【 労働合同法 】簡易説明付き日本語解読翻訳版（改訂版03）● 表記上の注意事項（最終ページに翻訳に用いた用語に関する留意事項を記載）
（カッコ文字）＝簡単な説明を弊社で付記した部分
色つき条文 ＝ 意味を取りやすくするために、語順を入れ替えるなどして意訳を含む
新会计科目表 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
财务报表中英文对照 1.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 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： 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
资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance
1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by
常用塑料缩写代号及中文、英文、日文名一览表 缩写代号中文化学名英文名日文名 ABS丙烯腈-丁二烯-苯乙烯共聚物Acrylonitrile-butadiene-styrene copolymer ABS樹脂 PS聚苯乙烯 PolystyeneポリスチレンPE聚乙烯 Polyethyleneポリエチレン PP聚丙烯PolypropyleneポリプロピレンPMMA聚甲基丙烯酸甲酯Poly(methyl methacrylate)メタクリル樹脂 PVC聚氯乙烯Poly(vinyl chloride)ポリ塩化ビニルEP环氧树脂Epoxide resinエポキシ PA尼龙／聚酰胺Polyamideナイロン/ポリアミドPC聚碳酸酯PolycarbonateポリカーボネイトPBT聚对苯二甲酸丁二（醇）酯Poly (butylenes terephthalate)ポリエステル PEEK聚醚醚酮PolyetheretherkeleneポリエーテルエーテルケトンPES聚醚砜Poly(ether sulfone)ポリエーテルスルホンPET聚对苯二甲酸乙二（醇）酯Poly(ethylene terephthalate)ポリエステル POM聚甲醛polyformaldehyde(polyoxymethylene)ポリアセタールPPE聚苯醚Poly(phenylene ether)ポリフェニレンエ－テルPPS聚苯硫醚Poly(phenylene sulfide)ポリフェニレンスルフィドPI聚酰亚胺Polyimideポリイミド PTFE氟树脂聚四氟乙烯 Polytetrafluoroethyleneフッ素樹脂 PF酚醛树酯Phenol-formaldehyde resinフェノール FRP 纤维增强塑料Fiber Reinforce Plasticsガラス繊維強化プラスチックGRP玻璃纤维增强塑料Glass fibre reinforced plasticsガラス繊維強化プラスチックPU聚氨基甲酸酯/聚氨酯Polyurethaneポリウレタン 制作：张帆 2005/11/22
精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?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? Generally?accepted?accounting?principles?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? ? Management?accounting?管理会计? Return?of?investment?投资回报? Return?on?investment?投资报酬? Securities?and?Exchange?Commission?证券交易委员会?
Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?
分类 缩写代号中文名称 英文名称 日文名称 PVC 聚氯乙烯树脂 POLY(VINYL CHLORIDE)PVC （ポリ塩化ビニル）ABS 丙烯腈一丁二烯丙烯一苯乙烯共聚物Acrylonitrile-butadiene-styrene ABS 樹脂AES 丙烯腈/乙烯/苯乙烯共聚物 Acrylonitrile-ethylene-styrene AES 樹脂AS 丙烯腈/苯乙烯共聚物 Acrylonitrile-styrene resin AS PP 聚丙烯 polypropylene PP （ポリプロピレン）PE 聚乙烯 Polyethylene PE （ポリエチレン） HDPE 高密度聚乙烯 High-density polyethylene plastics HDPE(高密度ポリエチレン)PS 聚苯乙烯 polystyrene PS （ポリスチレン）HIPS 高抗冲聚苯乙烯 High impact polystyrene HIPS 樹脂 PMMA 丙烯 Polymethyl methacrylate(acrylic)PMMA （メタクリル樹脂）E.P 环氧树脂 Epoxide or epoxy(cured)EP （エポキシ） PA 尼龙／聚酰胺 Polyamide or nylon PA （ナイロン／ポリアミド）PC 聚碳酸脂 Polycarbonate PC （ポリカーボネイト）PET 聚对苯二甲酸乙二醇酯 Polyethylene terephthalate PET(ポリエステル） 常用塑料原料的中.英.日文对照表 SHANGHAI J-SON TRADING CO.,LTD. 通用材料Universal Material 工程塑料
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 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
ｂ会计科目术语（中日对照）[b]一、资产类資産[/b] 1001 现金現金 1002 银行存款銀行預金 1009 其他货币资金その他貨幣資金 100901 外埠存款他地域預金 100902 银行本票銀行小切手 100903 银行汇票銀行手形 100904 信用卡クレジットカード 100905 信用证保证金信用状保証金 100906 存出投资款預入投資金 1101 短期投资短期投資 110101 股票株式 110102 债券債券 110103 基金基金 110110 其他その他 1102 短期投资跌价准备短期投資評価損失引当金 1111 应收票据受取手形 1121 应收股利未収配当金 1122 应收利息未収利息 1131 应收账款売掛金 1133 其他应收款その他未収入金 1141 坏账准备貸倒引当金 1151 预付账款前渡金 1161 应收补贴款未収補助金 1201 物资采购物資仕入 1211 原材料原材料 1221 包装物包装物 1231 低值易耗品低額消耗品 1232 材料成本差异材料原価差異 1241 自制半成品自家製半製品 1243 库存商品在庫商品 1244 商品进销差价商品売買価格差 1251 委托加工物资委託加工物資 1261 委托代销商品委託代理販売商品 1271 受托代销商品受託代理販売商品 1281 存货跌价准备棚卸資産評価損失引当金 1291 分期收款发出商品割賦販売製品 1301 待摊费用前払費用 1401 长期股权投资長期権益投資 140101 股票投资株式投資
140102 其他股权投资その他権益投資 1402 长期债权投资長期債権投資 140201 债券投资債権投資 140202 其他债权投资その他債権投資 1421 长期投资减值准备長期投資評価損失引当金 1431 委托贷款委託貸付金 143101 本金元金 143102 利息利息 143103 减值准备評価損失引当金 1501 固定资产固定資産 1502 累计折旧減価償却累計額 1505 固定资产减值准备固定資産評価損失引当金 1601 工程物资工事物資 160101 专用材料専用材料 160102 专用设备専用設備 160103 预付大型设备款前払大型設備代金 160104 为生产准备的工具及器具生産準備用工具及び器具1603 在建工程建設仮勘定 1605 在建工程减值准备建設仮勘定評価損失引当金 1701 固定资产清理固定資産処分 1801 无形资产無形資産 1805 无形资产减值准备無形資産評価損失引当金 1815 未确认融资费用認識融資費用 1901 长期待摊费用長期前払費用 1911 待处理财产损溢未処理財産損益 191101 待处理流动资产损溢未処理流動資産損益 191102 待处理固定资产损溢未処理固定資産損益 [b]二、负债类負債[/b] 2101 短期借款短期借入金 2111 应付票据支払手形 2121 应付账款買掛金 2131 预收账款前受金 2141 代销商品款代理販売商品代金 2151 应付工资未払給与 2153 应付福利费未払福利費 2161 应付股利未払配当金 2171 应交税金未払税金 217101 应交增值税未払増値税 21710101 进项税额仕入税額 21710102 已交税金納付済税金 21710103 转出未交增税未納増値税振替
财务报表各项目中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损）Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：
Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用） Loss before income taxes 税前损失 Income before taxes 税前利润 Profit before tax 税前利润 Income taxes 所得税 taxes 税项 Current Income tax 当期所得税 Deferred Income tax 递延所得税
财务英语中英 文对照表 A account 账户 account payable 应付账款 accounting system 会计系统 Accounting Principle Board （APB）（美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计 accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧adjusting entries 调整分录 adjustment 调整aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销 annual report 年度报告annuity 年金 assets 资产 audit 审计 auditor ' s opini审on计意见书 auditor 审计师 audit committee 审计委员会average collection period 平均收账期 AICPA 美国注册会计师协会 APB Opinions 会计准则委员会意见书 balance 余额bad debt recoveries 坏账收回 bad debts 坏账
一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable
21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against
stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account
account 账户、科目 account payable 应付账款 account title / accounting item 会计科目 accounting document/ accounting voucument 会计凭证 accounting element 会计要素 accounting entity 会计主体 accounting entries 会计分录 accounting equation / accounting identity 会计恒等式 accounting function 会计职能 accounting postulate 会计假设 accounting principle 会计原则 accounting report /accounting statement 会计报表 accounting standard 会计准则 accounting time period concept 会计分期 accounts receivable / receivables
accrual- basis accounting 权责发生制原则 accumulated depreciation 累计折旧 amortization expense /expense not allocated 待摊费用 annual statement 年报 Arthur Andersen Worldwide 安达信全球 assets 资产 balance 余额 balance sheet 资产负债表 begainning balance/ opening balance 期初余额 capital 资本 capital expenditure 资本性支出 capital share 股本 capital surplus 资本公积 cash 现金
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 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
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
