會(huì)計(jì)實(shí)用英語解析

1、（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) IM

2、A 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

3、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) prin

4、ciple 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 Capita

5、l 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

6、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(duì)帳單 Bank statement 銀行存款調(diào)節(jié)表 B

7、ank 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

8、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 Promis

9、sory 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 Peri

10、odic 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

11、 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

12、 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

13、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 Estimat

14、ed 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

15、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) T

16、rademarks, 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

17、 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 Contingen

18、t 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

19、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 Actu

20、al 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 Sto

21、ckholder'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

22、 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 co

23、st 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 Sta

24、tement 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

25、 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 y

26、ield 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 Inve

27、ntory 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 Combinat

28、ion 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 Repla

29、cement 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)

30、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 accountinga payment or serious payments 一次或多次付款abatement 扣減absolute and unconditional payments 絕對(duì)和無條件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附屬設(shè)備accountability 承擔(dān)責(zé)任的程度ac

31、counting benefits 會(huì)計(jì)利益accounting period 會(huì)計(jì)期間accounting policies 會(huì)計(jì)政策accounting principle 會(huì)計(jì)準(zhǔn)則accounting treatment 會(huì)計(jì)處理accounts receivables 應(yīng)收賬款accounts 賬項(xiàng)accredited investors 經(jīng)備案的投資人accumulated allowance 累計(jì)準(zhǔn)備金acknowledgement requirement 對(duì)承認(rèn)的要求acquisition of assets 資產(chǎn)的取得acquisitions 兼并Act on Product

32、Liability （德國）生產(chǎn)責(zé)任法action 訴訟actual ownership 事實(shí)上的所有權(quán)additional filings 補(bǔ)充備案additional margin 附加利差additional risk附加風(fēng)險(xiǎn)additions （設(shè)備的）附件adjusted tax basis 已調(diào)整稅基adjustment of yield 對(duì)收益的調(diào)整administrative fee管理費(fèi)Administrative Law（美國）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的稅收后果advertisin

33、g 做廣告affiliated group 聯(lián)合團(tuán)體affiliate 附屬機(jī)構(gòu)African Leasing Association 非洲租賃協(xié)會(huì)after-tax rate 稅后利率aggregate rents 合計(jì)租金aggregate risk 合計(jì)風(fēng)險(xiǎn)agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權(quán)的協(xié)議agreement 協(xié)議alliances 聯(lián)盟allocation of finance income 財(cái)務(wù)收益分配allowance for losses on receivables 應(yīng)收款損

34、失備抵金alternative uses 改換用途地使用amenability to foreign investment 外國投資的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷amortization schedule 攤銷進(jìn)度表amortize 攤銷amount of recourse 求償金額amount of usage 使用量AMT (Alternative Minimum Tax) （美國）可替代最低稅analogous to類推為annu

35、al budget appropriation 年度預(yù)算撥款appendix （契約性文件的）附件applicable law 適用法律applicable securities laws適用的證券法律applicable tax life 適用的應(yīng)納稅壽命appraisal 評(píng)估appraisers 評(píng)估人員appreciation 溢價(jià)appropriation provisions 撥款條例appropriation 侵占approval authority 核準(zhǔn)權(quán)approval 核準(zhǔn)approximation近似arbitrary and artificially high valu

36、e (承租人違約出租人收回租賃物時(shí)法官判決的)任意的和人為抬高的價(jià)值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美國統(tǒng)一商法典關(guān)于法定融資租賃的條款articles of incorporation 公司章程AsiaLeaae 亞洲租賃協(xié)會(huì)assess評(píng)估asset manager 設(shè)備經(jīng)理asset risk insurance 資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)asset securitization 資產(chǎn)證券化asset specificity 資產(chǎn)特點(diǎn)asset tracking 資產(chǎn)跟蹤a

37、sset-backed financing 資產(chǎn)支持型融資asset-based lessor 立足于資產(chǎn)的出租人asset-oriented lessor (經(jīng)營租賃中的)資產(chǎn)導(dǎo)向型出租人asset 資產(chǎn)assignee 受讓人assignment 讓與association 社團(tuán)at the expiry 期限屆滿時(shí)ATT (automatic transfer of title) 所有權(quán)自動(dòng)轉(zhuǎn)移attachments 附著物attributes 屬性auction sale 拍賣audits 審計(jì)authenticate 認(rèn)證authentication 證實(shí)authority 當(dāng)局au

38、thorize 認(rèn)可availability of fixed rate medium-term financing 固定利率中期融資可得到的程度available-for-sale securities 正供出售證券average life 平均壽命average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值backed-up servicer 替補(bǔ)服務(wù)者balance sheet date 資產(chǎn)負(fù)債表日bandwidth 帶寬bank affiliates 銀行的下屬機(jī)構(gòu) bank quote 銀行報(bào)價(jià)bankruptcy cost 破產(chǎn)成本ban

39、kruptcy court 破產(chǎn)法院bankruptcy law 破產(chǎn)法bankruptcy proceedings 破產(chǎn)程序bankruptcy 破產(chǎn)bareboat charterer 光船承租人bargain renewal option廉價(jià)續(xù)租任擇權(quán)basic earnings per share每股基本收益basic rent基本租金（各期應(yīng)付的租金）beneficiaries受益人big-ticket items大額項(xiàng)目bill and collect開票和收款binding agreement有約束力的協(xié)議blind vendor discount賣主暗扣bluebook藍(lán)皮書（

