New enterprise accounting standard, enterprise accounting system, Chinese-English, English-Chinese practial manual

书名页
目录页
第一部分 新企业会计准则会计词汇及其他会计词汇
Ⅰ 新企业会计准则汉英词汇及其他会计汉英词汇
1.企业会计准则汉英词汇
附:汉英词汇速查索引表
2.其他会计汉英词汇
附:汉英词汇速查索引表
Ⅱ 新企业会计准则英汉词汇及其他会计英汉词汇
第二部分 上市企业会计速查信息
Ⅰ 新企业会计准则下的会计科目(汉英对照)
1.上市企业会计科目
2.各会计科目核算内容
Ⅱ 新企业会计准则下的参考会计子科目(汉英对照)
Ⅲ 新企业会计准则下的财务报表(汉英对照)
1.资产负债表
2.利润表
3.所有者权益变动表
Ⅳ 新企业会计准则下的会计报表附注重要披露格式(汉英对照)
1.一般企业报表附注披露格式
2.商业银行报表附注披露格式
3.保险公司报表附注披露格式
4.证券公司报表附注披露格式
Ⅴ 新企业会计准则下的现金流量表(汉英对照)
1.一般企业的现金流量表
2.商业银行的现金流量表
3.保险公司的现金流量表
4.证券公司的现金流量表
5.现金流量表附注
Ⅵ 新企业会计准则下的合并财务报表(汉英对照)
1.合并资产负债表
2.合并利润表
3.合并现金流量表
4.合并所有者权益变动表
5.合并报表附注及披露格式
Ⅶ 新企业会计准则下的明细分类账设置(汉英对照)
Ⅷ 新企业会计准则下的备查簿设置
第三部分 非上市企业会计速查信息
Ⅰ 企业会计制度下的会计科目(汉英对照)
1.企业会计科目
2.外贸企业会计科目
3.房地产开发企业会计科目
Ⅱ 企业会计制度下的参考会计子科目(汉英对照)
Ⅲ 企业会计制度下的会计报表(汉英对照)
1.资产负债表
2.利润表
3.现金流量表
4.资产减值准备明细表
5.所有者权益(或股东权益)增减变动表
6.应交增值税明细表
7.利润分配表
8.分部报表(业务分部)
9.分部报表(地区分部)
10.会计报表编报期表
Ⅳ 企业会计制度会计报表附注对披露的格式要求
1.应收款项披露格式
2.存货披露格式
3.短期投资披露格式
4.长期投资披露格式
5.长期股票投资披露格式
6.长期债券投资披露格式
7.无形资产披露格式
8.长期待摊费用披露格式
9.固定资产披露格式
Ⅴ 企业会计制度下的明细分类账设置
Ⅵ 企业会计制度下的备查簿设置要求
Ⅶ 会计档案保管期限(汉英对照)
Ⅷ 会计常用计算公式(汉英对照)
1.利息资本化金额的计算公式
2.加权平均利率的计算公式
3.采用递延法时所得税费用计算公式
4.采用债务法时计算所得税费用公式
5.非货币性交易计算公式
6.材料成本差异率计算公式
7.已销商品应分摊的进销差价计算公式
8.存货与材料成本计算公式
9.折旧与摊销计算公式
10.利润分配
11.外贸自营加工补偿业务中的外币业务
12.自营进口业务中的外币业务
13.代理出口有关外币管理
14.创汇率
15.已售证券实际成本
16.普通股每股账面价值
17.股票收益率
18.债券发行溢价或折价摊销法
19.证券投资估值
20.建筑工程单位工程概算造价
21.设备及其安装工程概算造价
22.在建工程直接计价法
23.房产重置价值评估法
24.其他常用计算公式
第四部分 小企业会计速查信息
Ⅰ 小企业及其他会计科目(汉英对照)
1.小企业会计科目
2.财政总预算会计科目
3.事业单位通用会计科目
4.行政单位会计科目
Ⅱ 各会计科目核算内容
1.小企业会计科目核算内容
2.财政总预算会计科目核算内容
3.事业单位通用会计科目核算内容
4.行政单位会计科目核算内容
Ⅲ 小企业会计制度下的会计报表(汉英对照)
1.小企业会计报表格式
2.小企业资产负债表
3.小企业利润表
4.小企业现金流量表
5.小企业应交增值税明细表
Ⅳ 小企业会计制度下的明细分类账设置
Ⅴ 小企业会计制度下的备查簿设置要求
Ⅵ 反映小企业(商店)经营状况比率表
1.小企业(商店)经营管理常用比率汇总表
2.小企业(商店)经营管理发展过程记录表
Ⅶ 大、中、小型企业划分标准
1.统计上大、中、小型企业划分标准
2.部分非工企业大、中、小型划分标准
Ⅷ 财政预算、行政、事业和税收单位会计档案保管期限表
Ⅸ 适用于小企业及事业单位的会计常用计算公式
第五部分 税务词汇、表格及计算公式
Ⅰ 税务专用词汇
1.汉-英税务专用词汇
附:汉英税务词汇速查索引表
2.英-汉税务专用词汇
Ⅱ 税务表格
1.个体商户所得税税率表
2.个人所得税税率表
3.地方税收纳税申报表(综合)
4.固定工商业户定期定额纳税申报表
5.增值税小规模纳税人申请代开增值税专用发票报告单
6.增值税一般纳税人申请认定表
7.增值税纳税申报表(适用于增值税一般纳税人)
8.增值税纳税申报表(适用于小规模纳税人)
9.企业所得税年度纳税申报表
Ⅲ 增值税纳税人分类表
1.A类纳税人
2.B类纳税人
3.C类纳税人
Ⅳ 关于税的计算公式(汉英对照)
1.常用税务计算公式
2.适用于小企业的税务公式
第六部分 信息附录
附录Ⅰ 财会常用缩写符号
1.英-汉财会缩写符号
2.汉-英财会缩写符号
附录Ⅱ 出纳工作簿表及珠算口诀
1.有关出纳工作及簿表
2.珠算口诀
3.目前我国采用的支付结算方式
