预付帐款-存货downpayment made for inventories
在途物资Goods in transit
原材料-铝Raw Material - Aluminium
原材料-其他BOM外辅料Auxiliary materials not in BOM
包装材料-已列入物料清单Packaging Material in BOM
包装材料-未列入物料清单Packaging Material not in BOM
低值易耗品-消耗品LVA-expendable items
半成品Semi-finished goods
在制品(生产定单) Work in process(production orders)
产成品Finished goods
外购商品Trading goods
存货跌价准备-材料Provision-value decline of material
存货跌价准备-半成品Provision-value decline of semi-finished
存货跌价准备-产成品Provision-value decline of finished good
发出商品Goods sent out
待摊费用Deferred expenses
机械及设备租赁(IFRS) Machinery and equipment lease (IFRS)
机械及设备(IFRS) Machinery and equipment (IFRS)
无形资产减值准备(本地) Provision-impairment loss-intangi. Asset(LOCAL) 经营活动长期待摊费用Long term operating deferred expenses
短期借款-财务公司Short-term loan - SAIC Finance
无发票物料应付款项Payable for material without invoice
应付帐款-寄售Consignment payables
应付账款-国内Accounts payable-domestic
应付账款-国外Accounts payable-foreign
应付账款-关联公司Accounts payable associated companies
预收账款Downpayment received
应付工资-上年结转Salary payable to employee-prior year
应付工资-应计Accrual salary expenses
应付福利费-应计Accrued welfare expenses
应交增值税-进项税额Input VAT
应交增值税-已交税金VAT paid
应交增值税-转出未交增值税Transfer-out of unpaid VAT
应交增值税-减免税款VAT deductions and exemptions
应交增值税-销项税额Output VAT
应交增值税-出口退税Refund of export VAT
应交增值税-进项税额转出Transfer-out of input VAT
应交增值税-出口抵减内销产品应纳税Export duty deductible-domestic sales 应交增值税-转出多交增值税Transfer-out of overpaid VAT
应交增值税-未交增值税Unpaid VAT
应交消费税excise tax payable
应交所得税income tax payable
应交车船使用税vehicle tax payable
应交个人所得税(代扣代缴) Individual Income tax payable
应交关税Custom Duty payable
其他应交款-河道管理费riverway management charges
其他应付款项-公积金，养老金other payables-housing fund
其他应付款项-教育基金other payables-training funds
其他应付款项-医疗保险other payables-medical insurance
其他应付款项-失业保险other payables-unemployment insurance
其他应付款项-工会经费other payables-trade union
其他应付款项-其他(员工) other liabilities to employees
其他投资活动应付款other payable for investing activities
预提费用-利息费用Accrued interest expense
预提费用-维修费Accrual-maintenance
预提费用-技术开发费Accrual-royalties and developing expense
预提费用-租赁费Accrual-leasing expense
预提费用-产品质保三包费用Accrual-warranty expense
一年内到期的长期借款Long-term loan due within one year
应付融资租赁款项(IFRS) Payable for capital leasing(IFRS)
应付融资租赁款项(本地) Payable for capital leasing(Local)
股本capital stock
资本公积-其他资本公积other capital reserve
盈余公积-法定公积legal surplusreserve
盈余公积-任意公积discretionary surplusreserve
盈余公积-法定公益金statutory public welfare fund
留存收益retained earning
利润分配-其他转入profit allocation-transfered from others
利润分配-提取法定盈余公积profit allocation-legal surplus reserves
利润分配-提取法定公益金profit allocation-statutory welfare fund
利润分配-提取职工奖励及福利基金profit allocation-emplyee welfare fund 利润分配-提取任意盈余公积profit allocation-discretionary surplus reserve 利润分配-应付普通股股利profit allocation-dividend payable
利润分配-转作资本profit allocation-transfer into capital
本年利润undistributed profit
损益类：
原材料消耗-其他组件Raw material consumption-Other component
列入物料清单内包装材料消耗Consumption packaging material in BOM
半成品消耗Consumption semi-finished goods
物料差异Material variance
采购价格差异Purchasing price variance
物料用量差异Material usage variance
报废原材料-其他组件Scrap Raw Material Other Components
报废已列入物料清单包装材料Scrapping Packaging Material in BOM
报废半成品Scrapping semi-finished goods
完工结转(生产订单) Manufacturing output
半成品库存变动(委外结转) Inventory change unfinished good(w/o CE) 生产产出差异manufacturing output variance
外部加工费(委外) External processing cost(without time)
外协加工工序Extended work bench
能源-电费energy-electricity
能源-天然气费energy-natural gas
能源-水费energy-water
能源-汽油及其他油类energy-gasoline and oil
直接人工-岗位工资Direct labor post salary
直接人工-绩效工资及奖金Direct labor-Bonus wages
