1. 新准則資產負債表英文版
資 產 ASSETS
流動資產 CURRENT ASSETS
現 金 Cash on hand
銀行存款 Cash in bank
有價證券 Marketable securities
應收票據 Notes receivable
應收賬款 Accounts receivable
減：壞賬准備 Less：Provision for bad debts
預付帳款 Advances to suppliers
其他應收款 Other receivables
待攤費用 Deferred and prepaid expenses
存 貨 Inventories
減：存貨變現損失准備 Less：Provision for loss on realization of inventories
一年內到期的長期投資 Long-term investments maturing within one year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資 Long-term investments
一年以上的應收款項 Receivables collectable after one year
固定資產 FIXED ASSETS
固定資產原價 Fixed assets-cost
減：累計折舊 Less：Accumulated depreciation
固定資產凈值 Fixed assets-net value
固定資產清理 Disposal of fixed assets
在建工程 Construction in progress
無形資產 INTANGIBLE ASSETS
場地使用權 Land occupancy right
工業產權及專有技術 Instary property rights and proprietary technology
其它無形資產 Other intangible assets
無形資產合計 Total intangible assets：
其它資產 OTHER ASSETS
開 辦 費 Organization expenses
籌建期間匯兌損失 Exchange loss ring start-up period
遞延投資損失 Deferred loss on investm
遞延稅款借項 Deferred taxes debi
其它遞延支出 Other deferred expense
待轉銷匯兌損失 Unamortized exchangs loss
負債及所有者權益 LIABILITIES AND OWNER'S EQUITY
流動負債 CURRENT LIABILITIES
短期借款 Short-term loans
應付票據 Notes payable
2. 會計科目術語：交易性金融資產 英文是什麼
交易性金融資產 Trading financial assets
other notes receivable 是其他應收票據
other accounts receivable 是其他應收款
電腦屬於固定資產
3. 各位英語高手,小弟急需英文翻譯一段,中文內容如下
February 15, 2006, China's Ministry of Finance official promulgation of a new corporate accounting standards, and January 1, 2007 onwards in listed companies implemented, this signifies that China's accounting standards establish the basic framework. And investment as a Business activities in an indispensable part of its old and new criteria has undergone great changes, will certainly lead to confirmation of its accounting, recording, measurement, reporting and other accounting treatment of a tremendous change, both in theory or in practice The research is very necessary, the paper on the re-demarcation and its accounting treatment in terms of the evolution of the two. And, through its comparative summary of some actual work should pay attention to the problem.
新舊會計准則Old and new accounting standards
長期股權投資Long-term equity investment
交易性金融資產Trading of financial assets
持有至到期投資 Held to maturity investment
可供出售金融資產 For the sale of financial assets
4. 交易性金融資產用英語怎麼表達
Trading of financial assets交易性金融資產
In-transit goods在途物資
Issued goods發出商品
5. 主要會計科目的英文說法（國際通用）
一、資產類庫存現金（Cash on hand）銀行存款（Cash in bank）其他貨幣資金(Other cash and cash equivalents)存出保證金(Refundable deposits)交易性金融資產(Financial assets at fair value through profit or loss)應收票據(Note receivable)應收賬款(Account receivable )預付賬款(Advanced payment)應收股利(Dividend receivable)應收利息(Interest receivable)其他應收款(Other receivables)壞賬准備(Allowance for bad debts)材料采購(Materials purchase)在途物資(Materials in transit)原材料(Raw materials)材料成本差異(Materials cost variance)庫存商品(Commodity stocks)發出商品(Goods shipped in transit)商品進銷差價(Differences between purchasing and selling price)委託加工物資(Consigned processing material)周轉材料(Circulating materials)存貨跌價准備(Provisions for decline in inventory)長期應收款(Long-term receivables)固定資產(Plant and equipment)累計折舊(Accumulated depreciation)固定資產減值准備(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物資(Construction materials)固定資產清理(Disposal of fixed assets)無形資產(Intangible assets)累計攤銷(Accumulated depletion)無形資產減值准備(Provisions for impairment of intangible assets)商譽(Goodwill)長期待攤費用(Long-term deferred assets)遞延所得稅資產(Deferred income tax assets)待處理財產損溢(Loss or profit from assets wait to deal)二、負債類短期借款（Short loan）交易性金融負債(Financial liabilities at fair value through profit or loss)應付票據(Notes payable)應付賬款((Accounts payable)預收賬款(Amounts collected