附录Ⅲ 数字与标点符号
1.基数与序数
2.中英文数字使用
3.中文大写数字及罗马数字
4.中文大写金额数字汉语拼音
5.人民币面额
6.人民币大小写金额示例
7.小数与分数
8.算术运算
9.度量换算表
10.标点符号
附录Ⅳ 年、月、日、时间
1.月份
2.星期(周)
3.有关专门时间的词汇
4.时间
5.日期与年度
附录Ⅴ 中国的主要银行
1.总行表
2.总行详址及国内外主要分支机构
附录Ⅵ 各国货币表
附录Ⅶ 中国城市直拨电话区号及邮政编码
1.拨中国国内长途电话的方法
2.中国邮政编码的构成
3.城市直拨电话区号及邮政编码
4.中国香港、澳门、台湾长途电话区号
5.国内特种电话服务号码
附录Ⅷ 国际长途电话区号
1.国际长途电话区号表
2.拨国际长途电话的方法
3.其他国家和地区的国际电话冠码
参考文献
SECTION 1 ACCOUNTING WORDS FROM NEW ENTERPRISE ACCOUNTING STANDARD AND OTHERS
ⅠCHINESE-ENGLISH WORDS FROM NEW ENTERPRISE ACCOUNTING STANDARD AND OTHERS
1.WORDS FROM NEW ENTERPRISE ACCOUNTING STANDARD(CHINESE-ENGLISH)
SUPPLEMENT:INDEX 1 FOR CHINESE WORDS
2.OTHER ACCOUNTING WORDS(CHINESE-ENGLISH)
SUPPLEMENT:INDEX2 FOR CHINESE WORDS
Ⅱ ENGLISH-CHINESE WORDS FROM NEW ENTERPRISE ACCOUNTING STANDARD AND OTHERS
SECTION 2 INFORMATION FOR ENTERPRISE OF APPEARED ON THE MARKET
ⅠACCOUNT TITLE UNDER THE NEW ENTERPRISE ACCOUNTING STANDARD(CHINESE-ENGLISH)
1.ACCOUNTING TITLE FOR ENTERPRISES APPEAR ON THE MARKET
2.ACCOUNTING TITLES AND ASSESS CONTENT
Ⅱ SUBACCOUNT TITLE UNDER THE NEW ENTERPRISE ACCOUNTING STANDARD(CHINESE-ENGLISH)
Ⅲ FINANCIAL STATEMENTS UNDER THE NEW ENTERPRISE ACCOUNTING STANDARD(CHINESE-ENGLISH)
1.BALANCE SHEET
2.INCOME STATEMENT
3.OWNERS EQUITY CHANGING STATEMENT
Ⅳ DEMANDS OF DISCLOSURE IN NOTES TO THE FINANCIAL STATEMENTS UNDER THE NEW ENTERPRISE ACCOUNTING STANDARD(CHINESE-ENGLISH)
1.DEMANDS OF DISCLOSURE IN NOTES TO THE FINANCIAL STATEMENT FOR GENERAL ENTERPRISE
2.DEMANDS OF DISCLOSURE IN NOTES TO THE FINANCIAL STATEMENTS FOR COMMERCIAL BANK
3.DEMANDS OF DISCLOSURE IN NOTES TO THE FINANCIAL STATEMENTS FOR INSURANCE COMPANY
4.DEMANDS OF DISCLOSURE IN NOTES TO THE FINANCIAL STATEMENTS FOR SECURITIES COMPANY
Ⅴ CASH FLOW SSTATEMENT UNDER THE NEW ENTERPRISE ACCOUNTING STANDARD(CHINESE-ENGLISH)
1.CASH FLOWS STATEMENT FOR GENERAL ENTERPRISE
2.CASH FLOWS STATEMENT FOR COMMERCIAL BANK
3.CASH FLOWS STATEMENT FOR INSURANCE COMPANY
4.CASH FLOWS STATEMENT FOR SECURITY COMPANY
5.DEMANDS OF DISCLOSURE IN NOTES FOR CASH FLOWS STATEMENT
Ⅵ COMBINED FINANCIL STATEMENT UNDER THE NEW ENTERPRISE ACCOUNTING STANDARD(CHINESE-ENGLISH)
1.COMBINED BALANCE SHEET
2.COMBINED INCOME STATEMENT
3.COMBINED CASH FLOWS STATEMENT
4.COMBINED STATEMENT FOR OWNERS EQUITY CHANGING
5.DEMANDS OF DISCLOSURE IN NOTES TO COMBINED FINANCIAL STATEMENTS