直接人工-加班费Direct labor-Overtime premiums
直接人工-社保费用及法定津贴Direct labor-Statutory social expense
预提直接人工费用Accrual expenses - wages
直接人工福利费-伙食费用及补贴wages welfare - expensesfor food
直接人工福利费-托费wages welfare - subsidy for kindergarten
直接人工福利费-子女及家庭补贴wages welfare - subsidy for bady,family 直接人工福利费-职工疗养费wages welfare - employee recuperate
直接人工福利费-医务人员工资wages welfare-salary infirmary employee 直接人工福利费-医药费用及补贴wages welfare - medical expenses
直接人工福利费-其他wages welfare - others
直接人工福利费-补充养老金wages welfare - additional pension
预提直接人工福利费Accrual expenses - wages welfare
管理人员--加班费Salary-overtime premiums
管理人员--绩效工资及奖金Salary-bonus salary
管理人员-岗位工资Salary-post salary
管理人员--社保费用及法定津贴Salary-Social security payments
预提管理人员工资Accrual expense- salary
管理人员福利费-伙食费用及补贴salary welfare-expenses for food
管理人员福利费-托费salary welfare-subsidy for kindergarten
管理人员福利费-子女及家庭补贴salary welfare-subsidy for family
管理人员福利费-职工疗养费salary welfare-employee recuperate
管理人员福利费-医务人员工资salary welfare-salaryinfirmary employees 管理人员福利费-医药费用及补贴salary welfare-medical expenses
管理人员福利费-其他salary welfare-others
管理人员福利费-补充养老金additional pension
预提管理人员福利费Accrual expense- salary welfare
外方人员工资Expatriate salary
交通补贴Transportation allowance
班车费Company bus expenses
工会费Trade union expense
培训费Training expense
生产类劳务费personal leasing expenses production
失业保险费unemployment insurance expense
公积金housing fund
劳动保护费labor protection expense
培训费training expense
医疗保险费medical insurance
养老金Pension
费用工报酬back staff expenses
折旧(IFRS) Depreciation on tangible assets(IFRS)
无形资产摊销(本地) Depreciation on intangible assets(local)
机器及设备维修费Machinery and equipment maintenance
运输费(进货) -国内Incoming freight-domestic
运输费(进货) -国外Incoming freight- foreign
运输费(内部) Interplant freight
运费(出货)-国内Outgoing freights domestic
运费(出货)-国外outgoing freight - foreign
保险Insurance
土地租赁费leasing(land)
仓库及房屋租赁费leasing storage & building
办公设备租赁费leasing office equipment
机械及设备租赁费leasing machinery and equipment
消耗-未列入物料清单包装材料Consumption Package Material not in BOM 消耗-易耗品Consumption Expendable Items
消耗-备件Comsumption Spare parts
消耗-未列入物料清单辅料Consumption aux.material not in BOM
其他低值易耗品spare part and small tools
润滑剂消耗Lubricant
报废-未列入物料清单包装材料Scrap packaing material not in BOM
报废-易耗品Scrap expendable items
报废-备件Scrap spare parts
报废-未列入物料清单辅料Scrap aux.material not in BOM
办公用品Office supplies
产成品领用(非销售) Consumption finished goods(cost element)
差旅费travel expenses
交通费traffic and commuting expenses domestic
业务招待费business entertainment
出国差旅费travel expenses for abroad trip
会议费cost external entertainment
试验检验费Testing expense
其他外部服务费用Other external service
咨询费consulting fee
佣金commision
包装费packaging expenses
展览费exhibition expenses
广告费advertisement expenses
产品质保三包费用-一般费用warranty general
产品质保三包费用-预提费用provision for warranty
其他费用other expenses
企业宣传费corporate publicity expenses
厂区维护费building maintenance
车船使用税vehicle tax
税费(印花税) fees and tax(stamp duty)
河道管理费fees for riverway
坏帐准备provisions-bad debt
存货跌价准备provisions-decline in value of inventory
存货盘亏Loss-inventory differences
存货盘盈Gain-inventory differences
招聘费recruiting cost
解聘费termination expense
邮递费postage expense
通讯费telecommunication expenses
汇兑损失Loss from exchange rate difference
汇兑收益Gain from exchange rate difference
银行手续费bank commission
银行利息支出Interest payments for long term loans
银行利息收入-其他Interest income from other funds
银行利息收入-短期Interest Income short term funds
营业外支出-固定资产处置(IFRS) Loss-disposal/sale of fixed asset(IFRS)
营业外支出-固定资产处置(本地) Loss-disposal/sale of fixed asset(local)
营业外支出-固定资产报废盘亏损失(IFRS) Loss resulting from scraped asset(IFRS) 营业外支出-固定资产报废盘亏损失(本地) Loss resulting from scraped asset(local) 营业外支出-罚款支出penalty expenses
