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首页 新企业会计准则科目英文版

新企业会计准则科目英文版.doc

新企业会计准则科目英文版

幸福
2011-01-10 0人阅读 举报 0 0 暂无简介

简介:本文档为《新企业会计准则科目英文版doc》,可适用于经济金融领域

资产assets中英文对照最新会计科目北京市审计局发布顺序号编号会计科目名称适用范围英文表达法一、资产类库存现金CashonHand银行存款BankDeposit存放中央银行款项银行专用DepositintheCentralBank存放同业银行专用DuefromPlacementswithBanksandOtherFinancialInstitutions其他货币资金OtherMonetaryCapital结算备付金证券专用DepositReservationforBalance存出保证金金融共用DepositforRecognizance拆出资金金融共用LendingstoBanksandOtherFinancialInstitutions交易性金融资产TransactionalMonetaryCapital买入返售金融资产金融共用RedemptoryMonetaryCapitalforSale应收票据NotesReceivable应收账款AccountsReceivable预付账款AccountsPrepayment应收股利DividendReceivable应收利息AccruedInterestReceivable应收保户储金保险专用ReceivableDepositfromtheInsured应收代位追偿款保险专用SubrogationReceivables应收分保账款保险专用ReinsuranceAccountsReceivable应收分保未到期责任准备金保险专用ReceivableDepositforUndueDutyofReinsurance应收分保保险责任准备金保险专用ReceivableDepositforDutyofReinsurance其他应收款OtherAccountsReceivable坏账准备BadDebitReserve贴现资产银行专用贷款银行和保险共用Loans贷款损失准备银行和保险共用LoansImpairmentReserve代理兑付证券银行和证券共用VicariouslyCashedSecurities代理业务资产CapitalinVicariousBusiness材料采购ProcurementofMaterials在途物资MaterialsinTransit原材料RawMaterials材料成本差异BalanceofMaterials库存商品CommodityStocks发出商品GoodsinTransit商品进销差价DifferencebetweenPurchaseandSalesofCommodities委托加工物资MaterialsforConsignedProcessing包装物及低值易耗品WrappageandEasilyWornoutInexpensiveArticles消耗性生物资产农业专用ConsumptiveBiologicalAssets周转材料建造承包商专用RevolvingMaterials贵金属银行专用ExpensiveMetals抵债资产金融共用CapitalforDebtPayment损余物资保险专用SalvageValueOfInsuredProperties存货跌价准备ReserveForStockDepreciation待摊费用UnamortizedExpenditures独立账户资产保险专用CapitalinIndependentAccounts持有至到期投资HeldToMaturityInvestment持有至到期投资减值准备ReserveforHeldToMaturityInvestmentImpairment可供出售金融资产FinancialAssetsAvailableforSale长期股权投资LongtermEquityInvestment长期股权投资减值准备ReserveforLongtermEquityInvestmentImpairment投资性房地产InvestmentRealEstate长期应收款LongtermAccountsReceivable未实现融资收益UnrealizedFinancingProfits存出资本保证金保险专用DepositforCapitalRecognizance固定资产FixedAssets累计折旧AccumulativeDepreciation固定资产减值准备ReserveforFixedAssetsImpairment在建工程ConstructioninProcess工程物资EngineerMaterial固定资产清理DisposalofFixedAssets融资租赁资产租赁专用FinancialLeasingAssets未担保余值租赁专用UnguaranteedResidualValue生产性生物资产农业专用ProductiveBiologicalAssets生产性生物资产累计折旧农业专用AccumulativeDepreciationofProductiveBiologicalAssets公益性生物资产农业专用BiologicalAssetsforCommonweal油气资产石油天然气开采专用OilandGasAssets累计折耗石油天然气开采专用AccumulatedDepletion无形资产IntangibleAssets累计摊销AccumulatedAmortization无形资产减值准备ReserveforIntangibleAssetsImpairment商誉BusinessReputation长期待摊费用LongtermDeferredExpenses递延所得税资产DeferredIncomeTaxAssets待处理财产损溢UnsettledAssetsProfitandLoss二、负债类短期借款ShorttermBorrowings存入保证金金融共用DepositReceivedforRecognizance拆入资金金融共用BorrowingsfromBanksandOtherFinancialInstitutions向中央银行借款银行专用BorrowingsfromtheCentralBank同业存放银行专用DuetoPlacementswithBanksandOtherFinancialInstitutions吸收存款银行专用SavingsAbsorption贴现负债银行专用LiabilitiesofCapitalDiscounted交易性金融负债TransactionalMoneytaryLiabilities卖出回购金融资产款金融共用FinancialAssetsSoldforRepurchase应付票据NotesPayable应付账款AccountsPayable预收账款AccountsReceivedinAdvance应付职工薪酬PayrollPayable应交税费TaxPayable应付股利DividendPayable应付利息AccruedInterestPayable其他应付款OtherAccountsPayable应付保户红利保险专用DividendPayableforTheInsured应付分保账款保险专用DividendPayableforReinsurance代理买卖证券款证券专用ReceivingsfromVicariouslyTradedSecurities代理承销证券款证券和银行共用ReceivingsfromVicariouslySoldSecurities代理兑付证券款证券和银行共用ReceivingsfromVicariouslyCashedSecurities代理业务负债LiabilitiesfromVicariousBusiness预提费用WithholdingExpenses预计负债EstimatedLiabilities递延收益DeferredProfits长期借款LongtermBorrowings长期债券LongtermBonds未到期责任准备金保险专用DepositforUndueDutyofReinsurance保险责任准备金保险专用DepositforDutyofReinsurance保户储金保险专用DepositoftheInsured独立账户负债保险专用LiabilitiesofIndependentAccounts长期应付款LongtermAccountsPayable未确认融资费用UnsettledFinancingExpenses专项应付款SpecialAccountsPayable递延所得税负债DeferredIncomeTaxLiabilities三、共同类清算资金往来银行专用LiquidationofInterBankBusiness外汇买卖金融共用ForeignExchangeBuyandSale衍生工具DerivativeTools套期工具ArbitrageTools被套期项目ArbitragedItems四、所有者权益类实收资本PaidinCapital资本公积CapitalSurplus盈余公积EarnedSurplus一般风险准备金融共用GenericRiskReserve本年利润FullyearProfit利润分配AllocationofProfits库存股TreasuryShare五、成本类生产成本ProductionCosts制造费用ManufacturingExpenditures劳务成本ServiceCosts研发支出ResearchandDevelopmentExpenditures工程施工建造承包商专用EngineeringConstructon工程结算建造承包商专用EngineeringSettlement机械作业建造承包商专用MechanicalOperations六、损益类主营业务收入PrimeOperatingRevenue利息收入金融共用InterestIncome手续费收入金融共用CommissionIncome保费收入保险专用PremiumIncome分保费收入保险专用ReinsurancePremiumIncome租赁收入租赁专用LeaseholdIncome其他业务收入OtherBusinessIncome汇兑损益金融专用ExchangeGainorLoss公允价值变动损益ProfitandLossfromFairValueChanges投资收益IncomeonInvestment摊回保险责任准备金保险专用AmortizedDepositforDuty摊回赔付支出保险专用AmortizedCompensationExpenses摊回分保费用保险专用AmortizedReinsuranceExpenditures营业外收入NonrevenueReceipt主营业务成本PrimeOperatingCost其他业务成本OtherOperatingCost营业税金及附加BusinessTaxandSurcharges利息支出金融共用InterestExpenses手续费支出金融共用CommissionExpenses提取未到期责任准备金保险专用AppropriationofDepositforUndueDuty提取保险责任准备金保险专用AppropriationofDepositforDuty赔付支出保险专用CompensationExpenses保户红利支出保险专用DividendExpensesforTheInsured退保金保险专用LoanValue分出保费保险专用ReinsurancePremium分保费用保险专用ReinsuranceExpenses销售费用MarketingCosts管理费用ManagingCosts财务费用FinancingCosts勘探费用ProspectingCosts资产减值损失AssetsDevaluation营业外支出NonoperatingExpenses所得税IncomeTax以前年度损益调整ProfitandLossAdjustmentofFormerYears

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新企业会计准则科目英文版

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