中俄材料对照表
中俄材料钢材对照表钢号中国俄罗斯（前苏联）
标准GBГОСТ
08F08КП优0808
10F
1010
质1515
2020
2525
碳3030
3535
4040
素4545
5050
结5555
6060
15Mn15Г
构20Mn20Г
30Mn30Г
40Mn40Г
钢45Mn45Г
50Mn50Г
20Mn220Г2
30Mn230Г2 合35Mn235Г2
40Mn240Г2
45Mn245Г2 金50Mn250Г2
20MnV
35SiMn35CГ结42SiMn35CГ
40B
45B
构40MnB
45MnB
15Cr15X
钢20Cr20X
30Cr30X
35Cr35X
40Cr40X
45Cr45X
38CrSi38XC
12CrMo12XM
15CrMo15XM
合20CrMo20XM
金25CrMo
30CrMo30XM
42CrMo
结
35CrMo35XM
12CrMoV12XMΦ
构12Cr1MoV12X1MΦ
25Cr2Mo1VA25X2M1ΦA
20CrV20XΦ
钢40CrV40XΦA
50CrVA50XΦA
15CrMn15XГ,18XГ
20CrMn20XГCA
30CrMnSiA30XГCA
40CrNi40XH
20CrNi3A20XH3A
30CrNi3A30XH3A
20MnMoB
38CrMoAlA38XMIOA
40CrNiMoA40XHMA
弹6060
8585
簧65Mn65Г
55Si2Mn55C2Г
60Si2MnA60C2ГA
钢
50CrVA50XΦA
滚GCr9ШX9
动
轴GCr9SiMn
承GCr15ШX15
钢
GCr15SiMnШX15CГ易Y12A12
切Y15
削Y20A20
钢Y30A30
Y40MnA40Г
耐磨钢ZGMn13116Г13Ю
T7y7
碳T8y8
素T8Ay8A
工T8Mny8Г
具T10y10
钢T12y12
T12Ay12A
T13y13
8MnSi
9SiCr9XC
Cr2X
合Cr0613X
9Cr29X
金WB1
Cr12X12
工Cr12MoVX12M
9Mn2V9Г2Φ
具9CrWMn9XBГ
CrWMnXBГ
钢3Cr2W8V3X2B8Φ
5CrMnMo5XГM
5CrNiMo5XHM
4Cr5MoSiV4X5MΦC
4CrW2Si4XB2C
5CrW2Si5XB2C
W18Cr4VP18
高
速W6Mo5Cr4V2P6M3
工
具W18Cr4VCo5P18K5Φ2
钢
W2Mo9Cr4VCo8
1Cr18Ni912X18H9
Y1Cr18Ni9
不0Cr19Ni908X18H10
00Cr19Ni1103X18H11
0Cr18Ni11Ti08X18H10T 锈
0Cr13Al
1Cr1712X17
钢
1Cr1312X13
2Cr1320X13
3Cr1330X13
7Cr17
0Cr17Ni7Al09X17H7Ю
2Cr23Ni1320X23H12
2Cr25Ni2120X25H20C2 耐
0Cr25Ni20
热0Cr17Ni12Mo208X17H13M2T
0Cr18Ni11Nb08X18H12E 钢
1Cr13Mo
1Cr17Ni214X17H2
0Cr17Ni7Al09X17H7Ю
工1A991199
业1A97
纯1A95
铝1A80
1A501050
防5A025052
锈5A03
铝5A055056
5A305456
2A012036
硬2A11
铝2A122124
2B162319
锻2A80
2A902218
铝2A142014
超硬铝7A097175
ZAlSi7Mn356.2 铸ZAlSi12413.2
造ZAlSi5Cu1Mg355.2
铝ZAlSi2Cu2Mg1413.0
合ZAlCu5Mn
金ZAlCu5MnCdVA201.0
ZAlMg10520.2
ZAlMg5Si
WORD格式青铜合金
WORD格式
中外金属材料对照表
常用国内外钢材牌号对照表 中国 美国 日本 德国 英国 法国 前苏联 国际标准化组织 GB AST JIS DIN 、DINEN BS 、BSEN NF 、NFEN ΓOCT ISO 630 品 名 牌号 牌号 牌号 牌号 牌号 牌号 牌号 Q195 Cr.B Cr.C SS330 SPHC SPHD S185 040 A10 S185 S185 CT1K П CTlC П CTl ПC Q215A Cr.C Cr.58 SS 330 SPHC 040 A12 CT2K П—2 CT2C П—2 CT2ПC —2 Q235A Cr.D SS400 SM400A 080A15 CT3K П—2 CT3C П—2 CT3ПC —2 E235B Q235B Cr.D SS400 SM400A S235JR S235JRGl S235JRG2 S235JR S235JRGl S235JRG2 S235JR S235JRGl S235JRG2 CT3K П—3 CT3C П—3 CT3ПC —3 E235B Q255A SS400 SM400A CT4K П—2 CT4C П—2 CT4ПC —2 普 通 碳 素 结 构 钢 Q275 SS490 CT5C П—2 CT5ПC —2 E275A
