形資產 intangible assets
開辦費 organization/preliminary expenses
長期待攤費用 long-term deferred and prepaid expenses
待處理財產損溢 wait deal assets loss or income
二、負債類 debts
短期借款 short-term loan
應付票據 notes payable
應付帳款 accounts payable
預收帳款 advance payment
代銷商品款 consignor payable
應付工資 accrued payroll
應付福利費 accrued welfarism
應付股利 dividends payable
應交稅金 tax payable
其他應交款 accrued other payments
其他應付款 other payable
預提費用 drawing expenses in advance
長期借款 long-term loan
應付債券 debenture payable
長期應付款 long-term payable
遞延稅款 deferred tax
住房周轉金 revolving fund of house
三、所有者權益 owners equity
股本 paid-up stock
資本公積 capital reserve
盈餘公積 surplus reserve
本年利潤 current year profit
利潤分配 profit distribution
四、成本類 cost
生產成本 cost of manufacture
製造費用 manufacturing overhead
五、損益類 profit and loss （p/l）
主營業務收入 prime operating revenue
其他業務收入 other operating revenue
折扣與折讓 discount and allowance
投資收益 investment income
補貼收入 subsidize revenue
營業外收入 non-operating income
主營業務成本 operating cost
主營業務稅金及附加 tax and associate charge
其他業務支出 other operating expenses
存貨跌價損失 inventory falling price loss
營業費用 operating expenses
管理費用 general and administrative expenses
財務費用 financial expenses
營業外支出 non-operating expenditure
所得稅 income tax
以前年度損益調整 adjusted p/l for prior year

企業會計准則目錄
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企業會計准則－－－－－－－－-基本准則
（Accounting Standard for Business Enterprises - Basic Standard）
2. 企業會計准則第1 號－－－－－－－－-存貨
（Accounting Standard for Business Enterprises No. 1 - Inventories）
3. 企業會計准則第2 號－－－－－－－－-長期股權投資
（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）
4. 企業會計准則第3 號－－－－－－－－-投資性房地產
（Accounting Standard for Business Enterprises No. 3 - Investment properties）
5. 企業會計准則第4 號－－－－－－－－-固定資產
（Accounting Standard for Business Enterprises No. 4 - Fixed assets）
6. 企業會計准則第5 號－－－－－－－－-生物資產
（Accounting Standard for Business Enterprises No. 5 - Biological assets）
7. 企業會計准則第6 號－－－－－－－－-無形資產
（Accounting Standard for Business Enterprises No. 6 - Intangible assets）
8. 企業會計准則第7 號－－－－－－－－-非貨幣性資產:）
（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
9. 企業會計准則第8 號－－－－－－－－-資產減值
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）
10. 企業會計准則第9 號－－－－－－－－-職工薪酬
（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）
11. 企業會計准則第10 號－－－－－－－－企業年金基金
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）
12. 企業會計准則第11 號－－－－－－－－股份支付
（Accounting Standard for Business Enterprises No. 11 - Share-based payment）
13. 企業會計准則第12 號－－－－－－－－債務重組
（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）
14. 企業會計准則第13 號－－－－－－－－或有事項
（Accounting Standard for Business Enterprises No. 13 - Contingencies）
15. 企業會計准則第14 號－－－－－－－－收入
（Accounting Standard for Business Enterprises No. 14 - Revenue）
16. 企業會計准則第15 號－－－－－－－－建造合同
（Accounting Standard for Business Enterprises No. 15 - Construction contracts）
17. 企業會計准則第16 號－－－－－－－－政府補助
（Accounting Standard for Business Enterprises No. 16 - Government grants）
18. 企業會計准則第17 號－－－－－－－－借款費用
（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）
19. 企業會計准則第18 號－－－－－－－－所得稅
（Accounting Standard for Business Enterprises No. 18 - Income taxes）
20. 企業會計准則第19 號－－－－－－－－外幣折算
（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）
21. 企業會計准則第20 號－－－－－－－－企業合並
（Accounting Standard for Business Enterprises No. 20 - Business Combinations）
22. 企業會計准則第21 號－－－－－－－－租賃
（Accounting Standard for Business Enterprises No. 21 - Leases）
23. 企業會計准則第22 號－－－－－－－－金融工具確認和計量
（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments）
24. 企業會計准則第23 號－－－－－－－－金融資產轉移
（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）
25. 企業會計准則第24 號－－－－－－－－套期保值
（Accounting Standard for Business Enterprises No. 24 - Hedging）
26. 企業會計准則第25 號－－－－－－－－原保險合同
（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）
27. 企業會計准則第26 號－－－－－－－－再保險合同
（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）
28. 企業會計准則第27 號－－－－－－－－石油天然氣開采
（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas）
29. 企業會計准則第28 號－－－－－－－－會計政策、會計估計變更和差錯更正
（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors）
30. 企業會計准則第29 號－－－－－－－－資產負債表日後事項
（Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date）
31. 企業會計准則第30 號－－－－－－－－財務報表列報
（Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements）
32. 企業會計准則第31 號－－－－－－－－現金流量表
（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）
33. 企業會計准則第32 號－－－－－－－－中期財務報告
（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）
34. 企業會計准則第33 號－－－－－－－－合並財務報表
（Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements）
35. 企業會計准則第34 號－－－－－－－－每股收益
（Accounting Standard for Business Enterprises No. 34 - Earnings per share）
36. 企業會計准則第35 號－－－－－－－－分部報告
（Accounting Standard for Business Enterprises No. 35 - Segment reporting）
37. 企業會計准則第36 號－－－－－－－－關聯方披露
（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）
38. 企業會計准則第37 號－－－－－－－－金融工具列報
（Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments）
39. 企業會計准則第38 號－－－－－－－－首次執行企業會計准則
（Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises）

