会计科目及财会术语_中英对照表

1、编编码码中中文文科科目目1资资产产1112流动资产111现金及约当现金1111库存现金1112零用金/周转金1113银行存款1116在途现金1117约当现金1118其它现金及约当现金112短期投资1121短期投资-股票1122短期投资-短期票券1123短期投资-政府债券1124短期投资-受益凭证1125短期投资-公司债1128短期投资-其它1129备抵短期投资跌价损失113应收票据1131应收票据1132应收票据贴现1137应收票据-关系人1138其它应收票据1139备抵呆帐-应收票据114应收帐款1141应收帐款1142应收分期帐款1147应收帐款-关系人1149备抵呆帐-应收帐款118其它

2、应收款1181应收出售远汇款1182应收远汇款-外币1183买卖远汇折价1184应收收益1185应收退税款1187其它应收款-关系人1188其它应收款-其它1189备抵呆帐-其它应收款121122存货1211商品存货1212寄销商品1213在途商品1219备抵存货跌价损失1221制成品1222寄销制成品1223副产品1224在制品1225委外加工1226原料1227物料1228在途原物料1229备抵存货跌价损失125预付费用1251预付薪资1252预付租金1253预付保险费1254用品盘存1255预付所得税1258其它预付费用126预付款项1261预付货款1268其它预付款项128129其它流

3、动资产1281进项税额1282留抵税额1283暂付款1284代付款1285员工借支1286存出保证金1287受限制存款1291递延所得税资产1292递延兑换损失1293业主(股东)往来1294同业往来1298其它流动资产-其它13基金及长期投资131基金1311偿债基金1312改良及扩充基金1313意外损失准备基金1314退休基金1318其它基金132长期投资1321长期股权投资1322长期债券投资1323长期不动产投资1324人寿保险现金解约价值1328其它长期投资1329备抵长期投资跌价损失1415固定资产141土地1411土地1418土地-重估增值142土地改良物1421土地改良物142

4、8土地改良物-重估增值1429累积折旧-土地改良物143房屋及建物1431房屋及建物1438房屋及建物-重估增值1439累积折旧-房屋及建物144146机(器)具及设备1441机(器)具1448机(器)具-重估增值1449累积折旧-机(器)具151租赁资产1511租赁资产1519累积折旧-租赁资产152租赁权益改良1521租赁权益改良1529累积折旧-租赁权益改良156未完工程及预付购置设备款1561未完工程1562预付购置设备款158杂项固定资产1581杂项固定资产1588杂项固定资产-重估增值1589累积折旧-杂项固定资产16递耗资产161递耗资产1611天然资源1618天然资源-重估增值

5、1619累积折耗-天然资源17无形资产171商标权1711商标权172专利权1721专利权173特许权1731特许权174著作权1741著作权175计算机软件1751计算机软件176商誉1761商誉177开办费1771开办费178其它无形资产1781递延退休金成本1782租赁权益改良1788其它无形资产-其它18其它资产181递延资产1811债券发行成本1812长期预付租金1813长期预付保险费1814递延所得税资产1815预付退休金1818其它递延资产182闲置资产1821闲置资产184长期应收票据及款项与催收帐款1841长期应收票据1842长期应收帐款1843催收帐款1847长期应收票据及

6、款项与催收帐款-关系人1848其它长期应收款项1849备抵呆帐-长期应收票据及款项与催收帐款185出租资产1851出租资产1858出租资产-重估增值1859累积折旧-出租资产186存出保证金1861存出保证金188杂项资产1881受限制存款1888杂项资产-其它2负负债债2122流动负债211短期借款2111银行透支2112银行借款2114短期借款-业主2115短期借款-员工2117短期借款-关系人2118短期借款-其它212应付短期票券2121应付商业本票2122银行承兑汇票2128其它应付短期票券2129应付短期票券折价213应付票据2131应付票据2137应付票据-关系人2138其它应付