in advance)應付職工薪酬(Accrued employee compensation)應交稅費(Tax payable)應付利息(Interest payable)應付股利(Dividend payable)其他應付款(Other payables)長期借款(Long-term loan)應付債券(Long-term bonds)長期應付款(Long term payable)未確認融資費用(Unrecognized finance cost )專項應付款(Specific payable)預計負債(Accrued liabilities)遞延所得稅負債(Deferred income tax liabilities)三、所有者權益類實收資本(Paid-in capital)資本公積(Capital reserve)盈餘公積(Surplus reserves)本年利潤(Current year profits)利潤分配(Profit distribution)四、成本類生產成本(Manufacturing cost)製造費用(Manufacturing overhead)勞務成本(Service cost)研發支出(R&D expenditures)工程施工(Engineering construction)五、損益類主營業務收入(Prime operating revenue)其他業務收入(Other operating revenue)公允價值變動損益(Profit or loss on fair value)營業外收入(Unrelated business income)主營業務成本(Cost of goods sold)其他業務成本(Other business expense)營業稅金及附加(Operating tax and associate charge)銷售費用(Marketing expenses)管理費用(Administrative expenses)財務費用(Financial expenses)資產減值損失(Asset impairment loss)營業外支出(Losses)所得稅費用(Income tax expense)以前年度損益調整(Prior-period profit or loss adjustment)
6. 跪求簡單會計知識和會計用語（中英文）
流動資產： CURRENT ASSETS:
貨幣資金 Cash
結算備付金 Provision of settlement fund
拆出資金 Funds lent
交易性金融資產 Financial assets held for trading
應收票據 Notes receivable
應收賬款 Accounts receivable
預付款項 Advances to suppliers
應收保費 Insurance premiums receivable
應收分保賬款 Cession premiums receivable
應收分保合同准備金 Provision of cession receivable
應收利息 Interests receivable
其他應收款 Other receivable
買入返售金融資產 Recoursable financial assets acquired
存貨 Inventories
其中：原材料 Raw material
庫存商品 Stock goods
一年內到期的非流動資產 Non-current assets maturing within one year
其他流動資產 Other current assets
流動資產合計 TOTAL CURRENT ASSETS
非流動資產：NON-CURRENT ASSETS
發放貸款及墊款 Loans and payments on behalf
可供出售金融資產 Available-for-sale financial assets
持有至到期投資 Held-to-maturity investments
長期應收款 Long-term receivables
長期股權投資 Long-term equity investments
投資性房地產 Investment real estates
固定資產原價 Fixed assets original cost
減：累計折舊 Less:Accumulated depreciation
固定資產凈值 Fixed assets--net value
減：固定資產減值准備 Less:Fixed assets impairment provision
固定資產凈額 Fixed assets--net book value
在建工程 Construction in progress
工程物資 Construction supplies
固定資產清理 Fixed assets pending disposal
生產性生物資產 Bearer biological assets
油氣資產 Oil and natural gas assets
無形資產 Intangibel assets
開發支出 Research and development costs
商譽 Goodwill
長期待攤費用 Long-term deferred expenses
遞延所得稅資產 Deferred tax assets
其他非流動資產 Other non-current assets
其中：特准儲備物資 Physical assets reserve specifically authorized
非流動資產合計 TOTAL NON-CURRENT ASSETS
流動負債：CURRENT LIABILITIES:
短期借款 Short-term borrowings
向中央銀行借款 Borrowings from central bank
吸收存款及同業存放 Deposits from customers and interbank
拆入資金 Deposit funds
交易性金融負債 Financial assets held for liabilities
應付票據 Notes payable
應付賬款 Accounts payable
預收款項 Advances from customers
賣出回購金融資產款 Funds from sales of financial assets with repurchasement agreement
應付手續費及傭金 Handling charges and commissions payable
應付職工薪酬 Employee benefits payable
其中：應付工資 Including:Accrued payroll
應付福利費 Welfare benefits payable
其中：職工獎勵及福利基金 Including:Staff and workers' bonus and selfare
應交稅費 Taxes and surcharges payable
其中：應交稅金 Including:Taxes payable
應付利息 Interests payable
其他應付款 Other payables
應付分保賬款 Cession insurance premiums payable
保險合同准備金 Provision for insurance contracts
代理買賣證券款 Funds received as agent of stock exchange
代理承銷證券款 Funds received as stock underwrite
一年內到期的非流動負債 Non-current liabilities maturing within one year
其他流動負債 Other current liablities
流動負債合計 TOTAL CURRENT LIABILITIES:
非流動負債：NON-CURRENT LIABILITIES:
長期借款 Long-term loans
應付債券 Debentures payable
長期應付款 Long-term payables
專項應付款 Specific payable
預計負債 Accrued liabilities
遞延所得稅負債 Deferred tax liabilities
其他非流動負債 Other non-current liablities
其中：特准儲備基金 Authorized reserve fund
