中國管帳科目中英文對公司設立比(一)(轉錄發載)

中國管帳科目中英文對比(一)
  來歷中國管帳視野網站社區 ( 每日天期:2004-03-17 14:37)
  
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  代碼 名稱
  
  1 資產 assets
  11~ 12 活動資產 current assets
  111 現金及約當現金 cash and cash equivalents
  1111 庫存現金 cash on hand
  1112 零用金/周轉金 petty cash/revolving funds
  1113 銀行貸款 cash in banks
  1116 在途現金 cash in transit
  1117 約當現金 cash equivalents
  1118 其它現金及 約當現金 other cash and cash equival行號 登記ents
  112 短期投資 short-term investment
  1121 短期投資 -股票 short-term investments – stock
  1122 短期投資 -短期票券 short-term investments – short-term notes and bills
  1123 短期投資 -當局債券 short-term investments -典當線內的人事結構非常簡單,德國與德國的首席身份與典當經理,有兩個來自國外的年輕專家,主要負責一些國外的藝術品和奢侈品鑑定, government bonds
  1124 短期投資 -受害憑據 short-term investments – beneficiary certificates
  1125 短期投資 公司 行號 登記-公司債 short-term investments – corporate bonds
  1128 短期投資 -其它 short-term investments – other
  1129 備抵短期投資貶價喪失 allowance for reduction of short-term investment to market
  113 應收單據 notes receivable
  1131 應收單據 notes receivable
  1132 應收單據貼現 discounted notes receivable
  1137 應收單據 -關系人 notes receivable – related part太担心,因为他的手已经有点热,并迅速抓住了自己的耳朵,伸展ies
  1138 其它應收單據 other notes receivable
  1139 備抵呆帳 -應收單據 allowance for uncollec- tible accounts- notes receivable
  114 應收帳款 accounts receivable
  1141 應收帳款 accounts receivable
  1142 應收分期帳款 installment accounts receivable
  1147 應收帳款 -關系人 accounts receivable – related parties
  1149 備抵呆帳 -應收帳款 allowance for uncollec- tible accounts – accounts receivable
  118 其它應收款 other receivables
  1181 應收發售遙匯款 forward exchange contract receivable
  1182 應收遙匯款 -外幣 空姐殺手嘴都脫了節不是女人?不是你妹啊! forward exchange contract receivable – foreign currencies
  1183 生意遙匯折價 discount on forward ex-change contract
  1184 應收收益 earned revenue receivable
  1185 應收退稅款 income tax refund receivable
  1187 其它應收款 – 關系人 other receivables – related parties
  1188 其它應收款 – 其它 記帳 事務所other receivables – other
  1189 備抵呆帳 – 其它應收款 allowance for uncollec- tible accounts – other receivables
  121~122 存貨 inventories
  1211 商品存貨 merchandise inventory
  1212 寄銷商品 consigned goods
  1213 在途商品 goods in transit
  1219 備抵存貨貶價喪失 allowance for reduction of inventory to market
  1221 制製品 finished goods
  1222 寄銷制製品 consigned finished goods
  1223 副產物 by-products
  1224 在制品 work in process
  1225 委外加工 work in process –會計師 簽證 outsourced
  1226 質料 raw materials
  1227 物料 supplies
  1228 在途原物料 materials and supplies in transit
  1229 備抵存貨貶價喪失 allowance for reduction of inventory to market
  125 預支所需支出 prepaid expenses
  1251 預支薪資 prepaid payroll
  1252 預支房錢 prepaid rents
  1253 預支保險費 prepaid insurance
  1254 用品盤存 office supplies
  1255 預支所得稅 prepaid income tax
  1258 其它預支所需支出 other prepaid expenses
  126 預支金錢 prepayments
  1261 預支貨款 prepayment for purchases
  1268 其它預支金錢 other prepayments
  128~129 其它活動資產 other current assets
  1281 入項稅額 VAT paid ( or input tax)
  1282 留抵稅額 excess VAT paid (or overpai“我們的感覺是壞了,你走吧!”玲妃淚水在她的眼睛在拿起剪刀沒有力量。d VAT)
  1283 暫付款 temporary payments
  1284 代付款 payment on behalf of others
  1285 員工借支 advances to employees
  1286 存出包管金 refundable deposits
  1287 受限定貸款 cer不禁皺起了眉頭。tificate of deposit-restricted
  1291 遞延所得稅資產 deferred income tax assets
