企业会计制度,英文

企业会计制度,英文篇一：中国会计制度科目英文对照表中国会计制度科目英文对照表 现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款 Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashiers check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference 自制半成品 Self-manufactured goods 库存商品 Finished goods 商品进销差价 Difference between purchase and (二)该资源的成本或者价值能够可靠地计量。 (b) the cost or value of that resource can be measured reliably. 第二十二条 符合资产定义和资产确认条件的项目，应当列入资产负债表；符合资产定义、但不符合资产确认条件的项目，不应当列入资产负债表。 Article 22 An item that satisfies the definition and recognition criteria of an asset shall be included in the balance sheet. An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance sheet. 第四章 负债 Chapter 4 Liabilities 第二十三条 负债是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。 Article 23 A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise. 现时义务是指企业在现行条件下已承担的义务。未来发生的交易或者事项形成的义务，不属于现时义务，不应当确认为负债。 A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognised as liabilities. 第二十四条 符合本准则第二十三条规定的负债定义的义务，在同时满足以下条件时，确认为负债： Article 24 An obligation that satisfies the definition of a liability set out in Article 23 in this standard shall be recognised as a liability when both of the following conditions are met: (一)与该义务有关的经济利益很可能流出企业； (a) it is probable there will be an outflow of economic benefits associated with that obligation from the enterprise; and (二)未来流出的经济利益的金额能够可靠地计量。 (b) the amount of the outflow of economic benefits in the future can be measured reliably. 第二十五条 符合负债定义和负债确认条件的项目，应当列入资产负债表；符合负债定义、但不符合负债确认条件的项目，不应当列入资产负债表。 Article 25 An item that satisfies the definition and recognition criteria of a liability shall be included in the balance sheet. An item that satisfies the definition of a liability but fails to meet the recognition criteria shall not be included in the balance sheet. 第五章 所有者权益Chapter 5 Owners Equity 第二十六条 所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。Article 26 Owners equity is the residual interest in the assets of an enterprise after deducting all its liabilities. 公司的所有者权益又称为一股东权益。 Owners equity of a company is also known as shareholders equity. 第二十七条 所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。 Article 27 Owners equity comprises capital contributed by owners, gains and losses directly recognised in owners equity, retained earnings etc. 直接计入所有者权益的利得和损失，是指不应计入当期损益、会导致所有者权益发生增减变动的、与所有者投入资本或者向所有者分配利润无关的利得或者损失。 Gains and losses directly recognised in owners equity are those gains or losses that shall not be recognised in profit or loss of the current period but will result in changes (increases or decreases) in owners equity, other than those relating to contributions from, or appropriations of profit to, equity participants. 利得是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入。 Gains are inflows of economic benefits that do not arise in the course of ordinary activities resulting in increases in owners equity, other than those relating to contributions from owners. 损失是指由企业非日常活动所发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的流出。Losses are outflows of economic benefits that do not arise in the course of ordinary activities resulting in decreases in owners equity, other than those relating to appropriations of profit to owners. 第二十八条 所有者权益金额取决于资产和负债的计量。 Article 28 The amount of owners equity is determined by the measurement of assets and liabilities. 第二十九条 所有者权益项目应当列入资产负债表。 Article 29 An item of owners equity shall be included in the balance sheet. 第六章 收入 Chapter 6 Revenue 第三十条 收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。 Article 30 Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners. 第三十一条 收入只有在经济利益很可能流入从而导致企业资产增加或者负债减少、且经济利益的流入额能够可靠计量时才能予以确认。 篇三：企业会计准则中英文目录企业会计准则中英文目录 目录 企业会计准则第 1 号存货（Inventories） 企业会计准则第 2 号长期股权投资 （Long-term equity investments） 企业会计准则第 3 号投资性房地产 （Investment properties） 企业会计准则第 4号固定资产 （Fixed assets） 企业会计准则第 5 号生物资产 （Biological assets） 企业会计准则第 6 号无形资产 （Intangible assets） 企业会计准则第 7 号非货币性资产交换（Exchange of non-monetary assets） 企业会计准则第8 号资产减值 （Impairment of assets） 企业会计准则第 9 号职工薪酬 （Employee compensation） 企业会计准则第 10 号企业年金基金（Enterprise annuity fund） 企业会计准则第 11 号股份支付 （Share-based payment） 企业会计准则第 12 号债务重组 （Debt restructurings） 企业会计准则第 13 号或有事项 （Contingencies） 企业会计准则第 14 号收入 （Revenue） 企业会计准则第 15 号建造合同 （Construction Contract） 企业会计准则第 16 号政府补助 （Government Grant） 企业会计准则第 17 号借款费用 （Borrowing Costs） 企业会计准则第 18 号所得税（Income Taxes） 企业会计准则第 19 号外币折算 （Foreign Currency Translation） 企业会计准则第 20 号企业合并 （Business Combinations） 企业会计准则第 21 号租赁 （Leases） 企业会计准则第 22 号金融工具确认和计量 （Recognition and Measurementof Financial Instruments） 企业会计准则第 23 号金融资产转移 （Transfer of Financial Assets） 企业会计准则第 24 号套期保值 （Hedging） 企业会计准则第 25 号原保险合同（Direct Insurance Contracts） 企业会计准则第 26 号再保险合同（Re-insurance Contracts） 企业会计准则第 27 号石油天然气