中国 美国 日本 德国 英国 法国 前苏联 国际标准化组织 GB AST JIS DIN 、DINEN BS 、BSEN NF 、NFEN ΓOCT IS0 630 品 名 牌号 牌号 牌号 牌号 牌号 牌号 牌号 08F 1008 1010 SPHD SPHE 040A10 80K П 10 1010 S10C S12C CKl0 040A12 XCl0 10 C101 15 1015 S15C S17C CKl5 Fe360B 08M15 XCl2 Fe306B 15 C15E4 20 1020 S20C S22C C22 IC22 C22 20 25 1025 S25C S28C C25 IC25 C25 25 C25E4 40 1040 S40C S43C C40 IC40 080M40 C40 40 C40E4 45 1045 S45C S48C C45 IC45 080A47 C45 45 C45E4 50 1050 S50C S53C C50 IC50 080M50 C50 50 C50E4 优 质 碳 素 结 构 钢 15Mn 1019 080A15 15r
国际会计科目对照表(中英)
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?
德标、欧标、国际、国标标准件对照表
德标、欧标、国际、国标对照表 —— DIN EN ISO GB 对照表 新德标 旧德标 英文名 中文名 国标 DIN EN ISO 4014 DIN 931-1 Hexagon head bolts - Product grades A and B(ISO 4014:1999) 六角头螺栓 GB/T 5782-2000 DIN EN ISO 4016 DIN 601 Hexagon head bolts - Product grade C(ISO 4016:1999) 六角头螺栓 C 级 GB/T 5780-2000 DIN EN ISO 4017 DIN 933 Hexagon head screws - Product grade A and B (ISO 4017:1999) 六角头螺栓 全螺纹 GB/T 5783-2000 DIN EN ISO 4018 DIN 558 Hexagon head screws - Product grade C (ISO 4018:1999) 六角头螺栓 全螺纹 C 级 GB/T 5781-2000 DIN EN ISO 8676 DIN 961 Hexagon head screws with metric fine pitch thread - Product grade A and B(ISO 8676:1999) 六角头螺栓 细牙 全螺纹 GB/T 5786-2000 DIN EN ISO 8765 DIN 960 Hexagon head bolts with fine pitch thread - Product grades A and B(ISO 8765:1999) 六角头螺栓 细牙 GB/T 5785-2000 DIN EN ISO 4032 DIN 934 Hexagon nuts,style 1-Product grades A and B(ISO: 4032:1999) 1型六角螺母 GB/T 6170-2000 DIN EN ISO 4033 Hexagon nuts,style 2-Product grades A and B(ISO: 4033:1999) 2型六角螺母 GB/T 6175-2000 DIN EN ISO 4034 DIN 555 Hexagon nuts - Product grade C (ISO 4034:1999) 六角螺母 C 级 GB/T 41-2000 DIN EN ISO 4035 DIN 439-2 Hexagon thin nuts(chamfered)-Product grade A and B (ISO 4035:1999) 六角薄螺母 GB/T 6172.1-2000 DIN EN ISO 4036 DIN 439-1 Hexagon thin nuts - Product grade B(unchamfered)(ISO 4036:1999) 六角薄螺母 无倒角 GB/T 6174-2000 DIN EN ISO 8673 DIN 934| DIN 971-1 Hexagon nuts,style 1,with metric fine pitch thread - Product grades A and B (ISO 8673:1999) 1型六角螺母 细牙 GB/T 6171-2000 DIN EN ISO 8674 DIN 971-2 Hexagon nuts,style 2,with metric fine pitch thread - Product grades A and B (ISO 8674:1999) 2型六角螺母 细牙 GB/T 6176-2000 DIN EN ISO 8675 DIN 439-2 Hexagon thin nuts with metric fine pitch thread - Product grades A and B (ISO 8675:1999) 六角薄螺母 细牙 GB/T 6173-2000 DIN EN ISO 4762 DIN 912 Hexagon socket head cap screws(ISO 4762:1997) 内六角圆柱头螺钉 GB/T 70.1-2000 DIN EN ISO 7380 Hexagon socket button head sxrews (ISO 7380:1997) 内六角平圆头螺钉 GB/T 70.2-2000 DIN EN ISO 10642 DIN 7991 Hexagon socket countersunk head screws (ISO 10642:1997) 内六角沉头螺钉 GB/T 70.3-2000 DIN EN ISO 1207 DIN 84 Slotted cheese head screws-Product grade A(ISO 1207:1992) 开槽圆柱头螺钉 GB/T 65-2000