营业外支出-捐赠支出Charitable Contributions
营业外支出-固定资产减值准备provision-impairment loss on fixed asset
非常损失Extraordinary expenses
主营业务收入sales revenue
其他业务收入-贸易商品销售Trading goods sales
其他业务收入-模具收入revenue-reimburse tooling cost
其他业务收入- 技术开发收入revenue-reimburse development cost
其他业务收入-包装收入packaging revenue
其他业务收入-运输收入transport revenue
其他业务收入-废品出售scrap revenue
其他业务收入-其他other revenue
其他业务收入-租赁收入rental revenue
营业外收入-固定资产处置(IFRS) Gain-fixed assets disposal/sale(IFRS)
营业外收入-固定资产处置(本地) Gain-fixed assets disposal/sale(local)
营业外收入-固定资产盘盈及升值(IFRS) Revenue from Write-up (IFRS)
营业外收入-固定资产盘盈及升值(本地) Revenue from Write-up (local)
营业外收入-资产出售Revenue from Asset Sale
资产出售收入结转Revenue clearing account Asset Sale
营业外收入-其他Other non-operating income
主营业务成本-产品成本Cost of goods sold(no cost element)
主营业务成本-成本差异variance settlement(no cost element)
其他业务支出-贸易商品tranding goods consumption
其他业务支出-营业税business tax
产成品报废Scrapping finished goods
贸易商品报废Trading goods scrap
未实现汇兑损失loss-unrealized exchange rate differences
未实现汇兑收益Gain from unrealized exchange rate differences 所得税income tax
其他业务支出Cost for other business
assets?1 资产current assets?11~ 12 流动资产现金及约当现金111 cash and cash equivalents? 库存现金cash on hand?1111 petty cash/revolving funds?1112 零用金/周转金银行存款cash in banks?0 g1113 在途现金cash in transit?1116 约当现金1117 cash equivalents? 约当现金1118 其它现金及other cash and cash equivalents? short-term investment?112 短期投资 - stock?股票- short-term investments 1121 短期投资 term notes and bills?-shortterm investments - short1122 短期投资--短期票券 government bonds?term investments short--1123 短期投资-政府债券beneficiary certificates?short-term investments --1124 短期投资受益凭证 corporate bonds?term investments --1125 短期投资-公司债short term investments other?- 1128 短期投资-其它short-allowance for reduction of shortterm investment to market?1129 -备抵短期投资跌价损失113 应收票据notes receivable? 应收票据notes receivable?1131 应收票据贴现discounted notes receivable?1132 notes receivable - related parties?1137 应收票据-关系人 other notes receivable?其它应收票据1138 tible accounts-－应收票据1139 备抵呆帐allowance for uncollec- notes receivable? 应收帐款114 accounts receivable? 应收帐款accounts receivable?1141 应收分期帐款installment accounts receivable?1142 - related parties? 1147 应收帐款-关系人accounts receivable accounts receivable? tible accounts 1149 备抵呆帐－应收帐款-allowance for uncollec- other receivables?其它应收款118 forward exchange contract receivable?1181 应收出售远汇款forward exchange contract receivable -1182 应收远汇款-外币foreign currencies? discount on forward ex-1183 change contract?买卖远汇折价应收收益earned revenue receivable?1184 income tax refund receivable?应收退税款1185 - related parties?-1187 其它应收款关系人other receivables other?other receivables 1188 其它应收款-其它-allowance for uncollec- other receivables? tible accounts - 1189 备抵呆帐-其它应收款inventories?121~122 存货 merchandise inventory?1211 商品存货 consigned goods?寄销商品1212 goods in transit?在途商品1213 1219 备抵存货跌价损失allowance for reduction of inventory to market? 1221 制成品finished goods? consigned finished goods? 寄销制成品1222 1223 副产品by-products? 1224 在制品work in process? 1225 委外加工work in process -outsourced? 1226 原料raw materials? 1227 物料supplies? 1228 在途原物料materials and supplies in transit? 1229 备抵存货跌价损失allowance for reduction of inventory to market? 125 预付费用prepaid expenses? 1251 预付薪资prepaid payroll? 1252 预付租金prepaid rents? 1253 预付保险费prepaid insurance? 用品盘存1254 office supplies? prepaid income tax?1255 预付所得税 other prepaid expenses?1258 其它预付费用 126 预付款项prepayments? 1261 预付货款prepayment for purchases? other prepayments?1268