Ⅶ REGULATIONS OF THE DETAILED LEDGER ACCOUNT UNDER THE NEW ENTERPRISE ACCOUNTING STANDARD(CHINESE-ENGLISH)
Ⅷ MEMORANDUM BOOK UNDER THE NEW ENTERPRISE ACCOUNTING STANDARD
SECTION 3 INFORMATION FOR ENTERPRISE NOT APPEARED ON THE MARKET
Ⅰ ACCOUNTING TITLE UNDER THE ENTERPRISE ACCOUNTING SYSTEM(CHINESE-ENGLISH)
1.ENTERPRISE ACCOUNTING TITLE
2.FOREIGN-TRADE ENTERPRISE ACCOUNTING TITLE
3.REAL-ESTATE ENTERPRISE ACCOUNTING TITLE
Ⅱ SUBACCOUNTS UNDER THE ENTERPRISE ACCOUNTING SYSTEM(CHINESE-ENGLISH)
Ⅲ ENTERPRISE ACCOUNTING STATEMENTS UNDER THE ENTERPRISE ACCOUNTING SYSTEM (CHINESE-ENGLISH)
1.BALANCE SHEET
2.INCOME STATEMENT
3.CASH FLOWS STATEMENT
4.RESERVE SCHEDULE FOR DEPRECIATION OF ASSETS
5.STATEMENT OF ADDITION OR DELETION OF OWNER'S EQUITY(OR STOCK HOLDER'S EQUITY)
6.SUPPORTING SCHEDUE OF VALUE-ADDED TAX PAYABLE
7.DISTRIBUTION OF PROFITS STATEMENT
8.SUBSECTION STATEMENT
9.SUBSECTION STATEMENT
10.COMPILATION PERIOD OF ACCOUNTING STATEMENTS
Ⅳ DEMANDS OF DISCLOSURE IN NOTES TO THE FINANCIAL STATEMENTS UNDER THE ENTERPRISE ACCOUNTING SYSTEM
1.THE DISCLOSURE FORM OF ACCOUNTS RECEIVABLE
2.THE DISCLOSURE FORM OF STOCK GOODS
3.THE DISCLOSURE FORM OF SHORT-TERM INVESTMENTS
4.THE DISCLOSURE FORM OF LONG-TERM INVESTMENTS
5.THE DISCLOSURE FORM OF LONG-TERM STOCK INVESTMENT
6.THE DISCLOSURE FORM OF LONG-TERM BOND INVESTMENT
7.THE DISCLOSURE FORM OF INTANGIBLE ASSETS
8.THE DISCLOSURE FORM OF LONG-TERM PREPAID EXPENSE
9.THE DISCLOSURE FORM OF THEFIXED ASSETS
Ⅴ REGULATIONS OF THE DETAILED LEDGER ACCOUNT UNDER THE ENTERPRISE ACCOUNTING SYSTEM
Ⅵ ABOUT THE MEMORANDUM BOOK UNDER THE ENTERPRISE ACCOUNTING SYSTEM
Ⅶ PERIOD OF CUSTODY OF ACCOUNTING FILE(CHINESE-ENGLISH)
Ⅷ ACCOUNTING FORMULA(CHINESE-ENGLISH)
1.FORMULA FOR AMOUNT OF INTEREST COSTS TO BE CAPITALIZED
2.FORMULA FOR WEIGHTED AVERAGEINTEREST RATE DETERMINE
3.FORMULA FOR INCOME TAX DETERMINE WHEN USING THE DEFERRED METHOD
4.FORMULA FOR INCOME TAX DETERMINE WHEN USING THE DEBT METHOD
5.ACCOUNTING FOR NON-MONETARY TRANSACTIONS
6.FORMULA FOR VARIANCE RATE OF MATERIAL COSTS
7.FORMULA FOR DIFFERENTIAL OF THE MERCHANDISE BUYING AND SELLING
8.INVENTORIES AND MATERIAL COST FORMULA
9.DEPRECIATIONS AND AMORTIZATION AMOUNT FORMULA
10.THE PROFIT DISTRIBUTION
