国际会计准则中英对照

第一篇：国际会计准则中英对照

国际贸易合同(中英文对照版)

金苑服饰有限公司销售合同

Jinyuan Garments & Accessories Co., Ltd

SALESCONTRACT

合同编号：JYFS120602

CONTRACTNO. JYFS120602

日期：2012年6月22日

DATEJune 22, 2012

买方美国纽约第五大道服装大卖场

联系电话：+537 070 186 532传真：+537 070 186 532

BUYERThe United States 5th Avenue clothing hypermarket

TEL: +537 070 186 532FAX: +537 070

卖方中国福建金苑服饰有限公司

联系电话：0595—7656300传真：0595—7656300

SELLERChina Fujian Jinyuan GARMENTS & ACCESSORIES CO.,

LTD

TEL: 0595—7656300FAX: 0595—7656300

双方同意按下列条款由买方购进卖方售出下列商品:The Buyers agree to buy and the Sellers agree to sell the following goods on terms and conditions as below :

(1)货物名称及规格，包装及装运标志| (2) 数 量(件)| (3) 单 价(美元) |(4) 总 价(美元)

Name of Commodity, Specifications,QuantityUnit Price ($)Total Amount($)

Packing and Shipping Marks

金苑2012新品衬衫，货号：A22105400024.0096000.00

Jinyuan2012 New Shirt, Item No.A22105400024.0096000.00

金苑2012新品衬衫，货号：H22103400024.7098800.00

Jinyuan2012 New Shirt , Item No.h22103400024.7098800.00

金苑2012新品衬衫，货号：A22111400021.3085200.00

Jinyuan2012 New Shirt , Item NoA22111400021.3085200.00

金苑2012新品休闲淑女裤，600030.50183000.00

货号：C22105

Jinyuan 2012 New Casual Lady pants600030.50183000.00

Item No.:C22105

金苑2012新品休闲七分裤，600032.40194400.00

Jinyuan2012 New Casual Cropped pants600032.40194400.00

货号：C22108

Item No. C22108

规格

Specification

材料：50%—80%棉，20%—50%涤纶;Material: 50%-80% cotton20%-50% dacron

尺寸：S—XL，每种款式各个尺寸配送 Size：S-XL, The distribution number of each style in all size,

namely each size distribute 1/4 of the total number

配送数量，即每个尺寸配送数量占每种

总数量的1/4;

颜色：每种产品所具有的颜色都配送相 Color:the color of each kind of product distribute the same quantity.namely distribution quantity=total number/the number of color

等数量，即配送数量=总件数/颜色总数;

包装：单件产品用透明塑料袋包装，每个Packing:A single product with a transparent plastic bag

纸箱装50件尺寸一致的产品，纸箱外部 50 pieces of products in each carton of the same size

由防水袋包裹，内置50克干燥剂一袋，Wrapped by waterproof bag, with a bag of 50 grams desiccant

纸箱规格为60*70*900(mm);并配 Carton standard 60*70*900(mm)

送24000个金苑服饰购物袋。Distribute 24000 pieces of Jinyuan shipping bags.

装运标志：

Shipping mark总计:Total No. (装运数量允许有2%的增减Shipping QuantityTwo PercentMore or Less Allowed)

(5)装运期限

Time of Shipment50DAYS AFTER THE SELLER RECEIVE

THE L/C.

(1)装运口岸福建泉州新港

Port of shipment

(2)目的口岸伊丽莎白港

Port of Destination

(3)保险投保

Insurance

(4)付款条件

Terms of PaymentIRREVOCABLE L/C AT SIGHT

该信用证必须在45天前开到卖方, 信用证的有效期应为装船期后15天, 在上述装运口岸

到期, 否则卖方有权取消本售货合约并保留因此而发生的一切损失的索赔权 .

The covering Letter of Credit must reach the Sellers45 Days Prior to the Shipment Date

and is to remain valid in above indicated Loading Ports 15 days after the date of shipment, failing

which the Sellers reserve the right to cancel this Sales Contract and to claim from the Buyers

compensation for losses resulting therefrom.

其他条款OTHER TERMS :

(1)异议 : 品质异议须于货到目的口岸之日起30天内提出,数量异议须于货到目的口岸之日 ALL RISK AND WAR RISK COVERED BY BUYER

起15天内提出。 但均须提供经卖方同意的公证行的检验证明. 如责任属于卖方者卖方于收到异议20天内答复买方并提出处理意见.

QUALITY/QUANTITY DISCREPANCY: In case of quality discrepancy, claim should be filed by the Buyers within 30 days after the arrival of the goods at port of destination, while for quantity discrepancy claim should be filed by the Buyers within 15 days after the arrival of the goods atport of destination.In all cases, claims must be accompanied by Survey Reports of Recognized Public Surveyors agreed to by the Sellers.Should the responsibility of the subject under claim be found to rest on part of the Sellers, the Sellers shall, within 20 days after receipt of the claim, send his reply to the Buyers together with suggestion for settlement..