中国共产党，其他政党及政协相关名称 中国共产党中央委员会Central Committee of the Communist Party of China 中央政治局Political Bureau of the Central Committee of the CPC 中央政治局常务委员会Standing Committee of the Political Bureau of the CPC 中央书记处Secretariat of the Central Committee of the CPC 中央军事委员会Central Military Commission of the CPC 中央纪律检查委员会Central Commission for Discipline Inspection of the CPC 中央办公厅General Office, CCCPC 中央组织部Organization Department, CCCPC 中央宣传部Publicity Department, CCCPC 中央统一战线部United Front Work Department, CCCPC 中央对外联络部International Liaison Department, CCCPC 中央政法委员会Committee of Political and Legislative Affairs, CCCPC 中央政策研究室Policy Research Office, CCCPC 中央直属机关工作委员会Work Committee for Offices Directly under the CCCPC 中央国家机关工作委员会State Organs Work Committee of the CPC 中央台湾工作委员会Taiwan Affairs Office, CCCPC 中央对外宣传办公室International Communication Office, CCCPC 中央党校Party School of the CPC 中央党史研究室Party History Research Centre, CCCPC 中央文献研究室Party Literature Research Centre, CCCPC 中央翻译局Compilation and Translation Bureau, CCCPC 中央外文出版发行事业局 China Foreign Languages Publishing and Distribution Administration 中央档案馆Archives Bureau, CCCPC 《中国人民政治协商会议及其机构》 The Chinese People’s Political Consultative Conference (CPPCC) and Its Structure 中国人民政治协商会议全国委员会National Committee of the CPPCC 中国人民政治协商会议全国委员会常务委员会 Standing Committee of the National Committee of the CPPCC 中国人民政治协商会议全国委员会办公厅 General Offices of the CPPCC National Committee 专门委员会Special Committee 提案委员会Committee for Handling Proposals 经济委员会Committee for Economic Affairs 人口资源环境委员会Committee of Population, Resources and Environment 教科文卫体委员会Committee of Education, Science, Culture, Health and Sports
一级科目二级科目三级科目四级科目 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
中国注册会计师考试英文测试词汇整理 现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier's check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets
中国会计制度科目英文对照 应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable 应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 长期投资：Long-term investment： 其中:长期股权投资Including: Long term equity investment 长期债权投资Long term securities investment 固定资产原价Fixed assets-cost 固定资产净值Fixed assets-net value 减：固定资产减值准备Less: Impairment of fixed assets 固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 其中:土地使用权Including: Land use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including: Fixed assets repair 其他长期资产Other long term assets 无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits 应付票款Notes payable 应付帐款Accounts payab1e预收帐款Advances from customers 应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e 应交税金T axes payable其他应交款Other payable to government其他应付款Other creditors 预提费用Provision for expenses预计负债Accrued liabilities 一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities长期借款Long-term loans payable 应付债券Bonds payable长期应付款long-term accounts payable 长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit * 少数股东权益Minority interests 实收资本(股本) Subscribed Capital国家资本National capital 集体资本Collective capital法人资本Legal person's capital 其中:国有法人资本Including: State-owned legal person's capital 集体法人资本Collective legal person's capital个人资本Personal capital 外商资本Foreign businessmen's capital 资本公积Capital surplus 盈余公积surplus reserve 其中:法定盈余公积Including: statutory surplus reserve 公益金public welfare fund 补充流动资本Supplementary current capital * 未确认的投资损失（以“-”号填列）Unaffirmed investment loss 未分配利润Retained earnings 所有者权益合计T otal shareholder's equity
