2009CPA教材 会计科目表 中英文对比 本人翻的

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编号
会计科目名称
ENGLISH 1001
库存现金
CASH ON HAND 1002
银行存款
BANK DEPOSIT 1003
存放中央银行款项
DEPOSIT IN CENTRAL BANK 1011
寄存同业
DEPOSIT IN OTHER BANK 1012
其他货泉资金
OTHER MONETARY FUNDS 1021
结算备付金
SETTLEMENT MONETARY FUND 1031
存出保障金
DEPOSIT FOR GUANARTEE 1101
交易性金融资产
TRANSACTIONAL MONETARY ASSETS 1111
买入返售金融资产
BUY RETURNED MONETARY ASSETS 1121
应收票据
NOTES RECEIVABLE 1122
应收账款
ACCOUNTS RECEIVABLE 1123
预支账款
PREPAYMENTS 1131
应收股利
DIVIDEND RECEIVABLE 1132
应收本钱
INTEREST RECEIVABLE 1201
应收代位追偿款
SUBROGATION RECOVERY OF RECEIVABLES 1211
应收分保账款
REINSURANCE RECEIVABLES 1212
应收分保合同准备金
DEPOSIT OF REINSURANCE RECEIVABLES 1221
其余应收款
OTHER RECEIVABLES 1231
坏账准备
BAD DEBTS RESERVE 1301
贴现资产
DISCOUNT ASSET 1302
拆出资金
FUNDS OF INTER-BANK LENDING 1303
贷款
LOAN 1304
贷款丧失准备
LOSS RESERVE OF LOAN 1311
代理兑付证券
AGENCY PAYMENT OF SECURITIES 1321
署理业务资产
AGENCY BUSINESS ASSET 1401
材料洽购
MATERIAL PURCHASING 1402
在途物资
GOODS AND MATERIALS IN TRANSIT 1403
原资料
RAW MATERIALS 1404
材料成本差别
MATERIAL COST VARIANCE 1405
库存商品
COMMODITY STOCKS 1406
发出商品
CONSIGNMENT STOCK 1407
商品进销差价
PRICE DIFERENCE ON BUYING/SELLING COMMODITY 1408
委托加工物资
ENTRUST PROCESSING MATERIALS 1411
周转材料
TURNOVER MATERIALS 1421
耗费性生物资产
EXPENDABLE BIOLOGICAL ASSETS 1431
贵金属
VALUABLE METAL 1441
抵债资产
DEBT ASSETS 1451
损余物资
SALVAGE MATERIALS 1461
融资租赁资产
FINANCE LEASING ASSETS 1471
存货跌价准备
INVENTORY PRICE FALLING RESERVES 1501
持有至到期投资
INVESTMENT HOLD TO DUE 1502
持有至到期投资减值准备
RESERVE FOR THE IMPAIRMENT OF INVESTMENT HOLD TO DUE 1503
可供出卖金融资产
FINANCIAL ASSETS AVAILABLES FOR SALE 1511
长期股权投资
LONG TERM EQUITY INVESTMENT 1512
长期股权投资减值准备
IMPAIRMENT OF LONG TERM EQUITY INVESTMENT 1521
投资性房地产
REAL-ESTATE FOR INVESTMENT 1531
长期应收款
LONG TERM RECEIVALBES 1532
未实现融资收益
UNREALIZED FINANCING INCOME 1541
存出资本保证金
CAPITAL MARGIN DEPOSIT 1601
固定资产
FIXED ASSET 1602
累计折旧
ACCUMULATED DEPRECIATION 1603
固定资产减值准备
IMPAIRMENT OF FIXED ASSETS 1604
在建工程
CONSTRUCTURE IN PROCESS 1605
工程物资
PROJECT GOODS AND MATERIAS 1606
固定资产清算
DISPOSAL OF FIXED ASSETS 1611
未担保余值
UNGUARANTEED RESIDUAL VALUE 1621
出产性生物资产
PRODUCTIVE BIOLOGICAL ASSETS 1622
生产性生物资产累计折旧
ACCUMULATED DEPRECIATION OF PRODUCTIVE BIOLOGICAL ASSETS 1623
公益性生物质产
NON-PROFIT PURPOSE BIOLOGICAL ASSETS 1631
油气资产
OIL AND GAS PROPERTIES 1632
累计折耗
ACCUMULATED DEPLETION 1701
无形资产
INTANGIBLE ASSETS 1702
累计摊销
AMORTIZATION OF INTANGIBLE ASSETS 1703
无形资产减值预备
INTANGIBLE ASSETS DEVALUATION RESERVES 1711
商誉
GOODWILL 1801
长等待摊费用
LONG TERM PREPAID-EXPENSES 1811
递延所得税资产
DEFERED TAX ASSET 1821
独立账户资产
INDEPENDENT ACCOUNT ASSET 1901
待处置财产损溢
ASSETS PENDING DISPOAL 2001
短期借款
SHORT-TERM BORROWINGS 2002
存入保证金
MARGIN DEPOSIT 2003
拆入资金
BORROWED INTER-BANK FUNDS 2004
向中心银行借款
CENTRAL BANK BORROWINGS 2011
接收存款
ABSORBS DEPOSIT 2012
同业存放
INTER-BANK DEPOSIT 2021