Ⅵ credit, debit

1.首先講解一下什麼叫借貸記賬法. 這是金融方面的專業知識,所以我就講簡單明了一點.
借貸記賬法起源於13世紀的義大利，在清朝末期的光緒年間從日本傳人中國。在各種復式記賬法中，借貸記賬法是產生最早，並在當今世界各國應用最廣泛、最科學的記賬方法。目前，我國的企業、事業單位會計記賬都採用借貸記賬法。
2.什麼叫借,什麼叫貸
借貸記賬法，是以「借」、「貸」作為記賬符號，用以指明記賬的增減方向、賬戶之間的對應關系和賬戶余額的性質等。而這兩個文字的字義 與 在會計史上的最初含義無關，不可望文生義。如果如你那樣顧名思意的理解,只能領會50%,沒有完全理解.具體看下面的講解.
3.「借」和「貸」所表示的增減含義
「借」和「貸」作為記賬符號，都具有增加和減少的雙重含義。這才是100%的關於借貸的定義.何是增,何時減,這要看它的記錄對象. 對於資產類
(包括現金
銀行存款
其他貨幣資金
短期投資
短期投資跌價准備
交易性金融資產等等)借是++++++,貸是-------.
對於負債類(包括
短期借款
存入保證金 (金融共用 新增)
拆入資金 (金融共用 新增)
應付票據
應付賬款
預收賬款
應付職工薪酬
應付福利費(合並)
應交稅費 (合並)
其他應交款(合並)
應付利息(新增)
應付股利
其他應付款
長期借款
應付債券 等等)
那麼借表示---------,貸表示+++++++.
打字打累了,你沒有看明白的話,就買本書學習一下吧.