11.FOREIGN CURRENCY BUSINESS FROM THE FOREIGN TRADE SELF-OPERATED MANUFACTURING COMPENSATION
12.FOREIGN CURRENCY BUSINESSIN SELF-OPERATED EXPORT
13.FOREIGN CURRENCY MANAGEMENTOR EXPORTBY AGENT
14.GAIN RATE OF EXCHANGE
15.THE REAL COST OF SECURITIES SOLD
16.PER STOCK(SHARE)BOOK VALUEOFCOMMON STOCK
17.THESTOCK(SHARE)INCOME RATE
18.THE SECURITIES OVERPRICE ISSUER OR DISCOUNT DISTRIBUTION METHOD
19.ESTIMATED FOR INTERPRICE INVESTMENT
20.ESTIMATE COST FOR BUILDING CONSTRUCTION ENTERPRISE
21.ESTIMATE COST OF DEVICES AND INSTALLATION
22.DIRECT-PRICE METHOD OF CONSTRUCTION IN PROGRESS
23.VALUE ASSESMENT METHOD OF REAL ESTATE REPLACEMENT
24.OTHER ACCOUNTING FORMULA
SECTION 4 SMALL-SCALE ENTERPRISE ACCOUNTING SYSTEM INFORMATION
Ⅰ FOR SMALL-SCALE AND OTHER ENTERPRISE ACCOUN TINGTITLE(CHINESE-ENGLISH)
1.SMALL-SCALE ENTERPRISE ACCOUNTING TITLE
2.FINANCE BUDGET ACCOUNTING TITLE
3.INSTITUTIONAL UNIT ACCOUNTING TITLE
4.ADMINISTRATIVE UNIT ACCOUNTING TITLE
Ⅱ ACCOUNTING TITLES AND ASSESS CONTENT
1.SMALL-SCALL ENTERPRISE ACCOUNTING TITLESAND ASSESS CONTENT
2.FINANCE BUDGET ACCOUNTING TITLES AND ASSESS CONTENT
3.INSTITUTIONAL UNIT ACCOUNTING TITLES AND ASSESS CONTENT
4.ADMINISTRATIVE UNIT ACCOUNTING TITLES AND ASSESS CONTENT
Ⅲ ACCOUNTING STATEMENT FOR SMALL-SCALE ENTERPRISES UNDER THE ACCOUNTING SYSTEM(CHINESE-ENGLISH)
1.ACCOUNTING STATEMENT MODE FOR SMALL-SCALE ENTERPRISES
2.BALANCE SHEET FOR SMALL-SCALE ENTERPRISE
3.INCOME STATEMENT FOR SMALL-SCALE ENTERPRISE
4.CASH FLOWS STATEMENT FOR SMALL-SCALE ENTERPRISE
5.SUPPORTING SCHEDUE OF VALUE-ADDED TAX PAYABLEFOR SMALL-SCALE ENTERPRISE
Ⅳ REGULATIONS OF THE DETAILED LEDGER ACCOUNT FOR SMALL-SCALE ENTERPRISES UNDER THE ACCOUNTING SYSTEM
Ⅴ ABOUT MEMORANDUM BOOK UNDER THE SMALL-SCALE ENTERPRISE ACCOUNTING SYSTEM
Ⅵ RATIO LIST TO SHOW THE SHOP MANAGEMENT STATE
1.RATIOS TABLE OF THE SHOP MANAGEMENT
2.THE DEVELOPMENT RECORD FOR THE SHOP RUNNING AND MANEGEMENT
Ⅶ BIG,MIDDLE,SMALL-SCALE ENTERPRISES CLASSIFICATION STANDARD
1.BIG,MIDDLE AND SMALL-SCALE ENTERPRISES CLASSIFICATION STANDARD ON STATISTIC
2.BIG,MIDDLE AND SMALL-SCALE ENTERPRISES CLASSIFICATION STANDARD OF NON-INDUSTRY
Ⅷ PERIOD OF CUSTODY OF ACCOUNTING FILE FOR FINANCIAL BUDGET,ADMINISTRATIVE UNIT,UNDERTIKING AND TAX REVENUE
Ⅸ ACCOUNTING FORMULA FOR SMALL-SCALE ENTERPRISE AND INSTITUTIONAL UNIT
