会计科目中英文对照

1、资产流动资产现金及约当现金库存现金零用金/周转金银行存款在途现金约当现金其它现金及约当现金短期投资短期投资一股票 短期投资一短期票券 短期投资一政府债券 短期投资一受益凭证 短期投资一公司债短期投资一其它备抵短期投资跌价损失应收票据应收票据贴现应收票据一关系人其它应收票据备抵呆帐一应收票据应收账款应收分期账款应收账款一关系人备抵呆帐一应收账款其它应收款应收远汇款应收远汇款一外币买卖远汇折价assetscurre nt assetscash and cash equivale ntscash on handpetty cash/revolv ing fundscash in bankscash

2、in tran sitcash equivale ntsother cash and cash equivale ntsshort-term in vestme ntshort-term in vestme nts - stockshort-term in vestme nts - short-term no tes and billsshort-term in vestme nts - gover nment bondsshort-term in vestme nts - ben eficiary certificatesshort-term in vestme nts - corporat

3、e bondsshort-term in vestme nts - otherallowa nee for reducti on of short-term in vestme nt to market no tes receivabledisco un ted no tes receivableno tes receivable - related partiesother no tes receivableallowa nee for un collectible acco un ts- no tes receivableacco unts receivablein stallme nt

4、acco unts receivableacco unts receivable - related partiesallowa nee for un collectible acco unts - acco unts receivableother receivablesforward excha nge con tract receivableforward excha nge con tract receivable - foreig n curre nciesdisco unt on forward ex-cha nge con tract名称英译应收收益earned reve nue

5、 receivable应收退税款in come tax refund receivable其它应收款关系人other receivables - related parties其它应收款一其它other receivables - other备抵呆帐一其它应收款存货allowa nee for un collectible acco unts - other receivables inven tories商品存货mercha ndise inven tory寄销商品con sig ned goods在途商品goods in tran sit备抵存货跌价损失allowa nee for red

6、ucti on of inven tory to market制成品fini shed goods寄销制成品con sig ned fini shed goods副产品by-products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allowa nee for reducti on of inven tory to market预付费用prepaid expe nses预付薪资prepaid pa

7、yroll预付租金prepaid rents预付保险费prepaid in sura nee用品盘存office supplies预付所得税prepaid in come tax其它预付费用other prepaid expe nses预付款项prepayme nts预付货款prepayme nt for purchases其它预付款项other prepayme nts其它流动资产other curre nt assets进项税额留抵税额暂付款代付款员工借支存出保证金受限制存款递延所得税资产递延兑换损失业主股东往来同业往来其它流动资产一其它基金及长期投资基金偿债基金改进及扩充基金意外损失准备

8、基金退休基金其它基金长期投资长期股权投资长期债券投资长期不动产投资人寿保险现金解约价值其它长期投资备抵长期投资跌价损失固定资产土地土地一重估增值土地改进物名称VAT paid ( or in put tax)excess VAT paid (or overpaid VAT)temporary payme ntspayme nt on behalf of othersadva nces to employeesrefun dable depositscertificate of deposit-restricteddeferred in come tax assetsdeferred forei

9、g n excha nge lossesown ers(stockholders) curre nt acco untcurre nt acco unt with othersother curre nt assets - otherfunds and Ion g-term in vestme ntsfun dsredempti on fund (or sinking fund)fund for improveme nt and expa nsioncon ti ngency fundpension fundother fundsIon g-term in vestme ntsIon g-te

10、rm equity in vestme ntsIon g-term bond in vestme ntsIon g-term real estate in-vestme ntscash surre nder value of life in sura neeother Ion g-term in vestme ntsallowa nee for excess of cost over market value of lo ng-term in vestme ntsproperty , pla nt, and equipme ntlandland - revaluati on in creme

11、ntsland improveme nts英译土地改进物一重估增值land improveme nts - revaluati on in creme nts累积折旧一土地改进物accumulated depreciati on - la nd improveme nts房屋及建物build ings房屋及建物一重估增值build ings -revaluati on in creme nts累积折旧一房屋及建物accumulated depreciati on - buildi ngs机器具及设备机器machi nery and equipme nt具机器具一重估增值machi nery累积

12、折旧一机器具machi nery - revaluati on in creme nts accumulated depreciati on - mach inery租赁资产累积折旧一租赁资产leased assetsaccumulated depreciati on - leased assets租赁权益改进leasehold improveme nts累积折旧一租赁权益改进 accumulated depreciati on - leasehold improveme nts未完工程及预付购置设备款con structi on in progress and prepayme nts fo

13、r equipme nt未完工程con structi on in progress预付购置设备款prepayme nt for equipme nt杂项固定资产miscella neous property, pla nt, and equipme nt杂项固定资产一重估增值miscella n eous property, pla nt, and equipme n -revaluati on in creme nts累积折旧一杂项固定资产accumulated depreciati on - miscella neous property, pla nt, and equipme nt递

14、耗资产depletable assets天然资源n atural resources天然资源一重估增值n atural resources -revaluati on in creme nts累积折耗一天然资源无形资产accumulated depleti on - n atural resources intan gible assets商标权trademarks专利权pate nts特许权fran chise著作权copyright计算机软件、土商誉名称computer software costgoodwill英译开办费orga ni zati on costs其它无形资产other i