Ⅶ 求新會計制度下會計科目中英文對照

現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier『s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價准備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值准備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳准備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳准備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自製半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委託加工物資 Consigned processiong material
委託代銷商品 Consignment-out
受託代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價准備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委託貸款-本金 Consignment loan - principle
委託貸款-利息 Consignment loan - interest
委託貸款-減值准備 Consignment loan - provision
固定資產-房屋建築物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及傢具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值准備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產准備的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程減值准備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - instrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值准備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans e within one year
一年內到期長期應付款 Long term payable e within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈餘公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈餘公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產准備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資准備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈餘公積-法定盈餘公積金 Surplus reserve - statutory surplus reserve
盈餘公積-任意盈餘公積金 Surplus reserve - other surplus reserve
盈餘公積-法定公益金 Surplus reserve - statutory welfare reserve
盈餘公積-儲備基金 Surplus reserve - reserve fund
盈餘公積-企業發展基金 Surplus reserve - enterprise development fund
盈餘公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax

Ⅷ 請問大家有最正確的英文會計科目表嗎如題 謝謝了

會計科目表（中英文） 100101 人民幣(￥) 100102 美元（dollar） 100103 港幣（Hongkong dollar） 100201 活期存款（currrent deposit） 10020101 10020102 銀存－活期－農行 10020103 銀存－活期－中行 10020104 銀存－活期－興業 10020105 銀存－活期－交通 10020106 銀存－活期－深發 10020107 銀存－活期－浦發 100202 定期存款（fixed deposit） 10020201 銀存－定期－工行 10020202 銀存－定期－農行 10020203 銀存－定期－中行 10020204 銀存－定期－興業 10020205 銀存－定期－交通 10020206 銀存－定期－深發 10020207 銀存－定期－浦發 1009 其他貨幣資金 other cash 100901 外埠存款 100902 銀行匯票 bank draft 100903 信用卡存款 credit card deposit 100904 銀行本票 cashier's cheque 100905 信用證保證金 100906 委託存款 consigned deposit 1101 短期投資 （short－term investment） 110101 股票 （stock） 110102 債券 （bond） 110103 基金 （funds） 110104 其他 （others） 1102 短投跌價准備 （short－term investment impairment provision） 110201 股票 （stock） 110202 債券 （bond） 110203 基金 （funds） 110204 其他 （others） 1111 應收票據 （Notes receivable） 11101 銀行承兌 （bank acceptance） 11102 商業承兌 （trade acceptance） 1121 應收股利 （dividends receivable） 1122 應收利息 （interest receivable） 1131 應收賬款 1 集團內部單位 inside group 2 集團外部 outside group 9 其他 others 1133 其他應收款 other receivables 1 集團內部單位 other receivables－inside 2 集團外部 other receivables－outside 8 員工 other receivables－employee 9 其他 other receivables－others 1141 壞賬准備 provision for bad debt 114101 應收帳款 account receivable 11 其他應收款 other receivables 2131 預付賬款 Advanced to suppliers 1 集團內部單位 inside group 2 集團外部 outside group 9 其他 others 1161 應收補貼款 Subsidy receivable 1192 備用金 1201 物資采購 materials purchasing 1205 在途物資 materials in transit 1211 原材料 raw materials 