会计科目中英文对照cpa版

1、第一课财务会计导读Glossary权责发生制accrual basisAsset资产资产负债表 balance sheet 资本充足率 capital adequacy ratio 收付实现制cash basiscash flow Stat ement 现金流量表double entry method 复式记账法Expenses 费用公允价值Fair value财务报告financial reports持续经营going concern 担保 guarantee 历史成本 Historical cost 减值 Impairment 减值准备 ispqiraent provision利润表 in

2、come statement 负债 Liabilities 到MH Maturity 可变现净值Net realizable “皿所有者权益 Owners' Equity 摊余成本 po3ta£3ortization costs 现值 Present valueProfit 利润 重置成本 Replacement cost 受扌E责任 stewardship 转出方transferor转入方transf"”资产类科目Assets1. 现佥：Cash and cash equivalents银行存款： 应收账款： 应收票据： 应收股利： 应收利息： 其他应收款：Ban

3、k depositAccount receivableNotes receivableDividend receivableInterest receivableOther receivables煉材料：Rav materials在途物资:Materials in transport库存商品： inventory存货跌价准备： provision for the decline in v&lue of inventories坏账准备：待摊费用：交易性金融资产：Allowance for doubtful scountsPrepaid expenseTrading financial a

4、ssets持有至到I期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资： 长期股权投资：Long-term equity investment 固定资产： 累计折旧： 在建工程：Short-tera investmentFixed assetsAccuznulated depreciationConstruction-in-process固定资产减值准备：provision for the decline in value of fixed aaaeta无形资产：累计摊销：Accusiu

5、lated amortisation商誉 2Goodvill递延所得税资产： 负债类Liability2. 短期借款 J Short tons loans, borrowing长期借款：预收账款：应付票据：应付账款：Intangible assetsdeferred tax assets DTALong-ters） loans / borrowingadvance froca customers/ Deposit receivedNotes payableAccount payable应付工资薪酬： vages payable应付股利：应付利息：应交税费：Dividends payableIn

6、terest payableTax payable其他.应彳寸款：Other payables递延所得税负债：Deferred tax liabilities所有者权益类OILERS，EQITTY3. 实收资本s Paid-in capital资本公积：Additional paid-in capital 盈余公积：Surplus reserves未分配利润： Retained earnings成本类科目Cost4. 生产成本：Manufacturing Coat 制造费用： 劳务成本： 研发支出：Manufacturing overheadlabor costsR & D expen

7、diture损益类Profit5.and loss主背业务收入：Main operating revenue其他业务收入： Other operating revenue 营业外收入5 Xon-operating income 投资收益：Investment income产品销售收入： 主营业务成本： operating costs 营业外支出： 销售费用：（）sales revenue；cost of goods sold / cost of sales Main operating costs 其彳也业务支出：OtherNon-operating expenditureadvertisem

8、ent Sei ling expense 管理费用：（）G£A expenseGeneral and acbinistrationexpense财务？?用：Finance expense公允价值变动扌贝益：Gain loss of the change of fair value 所再税：Income tax第二课流动资产GlossaryAllowance Method 备抵法 坏账Bad dobts现金Cash现金折扣Cash Discounts现金等价物 Cs3h Equivalents 彳弋餡 货 consigned goodsCuPr©nt AsSCt 动资产 直接

9、转销法 Direct Write-Off 完工产品 finished productsFIFO, First-in-f irSt-QUt 先进 先出法管理费用 general and adsinistrative expensesgoods in transit 总价法 Gross ibthM 存货 InventoryMerchandise后进先出法 LIFO： Last-in-first-out 到期 Maturity 商品 净价法 Net Wthod 可变现净值 NRV(Xet Realizable Value)应收票据 Notes Receivable 定期盘存Periodic syst

10、w永续盘存 Pe2rpetual system 盘点 physical countTrade Discounts 应收款 Receivables采购成本 purchase costs 个别认定法 Specific Identification 存货跌价准备 the provision for the loss on decline in value of inventories商业折扣在产品work in progress3Glo5sary第课非流动资产Accumulated amortization 累计摊销 摊销 Aiaortization资本化 capitalizeConstructio

11、n-in-process在建工程后续支出 Costs Subsequent to AcquisitionDiscard10 DepreciationDisposal“n*会计年度 fiscal year双倍余额递减法 double declining balance method 费用化 fixed assets固定资产 商誉 Goodwill 减值 IspairsientIntangible Asset 无形资产 Noncurrent Asset非流动资产 可收回金额 recoverable amount MF /Ac research and developsent <R&D

12、) 残值 salvage value 年数总和法sum of the years digits直线法 the straight-line method 工作量法unit of production method 吏用 命 useful life第四课负债Glossary或有事项 Contingency或有的 Contingent目有*资产 contingent a33t 更有*负contingent Liability 总、Coupon Y虚瓦J负彳责 Currentliability 折价 Discount 有效利率effective 面值 face value 利息 interestLid

13、bi lily 负债亏"损合问loss contract市场利率Market rate名 乂利率 nominal rate 表外融资 O££-Balance-Sheet Financing 经营租赁 Operating Le&sesCdpi tdl leases融资租赁par面值未决诉讼 pending litigation溢价PTMiiuffi本金principal基本确定 virtually certain 第五课投资Glossaryavailable for sale 可供出售合并 Consolidate控制 Control债务证券 Debt sec

14、urities 衍生品 Derivative权益性证券Equity securities金融资产 Financial AssetHe 1 d-10-maturity 持有至到期被投资人Investee发行方 Issuer回购 Repurchase摊余成本 po3t"amortization cost有价证券 Security重大影响 Significant influenceTrading financial assets 交易性金融资产Financial assets at fair value through profit or loss以公允价值计S且其变动计入当期损AS的金融

15、资产.including：Trading financial assets 交拐性金融资产 and the financial assets which are measured at their fair values and of which the variation is includedin the current profits and losses指定为以公允价（flifS且共变动计入当期损益的佥融资产: the investments which will be held to their maturity： 持有至到期投资贷款和应收款项 loans and the accou

16、nt receivables: andFinancial assets available for sale.可供出金融资产第六课所有者权益股东权益GlossaryAdditional paid-in capital 资本公积以现金结算的股份支付cs3h-3ettled 3hare-bs3ed pq冲nt以权益结算的股份支付 equitysettled 3hareba3ed payment 予*日 grant dateOwners* equity 所有者权益 丫争资产 Net asset ()实收资本 Paid-in capital paid-up TclLL 白 分* 比 percentag

17、e-of-completion sethod 实际利率法real interest method留存收益Reta ined earnings 使用费收入 royalty revenue 销售 折扣与折让 3ale3 discounts and allorance 售退回 sales return 盈余公积 Surplus reser'es 仃权日35。第七课其他会计准则Glossary会计变更 Accounting changeschanges in policy 会v|政策、会计，and corrections of errors, changes in estiinates 彳占计 变更及会计差错更正可抵扣暂时性差异 deductible tempora