会计科目中英对照1文档格式.docx
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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
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
deferredpensioncosts
1782租赁权益改良
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
188杂项资产
miscellaneousassets
1881受限制存款
certificateofdeposit-restricted
1888
杂项资产-其它
miscellaneousassets-other
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
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