121101 （4）修理備用件 Spare parts for repair and maintenance 121102 （5）燃料 Fuel 1221 包裝物 Containers 1231 低值易耗品 low value articles 123101 辦公用低耗品 low value articles for office 123102 工具類低耗品 1232 材料成本差異 variance of material cost 1235 產品成本差異 variance of proct cost 1241 自製半成品 semi-manufactured goods 1243 庫存商品 Goods sold in stock 1251 委託加工物資 goods in outside processing 1261 委託代銷商品 consigned finished goods 1271 受託代銷商品 good commissioned 1281 存貨跌價准備 Provision for Inventory impairment 01 原材料 raw materials 02 包裝物 Containers 03 低值易耗品 low value articles 04 庫存商品 Goods sold in stock 05 自製半成品 Semi-finished goods 06 委託加工 Stores in outside processing 07 委託代銷 good commissioned 08 發出商品 Goods sold 09 分期收款發出商品 Goods sold on installment 1291 分期收款發出商品 Goods sold on installment 1292 發出商品 Goods sold 1301 待攤費用 Prepaid expense 01 低值易耗品 low value articles 02 預付保險 prepaid insurance 03 預付租金 prepaid rent 1401 長期股權投資 Long-term equity investments 01 股票投資 stock investment 01 投資成本 cost of investment 02 損益調整 adjustment for income 03 股權投資差額 variance of investment 04 股權投資准備 provision for investment 02 其他股權投資 others 01 投資成本 cost of investment 02 損益調整 adjustment for income 03 股權投資差額 variance of investment 04 股權投資准備 provision for investment 1402 長期債權投資 Long-term debt investments 01 債券投資 bond investment 01 面值 book value 02 溢價 in excess of par 03 折價 discout 04 利息 interest 02 其他債券投資 other bond investent 01 面值 book value 02 溢價 in excess of par 03 折價 discout 04 利息 interest 1421 長期投資減值准備 Provision for long term investment impairment 01 長期股權投資 Long-term equity investments 01 股票投資 stock investment 02 其他股權投資 other equity investments 02 長期債權投資 Long-term debt investments 01 債券投資 bond investment 02 其他債券投資 other bond investent 1431 委託貸款 consigned loan 1501 固定資產 fixed asset 01 房屋及建築物 Buildings 02 存儲設施 storage 03 運輸設備 Transportion vehicles 04 機器設備 Machinery and equipment 05 辦公設備 office equipment 06 電子設備 Electronics equipment 07 儀器/儀表 1502 累計折舊 accumulated depreciation 01 房屋及建築物 Buildings 02 存儲設備 storage equipment 03 運輸設備 Transportion vehicles 04 機器設備 Machinery and equipment 05 辦公設備 office equipment 06 電子設備 Electronics equipment 07 儀器/儀表 1505 固定資產減值准備 provision for fixed asset impairment 1601 工程物資 Coostruction supplies 01 專用材料 special materials 02 專用設備 specialequipment 03 為生產准備的工具及器具 facility prepared for proction 1603 在建工程 construction work in process 01 建築工程 Expenditure on construction work 02 安裝工程 Expenditure on installations work 03 在安裝設備 Payment to contractor in advance 1605 在建工程減值准備 Provision forconstruction work in process impairment 01 建築工程 Expenditure on construction work 02 安裝工程 Expenditure on installations work 03 在安裝設備 Payment to contractor in advance 1701 固定資產清理 clearance of fixed asset（Fixed assets pending disposal） 1801 無形資產 intangible asset 01 土地使用權 Land occupancy right 02 sap系統 sap system 03 計算機軟體 computer software 1805 無形資產減值准備 allowance for intangibel assets 01 土地使用權 usefruct for land 02 sap系統 sap system 03 計算機軟體 computer software 99 其他 oterhs 1815 未確認融資費用 Uncertained finance expense 1901 長期待攤費用 Long-term prepaid assets 1911 待處理財產損溢 01 待處理流動資產損溢 02 待處理固定資產損溢 2101 短期借款 short term load 01 抵押借款 loan in maotagae 02 擔保借款 loan in assurance 03 信用借款 loan in credt 2105 應付短期債券 short term bond 01 面值 book value 02 利息 intrest 1218 內部應付款 