会计专业术语中英文对照表doc.docx
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会计专业术语中英文对照表doc
会计专业术语中英文对照表
ACCOUNTING
一、资产assets
1、流动资产currentassets
111现金及约当现金cashandcash
equivalents
1111库存现金cashonhand
1112
零用金/周转金pettycash/revolving
funds
1113
银行存款cashinbanks
1116
在途现金cashintransit
1117
约当现金cashequivalents
1118
其它现金及
约当现金othercash
andcashequivalents
112短期投资short-terminvestments
1121短期投资-股票short-term
investments-stock
1122
短期投资-短期票券short-term
investments-short-termnotesandbills
1123
短期投资-政府债券short-term
investments-governmentbonds
1124短期投资-受益凭证short-term
investments-beneficiarycertificates
1125短期投资-公司债short-term
investments-corporatebonds
1128短期投资-其它short-term
investments-other
1129备抵短期投资跌价损失allowance
forreductionofshort-terminvestmenttomarket
113应收票据notesreceivable
1131
应收票据notesreceivable
1132
应收票据贴现discountednotes
receivable
1137
应收票据-关系人notesreceivable-
relatedparties
1138
其它应收票据othernotes
receivable
1139
备抵呆帐－应收票据allowancefor
uncollec-tibleaccounts-notesreceivable
114应收帐款accountsreceivable
1141
应收帐款accountsreceivable
1142
应收分期帐款
installmentaccounts
receivable
1147
应收帐款
-关系人accounts
receivable-relatedparties
1149备抵呆帐－应收帐款allowancefor
uncollec-tibleaccounts-accountsreceivable
118其它应收款otherreceivables
1181应收出售远汇款forwardexchange
contractreceivable
1182应收远汇款-外币forward
exchangecontractreceivable-foreign
currencies
1183买卖远汇折价discountonforwardex-changecontract
1184应收收益earnedrevenuereceivable
1185应收退税款incometaxrefundreceivable
1187其它应收款receivables-relatedparties
1188其它应收款receivables-other
-关系人other
-其它other
1189备抵呆帐-其它应收款allowance
foruncollec-tibleaccounts-otherreceivables
121~122存货inventories
1211商品存货merchandiseinventory
1212
寄销商品consignedgoods
1213
在途商品goodsintransit
1219
备抵存货跌价损失allowancefor
reductionofinventorytomarket
1221
制成品finishedgoods
1222
寄销制成品consignedfinished
goods
1223副产品by-products
1224在制品workinprocess
1225委外加工workinprocess-outsourced
1226
原料rawmaterials
1227
物料supplies
1228
在途原物料materialsandsupplies
intransit
1229
备抵存货跌价损失allowancefor
reductionofinventorytomarket
125预付费用prepaidexpenses
1251
预付薪资prepaidpayroll
1252
预付租金prepaidrents
1253
预付保险费prepaidinsurance
1254
用品盘存officesupplies
1255
预付所得税prepaidincometax
1258
其它预付费用
otherprepaid
expenses
126预付款项prepayments
1261
预付货款prepaymentforpurchases
1268
其它预付款项otherprepayments
128~129其它流动资产othercurrentassets
1281
进项税额VATpaid（orinputtax）
1282
留抵税额excessVATpaid（or
overpaidVAT）
1283
暂付款temporarypayments
1284
代付款paymentonbehalfofothers
1285
员工借支advancestoemployees
1286
存出保证金refundabledeposits
1287
受限制存款
certificateof
deposit-restricted
1291
递延所得税资产
deferredincome
taxassets
1292
递延兑换损失
deferredforeign
exchangelosses
1293
业主（股
东）往来
owners^（stockholders^）currentaccount
1294同业往来currentaccountwith
others
1298其它流动资产-其它othercurrent
assets-other
2、基金及长期投资fundsandlong-term
investments
131基金funds
1311偿债基金redemptionfund（or
sinkingfund）
1312改良及扩充基金fundfor
improvementandexpansion
1313意外损失准备基金contingency
fund
1314退休基金pensionfund
1318其它基金otherfunds
132长期投资long-terminvestments
1321长期股权投资long-termequity
investments
1322长期债券投资long-termbond
investments
1323长期不动产投资long-termreal
estatein-vestments
1324
人寿保险现金解约价值cash
surrendervalueoflifeinsurance
1328
其它长期投资otherlong-term
investments
1329
备抵长期投资跌价损失allowance
forexcessofcostovermarketvalueoflong-terminvestments
3、固定资产property,plant,andequipment
141土地land
1411土地land
1418土地-重估增值land-revaluation
increments
142土地改良物landimprovements
1421
土地改良物landimprovements
1428
土地改良物-重估增值land
improvements-revaluationincrements
1429累积折旧-土地改良物
accumulateddepreciation-landimprovements
143房屋及建物buildings
1431房屋及建物buildings
1438房屋及建物-重估增值buildings-revaluationincrements
1439累积折旧-房屋及建物
accumulateddepreciation-buildings
144~146机（器）具及设备machineryand
equipment
1441机（器）具machinery
1448机（器）具-重估增值machinery-
revaluationincrements
1449累积折旧-机（器）具accumulated
depreciation-machinery
151
租赁资产leasedassets
1511租赁资产leasedassets
1519累积折旧-租赁资产
accumulated
depreciation-leasedassets
152
租赁权益改良leaseholdimprovements
1521租赁权益改良
leasehold
improvements
1529累积折旧-租赁权益改良
accumulateddepreciation-leasehold
improvements
156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment
1561未完工程constructioninprogress
1562
