科目英文怎么说 有谁知道新会计各科目的英文翻译

有谁知道新会计各科目的英文翻译  

有谁知道新会计各科目的英文翻译

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 aounts- notes receivable
114 应收帐款 aounts receivable
1141 应收帐款 aounts receivable
1142 应收分期帐款 installment aounts receivable
1147 应收帐款 -关系人 aounts receivable - related parties
1149 备抵呆帐 －应收帐款 allowance for uncollec- tible aounts - aounts 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 ine 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 aounts - 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
1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
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
1254 用品盘存 office supplies
1255 预付所得税 prepaid ine tax
1258 其它预付费用 other prepaid expenses
126 预付款项 prepayments
1261 预付货款 prepayment for purchases
1268 其它预付款项 other prepayments
128~129 其它流动资产 other current assets
1281 进项税额 VAT paid ( or input tax)
1282 留抵税额 excess VAT paid (or overpaid VAT)
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 递延所得税资产 deferred ine tax assets
1292 递延兑换损失 deferred foreign exchange losses
1293 业主(股东)往来 owners'(stockholders') current aount
1294 同业往来 current aount with others
1298 其它流动资产-其它 other current assets - other
13 基金及长期投资 funds and long-term investments
131 基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 长期投资 long-term investments
1321 长期股权投资 long-term equity investments
1322 长期债券投资 long-term bond investments
1323 长期不动产投资 long-term real estate in-vestments
1324 人寿保险现金解约价值 cash surrender value of life insurance
1328 其它长期投资 other long-term investments
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments
14~ 15 固定资产 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land - revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 -重估增值 land improvements - revaluation increments
1429 累积折旧 -土地改良物 aumulated depreciation - land improvements
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 -revaluation increments
1439 累积折旧 -房屋及建物 aumulated depreciation - buildings
144~146 机(器)具及装置 machinery and equipment
1441 机(器)具 machinery
1448 机(器)具 -重估增值 machinery - revaluation increments
1449 累积折旧 -机(器)具 aumulated depreciation - machinery
151 租赁资产 leased assets
1511 租赁资产 leased assets
1519 累积折旧 -租赁资产 aumulated depreciation - leased assets
152 租赁权益改良 leasehold improvements
1521 租赁权益改良 leasehold improvements
1529 累积折旧- 租赁权益改良 aumulated depreciation - leasehold improvements
156 未完工程及预付购置装置款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 预付购置装置款 prepayment for equipment
158 杂项固定资产 miscellaneous property, plant, and equipment
1581 杂项固定资产 miscellaneous property, plant, and equipment
1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累积折旧- 杂项固定资产 aumulated depreciation - miscellaneous property, plant, and equipment
16 递耗资产 depletable assets
161 递耗资产 depletable assets
1611 天然资源 natural resources
1618 天然资源 -重估增值 natural resources -revaluation increments
1619 累积折耗 -天然资源 aumulated depletion - natural resources
17 无形资产 intangible assets
171 商标权 trademarks
1711 商标权 trademarks
172 专利权 patents
1721 专利权 patents
173 特许权 franchise
1731 特许权 franchise
174 著作权 copyright
1741 著作权 copyright
175 计算机软体 puter sofare
1751 计算机软体 puter sofare cost
176 商誉 goodwill
1761 商誉 goodwill
177 开办费 anization costs
1771 开办费 anization costs
178 其它无形资产 other intangibles
1781 递延退休金成本 deferred pension costs
1782 租赁权益改良 leasehold improvements
1788 其它无形资产-其它 other intangible assets - other
18 其它资产 other assets
181 递延资产 deferred assets
1811 债券发行成本 deferred bond issuance costs
1812 长期预付租金 long-term prepaid rent
1813 长期预付保险费 long-term prepaid insurance
1814 递延所得税资产 deferred ine tax assets
1815 预付退休金 prepaid pension cost
1818 其它递延资产 other deferred assets
182 闲置资产 idle assets
1821 闲置资产 idle assets
184 长期应收票据及款项与催收帐款 long-term notes , aounts and overdue receivables
1841 长期应收票据 long-term notes receivable
1842 长期应收帐款 long-term aounts receivable
1843 催收帐款 overdue receivables
1847 长期应收票据及款项与催收帐款-关系人 long-term notes, aounts and overdue receivables- related parties
1848 其它长期应收款项 other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible aounts - long-term notes, aounts and overdue receivables
185 出租资产 assets leased to others
1851 出租资产 assets leased to others
1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation
1859 累积折旧 -出租资产 aumulated depreciation - assets leased to others
186 存出保证金 refundable deposit
1861 存出保证金 refundable deposits
188 杂项资产 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 杂项资产 -其它 miscellaneous assets - other
================================================================================
2 负债 liabilities
21~ 22 流动负债 current liabilities
211 短期借款 short-term borrowings(debt)
2111 银行透支 bank overdraft
2112 银行借款 bank loan
2114 短期借款 -业主 short-term borrowings - owners
2115 短期借款 -员工 short-term borrowings - employees
2117 短期借款 -关系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 应付短期票券 short-term notes and bills payable
2121 应付商业本票 mercial paper payable
2122 银行承兑汇票 bank aeptance
2128 其它应付短期票券 other short-term notes and bills payable
2129 应付短期票券折价 discount on short-term notes and bills payable
213 应付票据 notes payable
2131 应付票据 notes payable
2137 应付票据 -关系人 notes payable - related parties
2138 其它应付票据 other notes payable
214 应付帐款 aounts pay able
2141 应付帐款 aounts payable
2147 应付帐款 -关系人 aounts payable - related parties
216 应付所得税 ine taxes payable
2161 应付所得税 ine tax payable
217 应付费用 arued expenses
2171 应付薪工 arued payroll
2172 应付租金 arued rent payable
2173 应付利息 arued interest payable
2174 应付营业税 arued VAT payable
2175 应付税捐 -其它 arued taxes payable- other
2178 其它应付费用 other arued expenses payable
218~219 其它应付款 other payables
2181 应付购入远汇款 forward exchange contract payable
2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies
2183 买卖远汇溢价 premium on forward exchange contract
2184 应付土地房屋款 payables on land and building purchased
2185 应付装置款 Payables on equipment
2187 其它应付款 -关系人 other payables - related parties
2191 应付股利 dividend payable
2192 应付红利 bonus payable
2193 应付董监事酬劳 pensation payable to directors and supervisors
2198 其它应付款 -其它 other payables - other
226 预收款项advance receipts
2261 预收货款 sales revenue received in advance
2262 预收收入 revenue received in advance
2268 其它预收款 other advance receipts
227 一年或一营业周期内到期长期负债 long-term liabilities -current portion
2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion
2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion
2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and aounts payable due within one year or one operating cycle
2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and aounts payables to related parties - current portion
2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion
228~229 其它流动负债 other current liabilities
2281 销项税额 VAT received(or output tax)
2283 暂收款 temporary receipts
2284 代收款 receipts under custody
2285 估计售后服务/保固负债 estimated warranty liabilities
2291 递延所得税负债 deferred ine tax liabilities
2292 递延兑换利益 deferred foreign exchange gain
2293 业主(股东)往来 owners' current aount
2294 同业往来 current aount with others
2298 其它流动负债-其它 other current liabilities - others
23 长期负债 long-term liabilities
231 应付公司债 corporate bonds payable
2311 应付公司债 corporate bonds payable
2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable
232 长期借款 long-term loans payable
2321 长期银行借款 long-term loans payable - bank
2324 长期借款 -业主 long-term loans payable - owners
2325 长期借款 -员工 long-term loans payable - employees
2327 长期借款 -关系人 long-term loans payable - related parties
2328 长期借款 -其它 long-term loans payable - other
233 长期应付票据及款项 long-term notes and aounts payable
2331 长期应付票据 long-term notes payable
2332 长期应付帐款 long-term aounts pay-able
2333 长期应付租赁负债 long-term capital lease liabilities
2337 长期应付票据及款项 -关系人 Long-term notes and aounts payable - related parties
2338 其它长期应付款项 other long-term payables
234 估计应付土地增值税 arued liabilities for land value increment tax
2341 估计应付土地增值税 estimated arued land value incremental tax pay-able
235 应计退休金负债 arued pension liabilities
2351 应计退休金负债 arued pension liabilities
238 其它长期负债 other long-term liabilities
2388 其它长期负债-其它 other long-term liabilities - other
28 其它负债 other liabilities
281 递延负债 deferred liabilities
2811 递延收入 deferred revenue
2814 递延所得税负债 deferred ine tax liabilities
2818 其它递延负债 other deferred liabilities
286 存入保证金 deposits received
2861 存入保证金 guarantee deposit received
288 杂项负债 miscellaneous liabilities
2888 杂项负债 -其它 miscellaneous liabilities - other
================================================================================
3 所有者权益 owners' equity
31 资本 capital
311 资本（或股本） capital
3111 普通股股本 capital - mon stock
3112 特别股股本 capital - preferred stock
3113 预收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 资本 capital
32 资本公积 additional paid-in capital
321 股票溢价 paid-in capital in excess of par
3211 普通股股票溢价 paid-in capital in excess of par- mon stock
3212 特别股股票溢价 paid-in capital in excess of par- preferred stock
323 资产重估增值准备 capital surplus from assets revaluation
3231 资产重估增值准备 capital surplus from assets revaluation
324 处分资产溢价公积 capital surplus from gain on disposal of assets
3241 处分资产溢价公积 capital surplus from gain on disposal of assets
325 合并公积 capital surplus from business bination
3251 合并公积 capital surplus from business bination
326 受赠公积 donated surplus
3261 受赠公积 donated surplus
328 其它资本公积 other additional paid-in capital
3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method
3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈余(或累积亏损) retained earnings (aumulated deficit)
331 法定盈余公积 legal reserve
3311 法定盈余公积 legal reserve
332 特别盈余公积 special reserve
3321 意外损失准备 contingency reserve
3322 改良扩充准备 improvement and expansion reserve
3323 偿债准备 special reserve for redemption of liabilities
3328 其它特别盈余公积 other special reserve
335 未分配盈余(或累积亏损) retained earnings-unappropriated (or aumulated deficit)
3351 累积盈亏 aumulated profit or loss
3352 前期损益调整 prior period adjustments
3353 本期损益 ine or loss for current period
34 权益调整 equity adjustments
341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
342 累积换算调整数 cumulative translation adjustment
3421 累积换算调整数 cumulative translation adjustments
343 未认列为退休金成本之净损失 loss not recognized as pension cost
3431 未认列为退休金成本之净损失 loss not recognized as pension costs
35 库藏股 treasury stock
351 库藏股 treasury stock
3511 库藏股 treasury stock
36 少数股权 minority interest
361 少数股权 minority interest
3611 少数股权 minority interest
================================================================================
4 营业收入 operating revenue
41 销货收入 sales revenue
411 销货收入 sales revenue
4111 销货收入 sales revenue
4112 分期付款销货收入 installment sales revenue
417 销货退回 sales return
4171 销货退回 sales return
419 销货折让 sales allowances
4191 销货折让 sales discounts and allowances
46 劳务收入 service revenue
461 劳务收入 service revenue
4611 劳务收入 service revenue
47 业务收入 agency revenue
471 业务收入 agency revenue
4711 业务收入 agency revenue
48 其它营业收入 other operating revenue
488 其它营业收入-其它 other operating revenue
4888 其它营业收入-其它 other operating revenue - other
========================================================