7、票据214应付帐款2141应付帐款2147应付帐款-关系人216应付所得税2161应付所得税217应付费用2171应付薪工2172应付租金2173应付利息2174应付营业税2175应付税捐-其它2178其它应付费用218219其它应付款2181应付购入远汇款2182应付远汇款-外币2183买卖远汇溢价2184应付土地房屋款2185应付设备款2187其它应付款-关系人2191应付股利2192应付红利2193应付董监事酬劳2198其它应付款-其它226预收款项advance2261预收货款2262预收收入2268其它预收款227一年或一营业周期内到期长期负债2271一年或一营业周期内到期公司债22

8、72一年或一营业周期内到期长期借款2273一年或一营业周期内到期长期应付票据及款项2277一年或一营业周期内到期长期应付票据及款项-关系人2278其它一年或一营业周期内到期长期负债228229其它流动负债2281销项税额2283暂收款2284代收款2285估计售后服务/保固负债2291递延所得税负债2292递延兑换利益2293业主(股东)往来2294同业往来2298其它流动负债-其它23长期负债231应付公司债2311应付公司债2319应付公司债溢(折)价232长期借款2321长期银行借款2324长期借款-业主2325长期借款-员工2327长期借款-关系人2328长期借款-其它233长期应付票

9、据及款项2331长期应付票据2332长期应付帐款2333长期应付租赁负债2337长期应付票据及款项-关系人2338其它长期应付款项234估计应付土地增值税2341估计应付土地增值税235应计退休金负债2351应计退休金负债238其它长期负债2388其它长期负债-其它28其它负债281递延负债2811递延收入2814递延所得税负债2818其它递延负债286存入保证金2861存入保证金288杂项负债2888杂项负债-其它3所所有有者者权权益益31资本311资本（或股本）3111普通股股本3112特别股股本3113预收股本3114待分配股票股利3115资本32资本公积321股票溢价3211普通股股票

10、溢价3212特别股股票溢价323资产重估增值准备3231资产重估增值准备324处分资产溢价公积3241处分资产溢价公积325合并公积3251合并公积326受赠公积3261受赠公积328其它资本公积3281权益法长期股权投资资本公积3282资本公积-库藏股票交易33保留盈余(或累积亏损)331法定盈余公积3311法定盈余公积332特别盈余公积3321意外损失准备3322改良扩充准备3323偿债准备3328其它特别盈余公积335未分配盈余(或累积亏损)3351累积盈亏3352前期损益调整3353本期损益34权益调整341长期股权投资未实现跌价损失3411长期股权投资未实现跌价损失342累积换算调整

11、数3421累积换算调整数343未认列为退休金成本之净损失3431未认列为退休金成本之净损失35库藏股351库藏股3511库藏股36少数股权361少数股权3611少数股权4营营业业收收入入41销货收入411销货收入4111销货收入4112分期付款销货收入417销货退回4171销货退回419销货折让4191销货折让46劳务收入461劳务收入4611劳务收入47业务收入471业务收入4711业务收入48其它营业收入488其它营业收入-其它4888其它营业收入-其它5营营业业成成本本51销货成本511销货成本5111销货成本5112分期付款销货成本512进货5121进货5122进货费用5123进货退出

12、5124进货折让513进料5131进料5132进料费用5133进料退出5134进料折让514直接人工5141直接人工515518制造费用5151间接人工5152租金支出5153文具用品5154旅费5155运费5156邮电费5157修缮费5158包装费5161水电瓦斯费5162保险费5163加工费5166税捐5168折旧5169各项耗竭及摊提5172伙食费5173职工福利5176训练费5177间接材料5188其它制造费用56劳务成本制561劳务成本5611劳务成本57业务成本571业务成本5711业务成本58其它营业成本588其它营业成本-其它5888其它营业成本-其它6营营业业费费用用61推销

13、费用615618推销费用6151薪资支出6152租金支出6153文具用品6154旅费6155运费6156邮电费6157修缮费6159广告费6161水电瓦斯费6162保险费6164交际费6165捐赠6166税捐6167呆帐损失6168折旧6169各项耗竭及摊提6172伙食费6173职工福利6175佣金支出6176训练费6188其它推销费用62管理及总务费用625628管理及总务费用6251薪资支出6252租金支出6253文具用品6254旅费6255运费6256邮电费6257修缮费6259广告费6261水电瓦斯费6262保险费6264交际费6265捐赠6266税捐6267呆帐损失6268折旧626