非流動負債合計 TOTAL NON-CURRENT LIABILITIES:
負 債 合 計 TOTAL LIABILITIES
所有者權益（或股東權益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY
實收資本（股本） Registered capital
國家資本 National capital
集體資本 Collective capital
法人資本 Legal person's capital
其中：國有法人資本 Including:State-owned legal person's capital
集體法人資本 Collective legal person"s capital
個人資本 Personal capital
外商資本 Foreign businessmen's capital
減：已歸還投資 Less:Returned investment
實收資本（或股本）凈額 Registered capital--net book value
資本公積 Capital surplus
減：庫存股 Treasury stock
專項儲備 Special reserve
盈餘公積 Surplus reserve
其中：法定公積金 Including:Statutory accumulation reserve
任意公積金 Discretionary accumulation
儲備基金 Reserved funds
企業發展基金 Enterprise expension funds
利潤歸還投資 Profits capitalised on retum of investments
一般風險准備 Provision for normal risks
未分配利潤 Undistributed profits
外幣報表折算差額 Exchange differences on translating foreign operations
歸屬於母公司所有者權益合計 Total owners' equity belongs to parent company
少數股東權益 Minority interest
所有者權益合計 TOTAL OWNERS' EQUITY
負債及所有者權益總計 TOTAL LIABILITIES & OWNERS' EQUITY
一、營業總收入 OVERALL SALES
其中：營業收入 Including:Sales from operations
其中：主營業務收入 Including:sales of main operations
其他業務收入 Income from other operations
利息收入 Interest income
已賺保費 Insurance premiums earned
手續費及傭金收入 Handling charges and commissions income
二、營業總成本 OVERALL COSTS
其中：營業成本 Including: Cost of operations
其中：主營業務成本 Including:Cost of main operations
其他業務成本 cost of other operations
利息支出 Interest expenses
手續費及傭金支出 Handling charges and commissions expenses
退保金 Refund of insurance premiums
賠付支出凈額 Net payments for insurance claims
提取保險合同准備金凈額 Net provision for insurance contracts
保單紅利支出 Commissions on insurance policies
分保費用 Cession charges
營業稅金及附加 Sales tax and additions
銷售費用 Selling and distribution expenses
管理費用 General and administrative expenses
其中：業務招待費 business entertainment
研究與開發費 research and development
財務費用 Financial expenses
其中：利息支出 Interest expense
利息收入 Interest income
匯兌凈損失（凈收益以「-」號填列） Gain or loss on foreign exchange transactions (less exchange gain)
資產減值損失 Impairment loss on assets
其他other
加：公允價值變動收益（損失以「-」號填列） Plus: Gain or loss from changes in fair values(loss expressed with "-")
投資收益（損失以「-」號填列）Investment income(loss expressed with "-")
其中：對聯營企業和合營企業的投資收益 Including: Investment income from joint ventures and affiliates(loss expressed with "-")
匯兌收益（損失以「-」號填列） Gain or loss on foreign exchange transactions s(loss expressed with "-")
三、營業利潤（虧損以「－」號填列） PROFIT FROM OPERATIONS
加：營業外收入 Plus: Non-operating profit
其中：非流動資產處置利得 Gains from disposal of non-current assets
非貨幣性資產交換利得 Gains from exchange of non-monetary assets
政府補助 Government grant income
債務重組利得 Gains from debt restructuring
減：營業外支出 Less:Non-operating expenses
其中：非流動資產處置損失 Including:Losses from disposal of non-current assets
非貨幣性資產交換損失 Losses from exchange of non-monetary assets
債務重組損失 Losses from debt restructuring
四、利潤總額（虧損總額以「－」號填列） PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")
減：所得稅費用 Less: Income tax expenses
五、凈利潤（凈虧損以「－」號填列） NET PROFIT (LOSS EXPRESSED WITH "-")
歸屬於母公司所有者的凈利潤 Net profit belonging to parent company
少數股東損益 Minority interest
六、每股收益： EARNINGS PER SHARE (EPS)
基本每股收益 Basic EPS
稀釋每股收益 Diluted EPS
七、其他綜合收益 OTHER CONSOLIDATED INCOME
八、綜合收益總額 TOTAL CONSOLIDATED INCOME
歸屬於母公司所有者的綜合收益總額 Consolidated income belonging to parent company
歸屬於少數股東的綜合收益總額 Consolidated income belonging to Minority shareholders
九、補充資料 SUPPLEMENTARY INFORMATION
營業總收入中：出口產品銷售收入 Including overall sales:sales income of export procts
營業總成本中：出口產品銷售成本 Including overall costs:sales cost of export procts
7. 會計科目銀行存款的英文
Bank deposit是正確的
8. 有人有會計科目名稱的英文翻譯嗎
請參見--會計科目名稱對照表
http://wenku..com/view/d721b5faf705cc17552709f0.html
http://wenku..com/view/9da3c1a8dd3383c4bb4cd2c2.html