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 banks0 g 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？ 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？
财务报表中英文对照表下载 会计报表项目中英文对照表 外商投资企业会计报表项目中英文对照表(供参考) 外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investmen T ━━━━━━━━━━━━━━━━ (企业名称NAME OF ENTERPRISE) 资产负债表BALANCE SHEE T _____年_____月_____日会外工01表 As of (month/date)19 FORM AFI(INDUSTRIAL)-01 单位MONETARY UNIT: ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 资产行次年初数期末数ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD ──────────────────────────────────────── 流动资产： CURRENT ASSETS 现金 Cash on hand 1 银行存款 Cash in bank 2
有价证券 Marketable securities 4 应收票据 Notes receivable 5 应收账款 Accounts receivable 6 减：坏账准备 Less: provision for bad debts 7 预付货款 Advances to suppliers 8 其他应收款 Other receivables 10 待摊费用 Prepaid expense 11 存货 Inventories 12 减：存货变现损失准备Less: Provision for loss on realization of inventories 13 一年内到期的长期投资 Long-term investments maturing within one year 15 其他流动资产 Other current assets 16 流动资产合计 Total current assets 17 长期投资：LONG-TERM INVESTMENTS: 长期投资 Long-term investments
新会计准则中英文会计科目对照表 2009-08-15 22:18 新会计准则中英文会计科目对照表 中英文会计科目对照表如下: 会计科目中英对照表会计科目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment
?会计报表中英文对照
Accounting
1.Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates,directly or indirectly,to the information provided by a business enterprise’s accounting system----that is,information about an enterprise’s resources,obligations, earnings,etc. 2.Objectives of financial reporting:财务报告的目标 Financial reporting should: (1)Provide information that helps in making investment and credit decisions. (2)Provide information that enables assessing future cash flows. (3)Provide information that enables users to learn about economic resources, claims against those resources,and changes in them. 3.Basic accounting assumptions基本会计假设 (1)Economic entity assumption会计主体假设 This assumption simply says that the business and the owner of the business are two separate legal and economic entities.Each entity should account and report its own financial activities. (2)Going concern assumption持续经营假设 This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3)Time period assumption会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment=Calendar Year Next most typical time segment=Fiscal Year (4)Monetary unit assumption货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records,and the unit of measure remains relatively constant over time in terms of purchasing power. In essence,this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the"Historical Cost"principle. 4.Accrual-basis accounting权责发生制会计 5.Qualitative characteristics会计信息质量特征 (1)Reliability可靠性 For accounting information to be reliable,it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable:means that information has been objectively determined,arrived at, or created.More than one person could consider the facts of a situation and reach a similar conclusion.