(2)信用证内应明确规定卖方有权可多装或少装所注名的百分数，并按实际装运数量议付。(信用证之金额应较本售货合约的金额增加相应的百分数)

The Sellers reserve the option of shipping the indicated percentage more or less than the quantityhereby contracted, and the Letter of Credit shall be negotiated for the amount covering the value of quantity actually shipped. (The Buyers are requested to establish the L/C in accord with the indicated percentage over the total value of order as per this Sales Contract.)

(3)信用证内容须严格符合本售货合约的规定，否则修改信用证的费用由买方负担，卖方亦不负因修改信用证而延误装运的责任。并保留因此而发生的一切损失的索赔权。

The contents of theLetter of Credit shall be in strict accordance with stipulations of theSales Contract; in case of any variation thereof necessitating amendment of the L/C, the Buyersshall bear the expenses for effecting the amendment.The sellers shall not be held responsiblefor possible delay of shipment resulting from awaiting the amendment of the L/C, and reserve theright to claim from the Buyers compensation for the losses resulting therefrom..

(4)除经约定保险归买方投保者外，由卖方向中国的保险公司投保。如买方须增加保险额或须加保其他险，可于装船前提出，经买方同意后代为投保，其费用由买方负担。

Except where the insurance is covered by the Buyers as arranged, insurance is to becovered by the Sellers with a Chinese insurance company.If insurance for additional amount and/or for other insurance terms is required by the Buyers, prior notice to this effect must reach the Sellers before shipment and is subject to the Sellers’ agreement, and the extra insurancepremium shall be for the Buyers’ account..

(5)买方须将申请许可证副本(经有关银行副署)寄给卖方俟许可证批出后再即用传真通知

卖方，假如许可证被驳退，买方须征得卖方的同意方可重行申请许可证。

The Buyers are requested to send the Sellers authentic copy of the License-application (endorsed by the relative bank) filed by the Buyers and to advise the Sellers by fax immediately when the said License is obtained.Should the Buyers intend to file reapplication for License in cases of rejection of the original application, the Buyers shall contact the Sellers and obtain the latter’s consent before filing reapplication..

(6)商品检验：产地证明书或中国有关机构所签发的品质数量/重量检验证，作为品质数量/ 重

量的交货依据。

INSPECTION:The Certificate of Origin and/or the Inspection Certification ofQuality/Quantity/Weightissuedbytherelative institute shall be taken as the basis for the shippingQuality/Quantity/Weight..

(7)因人力不可抗拒事故，使卖方不能在本售货合约规定期限内交货或不能交货，卖方不负

责任，但是卖方必须立即以传真通知买方，如果买方提出要求，卖方应以挂号函向买方提供由中国国际贸易促进委员会或有关机构出具的证明，证明事故的存在。买方不能领到进口证不能被认为系属人力不可抗拒范围。

The Sellers shall not be held responsible if they owing to Force Majeure cause or causes fail tomake

delivery within the time stipulated in this Sales contrast or cannot delivery the goods. However the Sellers shall inform immediately the Buyers by fax. . The Sellers shall delivery tothe Buyers by registered letter, if it is requested by the Buyers, a certificate issued by the Chinacouncil for the Promotion of International Trade or by any competent authority, certifying to theexistence of the said cause or causes.Buyers’ failure to obtain the relative Import license is notto be treated as Force Majeure.

(8)仲裁 ： 凡因执行本合约或有关本合约所发生的一切争执，双方应以友好方式协商解决，如果协商不能解决，应提交北京中国国际贸易促进委员会对外贸易仲裁委员会根据中国国际贸易促进委员会对外贸易仲裁委员会的仲裁程序暂行规则进行仲裁，仲裁裁决是终局的，对双方都有约束力。

ARBITRATION : All disputes arising in connection with the Sales Contract of the executionthereof shall be settled amicably by negotiation.In case no settlement can be reached, the caseunder dispute shall then be submitted for arbitration to the Foreign Trade Arbitration commission of the China Council for the Promotion of International Trade in accordance with the Provisional Rules of Procedure of the Foreign Trade Arbitration commission of the China council for the Promotion of International Trade. The decision of the Commission shall be accepted as final and binding upon both parties.

买方：美国第五大道服装大卖场卖方：中国福建金苑服饰有限公司

THE BUYERS:The United States 5th Avenue clothing hypermarket

THE SELLERS: China Fujian Jinyuan Garments Co., Ltd.