-------------------------------------------------------------------------------- From: lijunjiwoaini@https://www.doczj.com/doc/55872385.html, Subject: Date: Sun, 11 Nov 2007 20:46:40 +0800 中国共产党中央委员会Central Committee of the Communist Party of China 中央政治局Political Bureau of the Central Committee of the CPC 中央政治局常务委员会Standing Committee of the Political Bureau of the CPC 中央书记处Secretariat of the Central Committee of the CPC 中央军事委员会Central Military Commission of the CPC 中央纪律检查委员会Central Commission for Discipline Inspection of the CPC 中央办公厅General Office, CCCPC 中央组织部Organization Department, CCCPC 中央宣传部Publicity Department, CCCPC 中央统一战线部United Front Work Department, CCCPC 中央对外联络部International Liaison Department, CCCPC 中央政法委员会Committee of Political and Legislative Affairs, CCCPC 中央政策研究室Policy Research Office, CCCPC 中央直属机关工作委员会Work Committee for Offices Directly under the CCCPC 中央国家机关工作委员会State Organs Work Committee of the CPC 中央台湾工作委员会Taiwan Affairs Office, CCCPC 中央对外宣传办公室International Communication Office, CCCPC 中央党校Party School of the CPC 中央党史研究室Party History Research Centre, CCCPC 中央文献研究室Party Literature Research Centre, CCCPC 中央翻译局Compilation and Translation Bureau, CCCPC 中央外文出版发行事业局China Foreign Languages Publishing and Distribution Administration 中央档案馆Archives Bureau, CCCPC to have a crush on (someone)； to feel an instant magnetism； to catch one‘s eyes；to hit it off； to have the hots for (someone)； to be attracted to each other. 这些片语，都是描写男女间互相倾慕，两情相悦，有吸引力或一见锺情。 例如： * He (she) has a crush on her (him) (他对她十分爱慕) 。 * He felt an instant magnetism when their eyes met. （他们见面时，他立即感到磁性般的吸住）。 意指女的外表吸引; 如果是she felt ……那么就是指男的外表吸引。
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable
应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment
国际会计科目中英文对照Account帐户 Accounting system会计系统AmericanAccountingAssociation美国会计 协会 AmericanInstituteofCPAs美国注册会计师 协会 Audit审计 Balance sheet资产负债表 Bookkeepking簿记 Cash flow prospects现金流量预测 Certificate in Internal Auditing内部审计证书CertificateinManagementAccounting管理 会计证书 Certificate Public Accountant注册会计师 Cost accounting成本会计 External users外部使用者 Financial accounting财务会计 Financial Accounting Standards Board财务会 计准则委员会 Financial forecast财务预测
Generallyacceptedaccountingprinciples公认会计原则 General-purpose information通用目的信息GovernmentAccountingOffice政府会计办公室 Income statement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会 Integrity整合性 Internal auditing内部审计 Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users内部使用者 Management accounting管理会计Return of investment投资回报 Return on investment投资报酬SecuritiesandExchangeCommission证券交易委员会 Statement of cash flow现金流量表
中国各级党政机关干部名称英文翻译 中共中央总书记General Secretary, the CPC Central Committee 政治局常委Member, Standing Committee of Political Bureau, the CPC Central Committee 政治局委员Member, Political Bureau of the CPC Central Committee 书记处书记Member, secretariat of the CPC Central Committee 中央委员Member, Central Committee 候补委员Alternate Member …省委/市委书记Secretary,…Provincial/Municipal Committee of the CPC 党组书记secretary, Party Leadership Group 中华人民共和国主席/副主席President/Vice President, the People's Republic of China 全国人大委员长/副委员长Chairman/Vice Chairman, National People's Congress 秘书长Secretary-General 主任委员Chairman 委员Member （地方人大）主任Chairman, Local People's Congress 人大代表Deputy to the People's Congress 国务院总理Premier, State Council 国务委员State Councilor 秘书长Secretary-General （国务院各委员会）主任Minister in Charge of Commission for （国务院各部）部长Minister 部长助理Assistant Minister
中国会计科目的中英文对照—负债类 二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable
应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费用 Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest
中国会计科目中英文对照 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods