会计科目中英文对照 全.docx

会计科目中英文对照 全.docx

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会计科目中英文对照全

1资产assets?

11~12流动资产currentassets?

111现金及约当现金cashandcashequivalents?

1111库存现金cashonhand?

1112零用金/周转金pettycash/revolvingfunds?

1113银行存款cashinbanks?

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1116在途现金cashintransit?

1117约当现金cashequivalents?

1118其它现金及约当现金othercashandcashequivalents?

112短期投资short-terminvestment?

1121短期投资-股票short-terminvestments-stock?

1122短期投资-短期票券short-terminvestments-short-termnotesandbills?

1123短期投资-政府债券short-terminvestments-governmentbonds?

1124短期投资-受益凭证short-terminvestments-beneficiarycertificates?

1125短期投资-公司债short-terminvestments-corporatebonds?

1128短期投资-其它short-terminvestments-other?

1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket?

113应收票据notesreceivable?

1131应收票据notesreceivable?

1132应收票据贴现discountednotesreceivable?

1137应收票据-关系人notesreceivable-relatedparties?

1138其它应收票据othernotesreceivable?

1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable?

114应收帐款accountsreceivable?

1141应收帐款accountsreceivable?

1142应收分期帐款installmentaccountsreceivable?

1147应收帐款-关系人accountsreceivable-relatedparties?

1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable?

118其它应收款otherreceivables?

1181应收出售远汇款forwardexchangecontractreceivable?

1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies?

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-关系人otherreceivables-relatedparties?

1188其它应收款-其它otherreceivables-other?

1189备抵呆帐-其它应收款allowanceforuncollec-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allowanceforreductionofinventorytomarket?

1221制成品finishedgoods?

1222寄销制成品consignedfinishedgoods?

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materialsandsuppliesintransit?

1229备抵存货跌价损失allowanceforreductionofinventorytomarket?

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otherprepaidexpenses?

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（oroverpaidVAT）?

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certificateofdeposit-restricted?

1291递延所得税资产deferredincometaxassets?

1292递延兑换损失deferredforeignexchangelosses?

1293业主（股东）往来owners'（stockholders'）currentaccount?

1294同业往来currentaccountwithothers?

1298其它流动资产-其它othercurrentassets-other?

13基金及长期投资fundsandlong-terminvestments?

131基金funds?

1311偿债基金redemptionfund（orsinkingfund）?

1312改良及扩充基金fundforimprovementandexpansion?

1313意外损失准备基金contingencyfund?

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-termequityinvestments?

1322长期债券投资long-termbondinvestments?

1323长期不动产投资long-termrealestatein-vestments?

1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance?

1328其它长期投资otherlong-terminvestments?

1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments?

14~15固定资产property,plant,andequipment?

141土地land?

1411土地land?

1418土地-重估增值land-revaluationincrements?

142土地改良物landimprovements?

1421土地改良物landimprovements?

1428土地改良物-重估增值landimprovements-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machineryandequipment?

1441机（器）具machinery?

1448机（器）具-重估增值machinery-revaluationincrements?

1449累积折旧-机（器）具accumulateddepreciation-machinery?

151租赁资产leasedassets?

1511租赁资产leasedassets?

1519累积折旧-租赁资产accumulateddepreciation-leasedassets?

152租赁权益改良leaseholdimprovements?

1521租赁权益改良leaseholdimprovements?

1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements?

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prepaymentforequipment?

158杂项固定资产miscellaneousproperty,plant,andequipment?

1581杂项固定资产miscellaneousproperty,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naturalresources-revaluationincrements?

1619累积折耗-天然资源accumulateddepletion-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着作权copyright?

1741着作权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deferredpensioncosts?

1782租赁权益改良leaseholdimprovements?

1788其它无形资产-其它otherintangibleassets-other?

18其它资产otherassets?

181递延资产deferredassets?

1811债券发行成本deferredbondissuancecosts?

1812长期预付租金long-termprepaidrent?

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,accountsandoverduereceivables?

1841长期应收票据long-termnotesreceivable?

1842长期应收帐款long-termaccountsreceivable?

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,accountsandoverduereceivables?

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miscellaneousassets-other?

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2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-termborrowings-owners?

2115短期借款-员工short-termborrowings-employees?

2117短期借款-关系人short-termborrowings-relatedparties?

2118短期借款-其它short-termborrowings-other?

212应付短期票券short-termnotesandbillspayable?

2121应付商业本票commercialpaperpayable?

2122银行承兑汇票bankacceptance?

2128其它应付短期票券othershort-termnotesandbillspayable?

2129应付短期票券折价discountonshort-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应付租金accruedrentpayable?

2173应付利息accruedinterestpayable?

2174应付营业税accruedVATpayable?

2175应付税捐-其它accruedtaxespayable-other?

2178其它应付费用otheraccruedexpensespayable?

218~219其它应付款otherpayables?

2181应付购入远汇款forwardexchangecontractpayable?

2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies?

2183买卖远汇溢价premiumonforwardexchangecontract?

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salesrevenuereceivedinadvance?

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-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle?

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-termnotesandaccountspayablestorelatedparties-currentportion?

2278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othercurrentliabilities?

2281销项税额VATreceived（oroutputtax）?

2283暂收款temporaryreceipts?

2284代收款receiptsundercustody?

2285估计售后服务/保固负债estimatedwarrantyliabilities?

2291递延所得税负债deferredincometaxliabilities?

2292递延兑换利益deferredforeignexchangegain?

2293业主（股东）往来owners'currentaccount?

2294同业往来currentaccountwithothers?

2298其它流动负债-其它othercurrentliabilities-others?

23长期负债long-termliabilities?

231应付公司债corporatebondspayable?

2311应付公司债corporatebondspayable?

2319应付公司债溢（折）价premium（discount）oncorporatebondspayable?

232长期借款long-termloanspayable?

2321长期银行借款long-termloanspayable-bank?

2324长期借款-业主long-termloanspayable-owners?

2325长期借款-员工long-termloanspayable-employe