ACCA会计科目中英对照_精品文档.doc

ACCA会计科目中英对照_精品文档.doc

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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currentassets

111现金及约当现金cashandcashequivalents

1111库存现金cashonhand

1112零用金/周转金pettycash/revolvingfunds

1113银行存款cashinbanks

1116在途现金cashintransit

1117约当现金cashequivalents

1118其它现金及约当现金othercashandcashequivalents

112短期投资short-terminvestments

1121短期投资-股票short-terminvestments-stock

1122短期投资-短期票券short-terminvestments-short-termnotesandbills

1123短期投资-政府债券short-terminvestments-governmentbonds

1124短期投资-受益凭证short-terminvestments-beneficiarycertificates

1125短期投资-公司债short-terminvestments-corporatebonds

1128短期投资-其它short-terminvestments-other

1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket

113应收票据notesreceivable

1131应收票据notesreceivable

1132应收票据贴现discountednotesreceivable

1137应收票据-关系人notesreceivable-relatedparties

1138其它应收票据othernotesreceivable

1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable

114应收帐款accountsreceivable

1141应收帐款accountsreceivable

1142应收分期帐款installmentaccountsreceivable

1147应收帐款-关系人accountsreceivable-relatedparties

1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable

118其它应收款otherreceivables

1181应收出售远汇款forwardexchangecontractreceivable

1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies

1183买卖远汇折价discountonforwardex-changecontract

1184应收收益earnedrevenuereceivable

1185应收退税款incometaxrefundreceivable

1187其它应收款-关系人otherreceivables-relatedparties

1188其它应收款-其它otherreceivables-other

1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables

121~122存货inventories

1211商品存货merchandiseinventory

1212寄销商品consignedgoods

1213在途商品goodsintransit

1219备抵存货跌价损失allowanceforreductionofinventorytomarket

1221制成品finishedgoods

1222寄销制成品consignedfinishedgoods

1223副产品by-products

1224在制品workinprocess

1225委外加工workinprocess-outsourced

1226原料rawmaterials

1227物料supplies

1228在途原物料materialsandsuppliesintransit

1229备抵存货跌价损失allowanceforreductionofinventorytomarket

125预付费用prepaidexpenses

1251预付薪资prepaidpayroll

1252预付租金prepaidrents

1253预付保险费prepaidinsurance

1254用品盘存officesupplies

1255预付所得税prepaidincometax

1258其它预付费用otherprepaidexpenses

126预付款项prepayments

1261预付货款prepaymentforpurchases

1268其它预付款项otherprepayments

128~129其它流动资产othercurrentassets

1281进项税额VATpaid（orinputtax）

1282留抵税额excessVATpaid（oroverpaidVAT）

1283暂付款temporarypayments

1284代付款paymentonbehalfofothers

1285员工借支advancestoemployees

1286存出保证金refundabledeposits

1287受限制存款certificateofdeposit-restricted

1291递延所得税资产deferredincometaxassets

1292递延兑换损失deferredforeignexchangelosses

1293业主（股东）往来owners'（stockholders'）currentaccount

1294同业往来currentaccountwithothers

1298其它流动资产-其它othercurrentassets-other

13基金及长期投资fundsandlong-terminvestments

131基金funds

1311偿债基金redemptionfund（orsinkingfund）

1312改良及扩充基金fundforimprovementandexpansion

1313意外损失准备基金contingencyfund

1314退休基金pensionfund

1318其它基金otherfunds

132长期投资long-terminvestments

1321长期股权投资long-termequityinvestments

1322长期债券投资long-termbondinvestments

1323长期不动产投资long-termrealestatein-vestments

1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance

1328其它长期投资otherlong-terminvestments

1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments

14~15固定资产property,plant,andequipment

141土地land

1411土地land

1418土地-重估增值land-revaluationincrements

142土地改良物landimprovements

1421土地改良物landimprovements

1428土地改良物-重估增值landimprovements-revaluationincrements

1429累积折旧-土地改良物accumulateddepreciation-landimprovements

143房屋及建物buildings

1431房屋及建物buildings

1438房屋及建物-重估增值buildings-revaluationincrements

1439累积折旧-房屋及建物accumulateddepreciation-buildings

144~146机（器）具及设备machineryandequipment

1441机（器）具machinery

1448机（器）具-重估增值machinery-revaluationincrements

1449累积折旧-机（器）具accumulateddepreciation-machinery

151租赁资产leasedassets

1511租赁资产leasedassets

1519累积折旧-租赁资产accumulateddepreciation-leasedassets

152租赁权益改良leaseholdimprovements

1521租赁权益改良leaseholdimprovements

1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements

156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment

1561未完工程constructioninprogress

1562预付购置设备款prepaymentforequipment

158杂项固定资产