14、9各项耗竭及摊提6271外销损失6272伙食费6273职工福利6274研究发展费用6275佣金支出6276训练费6278劳务费6288其它管理及总务费用63研究发展费用635638研究发展费用6351薪资支出6352租金支出6353文具用品6354旅费6355运费6356邮电费6357修缮费6361水电瓦斯费6362保险费6364交际费6366税捐6368折旧6369各项耗竭及摊提6372伙食费6373职工福利6376训练费6378其它研究发展费用7营营业业外外收收入入及及费费用用7174营业外收入711利息收入7111利息收入712投资收益7121权益法认列之投资收益7122股利收入7123

15、短期投资市价回升利益713兑换利益7131兑换利益714处分投资收益7141处分投资收益715处分资产溢价收入7151处分资产溢价收入748其它营业外收入7481捐赠收入7482租金收入7483佣金收入7484出售下脚及废料收入7485存货盘盈7486存货跌价回升利益7487坏帐转回利益7488其它营业外收入-其它7578营业外费用751利息费用7511利息费用752投资损失7521权益法认列之投资损失7523短期投资未实现跌价损失753兑换损失7531兑换损失754处分投资损失7541处分投资损失755处分资产损失7551处分资产损失788其它营业外费用7881停工损失7882灾害损失788

16、5存货盘损7886存货跌价及呆滞损失7888其它营业外费用-其它8所所得得税税费费用用(或或利利益益)81所得税费用(或利益)811所得税费用(或利益)8111所得税费用（或利益）9非非经经常常营营业业损损益益91停业部门损益911停业部门损益-停业前营业损益9111停业部门损益-停业前营业损益912停业部门损益-处分损益9121停业部门损益-处分损益92非常损益921非常损益9211非常损益93会计原则变动累积影响数931会计原则变动累积影响数9311会计原则变动累积影响数94少数股权净利941少数股权净利9411少数股权净利英英文文科科目目assetscurrentassetscashan

17、dcashequivalentscashonhandpettycash/revolvingfundscashinbankscashintransitcashequivalentsothercashandcashequivalentsshort-terminvestmentshort-terminvestments-stockshort-terminvestments-short-termnotesandbillsshort-terminvestments-governmentbondsshort-terminvestments-beneficiarycertificatesshort-term

18、investments-corporatebondsshort-terminvestments-otherallowanceforreductionofshort-terminvestmenttomarketnotesreceivablenotesreceivablediscountednotesreceivablenotesreceivable-relatedpartiesothernotesreceivableallowanceforuncollec-tibleaccounts-notesreceivableaccountsreceivableaccountsreceivableinsta

19、llmentaccountsreceivableaccountsreceivable-relatedpartiesallowanceforuncollec-tibleaccounts-accountsreceivableotherreceivablesforwardexchangecontractreceivableforwardexchangecontractreceivable-foreigncurrenciesdiscountonforwardex-changecontractearnedrevenuereceivableincometaxrefundreceivableotherrec

20、eivables-relatedpartiesotherreceivables-otherallowanceforuncollec-tibleaccounts-otherreceivablesinventoriesmerchandiseinventoryconsignedgoodsgoodsintransitallowanceforreductionofinventorytomarketfinishedgoodsconsignedfinishedgoodsby-productsworkinprocessworkinprocess-outsourcedrawmaterialssuppliesma

21、terialsandsuppliesintransitallowanceforreductionofinventorytomarketprepaidexpensesprepaidpayrollprepaidrentsprepaidinsuranceofficesuppliesprepaidincometaxotherprepaidexpensesprepaymentsprepaymentforpurchasesotherprepaymentsothercurrentassetsVATpaid(orinputtax)excessVATpaid(oroverpaidVAT)temporarypay

22、mentspaymentonbehalfofothersadvancestoemployeesrefundabledepositscertificateofdeposit-restricteddeferredincometaxassetsdeferredforeignexchangelossesowners(stockholders)currentaccountcurrentaccountwithothersothercurrentassets-otherfundsandlong-terminvestmentsfundsredemptionfund(orsinkingfund)fundfori