买方代表签字：卖方代表签字：

Buyer representative signature:Seller representative signature:

第二篇：新会计准则科目名称中英文对照

新会计准则科目名称中英文对照 A/C Code科目代码 A/C Name 科目名称 1001 Cash 库存现金 1002 Bank Deposit 银行存款

1012 Other Cash and Cash Equivalents 其他货币资金 1101 Transaction Monetary Assets 交易性金融资产 1121 Note Receivable 应收票据 1122 Account Receivable 应收账款 1123 Advance Payment 预付账款 1131 Dividend Receivable 应收股利 1132 Interest Receivable 应收利息 1221 Other Receivables 其他应收款 1231 Bad Debt Provision 坏账准备 1321 Agency Assets 代理业务资产 1401 Materials Purchasing 材料采购 1402 Material in Transit 在途物资 1403 Raw Material 原材料

1404 Material Cost Variance 材料成本差异 1405 Goods on Hand 库存商品 1406 Merchandise Shipped 发出商品

1407 Differences Between Purchasing and Selling Price 商品进销差价 1408 Material on Consignment for Further Processing 委托加工物资 1471 Allowance for Inventory Devaluation 存货跌价准备 1501 Investment from Holding till Maturity 持有至到期投资 1502 Allowance for Investment Devaluation from Holding till Maturity 持有至到期投资减值准备

1503 Monetary Assets Available for Selling 可供出售金融资产 1511 Long Term Equity Interest Investment 长期股权投资 1512 Long Term Equity Investment 长期股权投资减值准备 1521 Investment Real Estate 投资性房地产 1531 Long Term Receivable 长期应收款

1532 Unrealized Financing Income 未实现融资收益 1601 Fixed Asset 固定资产

1602 Accumulated Depreciation 累计折旧

1603 Fixed Asset Depreciation Reserves 固定资产减值准备 1604 Construction in Progress 在建工程 1605 Project Material 工程物资

1606 Disposal of Fixed Asset 固定资产清理 1701 Intangible Property 无形资产 1702 Accumulated Amortisation 累计摊销

1703 Allowance for Intangible Property Devaluation 无形资产减值准备 1711 Goodwill 商誉

1801 Long Term Unamortised Expenditure 长期待摊费用 1811 Deferred Income Tax Asset 递延所得税资产

1901 Property in Suspense Loss or Surplus 待处理财产损溢 2001 Short Term borrowing 短期借款

2101 Transactional Financial Liabilities 交易性金融负债 2201 Notes Payable 应付票据 2202 Account Payable 应付账款 2203 Advances from Customer 预收账款 2211 Accrued Wages 应付职工薪酬 2221 Tax Payable 应交税费 2231 Accrued Interest 应付利息 2232 Dividends Payable 应付股利 2241 Other Payables 其他应付款

2314 Liability for Agency Business 代理业务负债 2401 Deferred Income 递延收益 2501 Long Term Loan 长期借款 2502 Long Term Bond 长期债券

2701 Long Term Account Payable 长期应付款

2702 Unacknowledged Financial Charges 未确认融资费用 2711 Special Payable 专项应付款 2801 Anticipation Liabilities 预计负债

2901 Deferred Income Tax Liability 递延所得税负债 3101 Derivative Instruments 衍生工具 3201 Hedging Instrument 套期工具 3202 Hedged Item 被套期项目 4001 Paid-up Capital 实收资本 4002 Capital Reserve 资本公积 4101 Surplus from Profits 盈余公积 4103 YTD Profit 本年利润

4104 Profit appropriation 利润分配 4201 Treasury Stock 库存股 5001 Production Cost 生产成本 5101 Manufacturing Overhead 制造费用 5201 Service Costs 劳务成本

5301 Research and Development Expenditure 研发支出 6001 Principal Business Revenue 主营业务收入 6051 Revenue from Other Sales 其他业务收入

6101 Fair Value Variable Loss and Profit 公允价值变动损益 6111 Investment Income 投资收益 6301 Non-operating Revenue 营业外收入 6401 Principal Business Cost 主营业务成本 6402 Cost for Other Sales 其他业务支出

6405 Tax and Associate Charge on Principal Business 营业税金及附加 6601 Selling Expense 销售费用

6602 Administrative Expenses 管理费用 6603 Financial Expense 财务费用 6604 Exploration Expense 勘探费用

6701 Loss on Devaluation of Assets 资产减值损失 6711 Non-operating Expenditure 营业外支出 6801 Income Tax 所得税

6901 Prior Year Adjustment 以前损益调整

第三篇：会计相关术语中英文对照

会计术语表

►AICPA: American Institute of Certified Public Accountants美国注册会计师协会

►APB: Accounting Principles Board会计原则委员会

►ASB: Auditing Standards Board (AICPA)(美国注册会计师协会) 审计准则委员会

►ARSC: Accounting and Review Services Committee (AICPA)(美国注册会计师协会) 会计与复核服务委员会 ►ASC: Accounting Standards Codification会计准则汇编

