会计科目中英文对照6983519068共20页word资料.docx
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会计科目中英文对照6983519068共20页word资料
名称英 译
资产assets
流动资产currentassets
现金及约当现金cashandcashequivalents
库存现金cashonhand
零用金/周转金pettycash/revolvingfunds
银行存款cashinbanks
在途现金cashintransit
约当现金cashequivalents
其它现金及约当现金othercashandcashequivalents
短期投资short-terminvestment
短期投资—股票short-terminvestments-stock
短期投资—短期票券 short-terminvestments-short-termnotesandbills
短期投资—政府债券 short-terminvestments-governmentbonds
短期投资—受益凭证 short-terminvestments-beneficiarycertificates
短期投资—公司债 short-terminvestments-corporatebonds
短期投资—其它short-terminvestments-other
备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket
应收票据notesreceivable
应收票据贴现 discountednotesreceivable
应收票据—关系人 notesreceivable-relatedparties
其它应收票据 othernotesreceivable
备抵呆帐—应收票据 allowanceforuncollectibleaccounts-notesreceivable
应收账款accountsreceivable
应收分期账款 installmentaccountsreceivable
应收账款—关系人 accountsreceivable-relatedparties
备抵呆帐—应收账款 allowanceforuncollectibleaccounts-accountsreceivable
其它应收款otherreceivables
应收远汇款 forwardexchangecontractreceivable
应收远汇款—外币 forwardexchangecontractreceivable-foreigncurrencies
买卖远汇折价 discountonforwardex-changecontract
名称英 译
应收收益 earnedrevenuereceivable
应收退税款 incometaxrefundreceivable
其它应收款—关系人 otherreceivables-relatedparties
其它应收款—其它 otherreceivables-other
备抵呆帐—其它应收款 allowanceforuncollectibleaccounts-otherreceivables
存货inventories
商品存货 merchandiseinventory
寄销商品consignedgoods
在途商品goodsintransit
备抵存货跌价损失 allowanceforreductionofinventorytomarket
制成品 finishedgoods
寄销制成品 consignedfinishedgoods
副产品 by-products
在制品 workinprocess
委外加工 workinprocess-outsourced
原料 rawmaterials
物料 supplies
在途原物料 materialsandsuppliesintransit
备抵存货跌价损失 allowanceforreductionofinventorytomarket
预付费用prepaidexpenses
预付薪资prepaidpayroll
预付租金prepaidrents
预付保险费 prepaidinsurance
用品盘存 officesupplies
预付所得税prepaidincometax
其它预付费用otherprepaidexpenses
预付款项prepayments
预付货款prepaymentforpurchases
其它预付款项 otherprepayments
其它流动资产othercurrentassets
名称英 译
进项税额 VATpaid（orinputtax）
留抵税额 excessVATpaid（oroverpaidVAT）
暂付款 temporarypayments
代付款 paymentonbehalfofothers
员工借支advancestoemployees
存出保证金 refundabledeposits
受限制存款certificateofdeposit-restricted
递延所得税资产 deferredincometaxassets
递延兑换损失 deferredforeignexchangelosses
业主（股东）往来 owners'（stockholders'）currentaccount
同业往来currentaccountwithothers
其它流动资产—其它 othercurrentassets-other
基金及长期投资fundsandlong-terminvestments
基金funds
偿债基金 redemptionfund（orsinkingfund）
改良及扩充基金fundforimprovementandexpansion
意外损失准备基金 contingencyfund
退休基金 pensionfund
其它基金 otherfunds
长期投资long-terminvestments
长期股权投资long-termequityinvestments
长期债券投资 long-termbondinvestments
长期不动产投资 long-termrealestatein-vestments
人寿保险现金解约价值cashsurrendervalueoflifeinsurance
其它长期投资 otherlong-terminvestments
备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments
固定资产property,plant,andequipment
土地land
土地—重估增值land-revaluationincrements
土地改良物landimprovements
名称英 译
土地改良物—重估增值landimprovements-revaluationincrements
累积折旧—土地改良物accumulateddepreciation-landimprovements
房屋及建物buildings
房屋及建物—重估增值buildings-revaluationincrements
累积折旧—房屋及建物accumulateddepreciation-buildings
机（器）具及设备machineryandequipment
机（器）具 machinery
机（器）具—重估增值 machinery-revaluationincrements
累积折旧—机（器）具 accumulateddepreciation-machinery
租赁资产leasedassets
累积折旧—租赁资产accumulateddepreciation-leasedassets
租赁权益改良 leaseholdimprovements
累积折旧—租赁权益改良 accumulateddepreciation-leaseholdimprovements
未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment
未完工程 constructioninprogress
预付购置设备款prepaymentforequipment
杂项固定资产miscellaneousproperty,plant,andequipment
杂项固定资产—重估增值 miscellaneousproperty,plant,andequipment–revaluationincrements
累积折旧—杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment
递耗资产depletableassets
天然资源naturalresources
天然资源—重估增值naturalresources-revaluationincrements
累积折耗—天然资源 accumulateddepletion-naturalresources
无形资产intangibleassets
商标权 trademarks
专利权patents
特许权franchise
著作权copyright
计算机软件 computersoftwarecost
商誉goodwill
名称英 译
