財(cái)務(wù)會(huì)計(jì)及科目管理知識(shí)分析中英文對照-全文預(yù)覽
【正文】 liabilities 235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities longterm capital lease liabilities 長期應(yīng)付票據(jù) longterm notes payable 233 長期應(yīng)付票據(jù)及款項(xiàng) longterm notes and accounts payable 2324 長期借款 業(yè)主 longterm loans payable owners corporate bonds payable 231 應(yīng)付公司債 corporate bonds payable 2298 其它流動(dòng)負(fù)債其它 other current liabilities others owners39。 2291 遞延所得稅負(fù)債 deferred ine tax liabilities receipts under custody VAT received(or output tax) 228~229 其它流動(dòng)負(fù)債 other current liabilities longterm notes and accounts payables to related parties current portion 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng) corporate bonds payable current portion 227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 longterm liabilities current portion 2262 預(yù)收收入 other payables other bonus payable 2187 其它應(yīng)付款 關(guān)系人 other payables related parties payables on land and building purchased forward exchange contract payable foreign currencies 2175 應(yīng)付稅捐 其它 accrued taxes payable other 2173 應(yīng)付利息 2161 應(yīng)付所得稅 2147 應(yīng)付帳款 關(guān)系人 accounts payable related parties 2138 應(yīng)付短期票券折價(jià) bank acceptance 2118 短期借款 其它 shortterm borrowings employees 2112 銀行借款 bank loan 21~ 22 流動(dòng)負(fù)債 current liabilities 雜項(xiàng)資產(chǎn) 其它 1861 存出保證金 accumulated depreciation assets leased to others assets leased to others 185 出租資產(chǎn) assets leased to others 1848 其它長期應(yīng)收款項(xiàng) other longterm receivables 1843 催收帳款 1821 閑置資產(chǎn) 1818 其它遞延資產(chǎn) other deferred assets 遞延所得稅資產(chǎn) deferred ine tax assets 債券發(fā)行成本 deferred bond issuance costs 181 遞延資產(chǎn) deferred assets other intangible assets other 1782 租賃權(quán)益改良 1761 商譽(yù) puter software cost 175 計(jì)算機(jī)軟件 puter software 172 專利權(quán) patents 1721 1619 累積折耗 天然資源 miscellaneous property, plant, and equipment revaluation increments 1562 預(yù)付購置設(shè)備款 prepayment for equipment 1529 累積折舊 租賃權(quán)益改良 1519 累積折舊 租賃資產(chǎn) 1449 累積折舊 機(jī)(器)具 machinery buildings revaluation increments 1429 累積折舊 土地改良物 land improvements land other longterm investments 1329 備抵長期投資跌價(jià)損失 longterm real estate investments 132 長期投資 longterm investments 1321 長期股權(quán)投資 longterm equity investments 1314 退休基金 1312 改良及擴(kuò)充基金 fund for improvement and expansion 1298 其它流動(dòng)資產(chǎn)其它 owners39。 deferred ine tax assets 1286 存出保證金 temporary payments 128~129 其它流動(dòng)資產(chǎn) other current assets 1281 進(jìn)項(xiàng)稅額 1258 其它預(yù)付費(fèi)用 other prepaid expenses prepaid insurance 125 預(yù)付費(fèi)用 prepaid expenses 1251 預(yù)付薪資 prepaid payroll 1228 在途原物料 1226 原料 在制品 consigned finished goods allowance for reduction of inventory to market 1213 allowance for uncollec tible accounts other receivables other receivables related parties earned revenue receivable forward exchange contract receivable foreign currencies 118 其它應(yīng)收款 other receivables 1181 1147 應(yīng)收帳款 關(guān)系人 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 其它應(yīng)收票據(jù) discounted notes receivable 1129 1125 shortterm investments government bonds 1122 短期投資 短期票券 1116 在途現(xiàn)金 cash in transit中國會(huì)計(jì)科目中英文對照 代碼 名稱 代碼 名稱 代碼 名稱 代碼 名稱 英 譯 1 資產(chǎn) assets 11~ 12 流動(dòng)資產(chǎn) current assets 111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 1111 庫存現(xiàn)金 cash on hand 銀行存款 cash in banks 112 短期投資 shortterm investment1121 短期投資 股票 shortterm investments stock 短期投資 政府債券 shortterm investments beneficiary certificates 1128 短期投資 其它 shortterm investments other 1132 應(yīng)收票據(jù)貼現(xiàn) 1138 allowance for uncollec tible accounts notes receivable installment accounts receivable allowance for uncollec tible accounts accounts receivable 1182 應(yīng)收遠(yuǎn)匯款 外幣 1184 應(yīng)收收益 1187 其它應(yīng)收款 關(guān)系人 1189 備抵呆帳 其它應(yīng)收款 1212 寄銷商品 consigned goods 備抵存貨跌價(jià)損失 1222 寄銷制成品 1224 work in process outsourced supplies allowance for reduction of inventory to market 預(yù)付保險(xiǎn)費(fèi) 1255 預(yù)付所得稅 prepaid ine tax other prepayments excess VAT paid (or overpaid VAT) 1283 暫付款 1285 員工借支 advances to employees 1291 遞延所得稅資產(chǎn) 1293 業(yè)主(股東)往來 1294 同業(yè)往來 current account with others redemption fund (or sinking fund) contingency fund other funds 1323 長期不動(dòng)產(chǎn)投資 1328 其它長期投資 土地 land 1411 土地 142 土地改良物 land improvements 1421 土地改良物 land improvements revaluation increments 1438 房屋及建物 重估增值 144~146 機(jī)(器)具及設(shè)備 machinery and equipment 1441 機(jī)(器)具 machinery revaluat
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