40、美國二手市場設(shè)備價(jià)格手冊）book income賬面收入book loses賬面虧損borrower借款人BPO(bargain purchase option)廉價(jià)購買任擇權(quán)bridge facility橋式融通bridge橋梁broker fee經(jīng)紀(jì)人費(fèi)brokers經(jīng)紀(jì)人build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機(jī)bundled additional services捆綁（在一起的）附加服務(wù)bundling捆綁（服務(wù)）business acquisition業(yè)務(wù)收購business and occupation tax營業(yè)及開業(yè)許

41、可稅business generation業(yè)務(wù)開發(fā)business trust商業(yè)信托by(e)-laws細(xì)則byte字節(jié)一、 資產(chǎn)類 Assets一、 資產(chǎn)類 Assets流動(dòng)資產(chǎn) Current assets貨幣資金 Cash and cash equivalents1001 現(xiàn)金 Cash1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 銀行本票 Cashier''s cheque100903 銀行匯票 Ban

42、k draft100904 信用卡 Credit card100905 信用證保證金 L/C Guarantee deposits100906 存出投資款 Refundable deposits1101 短期投資 Short-term investments110101 股票 Short-term investments - stock110102 債券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investment

43、s - other1102 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves應(yīng)收款 Account receivable1111 應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance1121 應(yīng)收股利 Dividend receivable1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt re

44、serves1151 預(yù)付賬款 Advance money1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) Inventories1201 物資采購 Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差異 Materials cost variance1241 自制半成品 Semi-Finished goods1243 庫存商品 Finished goods124

45、4 商品進(jìn)銷差價(jià) Differences between purchasing and selling price1251 委托加工物資 Work in process - outsourced1261 委托代銷商品 Trust to and sell the goods on a commission basis1271 受托代銷商品 Commissioned and sell the goods on a commissionbasis1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and se

46、nd out the goods by stages1301 待攤費(fèi)用 Deferred and prepaid expenses長期投資 Long-term investment1401 長期股權(quán)投資 Long-term investment on stocks140101 股票投資 Investment on stocks140102 其他股權(quán)投資 Other investment on stocks1402 長期債權(quán)投資 Long-term investment on bonds140201 債券投資 Investment on bonds140202 其他債權(quán)投資 Other inve

47、stment on bonds1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor''s rights investment depreciation reserves1431 委托貸款 Entrust loans143101 本金 Principal143102 利息 Interest143103 減值準(zhǔn)備 Depreciation reserves1501 固定資產(chǎn) Fi

48、xed assets房屋 Building建筑物 Structure機(jī)器設(shè)備 Machinery equipment運(yùn)輸設(shè)備 Transportation facilities工具器具 Instruments and implement1502 累計(jì)折舊 Accumulated depreciation1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserve

49、s1601 工程物資 Project goods and material160101 專用材料 Special-purpose material160102 專用設(shè)備 Special-purpose equipment160103 預(yù)付大型設(shè)備款 Prepayments for equipment160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement forfabricate1603 在建工程 Construction-in-process安裝工程 Erection works在安裝設(shè)備 Erecting equipment-in-p

50、rocess技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無形資產(chǎn) Intangible assets專利權(quán) Patents非專利技術(shù) Non-Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights土地使用權(quán) Tenure商譽(yù) Goodwill1805 無形資產(chǎn)減值準(zhǔn)

51、備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income1901 長期待攤費(fèi)用 Long-term deferred and prepaid expenses1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss

52、or income191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 Liability短期負(fù)債 Current liability2101 短期借款 Short-term borrowing2111 應(yīng)付票據(jù) Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance2121 應(yīng)付賬款 Account payable2131 預(yù)收賬款 Deposit re

53、ceived2141 代銷商品款 Proxy sale goods revenue2151 應(yīng)付工資 Accrued wages2153 應(yīng)付福利費(fèi) Accrued welfarism2161 應(yīng)付股利 Dividends payable2171 應(yīng)交稅金 Tax payable217101 應(yīng)交增值稅 value added tax payable21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT21710102 已交稅金 Paying tax21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover21710104 減免稅款 Tax deduction21

54、710105 銷項(xiàng)稅額 Substituted money on VAT21710106 出口退稅 Tax reimbursement for export21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover21710110 未交增值稅 Unpaid VAT217102 應(yīng)交營業(yè)稅 Business tax payable217103 應(yīng)交消費(fèi)稅 Consu

55、mption tax payable217104 應(yīng)交資源稅 Resources tax payable217105 應(yīng)交所得稅 Income tax payable217106 應(yīng)交土地增值稅 Increment tax on land value payable217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building citiespayable217108 應(yīng)交房產(chǎn)稅 Housing property tax payable217109 應(yīng)交土地使用稅 Tenure tax payable217110 應(yīng)交車船使用稅 Vehicle and ves

56、sel usage license platetax(VVULPT) payable217111 應(yīng)交個(gè)人所得稅 Personal income tax payable2176 其他應(yīng)交款 Other fund in conformity with paying2181 其他應(yīng)付款 Other payables2191 預(yù)提費(fèi)用 Drawing expense in advance其他負(fù)債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value2211 預(yù)計(jì)負(fù)債 Anticipation liabilities長期負(fù)債 Lon

57、g-term Liabilities2301 長期借款 Long-term loans一年內(nèi)到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year2311 應(yīng)付債券 Bonds payable231101 債券面值 Face value, Par value231102 債券溢價(jià) Premium on bonds231103 債券折價(jià) Discount on bonds231104 應(yīng)計(jì)利息 Accrued interest2321 長期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account payable over one year2331 專項(xiàng)應(yīng)付款 Special payable一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over