预付购置设备款prepaymentfor
equipment
158
杂项固定资产
miscellaneous
property,plant,andequipment
1581
杂项固定资产
miscellaneous
property,plant,andequipment
1588
杂项固定资产-重估增值
miscellaneousproperty,plant,andequipment-revaluationincrements
1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment
16递耗资产depletableassets
161递耗资产depletableassets
1611天然资源naturalresources
1618天然资源-重估增值natural
resources-revaluationincrements
1619累积折耗-天然资源accumulated
depletion-naturalresources
17无形资产intangibleassets
171商标权trademarks
1711商标权trademarks
172专利权patents
1721专利权patents
173特许权franchise
1731特许权franchise
174
著作权copyright
1741著作权copyright
175
计算机软件computersoftware
1751计算机软件computersoftwarecost
176
商誉goodwill
1761商誉goodwill
177
开办费organizationcosts
1771开办费organizationcosts
178
其它无形资产otherintangibles
1781
递延退休金成本deferredpension
costs
1782
租赁权益改良leasehold
improvements
1788
其它无形资产-其它other
intangibleassets-other
18其它资产otherassets
181递延资产deferredassets
1811债券发行成本deferredbond
issuancecosts
1812长期预付租金long-termprepaid
rent
1813长期预付保险费long-termprepaidinsurance
1814递延所得税资产deferredincometaxassets
1815预付退休金prepaidpensioncost
1818其它递延资产otherdeferredassets
182闲置资产idleassets
1821闲置资产idleassets
184长期应收票据及款项与催收帐款
long-termnotes,accountsandoverdue
receivables
1841长期应收票据long-termnotes
receivable
1842长期应收帐款long-termaccounts
receivable
1843催收帐款overduereceivables
1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties
1848其它长期应收款项otherlong-termreceivables
1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverdue
receivables
185出租资产assetsleasedtoothers
1851出租资产assetsleasedtoothers
1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation
1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers
186存出保证金refundabledeposit
1861存出保证金refundabledeposits
188杂项资产miscellaneousassets
1881受限制存款certificateofdeposit-
restricted
1888杂项资产-其它miscellaneous
assets-other
二、负债liabilities
21~22流动负债currentliabilities
211短期借款short-termborrowings（debt）
2111银行透支bankoverdraft
2112银行借款bankloan
2114短期借款-业主short-term
borrowings-owners
2115短期借款-员工short-term
borrowings-employees
2117短期借款-关系人short-term
borrowings-relatedparties
2118短期借款-其它short-term
borrowings-other
212应付短期票券short-termnotesand
billspayable
2121
应付商业本票commercialpaper
payable
2122
银行承兑汇票bankacceptance
2128
其它应付短期票券othershort-term
notesandbillspayable
2129应付短期票券折价discounton
short-termnotesandbillspayable
213应付票据notespayable
2131应付票据notespayable
2137应付票据-关系人notespayable-relatedparties
2138
其它应付票据othernotespayable
214应付帐款accountspayable
2141
应付帐款accountspayable
2147
应付帐款-关系人accountspayable
-relatedparties
216应付所得税incometaxespayable
2161应付所得税incometaxpayable
217应付费用accruedexpenses
2171应付薪工accruedpayroll
2172
2173
2174
2175
应付租金accruedrentpayable
应付利息accruedinterestpayable
应付营业税accruedVATpayable
应付税捐-其它accruedtaxes
payable-other
2178
其它应付费用
other
accrued
expensespayable
218~219其它应付款otherpayables
2181应付购入远汇款forward
exchange
contractpayable
2182
应付远汇款
-外币
forward
exchangecontractpayable-foreigncurrencies2183买卖远汇溢价premiumonforward
exchangecontract
2184应付土地房屋款payablesonlandandbuildingpurchased
2185应付设备款Payablesonequipment
2187其它应付款-关系人otherpayables-relatedparties
2191应付股利dividendpayable
2192应付红利bonuspayable
2193应付董监事酬劳compensationpayabletodirectorsandsupervisors
2198其它应付款-其它otherpayables-other
226预收款项advancereceipts
2261预收货款salesrevenuereceivedin
advance
2262预收收入revenuereceivedinadvance
2268其它预收款otheradvancereceipts
227一年或一营业周期内到期长期负债
long-termliabilities-currentportion
2271一年或一营业周期内到期公司债
corporatebondspayable-currentportion
2272一年或一营业周期内到期长期借款
long-termloanspayable-currentportion
2273一年或一营业周期内到期长期应付票
据及款项long-termnotesandaccountspayable
duewithinoneyearoroneoperatingcycle
2277一年或一营业周期内到期长期应付票
据及款项-关系人long-termnotesandaccounts
payablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负
债otherlong-termlia-bilities-currentportion
228~229
其它流动负债
othercurrent
liabilities
2281
销项税额VATreceived（oroutput
tax）
2283
暂收款temporaryreceipts
2284
代收款receiptsundercustody
2285
估计售后服务/保固负债estimated
warrantyliabilities
2291
递延所得税负债
deferredincome
taxliabilities
2292递延兑换利益deferredforeign
exchangegain
2293业主（股东）往来owners^current
account
2
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