有谁知道新会计科目要最新的和各科目的核算细则

附录
会计科目和主要账务处理

有谁知道赛文的英文翻译？

seven，因为他也叫第七战士

有谁知道穴位的英文翻译？急~~~

acupuncture point
穴位

she can scearch on the inter 英文翻译，有谁知道吗？

She can search on the Inter.
她可以在网路上搜索。

有谁知道课外书的英文翻译？

extracurricular reading material因为中国人说的“书”在不同语境下还可以指报纸之类，所以没具体语境觉得还是用reading material巴

有谁知道李卫当官的英文翻译？

这个剧名的翻译好象不能直翻做
"Liwei is an official'或者
“Liwei became an official '
剧名的翻译一般是根据剧情来的。
一些外国电影的翻译成中文时就是这样的，不采取直译的方式。
你可以根据这部电视剧的情节或者电视剧本身要反映的精神来翻译
很不凑巧，个人没看过这部电视剧，所以就不能给楼主一个准确的翻译了。

CD机上的英文翻译有谁知道吗？

MODE 模式
ALBUM 唱片
REP 重复
PAUSE 暂停
SHUF 随机播放
TRACK 音轨
LOW 低

有谁知道北岛回答的英文翻译

北岛 《回答》 Bei Dao "The Answer"
The Answer
Baseness is the secret knock of the base
Integrity the epitaph of the noble
Look how the gilded sky drifts full of
The inverted crooked reflections of the dead
The ice age has past,
So why are there icicles everywhere?
The Cape of Good Hope has been discovered
Why do a thousand sails contend for the Dead Sea?
I came into this world
Carrying only paper, rope, a silhouette
To speak aloud before the trial
A voice that has already been judged
I tell you, world
I—do—not—believe!
If a thousand challengers lie trampled beneath your feet
Count me as number one thousand and one.
I don't believe the sky is blue
I don't believe in thunder's echoes
I don't believe that dreams are false
I don't believe in death without retribution
If the sea is destined to breach the dykes
Let all the water of bitterness flow into my heart
If the land is destined to rise up
Let humanity choose a new summit for existence again.
A new turning point and flickering stars
Embroidered now across the unobstructed heavens
These are the pictographs of five thousand years
These are the staring eyes of future generations.
--Bei Dao
tr. 迈涯
回答
卑鄙是卑鄙者的通行证，
高尚是高尚者的墓志铭，
看吧，在那镀金的天空中，
飘满了死者弯曲的倒影。
冰川纪过去了，
为什么到处都是冰凌？
好望角发现了，
为什么死海里千帆相竞？
我来到这个世界上，
只带着纸、绳索和身影，
为了在审判前，
宣读那些被判决的声音。
告诉你吧，世界
我--不--相--信！
纵使你脚下有一千名挑战者，
那就把我算作第一千零一名。
我不相信天是蓝的，
我不相信雷的回声，
我不相信梦是假的，
我不相信死无报应。
如果海洋注定要决堤，
就让所有的苦水都注入我心中，
如果陆地注定要上升，
就让人类重新选择生存的峰顶。
新的转机和闪闪星斗，
正在缀满没有遮拦的天空。
那是五千年的象形文字，
那是未来人们凝视的眼睛。
--北岛

有谁知道这个短语的英文翻译？？

to see the film one after another