-
ACCA
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
/
< br>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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
1418
土地
-
< br>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
ACCA
会计科目中英对照
1441
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
< br>-
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
ACCA
会计科目中英对照
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
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
/
保固负债
estimated warranty
liabilities
ACCA
会计科目中英对照
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
应付公司债溢
(
折
)
价
premium(discount) on corporate
bonds
payable
232
长期借款
long-term loans payable
2321
长期银行借款
long-term loans
payable - bank
2324
长期借款
-
业主
long-term loans payable
- owners
ACCA
会计科目中英对照
2325
长期借款
-
员工
long-term loans payable
- employees
2327
长期借款
-
关系人
long-term loans payable
- related
parties
2328
长期借款
-
其它
long-term loans payable
- other
233
长期应付票据及款项
long-term notes
and accounts
payable
2331
长期应付票据
long-term notes
payable
2332
长期应付帐款
long-term accounts
pay-able
2333
长期应付租赁负债
long-term capital
lease
liabilities
2337
长期应付票据及款项
-
关系人
Long-term notes and
accounts payable - related parties
2338
其它长期应付款项
other long-term payables
234
估计应付土地增值税
accrued
liabilities
for
land
value
increment tax
-
-
-
-
-
-
-
-
-
上一篇：电线电缆行业词汇中英文对照
下一篇：针织服装专业术语