internal accouts receivable 2111 應付票據 n0te payable 211101 銀行承兌 bank acceptance 211102 商業承兌 trade acceptance 2120 專項應付帳款 special account payable 2121 應付賬款 account payable 1 集團內部單位 inside 2 集團外部 outside 2131 預收賬款 Accounts advanced from customers 1 集團內部單位 inside 2 集團外部 outside 2141 代銷商品款 2151 應付工資 Accrued payroll 01 基本工資 basic salary 02 獎金 bonuse 03 補貼 allowance 04 加班費 call-back pay 99 其他 others 2153 應付福利費 Welfare benefits payable 01 提取部分 02 福利人員及醫葯費 03 職工困難 99 其他 2155 應付利息 interest apybale 2161 應付股利 Dividends payable 2171 應交稅金 Taxes payable 217101 應交增值稅 value added tax payable 21710101 進項稅額 VAT on purchase 2171010101 稅率17％ 2171010102 稅率13％ 2171010103 稅率7％ 21710102 21710103 已交稅金 VAT paid 21710104 減免稅款 VATreced and exempted 21710105 出口抵減內銷產品應納稅額 VAT payable on domestic sales offset against VAT on purchase for export sales 21710106 轉出未交增值稅 Transfer out overpaid VAT 21710107 轉出多交增值稅 Transfer out unpaid VAT 21710108 出口退稅 VAT refund for exported goods 21710109 進項稅額轉出 Transfer out unpaid VAT 21710110 銷項稅額 VAT on sales 01 非保稅 02 保稅 217102 未交增值稅 unpayed value added tax 217103 應交營業稅 sale tax payable 217104 應交所得稅 income tax payable 217105 應交房產稅 Urbanrealestatetax payable 217106 應交土地使用稅 217107 應交城建稅 217108 應交車船使用稅 payable 217109 應交個人所得稅 personale income tax payable 217110 應交印花稅 Stamp tax payable 217111 進口關稅 Import customs ty payable 2176 其他應交款 01 教育經費 ecation expense 02 提圍費 2181 其他應付款 other payables 218101 工會經費 trad union expense 218102 代扣代繳 01 代扣代繳公積金 02 代扣代繳社保費 03 代扣代繳個人所得稅 2191 預提費用 Accrued expenses 01 修理費 repairment expense 2201 待轉資產價值 2205 遞延收益 deferred income 2211 預計負債 Provisions for foreseeable liabilities 2301 長期借款 long term loan 230101 抵押借款 loan in maotagae 23010101 本金 book value 23010102 利息 interest 230102 信用借款 loan in credt 23010201 本金 book value 23010202 利息 interest 230103 擔保借款 loan in assurance 23010301 本金 book value 23010302 利息 interest 230104 其他 others 2311 應付債券 bond payable 2321 長期應付款 Payables e after one year 2331 專項應付款 Govermment grants payable 2341 遞延稅款 Deferred tax 2351 其他負債 oterh debt 3101 股本(實收資本） Registered capital 01 中方投資 Chinese investment 01 小虎島公司 xiaohu company 02 外方投資 Foreign investment 01 泰山集團 TITAN Group 3103 已歸還投資 xiaohu company 01 中方投資 Chinese investment 01 XX公司 Investments returned 02 外方投資 Foreign investment 01 XX集團 XX Group 3111 資本公積 Capital surplus 01 資本（或股本）溢價 capital in excess of par 02 接受捐贈非現金資產准備 donated non－cash assent 03 接受現金捐贈 donated cash 04 股權投資准備 provision for quity investment 05 撥款轉入 transfer in 99 其他資本公積 others 3121 盈餘公積 Surplus reserve 01 法定盈餘公積 Statutory surplus reserve 02 任意盈餘公積 Discretionary surplus reserve 03 員工獎勵及福利基金 Staff and workers'bonus and salfare 04 儲備基金 Reserve fund 05 企業發展基金 Enterprise expansion fund 3131 本年利潤 current year profit（annual profit） 3141 利潤分配 distributed profit 01 未分配利潤 Undistributed profit 02 計提法定盈餘公積 Statutory surplus reserve 03 計提任意盈餘公積 Discretionary surplus reserve 04 計提員工獎勵及福利基金 Staff and workers'bonus and salfare 05 計提儲備基金 Reserve fund 06 計提企業發展基金 Enterprise expansion fund 07 利潤歸還投資 Profits capitalised on return of investment 99 應付利潤 profit payable 再給你提供一份：中國會計科目的中英文對照。看看那個適合你。 附件： 中國會計科目的中英文對照.doc

Ⅸ 債券的一些英文日期問題= =

因為債券是可以在二級市場交易的，交易日可以出現在債券有效期內的任何時候（不止是債券發行日或發放票息的日子），這個日子被稱為settlement date。在計算債券交易的Full price的時候會用到