会计科目中英对照及编码表全_精品文档.xls
- 文档编号:211919
- 上传时间:2022-10-06
- 格式:XLS
- 页数:45
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会计科目中英对照及编码表全_精品文档.xls
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會會計計科科目目中中英英對對照照及及編編碼碼一級科目二級科目三級科目四級科目FIRSTgradeSECONDgradeTHIRDgradeFOURTHgrade1111211111111112111311141115111611171118112112111221123112911511511156113113111321137113811391141141114211471149118118411851187118811891211221211121212131219122112221223122412251226122712281229125125112521253125412551258126126112681281291281128212831284128512861287129112921293129412981313113111312131313141318132-13413211322132313251329133113411345134914151411411141714191421421142714281429143143114371438143914414614411447144814491511511151815191521521152815291561561156215691581581158715881589161611611161716181619171711711171717191721721172717291731731173917417411749175175117581759176176117691781781178217881789181811811181218131814181518181821821184184118421843184718481849185185118591861861188188118882212221121112112211421152117211821221212122212821292132131213721382142141214721521512152215321592162161217217121722173217421752178218219218421852187219121922193219822522512262261226222682272271227222732277227822822922812283228422852291229222932294229823231231123122322321232223232324232523323312332233323372338234234123523512362361236223632369237236123823812828128112814281828628612882888331311311131123113311431153232132113212321432193263261328328133331331133233213322332333283353351335233533434134113423421343343134434413453451363613611441411411141124174171419419146461461147471471148488488855151151115112512512151225123512451351315132513351345145141515518515151525153515451555156515751585161516251635166516851695172517351765177518856561561157571571158588588866161561861516152615361546155615661576159616161626164616561666167616861696172617361756176618862625628625162526253625462556256625762596261626262646265626662676268626962716272627362746275627662786288636356386351635263536354635563566357636163626364636663686369637263736376637877174711711171471417142714371571517167161717717171871817487481748274837484748574867487748875787517511752752175375317532753375475417557551768768178878817882788578867888797917911881811811182821821199191191119112929219211939319311949419411名稱ACCOUNT資產assets流動資產currentassets現金及約當現金cashandcashequivalents庫存現金cashonhand零用金週轉金pettycash/revolvingfunds銀行存款cashinbanks定期存款depositaccount可轉讓定存單negotiablecertificateofdeposite在途現金cashintransit約當現金cashequivalents其他現金及約當現金othercashandcashequivalents短期投資short-terminvestments公平價值變動列入損益之金融資產financialassetsatfairvaluethroughincomestatement備供出售金融資產financialassetsinavailable-for-sale持有至到期日金融資產financialassetsinheld-to-maturity金融資產評價調整Adjustmentsforchangeinvalueofinvestment避險性金融資產financialassetsforhedging避險之衍生性金融資產derivativefinancialassetsforhedging避險之衍生性金融資產評價調整Adjustmentsforchangeinvalueofderivativefinancialassetsforhedging應收票據notesreceivable應收票據notesreceivable應收票據貼現discountednotesreceivable應收票據關係人notesreceivablerelatedparties其他應收票據othernotesreceivable備抵呆帳應收票據allowanceforuncollectibleaccountsnotesreceivable應收帳款accountsreceivable應收帳款accountsreceivable應收分期帳款installmentaccountsreceivable應收帳款關係人accountsreceivablerelatedparties備抵呆帳應收帳款allowanceforuncollectibleaccountsaccountsreceivable其他應收帳款otherreceivables應收收益earnedrevenuereceivable應收退稅款incometaxrefundreceivable其他應收款關係人otherreceivablesrelatedparties其他應收款其他otherreceivablesother備抵呆帳其他應收款allowanceforuncollectibleaccountsaccountsreceivable存貨inventories商品存貨merchandiseinventory寄銷商品consignedmerchandise在途商品merchandiseintransit備抵存貨跌價損失allowancetoreduceinventorytomarket製成品finishedgoods寄銷製成品consignedfinishedgoods副產品by-products在製品workinprocess委外加工workinprocessoutsourced原料rawmaterials物料supplies在途原物料materialsandsuppliesintransit備抵存貨跌價損失allowancetoreduceinventorytomarket預付費用prepaidexpenses預付薪資prepaidpayroll預付租金prepaidrents預付保險費prepaidinsurance用品盤存officesupplies預付所得稅prepaidincometax其他預付費用otherprepaidexpenses預付款項prepayments預付貨款prepaymentforpurchases其他預付款項otherprepayments其他流動資產othercurrentassets進項稅額prepaidsalestax留抵稅額overpaidsalestax暫付款temporarypayments代付款paymentonbehalfofothers員工借支advancestoemployees存出保證金refundabledeposits受限制存款restricteddeposit遞延所得稅資產deferredincometaxassets(current)遞延兌換損失deferredforeignexchangelosses業主(股東)往來owners(stockholders)currentaccount同業往來Tradescurrentaccount其他流動資產其他othercurrentassetsother基金及長期投資fundsandlong-terminvestments基金funds償債基金redemptionfund(orsinkingfund)改良及擴充基金fundforimprovementandexpansion意外損失準備基金contingencyfund退休基金pensionfund其他基金otherfunds長期投資long-terminvestments公平價值變動列入損益之金融資產非流動financialassetsatfairvaluethroughincomestatementnoncurrent備供出售金融資產非流動financialassetsinavailable-for-sale-noncurrent持有至到期日金融資產非流動financialassetinheld-to-maturitynoncurrent以成本衡量之金融資產financialassetsatcost-noncurrent金融資產評價調整Adjustmentsforchangeinvalueofinvestment採權益法之長期股權投資long-terminvestmentsatequity長期不動產投資long-termrealestateinvestments人壽保險現金解約價值cashsurrendervalueof
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