23、mprovementandexpansioncontingencyfundpensionfundotherfundslong-terminvestmentslong-termequityinvestmentslong-termbondinvestmentslong-termrealestatein-vestmentscashsurrendervalueoflifeinsuranceotherlong-terminvestmentsallowanceforexcessofcostovermarketvalueoflong-terminvestmentsproperty,plant,andequi

24、pmentlandlandland-revaluationincrementslandimprovementslandimprovementslandimprovements-revaluationincrementsaccumulateddepreciation-landimprovementsbuildingsbuildingsbuildings-revaluationincrementsaccumulateddepreciation-buildingsmachineryandequipmentmachinerymachinery-revaluationincrementsaccumula

25、teddepreciation-machineryleasedassetsleasedassetsaccumulateddepreciation-leasedassetsleaseholdimprovementsleaseholdimprovementsaccumulateddepreciation-leaseholdimprovementsconstructioninprogressandprepaymentsforequipmentconstructioninprogressprepaymentforequipmentmiscellaneousproperty,plant,andequip

26、mentmiscellaneousproperty,plant,andequipmentmiscellaneousproperty,plant,andequipment-revaluationincrementsaccumulateddepreciation-miscellaneousproperty,plant,andequipmentdepletableassetsdepletableassetsnaturalresourcesnaturalresources-revaluationincrementsaccumulateddepletion-naturalresourcesintangi

27、bleassetstrademarkstrademarkspatentspatentsfranchisefranchisecopyrightcopyrightcomputersoftwarecomputersoftwarecostgoodwillgoodwillorganizationcostsorganizationcostsotherintangiblesdeferredpensioncostsleaseholdimprovementsotherintangibleassets-otherotherassetsdeferredassetsdeferredbondissuancecostsl

28、ong-termprepaidrentlong-termprepaidinsurancedeferredincometaxassetsprepaidpensioncostotherdeferredassetsidleassetsidleassetslong-termnotes,accountsandoverduereceivableslong-termnotesreceivablelong-termaccountsreceivableoverduereceivableslong-termnotes,accountsandoverduereceivables-relatedpartiesothe

29、rlong-termreceivablesallowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivablesassetsleasedtoothersassetsleasedtoothersassetsleasedtoothers-incrementalvaluefromrevaluationaccumulateddepreciation-assetsleasedtoothersrefundabledepositrefundabledepositsmiscellaneousassetscertificate

30、ofdeposit-restrictedmiscellaneousassets-otherliabilitiescurrentliabilitiesshort-termborrowings(debt)bankoverdraftbankloanshort-termborrowings-ownersshort-termborrowings-employeesshort-termborrowings-relatedpartiesshort-termborrowings-othershort-termnotesandbillspayablecommercialpaperpayablebankaccep

31、tanceothershort-termnotesandbillspayablediscountonshort-termnotesandbillspayablenotespayablenotespayablenotespayable-relatedpartiesothernotespayableaccountspayableaccountspayableaccountspayable-relatedpartiesincometaxespayableincometaxpayableaccruedexpensesaccruedpayrollaccruedrentpayableaccruedinte

32、restpayableaccruedVATpayableaccruedtaxespayable-otherotheraccruedexpensespayableotherpayablesforwardexchangecontractpayableforwardexchangecontractpayable-foreigncurrenciespremiumonforwardexchangecontractpayablesonlandandbuildingpurchasedPayablesonequipmentotherpayables-relatedpartiesdividendpayableb

33、onuspayablecompensationpayabletodirectorsandsupervisorsotherpayables-otherreceiptssalesrevenuereceivedinadvancerevenuereceivedinadvanceotheradvancereceiptslong-termliabilities-currentportioncorporatebondspayable-currentportionlong-termloanspayable-currentportionlong-termnotesandaccountspayableduewit

34、hinoneyearoroneoperatinglong-termnotesandaccountspayablestorelatedparties-currentportionotherlong-termlia-bilities-currentportionothercurrentliabilitiesVATreceived(oroutputtax)temporaryreceiptsreceiptsundercustodyestimatedwarrantyliabilitiesdeferredincometaxliabilitiesdeferredforeignexchangegainowne

