-
会计科目中英对照
【高顿
ACCA
小编】
2015
年
ACCA
考试即将开始,我们将第一时间公布考试相关内容,请各
p>
位考生密切关注高顿
ACCA
,预祝大家顺
利通过
ACCA
考试。今天为大家带来的是会计科目
中英对照。
一级科目
二级科目
三级科目
四级科目
代码
名称
代码
名称
代码
名称
代码
名称
英
译
1
资产
assets 11~
12
流动资产
current assets 111
现金及约当现金
cash and cash
equivalents 1111
库存现金
cash on hand 1112
零用金
/
周转金
petty cash/revolving
funds 1113
银行存款
cash in banks 1116
在途现金
cash in transit 1117
约当现金
cash
equivalents 1118
其它现金及
约当现金
other cash and cash
equivalents 112
短期投资
short-
term investments 1121
短期投资
-
股票
short-term investments -
stock 1122
短期投资
-
短期票券
short-term investments
- short-term notes and
bills 1123
短期投资
-
政府债券
short-term investments
- government bonds 1124
短期投资
-
受益凭证
short-term investments
- beneficiary certificates 1125
短期
投资
-
公司债
short-term investments
- corporate bonds 1128
短期投资
-
其它
short-term
investments - other 1129
备抵短期投资跌价损失
allowance for
reduction of short-term investment to
market 113
应收票据
notes
receivable
1131
应收票据
notes receivable 1132
应收票据贴现
discounted notes
receivable
1137
应收票据
-
关系人
notes receivable -
related parties 1138
其它应收票据
other notes receivable 1139
备抵呆帐
-应收票据
allowance for
uncollec- tible
accounts- notes
receivable 114
应收帐款
accounts
receivable 1141
应收帐款
accounts receivable 1142
应收分期帐款
installment accounts
receivable 1147
应
收帐款
-
关系人
accounts receivable -
related parties 1149
备抵呆帐
-应收帐款
allowance
for uncollec- tible accounts - accounts receivable
118
其它应收款
other
receivables 1181
应收出售远汇款
forward exchange contract receivable
1182
应收远汇款
-
外币
forward exchange
contract receivable - foreign
currencies 1183
买卖远汇折价
discount on forward
ex-change contract 1184
应收
收益
earned
revenue receivable 1185
应收退税款
income tax refund
receivable
1187
其它应收款
-
关系人
other receivables -
related parties 1188
其它应收款
-
其它
other receivables - other
1189
备抵呆帐
-
其它应收款
allowance for
uncollec- tible accounts - other
receivables 121~122
存货
inventories 1211
商
品存货
merchandise
inventory 1212
寄销商品
consigned goods 1213
在途商品
goods
in transit 1219
备抵存货跌价损失
allowance for
reduction of inventory to
market 1221
制成品
finished goods 1222
寄销制成品
consigned finished
goods
1223
副产品
by-products 1224
在制品
work in
process 1225
委外加工
work in
process - outsourced 1226
原料
raw materials 1227
物料
supplies 1228
在途原物
料
materials
and supplies in transit 1229
备抵存货跌价损失
allowance for
reduction of inventory to market 125
预付费用
prepaid
expenses
1251
预付薪资
prepaid payroll 1252
预付租金
prepaid rents 1253
预付保险费
prepaid
insurance 1254
用品盘存
office
supplies 1255
预付所得税
prepaid
income
tax 1258
其它预付费用
other prepaid
expenses 126
预付款项
prepayments 1261
预
付货款
prepayment
for purchases 1268
其它预付款项
other prepayments 128~129
其
它流动资产
other
current assets 1281
进项税额
VAT
paid ( or input tax) 1282
留
抵税额
excess VAT
paid (or overpaid VAT) 1283
暂付款
temporary payments 1284
代付款
payment on behalf of
others 1285
员工借支
advances to
employees 1286
存
出保证金
refundable
deposits 1287
受限制存款
certificate of deposit-restricted
1291
递延所得税资产
deferred income tax
assets 1292
递延兑换损失
deferred
foreign exchange losses 1293
业主
(
股东
)
往来
owners'(stockholders') current
account 1294
同业往来
current account with others 1298
其它流动资产
-
其它
other
current assets - other 13
基金及长期投资
funds and long-term
investments 131
基金
funds
1311
偿债基金
redemption fund
(or sinking fund) 1312