SECTION 5 TAXATION WORDS,FORM AND CALCULATING FORMULA
Ⅰ TAXATION WORDS
1.CHINESE-ENGLISH TAX WORDS
SUPPLEMENT:INDEX FOR CHINESE WORDS
2.ENGLISH-CHINESE TAX WORDS
Ⅱ TAXATION FORMS
1.INCOMETAX LEVY FOR INDIVIDUAL INDUSTRY AND DEDUCTION COMMERCE
2.INDIVIDUAL INCOME TAX RATIO
3.LOCA-TAX YEAR-LEVY APPLICABLE
4.TRADE RUN BY INDIVIDUAL FIXED INCOME-TAX APPLICABLE
5.VAT SPECIFIC PURPOSE INVOICE APPLICATION FOR SMALL-SCALETAX PAYER
6.VAT CONSIDERATION FORM FOR GENERALTAX PAYER
7.VAT CONSIDERATION FORM FOR GENEKALTAX PAYER APPLY FOR VALUE-ADDED-TAX PAYMENT(GENERAL TAXPAYER APPLICABLE)
8.APPLY FOR VALUE-ADDED-TAX PAYMENT(SMALL-SCALE TAXPAYER APPLICABLE)
9.APPLICATION FOR YEARLY ENTERPRISE INCOME TAX
Ⅲ CLASSIFICATION FORM FOR VAT TAX-PAYER
1.Tax-PayerA
2.Tax-PayerB
3.Tax-PayerC
Ⅳ TAXATION FORMULA(CHINESE-ENGLISH)
1.TAXATION FORMULA
2.TAXATION FORMULA FOR SMALL-SCALE ENTERPRISES
SECTION 6 CATALOGUE
APPENDIX Ⅰ COMMON ABBREVIATIONS OF ACCOUNTING
1.ENGLISH-CHINESE
2.CHINESE-ENGLISH
APPENDIX Ⅱ CASHIER'S WORK,BOOK-TABLE AND FORMULA FOR OPERATIONON THE ABACUS
1.CASHIER'S WORK,BOOK-TABLE
2.FORMULA FOR OPERATION ON THE ABACUS
3.ACCOUNT SETTLEMENT METHODS
APPENDIX Ⅲ NUMERALS AND PUNCTUATION MARKS
1.CARDINAL AND ORDINAL
2.NUMERALS USE IN CHINESE AND ENGLISH
3.CHINESE CAPITALIZATION AND ROMAN NUMERALS
4.PHONETIC ALPHABET FOR RMB CAPITALIZATION
5.RMB DENOMINATIONS
6.EXAMPLES FOR AMOUNT OF MONEY IN CAPITALIZATION AND SMALL LETTERS
7.DECIMALS AND FRACTIONS
8.ARITHMETIC CALCULATIONS
9.WEIGHTS AND MEASURES
10.PUNCTUATION MARKS
APPENDIX Ⅳ YEAR,MONTH,DAY AND TIME
1.MONTH
2.WEEK
3.WORDS ABOUT SOME SPECIAL TIME
4.TIME
5.DATE AND YEARS
APPENDIX Ⅴ BANKS IN CHINA
1.BANKS TABLE
2.BANKS ADDRESS AND MAIN BRANCHES IN CITIES OF CHINA AND ABROAD
APPENDIX Ⅵ COUNTRIES CURRENCIES
APPENDIX Ⅶ CITY CODE OF TELEPHONE AND POSTCODE OF CHINA
1.Method of Dialing in China Area
2.The Composition of Postcode of China
3.City Code and Postcode of China
4.City Code of Hong Kong,Macau and Taiwan of China
5.Telephone Number for Special Service in China
APPENDIX Ⅷ COUNTRY AND AREA CODE OF INTERNATIONAL CALLING
1.STATEMENT OF COUNTRY OR AREA CODE FOR INTERNATIONAL CALL
2.METHOD OF INTERNATIONAL CALLING
3.LEAD DIGITS FOR INTERNA TIONALDIALING OF VARIOUS COUNTRIES AND AREA
REFERENCE BOOK