35、rscurrentaccountcurrentaccountwithothersothercurrentliabilities-otherslong-termliabilitiescorporatebondspayablecorporatebondspayablepremium(discount)oncorporatebondspayablelong-termloanspayablelong-termloanspayable-banklong-termloanspayable-ownerslong-termloanspayable-employeeslong-termloanspayable-

36、relatedpartieslong-termloanspayable-otherlong-termnotesandaccountspayablelong-termnotespayablelong-termaccountspay-ablelong-termcapitalleaseliabilitiesLong-termnotesandaccountspayable-relatedpartiesotherlong-termpayablesaccruedliabilitiesforlandvalueincrementtaxestimatedaccruedlandvalueincrementalta

37、xpay-ableaccruedpensionliabilitiesaccruedpensionliabilitiesotherlong-termliabilitiesotherlong-termliabilities-otherotherliabilitiesdeferredliabilitiesdeferredrevenuedeferredincometaxliabilitiesotherdeferredliabilitiesdepositsreceivedguaranteedepositreceivedmiscellaneousliabilitiesmiscellaneousliabil

38、ities-otherownersequitycapitalcapitalcapital-commonstockcapital-preferredstockcapitalcollectedinadvancestockdividendstobedistributedcapitaladditionalpaid-incapitalpaid-incapitalinexcessofparpaid-incapitalinexcessofpar-commonstockpaid-incapitalinexcessofpar-preferredstockcapitalsurplusfromassetsreval

39、uationcapitalsurplusfromassetsrevaluationcapitalsurplusfromgainondisposalofassetscapitalsurplusfromgainondisposalofassetscapitalsurplusfrombusinesscombinationcapitalsurplusfrombusinesscombinationdonatedsurplusdonatedsurplusotheradditionalpaid-incapitaladditionalpaid-incapitalfrominvesteeunderequitym

40、ethodadditionalpaid-incapital-treasurystocktrans-actionsretainedearnings(accumulateddeficit)legalreservelegalreservespecialreservecontingencyreserveimprovementandexpansionreservespecialreserveforredemptionofliabilitiesotherspecialreserveretainedearnings-unappropriated(oraccumulateddeficit)accumulate

41、dprofitorlosspriorperiodadjustmentsnetincomeorlossforcurrentperiodequityadjustmentsunrealizedlossonmarketvaluedeclineoflong-termequityinvestmentsunrealizedlossonmarketvaluedeclineoflong-termequityinvestmentscumulativetranslationadjustmentcumulativetranslationadjustmentsnetlossnotrecognizedaspensionc

42、ostnetlossnotrecognizedaspensioncoststreasurystocktreasurystocktreasurystockminorityinterestminorityinterestminorityinterestoperatingrevenuesalesrevenuesalesrevenuesalesrevenueinstallmentsalesrevenuesalesreturnsalesreturnsalesallowancessalesdiscountsandallowancesservicerevenueservicerevenueservicere

43、venueagencyrevenueagencyrevenueagencyrevenueotheroperatingrevenueotheroperatingrevenueotheroperatingrevenueotheroperatingcostscostofgoodssoldcostofgoodssoldcostofgoodssoldinstallmentcostofgoodssoldpurchasespurchasespurchaseexpensespurchasereturnschargesonpurchasedmerchandisematerialspurchasedmateria

44、lpurchasedchargesonpurchasedmaterialmaterialpurchasereturnsmaterialpurchaseallowancesdirectlabordirectlabormanufacturingoverheadindirectlaborrentexpense,rentofficesupplies(expense)travellingexpense,travelshippingexpenses,freightpostage(expenses)repair(s)andmaintenance(expense)packingexpensesutilitie

45、s(expense)insurance(expense)manufacturingoverhead-outsourcedtaxesdepreciationexpensevariousamortizationmeal(expenses)employeebenefits/welfaretraining(expense)indirectmaterialsothermanufacturingexpenseservicecostsservicecostsservicecostsgencycostsagencycostsagencycostsotheroperatingcostsotheroperatin

46、gcosts-otherotheroperatingcostsotheroperatingexpensessellingexpensessellingexpensespayrollexpenserentexpense,rentofficesupplies(expense)travellingexpense,travelshippingexpenses,freightpostage(expenses)repair(s)andmaintenance(expense)advertisementexpense,advertisementutilities(expense)insurance(expen

