会计科目中英文对照

1、名称英译资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金 /周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资股票short-term investments - stock短期投资短期票券short-term investments

2、- short-term notes and bills短期投资政府债券short-term investments - government bonds短期投资受益凭证short-term investments - beneficiary certificates短期投资公司债short-term investments - corporate bonds短期投资其它short-term investments - other备抵短期投资跌价损失allowance for reduction of short-term investment to market应收票据notes recei

3、vable应收票据贴现discounted notes receivable应收票据关系人notes receivable - related parties其它应收票据other notes receivable备抵呆帐应收票据allowance for uncollectible accounts- notes receivable应收账款accounts receivable应收分期账款installment accounts receivable应收账款关系人accounts receivable - related parties备抵呆帐应收账款allowance for uncol

4、lectible accounts - accounts receivable其它应收款other receivables应收远汇款forward exchange contract receivable应收远汇款外币forward exchange contract receivable - foreign currencies买卖远汇折价discount on forward ex-change contract名称英译应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款关系人other receivable

5、s - related parties其它应收款其它other receivables - other备抵呆帐其它应收款allowance for uncollectible accounts - other receivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory to market制成品finished goods寄销制成品consigned finished goods副产品by-p

6、roducts在制品work in process委外加工work in process - outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory to market预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用

7、other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets名称英译进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate

8、of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred foreign exchange losses业主（股东）往来owners'(stockholders') current account同业往来current account with others其它流动资产其它other current assets - other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充

9、基金fund for improvement and expansion意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash surrender value of life insurance其它长期投资other long-term investm

10、ents备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments固定资产property , plant, and equipment土地land土地重估增值land - revaluation increments土地改良物land improvements名称英译土地改良物一重估增值land improvements - revaluation increments累积折旧一土地改良物accumulated depreciation - land improvements房屋及建物bu

11、ildings房屋及建物一重估增值buildings -revaluation increments累积折旧一房屋及建物accumulated depreciation - buildings机（器）具及设备 机（器）具 机（器）具一重估增值 累积折旧一机 （器）具machinery and equipmentmachinerymachinery - revaluation increments accumulated depreciation - machinery租赁资产leased assets累积折旧一租赁资产accumulated depreciation - leased asse

12、ts租赁权益改良leasehold improvements累积折旧租赁权益改良 accumulated depreciation - leasehold improvements 未完工程及预付购置设备款 construction in progress and prepayments for equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, and equipment杂项固定资产一重估增值miscella neous propert

13、y, pla nt, and equipme n-revaluati on in creme nts累积折旧杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment递耗资产depletable assets天然资源natural resources天然资源一重估增值natural resources -revaluation increments累积折耗一天然资源accumulated depletion - natural resources无形资产intangible assets商标权tr

14、ademarks专利权patents特许权franchise著作权copyright计算机软件computer software cost、土商誉goodwill名称英译开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产 -其它other intangible assets - other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付

15、租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue

16、 receivables长期应收票据及款项与催收帐款 -关系人long-term notes, accounts and overdue receivables- related parties其它长期应收款项other long-term receivables备抵呆帐 -长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts andoverdue receivables出租资产assets leased to others出租资产重估增值assets leased to others -

17、incremental value from revaluation累积折旧出租资产accumulated depreciation - assets leased to others存出保证金refundable deposit杂项资产miscellaneous assets名称英译受限制存款certificate of deposit - restricted负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款业主short-term bo

18、rrowings - owners短期借款员工short-term borrowings - employees短期借款关系人short-term borrowings- related parties短期借款其它short-term borrowings - other应付短期票券short-term notes and bills payable应付商业本票commercial paper payable银行承兑汇票bank acceptance其它应付短期票券other short-term notes and bills payable应付短期票券折价discount on short

19、-term notes and bills payable应付票据notes payable应付票据关系人notes payable - related parties其它应付票据other notes payable应付帐款accounts payable应付帐款关系人accounts payable - related parties应付所得税income tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付营业税accrued VAT