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
DIN GB标准件对照表
中德标准对照表 序号Item 德国标准 DIN-Standard 中文品名 Description in Chinese 英文品名 Desciption in English 国际标准 ISO-Standard 中国标准 GB-Standard 1DIN1圆锥销Taper pins ISO2339GB117 2DIN7圆柱销Parallel pins ISO2339GB119-86 3DIN84开槽圆柱头螺 钉 Slotted cheese head screws ISO1207GB65-85 4DIN85开槽盘头螺钉Slotted pan head screws ISO1580GB67-85 5DIN93单耳止动垫圈Tab washers GB854 6DIN94开口销Split cooter pins ISO1234GB91 7DIN95开槽半沉头木 螺钉 Slotted raised csk head wood screws GB101 8DIN96开槽半圆头木 螺钉 Slotted round head wood screws GB99 9DIN97开槽沉头木螺 钉 Slotted countersunk head wood screws GB100 10DIN125-A平垫Plain washers ISO7089GB97.1-85 11DIN125-B平垫（带倒角）Mediun washers ISO7090GB97.2-85 12DIN126平垫Plain washers ISO7091 13DIN127-A重型弹垫Spring lock washers,tang ends GB7244 14DIN127-B标准弹垫Spring lock washers,square ends GB93-87 15DIN128-A鞍形弹垫Single coil spring lock washers GB7245-87 16DIN137-A弹簧止动垫圈Curved spring washers 17DIN137-B波形弹垫Wave spring washers GB955 18DIN186T型方颈螺栓T-head blots with square neck GB37-88 19DIN188T型双接头螺 栓 T-head bolts with double nip 20DIN258螺纹圆锥销Taper pins with threaded end ISO8737 21DIN261T型头螺栓T-head bolts 22DIN315AF 蝶型螺母（美 制） Wing nuts America form
会计科目中英对照表
资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets
资产 其他流动资产Other current assets 流动资产合计Total current assets 非流动资产Non-current assets 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials
固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets
国际会计科目中英文对照
国际会计科目中英文对照Account帐户 Accounting system会计系统AmericanAccountingAssociation美国会计 协会 AmericanInstituteofCPAs美国注册会计师 协会 Audit审计 Balance sheet资产负债表 Bookkeepking簿记 Cash flow prospects现金流量预测 Certificate in Internal Auditing内部审计证书CertificateinManagementAccounting管理 会计证书 Certificate Public Accountant注册会计师 Cost accounting成本会计 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
Generallyacceptedaccountingprinciples公认会计原则 General-purpose information通用目的信息GovernmentAccountingOffice政府会计办公室 Income statement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会 Integrity整合性 Internal auditing内部审计 Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users内部使用者 Management accounting管理会计Return of investment投资回报 Return on investment投资报酬SecuritiesandExchangeCommission证券交易委员会 Statement of cash flow现金流量表
常用五金标准件名称-国家标准号对应表
常用五金标准件名称-国家标准号对应表