贴现负债
DISCOUNT LIABILITY 2101
交易性金融负债
TRANSACTIONAL FINANCIAL LIABILIES 2111
卖出回购金融资产款
FINANCIAL ASSETS SOLD FOR REPURCHASE 2201
应付票据
NOTES PAYABLES 2202
应付账款
ACCOUNT PAYABLES 2203
预收账款
ADVANCE PAYMENTS RECEIVED 2211
应付职工薪酬
EMPLOYEE PAYROLL PAYABLE 2221
应交税费
TAX AND OTHER CHARGES PAYABLE 2231
应付利息
INTEREST PAYABLE 2232
应付股利
DIVIDEND PAYABLE 2241
其他应付款
OTHER PAYABLES 2251
应付保单红利
INSURANCE DIVIDEND PAYABLE 2261
应付分保账款
REINSURANCE PAYABLE 2311
代理交易证券款
AGENT SALE OF SECURITIES 2312
代办承销证券款
SECURITIES UNDERWRITING AGENT SHALL 2313
代理兑付证券款
DEPUTY PAYMENT OF SECURITIES SHALL 2314
代理业务负债
AGENCY BUESINESS LIABILITIES 2401
递延收益
DEFERRED INCOME 2501
长期借款
LONG-TERM BORROWINGS 2502
敷衍债券
DEBENTURES PAYABLE 2601
未到期责任准备金
UNEARNED PREMIUM RESERVE 2602
保险责任准备金
APPROPRIATION OF DEPOSIT FOR DUTY 2611
保户储金
POLICYHOLDER SAVINGS 2621
独破账户负债
INDEPENDENT ACCOUNT LIABILITIES 2701
长期应付款
LONG-TERM PAYABLES 2702
未确认融资费用
UNACKNOWLEDGED FINANCIAL CHARGES 2711
专项应付款
SPECIAL PAYABLE 2801
预计负债
ESTIMATED LABILITIES 2901
递延所得税负债
DEFERRED INCOME TAX LIBILITIES 3001
清理资金往来
SETTLEMENT FUNDS 3002
货币兑换
CURRENCY EXCHANGE 3101
衍生工具
DERIVATIVES 3201
套期工具
ARBITRAGE TOOLS 3202
被套期名目
ARBITRAGE PROJECT 4001
实收资本
PAID-IN CAPITAL 4002
资本公积
CAPITAL RESERVE 4101
盈余公积
SURPLUS RESERVE 4102
个别危险准备
RESERVE OF GENERAL RISK 4103
本年利润
CURRENT YEAR PROFIT/LOSS 4104
利润调配
PROFIT DISTRIBUTION 4201
库存股
TREASURY STOCK 5001
生产成本
PRODUCTION COST 5101
制作费用
MANUFACTURING COST 5201
劳务本钱
SERVICE COST 5301
研发支出
RESEARCH AND DEVELOPMENT EXPENDITURES 5401
工程施工
ENGINEERING CONSTRUCTION 5402
工程结算
VALUATION OF CONSTRUCTION WORK 5403
机械功课
MECHANICAL WORK 6001
主营业务收入
MAIN OPERATION REVENUE 6011
利息收入
INTEREST INCOME 6021
手续费及佣金收入
COMMISSION INCOME 6031
保费收入
PREMIUM INCOME 6041
租赁收入
RENT INCOME 6051
其他业务收入
OTHER OPERATION REVENUE 6061
汇兑损益
EXCHANGE GAIN/LOSS 6101
公道价值变动损益
PROFIT AND LOSS FROM FAIR VALUE CHANGES 6111
投资收益
PROFIT ON INVESTMENT 6201
摊回保险责任筹备金
AMORTIZED DEPOSIT FOR DUTY 6202
摊回赔付支出
AMORTIZED COMPENSATION EXPENSES 6203
摊回分保费用
AMORTIZED REINSURANCE EXPENDITURES 6301
营业外收入
NON-OPERATING REVENUE 6401
主营业务成本
MAIN OPERATING COST 6402
其他业务成本
OTHER OPERATING COST 6403
营业税金及附加
OPERATING TAX AND SURCHARGES 6411
利息支出
INTEREST EXPENSES 6421
手续费及佣金支出
COMMISSION EXPENSES 6501
提取未到期责任准备金
APPROPRIATION OF DEPOSIT FOR UNDUE DUTY 6502
提取保险义务准备金
APPROPRIATION OF DEPOSIT FOR DUTY EXPENSES 6511
赔付支出
COMPENSATION EXPENSES 6521
保单红利支出
DIVIDED POLICY EXPENDITURES 6531
退保金
SURRENDER VALUE 6541
分出保费
REINSURANCE PREMIUM 6542
分保费用
REINSURANCE COST 6601
销售费用
SELLING EXPENSES 6602
治理用度
ADMINISTRATIVE EXPENSES 6603
财务费用
FINANCE EXPENSES 6604
勘察费用
EXPLORATION EXPENDITURES 6701
资产减值损失
ASSET IMPAIRMENT LOSS 6711
营业外支出
NON-OPERATING EXPENSES 6801
所得税费用
INCOME TAX EXPENSES 6901
以前年度损益调剂
PROFIT/LOSS FROM ADJUSTMENT T0 PREVIOUS YEAR