20、 payable应付税捐其它accrued taxes payable- other其它应付费用other accrued expenses payable其它应付款other payables名称英译应付购入远汇款forward exchange contract payable应付远汇款外币forward exchange contract payable - foreign currencies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased应付设备款payab

21、les on equipment其它应付款关系人other payables - related parties应付股利dividend payable应付红利bonus payable应付董监事酬劳compensation payable to directors and supervisors其它应付款其它other payables - other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周

22、期内到期长期负债long-term liabilities -current portion一年或一营业周期内到期公司债corporate bonds payable - current portion 一年或一营业周期内到期长期借款long-term loans payable - current portion 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operatingcycle一年或一营业周期内到期长期应付票据及款项 -关系人long-term notes an

23、d accounts payables to related parties - current portion其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion其它流动负债销项税额other current liabilitiesVAT received(or output tax)暂收款temporary receipts名称代收款receipts under custody英译估计售后服务 / 保固负债 estimated warranty liabilities递延所得税负债deferred income t

24、ax liabilities同业往来current account with others其它流动负债 -其它other current liabilities - others应付公司债corporate bonds payable应付公司债corporate bonds payable应付公司债溢 （折）价premium(discount) on corporate bonds payable长期借款long-term loans payable长期银行借款long-term loans payable - bank长期借款业主long-term loans payable - owner

25、s长期借款员工long-term loans payable - employees长期借款关系人long-term loans payable - related parties长期借款其它long-term loans payable - other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able长期应付租赁负债long-term capital lease liabilities长期应付票据及款项关系人long-term n

26、otes and accounts payable - related parties其它长期应付款项other long-term payables估计应付土地增值税accrued liabilities for land value increment tax估计应付土地增值税estimated accrued land value incremental tax pay-able应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债其它other long-term liabilities - o

27、ther其它负债other liabilities递延负债deferred liabilities名称英译递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债其它miscellaneous liabilities - other业主权益owners' equity资本（或股本）capital

28、普通股股本capital - common stock特别股股本capital - preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par普通股股票溢价paid-in capital in excess of par- common stock特别股股票溢价paid-in capital in excess of par- pr

29、eferred stock资产重估增值准备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal of assets合并公积capital surplus from business combination受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investee under equity method资本公积库藏股票交易

30、additional paid-in capital - treasury stock trans-actions保留盈余（或累积亏损 ）retained earnings (accumulated deficit)法定盈余公积legal reserve特别盈余公积special reserve名称英译意外损失准备contingency reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redemption of liabilities其它特别盈余公积other special reserve未分配盈余

31、(或累积亏损 ) retained earnings-unappropriated (or accumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价损失累积换算调整数unrealized loss on market value decline of long-term equity investments cumulative translat

32、ion adjustment未认列为退休金成本之净损失库藏股net loss not recognized as pension costs treasury stock少数股权minority interest营业收入operating revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货折让sales allowances劳务收入service revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入其它other operati

33、ng revenue- other营业成本operating costs销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货费用purchase expenses名称英译进货退出purchase returns进货折让charges on purchased merchandise进料materials purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowan

34、ces直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs业务成本agen

35、cy costs其它营业成本other operating costs其它营业成本 -其它other operating costs-other营业费用operating expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare名称英译佣金支出commission (expense)训练费training (expense)

36、其它推销费用other selling expenses管理及总务费用general & administrative expenses薪资支出payroll expense租金支出rent expense, rent呆帐损失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization外销损失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究发展费用research and development ex

37、pense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它管理及总务费用other general and administrative expenses研究发展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel、-* I H t运费shipping expenses, freight邮电费posta

38、ge (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense名称英译各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)其它研究发展费用other research and development expenses营业外收入及费用non-operating revenue and expenses, other income(expense)营业外收入non-operating revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equity method股利收入dividends income短期投资市价回升利益gain on market price recovery of