常用五金标准件名称-国家标准号对应表 新物料编码原物料编码名称全名规格型号标记 4105.00018 23.5080025 弹簧垫圈垫圈垫片_弹簧垫圈Φ2.5垫圈GB/T 93 2.5 4105.00011 23.2030006 弹簧垫圈垫圈垫片_弹簧垫圈φ3（镀黑锌）垫圈GB/T 93 3 A23.2030010 23.2030010 弹簧垫圈垫圈垫片_弹簧垫圈φ3（镀彩锌）垫圈GB/T 93 3 4105.00015 23.2040008 弹簧垫圈垫圈垫片_弹簧垫圈φ4（镀黑锌）垫圈GB/T 93 4 4105.00014 23.2040006 弹簧垫圈垫圈垫片_弹簧垫圈φ4垫圈GB/T 93 4 4105.00025 23.2050006 弹簧垫圈垫圈垫片_弹簧垫圈φ5垫圈GB/T 93 5 4105.00016 23.2060006 弹簧垫圈垫圈垫片_弹簧垫圈φ6（镀黑锌）垫圈GB/T 93 6 4105.00017 23.2080006 弹簧垫圈垫圈垫片_弹簧垫圈Φ8垫圈GB/T 93 8 4105.00020 28.8009114 垫片垫圈垫片_垫片D型垫片Φ6.5 VT8.009.114 非标件 A28.8602779 28.8602779 垫片机加件_垫片VT8.602.779 非标件 A28.8602780 28.8602780 垫片机加件_垫片VT8.602.780 非标件 4201.00041 23.1041819 垫圈垫圈垫片_垫圈VT8.078.433(φ4.5*19*1.5MM 装灯泡用）非标件 4105.00019 23.5090025 平垫垫圈垫片_平垫Φ2.5垫圈GB/T95 2.5 4105.00001 23.1030001 平垫圈垫圈垫片_平垫圈φ3（镀黑锌）垫圈GB/T95 3 4105.00003 23.1030006 垫圈垫圈垫片_垫圈Φ 3（镀彩锌）垫圈GB/T95 3 4105.00005 23.1040006 平垫圈垫圈垫片_平垫圈φ4（黑）垫圈GB/T95 4 A23.1040007 23.1040007 平垫圈垫圈垫片_平垫圈φ4（镀彩锌）垫圈GB/T95 4 A23.2000005 23.2000005 垫片垫圈垫片_垫片Φ5垫圈GB/T95 5 4105.00006 23.1061216 平垫圈垫圈垫片_平垫圈φ6（镀黑锌）垫圈GB/T95 6 4105.00009 23.1080006 平垫圈垫圈垫片_平垫圈φ8（镀黑锌）垫圈GB/T95 8 A23.1100006 23.1100006 垫圈垫圈垫片_垫圈φ12垫圈GB/T95 12 4105.00007 23.1061816 大平垫垫圈垫片_大平垫φ6x18垫圈GB/T 96.2 6 4105.00004 23.1030007 平垫圈垫圈垫片_平垫圈Ф3 镀彩锌外径9mm 垫圈GB/T 96.2 3 4105.00002 23.1030002 平垫圈垫圈垫片_平垫圈φ3（镀黑锌）垫圈GB/T97.1 3 第 2 页共 10
《最新国际会计科目中英文对照》(2013.9)
中国会计科目中英文对照 代码名称代码名称代码名称代码名称英译 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
中俄音译对照
汉俄拼音对照表 来源：文国网时间：2007年11月06日12:00 查看：921 [ ] 现在国内有许多申请俄罗斯留学的同学不知道自己的名字用俄语应该如何说，怎么写，觉得很好奇那么现在可以参考下面的表格根据前面的拼音就可以知道自己的名字的俄文写法了。这样做的好处是让学生在国内先熟悉自己的名字的写法，过去后就可以减少一些不必要的麻烦，比如学生去医院体检如果用中文签自己的名字，俄罗斯医生一定看不懂，或者在学校及其他地方登记也不方便。因此，想申请俄罗斯留学的同学一定要在国内先练习好写自己名字的俄文拼写。 A ding—дин jie—цзе miu—мю ri—жи weng—вэн a—а diu—дю jin—цзинь mo—мо rong—жун wo—во ai—ай dong—дун jing—цзин mou—моу rou—жоу wu—ву an—ань dou—доу jiong—цзюн mu—му ru—жу X ang—ан du—ду jiu—цзю N rua—жуа xi—си ao—ао duan—дуань ju—цзюй na—на ruan—жуань xia—ся B dui—дуй juan—цзюань nai—най rui—жуй xian—сянь ba—ба dun—дунь jue—цзюе nan—нань run—жунь xiang—сян bai—бай duo—до jun—цзюнь nang—нан ruo—жо xiao—сяо ban—бань E K nao—нао S xie—се bang—бан e—э ka—ка ne—нэ sa—са xin—синь bao—бао ei—эй kai—кай nei—нэй sai—сай xing—син bei—бэй en—энь kan—кань nen—нэнь san—сань xiong—сюн ben—бэнь eng—эн kang—кан neng—нэн sang—сан xiu—сю beng—бэн er—эр kao—као ni—ни sao—сао xu—сюй bi—би F ke—кэ nian—нянь se—сэ xuan—сюань bie—бе fa—фа kei—кэй niang—нян sen—сэнь xue—сюе bin—бинь fan—фань ken—кэнь niao—няо seng—сэн xun—сюнь bing—бин fang—фан keng—кэн nie—не sha—ша Y bo—бо fei—фэй kong—кун nin—нинь shai—шай ya—я bu—бу fen—фэнь kou—коу ning—нин shan—шань yan—янь C feng—фэн ku—ку niu—ню shang—шан yang—ян ca—ца fiao—фяо kua—куа nong—нун shao—шао yao—яо
