新會計準則 中英文會計科目對照表

新會計準則 中英文會計科目對照表新會計準則 中英文會計科目對照表中英文會計科目對照表如下: 會計科目中英對照表會 計 科 目 accounting subject 順序號serial number 編號code number 會計科目名稱accounting subject 會計科目適用范圍accounting subject range of application 一、資產(chǎn)類 1 1001 庫存現(xiàn)金 cash on hand 2 1002 銀行存款 bank deposit 5 1015 其他貨幣資金 other monetary capital 9 1101 交易性金融資產(chǎn) transaction monetary assets 11 1121 應收票據(jù) notes receivable 12 1122 應收賬款 Account receivable 13 1123 預付賬款 account prepaid 14 1131 應收股利 dividend receivable 15 1132 應收利息 accrued interest receivable 21 1231 其他應收款 accounts receivable-others 22 1241 壞賬準備 had debts reserve 28 1401 材料采購 procurement of materials 29 1402 在途物資 materials in transit 30 1403 原材料 raw materials 32 1406 庫存商品 commodity stocks 33 1407 發(fā)出商品 goods in transit 36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存貨跌價準備 reserve against stock price declining 43 1501 待攤費用 fees to be apportioned 45 1521 持有至到期投資 hold investment due 46 1522 持有至到期投資減值準備 hold investment due reduction reserve 47 1523 可供出售金融資產(chǎn) financial assets available for sale 48 1524 長期股權(quán)投資 long-term stock ownership investment 49 1525 長期股權(quán)投資減值準備 long-term stock ownership investment reduction reserve 50 1526 投資性房地產(chǎn) investment real eastate 51 1531 長期應收款 long-term account receivable 52 1541 未實現(xiàn)融資收益 unrealized financing income 54 1601 固定資產(chǎn) permanent assets 55 1602 累計折舊 accumulated depreciation 56 1603 固定資產(chǎn)減值準備permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物資 engineer material 59 1606 固定資產(chǎn)清理 disposal of fixed assets 60 1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing 61 1612 未擔保余值 租賃專用 unguaranteed residual value exclusively for leasing 62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture 63 1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture 65 1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation 67 1701 無形資產(chǎn) intangible assets 68 1702 累計攤銷 accumulated amortization 69 1703 無形資產(chǎn)減值準備 intangible assets reduction reserve 70 1711 商譽 business reputation 71 1801 長期待攤費用 long-term deferred expenses 72 1811 遞延所得稅資產(chǎn) deferred income tax assets 73 1901 待處理財產(chǎn)損溢 waiting assets profit and loss 二、負債類 debt group 74 2001 短期借款 short-term loan 81 2101 交易性金融負債 transaction financial liabilities 83 2201 應付票據(jù) notes payable 84 2202 應付賬款 account payable 85 2205 預收賬款 item received in advance 86 2211 應付職工薪酬 employee pay payable 87 2221 應交稅費 tax payable 88 2231 應付股利 dividend payable 89 2232 應付利息 interest payable 90 2241 其他應付款 other account payable 97 2401 預提費用 withholding expenses 98 2411 預計負債 estimated liabilities 99 2501 遞延收益 deferred income 100 2601 長期借款 money borrowed for long term 101 2602 長期債券 long-term bond 106 2801 長期應付款 long-term account payable 107 2802 未確認融資費用 unacknowledged financial charges 108 2811 專項應付款 special accounts payable 109 2901 遞延所得稅負債 deferred income tax liabilities 三、共同類 112 3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期項目 arbitrage project 四、所有者權(quán)益類 115 4001 實收資本 paid-up capital 116 4002 資本公積 contributed surplus 117 4101 盈余公積 earned surplus 119 4103 本年利潤 profit for the current year 120 4104 利潤分配 allocation of profits 121 4201 庫存股 treasury stock 五、成本類 122 5001 生產(chǎn)成本 production cost 123 5101 制造費用 cost of production 124 5201 勞務成本 service cost 125 5301 研發(fā)支出 research and development expenditures 126 5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor 127 5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor 128 5403 機械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor 六、損益類 129 6001 主營業(yè)務收入main business income 130 