►ASU: Accounting Standards Update会计准则更新

►CA: Chartered Accountant特许会计师

►CAQ: Center for Audit Quality审计质量中心

►CICA: Canadian Institute of Chartered Accountants加拿大特许会计师协会

►CSEC: Consulting Services Executive Committee (AICPA)(美国注册会计师协会) 咨询服务执行委员会 ►EITF: Emerging Issues Task Force (FASB)(美国财务会计准则委员会)紧急事务委员会

►FAF: Financial Accounting Foundation财务会计基金会

►FASB: Financial Accounting Standards Board美国财务会计准则委员会

►FCA: Fellow of the Institute of Chartered Accountants特许会计师公众成员

►FinREC: Financial Reporting Executive Committee财务报告执行委员会

►FSP: FASB Staff Position (FASB)(美国财务会计准则委员会)工作人员立场公告

►GAAP (US): Generally Accepted Accounting Principles(美国)一般公认会计原则

►GAAS: Generally Accepted Auditing Standards一般公认审计准则

►IAASB: International Auditing and Assurance Standards Board (IFAC)国际审计与可信性保证准则理事会(国际会计师联合会)

►IAESB: International Accounting Education Standards Board (IFAC)(国际会计师联合会) 国际会计教育准则理事会 ►IASB: International Accounting Standards Board国际会计准则委员会

►IAS: International Accounting Standards国际会计准则

►IESBA: International Ethics Standards Board for Accountants (IFAC)(国际会计师联合会) 国际会计师职业道德准

则理事会

►IFAC: International Federation of Accountants国际会计师联合会

►IFRIC: International Financial Reporting Interpretations Committee (IASB)(国际会计准则委员会) 国际财务报告解释委员会

►IOSCO: International Organization of Securities Commissions国际公共部门会计准则

►IPSAS: International Public Sector Accounting Standards国际公共部门会计准则

►IPSASB: International Public Sector Accounting Standards Board (IFAC)(国际会计师联合会) 国际公共部门会计准则理事会

►PCAOB: Public Company Accounting Oversight Board公众公司会计监督委员会

►PPEC: Public Practice Executive Committee (CAQ)(审计质量中心)公共实践执行委员会

►SAB: Staff Accounting Bulletins (SEC)(美国证监会) 首会办会计公告

►SEC (US): Securities and Exchange Commission美国证监会

►SEC Regulations Committee (SEC)(美国证监会)监管委员会

►SFAS: Statement of Financial Accounting Standards财务会计准则公告

►SIC: Standing Interpretations Committee (IASB)(国际会计准则委员会) 常设解释委员会

►SOP: Statements of Position (AICPA)(美国注册会计师协会) 立场公告

►SME: Small and Medium Sized Entities (IASB)(国际会计准则委员会) 中小企业

►TPA: Technical Practice Aids (AICPA)(美国注册会计师协会) 技术实务支持体系/技术实务指引

►VRG (US): Valuation Resource Group (FASB)(美国财务会计准则委员会)估值资源小组

第四篇：会计专业术语中英文对照（大全）

一、资产 assets

1、 流动资产 current assets

111 现金及现金等价物 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 现金等价物 cash equivalents

1118 其它现金及现金等价物 other cash and cash equivalents

112 短期投资 short-term investments

1121 短期投资 -股票 short-term investmentsshort-term notes and bills1123 短期投资 -政府债券 short-term investmentsbeneficiary certificates1125 短期投资 -公司债 short-term investmentsother

1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)

1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivablerelated parties

1149 坏帐准备 -应收帐款 allowance for doubtful accountsforeign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款related parties

1188 其它应收款other

1189 坏帐准备other receivables121~122 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 存货跌价准备 allowance to reduce 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 processother

2、 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 investments

1324 人寿保险现金解约价值 cash surrender value of life insurance1328 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

3、 固定资产 property , plant, and equipment

141 土地 land

1411 土地 land

1418 土地-重估增值 landrevaluation increments1429 累积折旧 -土地改良物 accumulated depreciationbuildings

144~146 机(器)具及设备 machinery and equipment

1441 机(器)具 machinery

1448 机(器)具 -重估增值 machinerymachinery

151 租赁资产 leased assets

1511 租赁资产 leased assets

1519 累积折旧 -租赁资产 accumulated depreciationleasehold improvements

156 未完工程及预付购置设备款 construction in progress and prepayments forequipment

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 equipmentmiscellaneous 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 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletionother

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 accountsincremental value from revaluation

1859 累积折旧 -出租资产 accumulated depreciationrestricted

1888 杂项资产 -其它 miscellaneous assets - other

第五篇：成本类 会计科目中英文对照

四、成本类 Cost

生产成本 Cost of manufacture

基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on seasonality cessation劳务成本 Service costs