改良及扩充基金
fund for
improvement and expansion 1313
意外损失准备基金
contingency fund
1314
退休基金
pension fund 1318
其它基金
other funds 132
长期投资
long-term
investments 1321
长期股权投资
long-term equity
investments 1322
长期债券投资
long-term bond investments 1323
长期不动产投资
long-term real
estate in-
vestments 1324
人寿保险现金解约价值
cash surrender
value of life insurance
1328
其它长期投资
other long-term
investments 1329
备抵长期投资跌价损失
allowance for excess of cost over
market value of long-term investments
14~ 15
固定资产
property , plant, and equipment 141
土地
land 1411
土地
land
1418
土地
-
重估增值
land - revaluation increments 142
土地改良物
land
improvements 1421
土地改良物
land improvements 1428
土地改良物
-
重估增值
land
improvements - revaluation increments
1429
累积折旧
-
土地改良物
accumulated
depreciation - land improvements 143
房屋及建物
buildings 1431
房屋及建物
buildings
1438
房屋及建物
-
重估增值
buildings -revaluation
increments 1439
累
积折旧
-
房屋及建物
accumulated
depreciation - buildings 144~146
机
(
器
)
具及设备
machinery and equipment 1441
p>
机
(
器
)
具
machinery 1448
机
(
器
)
具
-
重估增值
machinery - revaluation increments 1449
累积折旧
-
机
(
器
)
具
accumulated
depreciation - machinery
151
租赁资产
leased assets 1511
租赁资产
leased
assets 1519
累积折旧
-
租赁资产
accumulated
depreciation - leased assets 152
租
赁权益改良
leasehold
improvements 1521
租赁权益改良
leasehold improvements
1529
累积折旧
-
租赁权益改良
accumulated
depreciation - leasehold improvements
156
未完工程及预付购置设备款
construction in progress and prepayments for
equipment 1561
未完工程
construction in
progress 1562
预付购置设备款
prepayment for equipment
158
杂项固定资产
miscellaneous property, plant, and
equipment
1581
杂项固定资产
miscellaneous
property, plant, and equipment
1588
杂项固定资产
-
重估增值
miscellaneous property,
plant, and equipment -
revaluation
increments
1589
累积折旧
-
杂项固定资产
accumulated
depreciation - miscellaneous property,
plant, and equipment 16
递耗资产
depletable assets 161
递耗资产
depletable
assets 1611
天然资源
natural resources 1618
天然资源
-
重估增值
natural
resources -revaluation increments 1619
累积折耗
-
天然资源
accumulated
depletion - natural resources 17
无形资产
intangible assets 171
商标权
trademarks
1711
商标权
trademarks 172
专利权
patents 1721
专利权
patents 173
特许权
franchise 1731
特许权
franchise 174
著作权
copyright 1741
著作权
copyright 175
计算机软件
computer software 1751
计算机软件
computer software
cost 176
商誉
goodwill 1761
商誉
goodwill
177
开办费
organization costs
1771
开办费
organization costs
178
其它无形资产
other intangibles
1781
递延退休金成
本
deferred pension costs 1782
租赁权益改良
leasehold
improvements 1788
其它无
形资产
-
其它
other intangible
assets - other 18
其它资产
other
assets 181
递延
资产
deferred assets 1811
债券发行成本
deferred bond issuance costs 1812
长期
预付租金
long-term
prepaid rent 1813
长期预付保险费
long-term prepaid
insurance 1814
递延所得税资产
deferred income tax
assets 1815
预付退休金
prepaid pension cost 1818
其它递延资产
other deferred assets
182
闲置资产
idle
assets 1821
闲置资产
idle assets
184
长期应收票据及款项与催收帐款
long-term
notes , accounts and overdue
receivables 1841
长期应收票据
long-term notes
receivable 1842
长期应收帐款
long-term accounts receivable 1843
催收帐款
overdue
receivables
1847
长期应收票据及款项与催收帐款
-
关系人
long-term notes, accounts and overdue
receivables- related parties 1848
其它长期应收款项
other long-term
receivables
1849
备抵呆帐
-
长期应收票据及款项与催收帐款
allowance for uncollectible
accounts
- long-term notes, accounts and overdue