6011 利息收入 金融共用 interest income financial sharing 135 6051 其他業(yè)務收入 other business income 136 6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance 137 6101 公允價值變動損益 sound value flexible loss and profit 138 6111 投資收益 income on investment 142 6301 營業(yè)外收入 nonrevenue receipt 143 6401 主營業(yè)務成本 main business cost 144 6402 其他業(yè)務支出 other business expense 145 6405 營業(yè)稅金及附加 business tariff and annex 146 6411 利息支出 金融共用 interest expense financial sharing 155 6601 銷售費用 marketing cost 156 6602 管理費用 managing cost 157 6603 財務費用 financial cost 158 6604 勘探費用 exploration expense 159 6701 資產(chǎn)減值損失 loss from asset devaluation 160 6711 營業(yè)外支出 nonoperating expense 161 6801 所得稅 income tax 162 6901 以前年度損益調(diào)整prior year profit and loss adjustmentAccounting StandardsAuthoritative & interpretive literature. FASB, AICPA, SEC & 新會計準則英漢對照目錄Effective 2007 for Listed Companies 1. 企業(yè)會計準則-基本準則（Accounting Standard for Business Enterprises - Basic Standard）2. 企業(yè)會計準則第1 號-存貨（Accounting Standard for Business Enterprises No. 1 - Inventories）3. 企業(yè)會計準則第2 號-長期股權(quán)投資（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）4. 企業(yè)會計準則第3 號-投資性房地產(chǎn)（Accounting Standard for Business Enterprises No. 3 - Investment properties）5. 企業(yè)會計準則第4 號-固定資產(chǎn)（Accounting Standard for Business Enterprises No. 4 - Fixed assets）6. 企業(yè)會計準則第5 號-生物資產(chǎn)（Accounting Standard for Business Enterprises No. 5 - Biological assets）7. 企業(yè)會計準則第6 號-無形資產(chǎn)（Accounting Standard for Business Enterprises No. 6 - Intangible assets）8. 企業(yè)會計準則第7 號-非貨幣性資產(chǎn)：）（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）9. 企業(yè)會計準則第8 號-資產(chǎn)減值（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）10. 企業(yè)會計準則第9 號-職工薪酬（Accounting Standard for Business Enterprises No. 9 Employee compensation ）11. 企業(yè)會計準則第10 號企業(yè)年金基金（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）12. 企業(yè)會計準則第11 號股份支付（Accounting Standard for Business Enterprises No. 11 - Share-based payment）13. 企業(yè)會計準則第12 號債務重組（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）14. 企業(yè)會計準則第13 號或有事項（Accounting Standard for Business Enterprises No. 13 - Contingencies）15. 企業(yè)會計準則第14 號收入（Accounting Standard for Business Enterprises No. 14 - Revenue）16. 企業(yè)會計準則第15 號建造合同（Accounting Standard for Business Enterprises No. 15 - Construction contracts）17. 企業(yè)會計準則第16 號政府補助（Accounting Standard for Business Enterprises No. 16 - Government grants）18. 企業(yè)會計準則第17 號借款費用（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）19. 企業(yè)會計準則第18 號所得稅（Accounting Standard for Business Enterprises No. 18 - Income taxes）20. 企業(yè)會計準則第19 號外幣折算（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）21. 企業(yè)會計準則第20 號企業(yè)合并（Accounting Standard for Business Enterprises No. 20 - Business Combinations）22. 企業(yè)會計準則第21 號租賃（Accounting Standard for Business Enterprises No. 21 - Leases）23. 企業(yè)會計準則第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(yè)會計準則第23 號金融資產(chǎn)轉(zhuǎn)移（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）25. 企業(yè)會計準則第24 號套期保值（Accounting Standard for Business Enterprises No. 24 - Hedging）26. 企業(yè)會計準則第25 號原保險合同（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）27. 企業(yè)會計準則第26 號再保險合同（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）28. 企業(yè)會計準則第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(yè)會計準則第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 policie and estimates, and correction of errors）30. 企業(yè)會計準則第29 號資產(chǎn)負債表日后事項（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date）31. 企業(yè)會計準則第30 號財務報表列報（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements）32. 企業(yè)會計準則第31 號現(xiàn)金流量表（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）33. 企業(yè)會計準則第32 號中期財務報告（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）34. 企業(yè)會計準則第33 號合并財務報表（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements）35. 企業(yè)會計準則第34 號每股收益（Accounting Standard for Business Enterprises No. 34 - Earnings per share）36. 企業(yè)會計準則第35 號分部報告（Accounting Standard for Business Enterprises No. 35 - Segment reporting）37. 企業(yè)會計準則第36 號關(guān)聯(lián)方披露（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）38. 企業(yè)會計準則第37 號金融工具列報（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments）39. 企業(yè)會計準則第38 號首次執(zhí)行企業(yè)會計準則（Accounting Standard for Business Enterprises No.38 - First time adoption of Accounting Standards for Business Enterprises）審計法 Audit Law, Audit Act審計法實施條例 the Implementary Rules of the Audit law審計標準 audit criteria，audit standard審計準則 auditing standard審計原則 auditing principles審計手冊 audit manual公認審計準則 Generally Accepted Auditing Standards審計法律規(guī)范 audit laws and regulations審計體制 audit system審計權(quán)限 audit purview； audit jurisdiction；audit mandate審計職責 audit responsibility審計監(jiān)督 audit supervision； supervision through auditing審計管轄權(quán) audit jurisdiction審計執(zhí)法 implementation of audit laws and regulations審計處理 audit sanction審計處罰 audit penalty依法審計 conduct auditing in accordance with laws審計意見 audit opinion審計決定 audit decision審計建議 audit suggestion, audit recommendation復核意見 conclusion of audit review審計復議 audit appeal審計聽證 audit hearing審計復核 audit review審計戰(zhàn)略 audit strategy審計計劃 audit plan審計方案 auditing program審計目標 auditing objective審計范圍 audit scope審計內(nèi)容 audit coverage審計結(jié)論 audit conclusion審計任務 audit assignments審計結(jié)果 audit finding審計報告 audit report審計方法 audit method審計過程 auditing process審計證據(jù) audit evidence審計測試 audit test審計風險 audit risk審計抽樣 audit sampling審計軟件 audit software審計程序 auditing procedures審計調(diào)查 audit investigation審計小組 audit team審計線索 audit trail工作底稿 working paper繞過計算機審計 auditing around the computer通過計算機審計 auditing through the computer計算機輔助審計 computer-assited audit信息技術(shù)審計 IT audit合法性審計 compliance audit, regularity audit合規(guī)性審計 compliance audit綜合審計 comprehensive audit效益審計 value for money audit （VFM audit）績效審計 performance audit財務審計 financial audit財務報表審計 financial statement audit財務收支審計 audit of financial revenues and expenditures決算審計 final account audit經(jīng)濟責任審計 accountability audit任中經(jīng)濟責任審計 middle term accountability audit離任經(jīng)濟責任審計 term-end accountability audit管理審計 management audit項目審計 project audit外部審計 external audit內(nèi)部審計 internal audit政府審計 government audit聯(lián)合審計 joint audit實地審計 field audit期末審計 final audit期中審計 interim audit定期審計 periodic audit初次審計 initial audit初步審計 preliminary audit事后審計 post-audit事前審計 pre-audit事中審計 concurrent audit專項審計 special audit法定審計 statutory audit后續(xù)審計 successive audit跟蹤審計 follow up audit全過程審計 whole process auditing突擊審計 surprise audit審計報告 audit report標準報告 standard report長式報告 long-form report短式報告 short-form report審計工作報告 audit working report審計結(jié)果公告 Announcement of Audit Findings 審計長 Auditor General副審計長 Deputy Auditor General審計主任 chief auditor資深審計師 senior auditor審計師（員） auditor 注冊內(nèi)部審計師 certified internal auditor（CIA）注冊信息系統(tǒng)審計師 certified information systems auditor（CISA）注冊公共會計師 certified public accountant（CPA）特許會計師 chartered accountant（CA）審計經(jīng)費 audit funds審計業(yè)務費 audit operating expense審計專項經(jīng)費 special funds for auditing無保留意見:unqualified opinion保留意見 qualified opinion無法表示意見: disclaimer of opinion否定意見:adverse opinion