开办费organizationcosts
其它无形资产otherintangibles
递延退休金成本 deferredpensioncosts
租赁权益改良 leaseholdimprovements
其它无形资产-其它 otherintangibleassets-other
其它资产otherassets
递延资产deferredassets
债券发行成本deferredbondissuancecosts
长期预付租金long-termprepaidrent
长期预付保险费long-termprepaidinsurance
递延所得税资产deferredincometaxassets
预付退休金 prepaidpensioncost
其它递延资产otherdeferredassets
闲置资产idleassets
长期应收票据及款项与催收帐款
long-termnotes,accountsandoverduereceivables
长期应收票据 long-termnotesreceivable
长期应收帐款long-termaccountsreceivable
催收帐款 overduereceivables
长期应收票据及款项与催收帐款-关系人
long-termnotes,accountsandoverduereceivables-relatedparties
其它长期应收款项otherlong-termreceivables
备抵呆帐-长期应收票据及款项与催收帐款
allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables
出租资产assetsleasedtoothers
出租资产—重估增值 assetsleasedtoothers-incrementalvaluefromrevaluation
累积折旧—出租资产 accumulateddepreciation-assetsleasedtoothers
存出保证金refundabledeposit
杂项资产 miscellaneousassets
名称英 译
受限制存款 certificateofdeposit-restricted
杂项资产—其它 miscellaneousassets-other
负债liabilities
流动负债currentliabilities
短期借款short-termborrowings（debt）
银行透支 bankoverdraft
银行借款bankloan
短期借款—业主 short-termborrowings-owners
短期借款—员工 short-termborrowings-employees
短期借款—关系人 short-termborrowings-relatedparties
短期借款—其它 short-termborrowings-other
应付短期票券short-termnotesandbillspayable
应付商业本票commercialpaperpayable
银行承兑汇票 bankacceptance
其它应付短期票券 othershort-termnotesandbillspayable
应付短期票券折价 discountonshort-termnotesandbillspayable
应付票据notespayable
应付票据—关系人notespayable-relatedparties
其它应付票据 othernotespayable
应付帐款accountspayable
应付帐款—关系人accountspayable-relatedparties
应付所得税 incometaxpayable
应付费用accruedexpenses
应付薪工accruedpayroll
应付租金 accruedrentpayable
应付利息 accruedinterestpayable
应付营业税 accruedVATpayable
应付税捐—其它accruedtaxespayable-other
其它应付费用 otheraccruedexpensespayable
其它应付款otherpayables
名称英 译
应付购入远汇款forwardexchangecontractpayable
应付远汇款—外币 forwardexchangecontractpayable-foreigncurrencies
买卖远汇溢价 premiumonforwardexchangecontract
应付土地房屋款 payablesonlandandbuildingpurchased
应付设备款 payablesonequipment
其它应付款—关系人otherpayables-relatedparties
应付股利 dividendpayable
应付红利 bonuspayable
应付董监事酬劳compensationpayabletodirectorsandsupervisors
其它应付款—其它 otherpayables-other
预收款项advancereceipts
预收货款 salesrevenuereceivedinadvance
预收收入 revenuereceivedinadvance
其它预收款 otheradvancereceipts
一年或一营业周期内到期长期负债
long-termliabilities-currentportion
一年或一营业周期内到期公司债
corporatebondspayable-currentportion
一年或一营业周期内到期长期借款
long-termloanspayable-currentportion
一年或一营业周期内到期长期应付票据及款项
long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle
一年或一营业周期内到期长期应付票据及款项-关系人
long-termnotesandaccountspayablestorelatedparties-currentportion
其它一年或一营业周期内到期长期负债
otherlong-termlia-bilities-currentportion
其它流动负债othercurrentliabilities
销项税额 VATreceived（oroutputtax）
暂收款 temporaryreceipts
名称英 译
代收款 receiptsundercustody
估计售后服务/保固负债 estimatedwarrantyliabilities
递延所得税负债deferredincometaxliabilities
递延兑换利益 deferredforeignexchangegain
业主（股东）往来 owners'currentaccount
同业往来 currentaccountwithothers
其它流动负债-其它othercurrentliabilities-others
应付公司债corporatebondspayable
应付公司债 corporatebondspayable
应付公司债溢（折）价 premium（discount）oncorporatebondspayable
长期借款long-termloanspayable
长期银行借款 long-termloanspayable-bank
长期借款—业主long-termloanspayable-owners
长期借款—员工long-termloanspayable-employees
长期借款—关系人long-termloanspayable-relatedparties
长期借款—其它long-termloanspayable-other
长期应付票据及款项long-termnotesandaccountspayable
长期应付票据long-termnotespayable
长期应付帐款long-termaccountspay-able
长期应付租赁负债 long-termcapitalleaseliabilities
长期应付票据及款项—关系人
long-termnotesandaccountspayable-relatedparties
其它长期应付款项otherlong-termpayables
估计应付土地增值税accruedliabilitiesforlandvalueincrementtax
估计应付土地增值税 estimatedaccruedlandvalueincrementaltaxpay-able
应计退休金负债accruedpensionliabilities
其它长期负债otherlong-termliabilities
其它长期负债—其它otherlong-termliabilities-other
其它负债otherliabilities
递延负债deferredliabilities
名称英 译
递延收入 deferredrevenue
递延所得税负债 deferredincometaxliabilities
其它递延负债otherdeferredliabilities
存入保证金depositsreceived
存入保
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