receivables 185
出租资产
assets leased to others 1851
出租资产
assets leased to others
1858
出租资产
-
重估增值
assets leased to
others - incremental value from revaluation 1859
累
积折旧
-
出租资产
accumulated
depreciation - assets leased to others 186
存出保
证金
refundable
deposit 1861
存出保证金
refundable deposits 188
杂项资产
miscellaneous assets 1881
受限制存款
certificate of deposit
- restricted 1888
杂项资产
-
其它
miscellaneous assets -
other 2
负债
liabilities 21~
22
流动负债
current
liabilities 211
短期借款
short-
term borrowings(debt) 2111
银行透支
bank
overdraft 2112
银行借款
bank
loan 2114
短期借款
-
业主
short-term
borrowings - owners 2115
短期借款
-
员工
short-term borrowings -
employees 2117
短期借款
-
关系人
short-term borrowings-
related parties 2118
短期借款
-
其它
short-term
borrowings - other 212
应付短期票券
short-term notes and
bills
payable 2121
应付商业本票
commercial paper
payable 2122
银行承兑汇票
bank
acceptance 2128
其它应付短期票券
other short-term
notes and bills payable 2129
应付短期票券折价
discount on short-
term notes and bills payable 213
应付票据
notes
payable 2131
应付票据
notes
payable 2137
应付票据
-
关系人
notes payable
- related parties 2138
其它应付票据
other notes payable
214
应付帐款
accounts
pay able 2141
应付帐款
accounts payable 2147
应付帐款
-
关系人
accounts payable
- related parties 216
应付所得税
income taxes payable
2161
应付所得税
income
tax payable 217
应付费用
accrued expenses 2171
应付薪工
accrued payroll 2172
应付租金
accrued rent payable
2173
应付利息
accrued interest
payable 2174
应付
营业税
accrued VAT
payable 2175
应付税捐
-
其它
accrued taxes payable-
other
2178
其它应付费用
other accrued expenses payable 218~219
其它应付款
other
payables 2181
应付购入远汇款
forward exchange
contract payable 2182
应付远汇款
-
外币
forward
exchange contract payable - foreign currencies
2183
买卖远汇溢价
premium on forward exchange contract
2184
应付土地房屋款
payables on
land and
building purchased 2185
应付设备款
Payables on equipment
2187
其它应付款
-
关系
人
other
payables - related parties 2191
应付股利
dividend payable 2192
应付红
利
bonus
payable 2193
应付董监事酬劳
compensation payable to directors and
supervisors 2198
其它应付款
-
其它
other payables - other
226
预收款项
advance
receipts 2261
预收货款
sales revenue received
in advance 2262
预收收入
revenue
received in advance 2268
其它预收款
other advance receipts
227
一年或一营业周
期内到期长期负债
long-term liabilities -current portion 2271
一年或一营业周期
内到期公司债
corporate bonds payable - current portion 2272
一年或一营业周期内
到期长期借款
long-term loans payable - current portion 2273
一年或一营业周期内
到期长期应付票据及款项
long-term notes and accounts payable due within
one
year or one operating cycle 2277
p>
一年或一营业周期内到期长期应付票据及款项
-
关系
人
long-term notes and
accounts payables to related parties - current
portion
2278
其它一年或一营业周期内到期长期负债
other
long-term lia- bilities -
current
portion 228~229
其它流动负债
other
current liabilities 2281
销项税额
VAT
received(or output tax) 2283
暂收款
temporary receipts 2284
代收款
receipts
under custody 2285
估计售后服务
/
p>
保固负债
estimated warranty
liabilities 2291
递延所得税负债
deferred income tax
liabilities 2292
递延兑换
利益
deferred
foreign exchange gain 2293
业主
(
股东
)
往来
owners' current
account 2294
同业往来
current account with
others 2298
其它流动负债
-
其它
other
current
liabilities - others 23
长期负债
long-term liabilities 231
应付公司债
corporate
bonds payable 2311
应付公司债
corporate bonds payable 2319
应付公司
-
-
-
-
-
-
-
-
-
上一篇:银行英文术语
下一篇:金融英语:流水账目用语汇总(4)