制造费用 英文?中英文会计科目对照表,
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中英文会计科目对照表,
代码名称英译
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 [1] 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 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
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 income 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 income tax assets
1292递延兑换损失 deferred Foreign Exchange losses
1293业主往来(股东往来) owners'(stockholders') current account
1294同业往来 current account 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 accumulated 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 accumulated depreciation-buildings
144~146机(器)具及设备 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 accumulated 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 accumulated 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 accumulated depreciation-leasehold improvements
156未完工程及预付购置设备款 construction in progress and prepayments for
equipment
1561未完工程 construction in progress
1562预付购置设备款 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 accumulated 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重估增值-天然资源 natural resources-revaluation increments
1619累积折耗-天然资源 accumulated 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计算机软件 Computer Software
1751计算机软件 computer software cost
176商誉 goodwill
1761商誉 goodwill
177开办费 organization costs
1771开办费 organization 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 income 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, accounts and overdue
receivables
1841长期应收票据 long-term notes receivable
1842长期应收帐款 long-term accounts 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, accounts 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 accounts-
long-term notes, accounts 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 accumulated 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
扩展资料
会计职称考试
同义词会计考试一般指会计职称考试
会计职称考试的全称是会计专业技术资格考试,ACCT分类之一。会计职称考试是由财政部、人事
部共同组织的全国统一考试,共分初级会计、中级会计师和高级会计师职称三个级别。
考试实行全国统一考试制度,每年考试一次,由全国统一组织、统一大纲、统一试题,统一评分标准。
会计专业初级、中级资格考试合格者,即由各省、自治区、直辖市、新疆生产建设兵团人事(职改)部门颁发人事部统一印制,人事部、财政部印的会计专业技术资格证书。证书全国范围有效。
参考资料:百度百科-中国会计科目中英文对照(含科目代码)
成品的英文
成品拼音:chéng pǐn英文:Finished product。
成品:
成品指做好了的可供使用或出售的企业在报告期内生产的,经检验合格并已包装入库的产品,或虽未入库,但已办理入库手续的产品。
半成品:
半成品是指已经过一定生产过程,并已检验合格,但尚未最终制造成为产成品的中间产品。半成品分为自制半成品和外购半成品两种,自制半成品为企业自己生产加工,已经检验合格,交付半成品仓库并须继续加工的半成品。外购半成品为从外部购入的半成品,作为原材料处理。
半成品的确定方法:
1、“料”为直接材料,有的半成品材料是一次性投入的,有的半成品材料是根据工序分批投入的,应按所完成的工序实际的投料进行核算,材料单价与原材料中的主要材料单价相一致。
2、“工”为直接人工,包括生产工人的工资及按规定比例计提的职工福利费,其计算公式是工资和福利费单位成本=工资定额×(1+规定计提职工福利费比例)。式中工资定额为半成品所完成的工序,逐道工序工资定额累加数。
3、“费”为制造费用,半成品的单位制造费用在产成品单位制造费用的基础上,按半成品的约当产量进行计算确定。其公式为半成品单位制造费用=产成品单位制造费用×半成品完工率。
求财务方面的英文术语!
1、会计:accounting
会计是以货币为主要计量单位,运用专门的方法,对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。
2、资产:Asset
资产是指由企业过去的交易或事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。不能带来经济利益的资源不能作为资产,是企业的权利。资产按照流动性可以划分为流动资产、长期投资、固定资产、无形资产和其他资产。
3、负债:Liability
负债实质上是企业在一定时期之后必须偿还的经济债务,其偿还期或具体金额在它们发生或成立之时就已由合同、法规所规定与制约,是企业必须履行的一种义务。
4、收入:Revenue
收入按企业从事日常活动的性质不同,分为销售商品收入、提供劳务收入和让渡资产使用权收入。收入按企业经营业务的主次不同,分为主营业务收入和其他业务收入。
5、费用:Expense
费用是企业在日常活动中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总流出。
参考资料来源:百度百科-费用
参考资料来源:百度百科-收入
参考资料来源:百度百科-负债
参考资料来源:百度百科-资产
参考资料来源:百度百科-会计
感谢您的阅读!希望本文对解决您关于制造费用 英文的问题有所帮助。如果您还有其他疑问,欢迎随时向我们提问。