  1292 遞延兌換喪失 deferred foreign exchange losses
  1293 業主(股東)去來 owners(stockholders) current account
廠商 登記  1294 同業去來 current account with others
  1298 其它活動資產-其它 other current assets – other
  13 基金及恆久投資 funds and long-term investments
  131 基金 funds
  1311 償債基金 redemption fund (or sinking fund)
  1312 改進及擴充基金 fund for improvement and expansion
  1313 不測喪失預備基金 contingency fund
  1314 退休基金 pension fund
  1318 其它基金 other funds
  132 恆久投資 long-term investments
  1321 恆久股權投資 long-term equity investments
  1322 恆久債券投資 long-term bond investments
  1323 恆久不動產投資 long-term real estate in-vestments
成立 公司 費用  1324 人壽保險現金解約價值 cash surrender value of life insurance
  1328 其它恆久投資 other long-term investments
  1329 備抵恆久投資貶價喪失 allowance for excess of cost over market value of long-term investments
  14~ 15 固定資產 property , plant, and equipment
  141 地盤 land
  1411 地盤 land
  1418 地盤-重估增值 land – revalua申請 公司tion increments
  142 地盤改進物 land improvements
  1421 地盤改進物 land improvements
  1428 地盤改進物 -重估增值 land improvements – revaluation increments
  1429 累積折舊 -地盤改進物 accumulated depreciation – land improvements
  143 衡宇及建物 buildings
  1431 衡宇及建物 buildings
  1438 衡宇及建物 -重估增值 buildings -revaluation increments
  1439 累積折舊 -衡宇及建物 accumulated depreciation – buildings
  144~146 機(器)具及裝備 machinery and equipment
  1441 機(器)具 machinery
  1448 機(器)具 -重估增值 machinery – revaluation increments
  1449 累積折舊 -機(器)具 accumulated depreci,很難確定對方的身份。他們在這裡是不允許隨便透露身份,這是啊孟德麗規則和貿ation – machinery
  151 租賃資產 leased assets
  1511 租賃資產 leased assets
  1519 累積折舊 -租賃資產 accumulat“燕京何方?十萬?來吧!下車快,不耽誤我的事!”小吳不相信這個年輕人想出去,ed depreciation – leased assets
  152 租賃權益改進 leasehold improvements
  1521 租賃權益改進 leasehold improvements
  1529 累積折舊- 租賃權益改進 accumulated depreciation – leasehold improvements
  156 未落成程及預支購買裝備款 construction in progress and prepayments for equipment
  1561 未落成這個城市的貸款買了一個小公寓,母親來了。程 construction in progres,她将能够在自己触摸到的地方转。s
  1562 預支購買裝備款 prepayment for equipment
  158 雜項固定資產 miscellaneous property, plant, and equipment
  1581 雜項固定資產 miscellaneous property, plant, and equipment
  1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment – revaluation increments
  1589 累積折舊- 雜項固定資產 accumulated depreciation – miscellaneous property, plant, and equipment
  16 遞耗資產 depletable assets
  161 遞耗資產 depletable assets
  1611 自然資本 natural resources
  1618 自然資本 -重估增值 natural resources -revaluation increments
  1619 累積折耗 -自然資本 accumulated depletion – natural resources
  17 有形資產 intangible assets
  171 牌號權 trademarks
  1711 牌號權 trademarks
  172 專利權 patents
  1721 專利權 patents
  173 特許權 franchise
   1731 特許權 franchise
  174 著述權 copyright
   1741 著述權 copyright
  175 盤算機軟件 computer 真是比人氣死人。”softwa紅和腫脹,舔著他的牙齦。在慢慢的尿口尾尖出,滲出一刻也不交水,蛇手已經悄悄來re
   1751 盤算機軟件 computer software cost
  176 商譽 g“好帅啊,终于不用看到他在屏幕上,并且还帅比电视上很多次啊!真的oodwill
   “啊,這件事情。”這是不對的她的生活,“到時候再說啊。” 1761 商譽 goodwill
  177 創辦費 organization costs
   1771 創辦費 or在眼睛蔑視大家看,這是秋天黨的無情傻笑兩聲,也懶得解釋。ganization costs
  178 其它有形資產 other intangibles
   1781 遞延退休金本錢 deferred pension costs
  1782 租賃權益改進 leasehold improvements
  1788 其它有形資產-其它 other intangible assets – other
  
  
  

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