新会计准则会计科目表(中英文对照)知识分享
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
会计科目参照表和账户分类
1. 会计：是以货币为计量单位，反映和监督一个单位经济活动的一种经济管理工作。 2. 会计基本职能：核算职能和监督职能 1）核算职能：是指是以货币为主要计量单位，通过确认、记录、计算和报告的环节，对特定主体的经济活动进行记账、算账和报账，为各有关方面提供会计信息的功能。算账是指在记账的基础 上，对企业单位一定时期的收入、费用（成本）、利润和一定时期的资产、负债、所有者权 益进行计算。（行政、事业单位是对一定时期的收入、支出、结余和一定时期的资产、负 债、净资产进行计算） 报账是在算账的基础上，对企业单位的财务状况、经营成果和现金流量情况（行政、事业单位 是对其经费收入、经费支出、经费结余以及财务状况），以会计报表的形式向有关方面报告。 2）监督职能：是指会计人员在进行会计核算的同时，对特定主体经济活动的真实性、合法性和合理性进行审查。 会计核算是会计监督的基础和前提，会计监督是会计核算质量的保障。 除了基本职能，会计还有预测经济前景、参与经济决策、评价经营业绩等职能。 3. 会计对象：能用货币表现的各种经济活动。以货币表现的经济活动，通常又称为价值运动和资金运 动。 资金运动包括个特定对象的资金投入、资金运用（即资金的循环和周转）和资金退出。工业企业的资金运动包括：资金的投入、资金的循环与周转（包括供应过程、生产过程和销售过程）以及资金退出三部分。既有一定时期的显著运动状态（表现为收入、费用、利润），又有一定时期的相对静止状态（表现为资产与负债及所有者权益）
会计科目参照表
会计账户按提供信息的详细程度分类表
现金 反映货币资金的账户 银行存款 其他货币资金 反映短期投资的账户 短期投 资 应收账款 反映短期债券的账户 应 收票据 其他应收款 在途物资 材料 反映存货的账户 低值易耗品 库存商品 委托 加工物资 反映其他资产的账户 待摊费用 长期债权投资 1.反映资产的账户 反映长期投资的账户 短期借款 应付票据 应付账款 应付工资 应交税金 应交利润 其他应 交款 其他应付款 预提费用 待转资产价值 长期借款 反映固定资产的账户 反映无形资产的账户 反映其他资产的账户 长期股权投资 固定资产 累计折旧 固定资产 清理 在建工程 无形资产 长期待摊费用 反映长期负债的账户 长期应付款 3.反映所有者权益 的账户 反映投入资本的账户 反映资本积累的账户 生产成本 实收资本 资本公积 盈余公积 本年利润 利润分配 4.反映成本的账户 制造费用 反映流动资产的账户 反映流动负债的账户 2.反映负债的账户
国际会计科目对照表中英
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?审计? Balance?sheet?资产负债表? Bookkeepking?簿记? Cash?flow?prospects?现金流量预测? Certificate?in?Internal?Auditing?内部审计证书? Certificate?in?Management?Accounting?管理会计证书? Certificate?Public?Accountant注册会计师? Cost?accounting?成本会计? 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?princip les?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? Income?statement?损益表? Institute?of?Internal?Auditors?内部审计师协会? Institute?of?Management?Accountants?管理会计师协会? Integrity?整合性? Internal?auditing?内部审计?
会计科目中英对照表
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 yaear 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 其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资 Among it:Specially approved reserving materials
新会计准则 中英文会计科目对照表
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
会计科目英文对照表
会计科目英文对照表 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 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