47、se)entertainment(expense)donation(expense)taxeslossonuncollectibleaccountsdepreciationexpensevariousamortizationmeal(expenses)employeebenefits/welfarecommission(expense)training(expense)othersellingexpensesgeneral&administrativeexpensesgeneral&administrativeexpensespayrollexpenserentexpense,

48、rentofficesuppliestravellingexpense,travelshippingexpenses,freightpostage(expenses)repair(s)andmaintenance(expense)advertisementexpense,advertisementutilities(expense)insurance(expense)entertainment(expense)donation(expense)taxeslossonuncollectibleaccountsdepreciationexpensevariousamortizationlosson

49、exportsalesmeal(expenses)employeebenefits/welfareresearchanddevelopmentexpensecommission(expense)training(expense)professionalservicefeesothergeneralandadministrativeexpensesresearchanddevelopmentexpensesresearchanddevelopmentexpensespayrollexpenserentexpense,rentofficesuppliestravellingexpense,trav

50、elshippingexpenses,freightpostage(expenses)repair(s)andmaintenance(expense)utilities(expense)insurance(expense)entertainment(expense)taxesdepreciationexpensevariousamortizationmeal(expenses)employeebenefits/welfaretraining(expense)otherresearchanddevelopmentexpensesnon-operatingrevenueandexpenses,ot

51、herincome(expense)non-operatingrevenueinterestrevenueinterestrevenue/incomeinvestmentincomeinvestmentincomerecognizedunderequitymethoddividendsincomegainonmarketpricerecoveryofshort-terminvestmentforeignexchangegainforeignexchangegaingainondisposalofinvestmentsgainondisposalofinvestmentsgainondispos

52、alofassetsgainondisposalofassetsothernon-operatingrevenuedonationincomerentrevenue/incomecommissionrevenue/incomerevenuefromsaleofscrapsgainonphysicalinventorygainfrompricerecoveryofinventorygainonreversalofbaddebtsothernon-operatingrevenue-otheritemsnon-operatingexpensesinterestexpenseinterestexpen

53、seinvestmentlossinvestmentlossrecog-nizedunderequitymethodunrealizedlossonreductionofshort-terminvestmentstomarketforeignexchangelossforeignexchangelosslossondisposalofinvestmentslossondisposalofinvestmentslossondisposalofassetslossondisposalofassetsothernon-operatingexpenseslossonworkstoppagescasua

54、ltylosslossonphysicalinventorylossformarketpricedeclineandobsoleteandslow-movinginventoriesothernon-operatingexpenses-otherincometaxexpense(orbenefit)incometaxexpense(orbenefit)incometaxexpense(orbenefit)incometaxexpense(orbenefit)nonrecurringgainorlossgain(loss)fromdiscontinuedoperationsincome(loss

55、)fromoperationsofdiscontinuedsegmentsincome(loss)fromoperationsofdiscontinuedsegmentgain(loss)fromdisposalofdiscontinuedsegmentsgain(loss)fromdisposalofdiscontinuedsegmentextraordinarygainorlossextraordinarygainorlossextraordinarygainorlosscumulativeeffectofchangesinaccountingprinciplescumulativeeff

56、ectofchangesinaccountingprinciplescumulativeeffectofchangesinaccountingprinciplesminorityinterestincomeminorityinterestincomeminorityinterestincome会会计计科科目目及及财财会会术术语语中中英英对对照照表表序序号号中中文文英英文文一一、 会会计计与与会会计计理理论论会计Accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计Manag

57、ementAccounting成本会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPA(CertifiedPublicAccountant)国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原则Acc

58、ountingPrinciples会计实务过程AccountingProcedures财务报表FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-periodAssumption资产Asset负债Liability业主权益OwnersEquity收入Revenue费用Expense收益Income亏损Loss历史成本原则CostPrincip

59、le收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)Principle客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple会会计计科科目目及及财财会会术术语语中中英英对对照照表表序序号号中中文文英英文文可比性原则ComparabilityPrinciple重大性原则MaterialityPrinciple稳健性原则ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务报告FinancialRepor

60、t流动资产CurrentAssets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning二二、 会会计计循循环环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记帐Journal总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalance现金收款日记帐CashR