15、ntan gibles递延退休金本钱deferred pension costs租赁权益改进leasehold improveme nts其它无形资产-其它other intan gible assets - other其它资产other assets递延资产deferred assets债券发行本钱deferred bond issua nee costs长期预付租金Ion g-term prepaid rent长期预付保险费递延所得税资产Ion g-term prepaid in sura nee deferred in come tax assets预付退休金prepaid pensio

16、n 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Ion g-term no tes , acco unts and overdue receivables长期应收票据Ion g-term no tes receivable长期应收帐款Ion g-term acco unts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人其它长期应收款项Ion g-term no tes, acco unts and overdue receivables- related par

17、tiesother Ion g-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowa nee for un collectible acco unts - Ion g-term no tes, acco unts and overdue receivables出租资产assets leased to others出租资产一重估增值assets leased to others - in creme ntal value from revaluati on累积折旧一出租资产accumulated depreciati on - assets leased to ot

18、hers存出保证金refun dable deposit杂项资产名称miscella neous assets英译负债流动负债短期借款银行透支银行借款短期借款一业主短期借款一员工 短期借款一关系人 短期借款一其它应付短期票券应付商业本票银行承兑汇票其它应付短期票券 应付短期票券折价 应付票据应付票据一关系人其它应付票据应付帐款应付帐款一关系人应付所得税应付费用应付薪工应付租金应付利息应付营业税应付税捐一其它其它应付费用其它应付款名称应付购入远汇款应付远汇款一外币买卖远汇溢价liabilitiescurrent liabilitiesshort-term borrow in gs(debt)ba

19、nk overdraftbank loa nshort-term borrow ings - ownersshort-term borrow ings - employeesshort-term borrow in gs- related partiesshort-term borrow ings - othershort-term no tes and bills payablecommercial paper payablebank accepta neeother short-term no tes and bills payabledisco unt on short-term no

20、tes and bills payableno tes payableno tes payable - related partiesother no tes payableacco unts payableacco unts payable - related partiesin come tax payableaccrued expe nsesaccrued payrollaccrued rent payableaccrued in terest payableaccrued VAT payableaccrued taxes payable- otherother accrued expe

21、 nses payableother payables英译forward excha nge con tract payableforward excha nge con tract payable - foreig n curre ncies premium on forward excha nge con tract应付土地房屋款payables on land and build ing purchased应付设备款payables on equipme nt其它应付款关系人other payables - related parties应付股利divide nd payable应付红利

22、bonus payable应付董监事酬劳compe nsati on payable to directors and supervisors其它应付款一其它other payables - other预收款项adva nee receipts预收货款sales reve nue received in adva nee预收收入reve nue received in adva nee其它预收款other adva nee receipts一年或一营业周期内到期长期负债Iong-term liabilities -current portion一年或一营业周期内到期公司债corporate b

23、onds payable - curre nt porti on年或一营业周期内到期长期借款Ion g-term loa ns payable - curre nt porti on年或一营业周期内到期长期应付票据及款项Ion g-term no tes and acco unts payable due withi n one year or one operat ing cycle一年或一营业周期内到期长期应付票据及款项-关系人Ion g-term no tes and acco unts payables to related parties - curre nt porti on其它一

24、年或一营业周期内到期长期负债other Iong-term lia- bilities - current portion其它流动负债other curre nt liabilities销项税额暂收款名称VAT received(or output tax)temporary receipts代收款receipts un der custody英译估计售后效劳 /保固负债 estimated warranty liabilities递延所得税负债deferred in come tax liabilities同业往来其它流动负债-其它应付公司债corporate bonds payable应付

25、公司债corporate bonds payable应付公司债溢折 长期借款premium(disco unt) on corporate bonds payableIon g-term loa ns payable长期银行借款Ion g-term loa ns payable - bank长期借款一业主Ion g-term loa ns payable - owners长期借款一员工Ion g-term loa ns payable - employees长期借款一关系人Ion g-term loa ns payable - related parties长期借款一其它Ion g-term

26、loa ns payable - other长期应付票据及款项Ion g-term no tes and acco unts payable长期应付票据Ion g-term no tes payable长期应付帐款Ion g-term acco unts pay-able长期应付租赁负债长期应付票据及款项一Ion g-term capital lease liabilities关系人其它长期应付款项 估计应付土地增值税 估计应付土地增值税 应计退休金负债其它长期负债其它长期负债一其它其它负债递延负债名称递延收入递延所得税负债其它递延负债存入保证金存入保证金Ion g-term no tes a

27、nd acco unts payable - related parties other Ion g-term payablesaccrued liabilities for land value in creme nt tax estimated accrued land value in creme ntal tax pay-able accrued pension liabilitiesother Ion g-term liabilitiesother Ion g-term liabilities - otherother liabilitiesdeferred liabilities英

28、译deferred reve nuedeferred in come tax liabilitiesother deferred liabilitiesdeposits receivedguara ntee deposit receivedcurre nt acco unt with others other current liabilities - others杂项负债miscella neous liabilities杂项负债一其它miscellaneous liabilities - other业主权益own ers equity资本或股本capital普通股股本capital - c

29、om mon stock特别股股本capital - preferred stock预收股本capital collected in adva nee待分配股票股利stock divide nds to be distributed资本capital资本公积additi onal paid-i n capital股票溢价paid-i n capital in excess of par普通股股票溢价paid-i n capital in excess of par- com mon stock特别股股票溢价paid-i n capital in excess of par- preferred

30、 stock资产重估增值准备capital surplus from assets revaluati on处分资产溢价公积capital surplus from gain on disposal of assets合并公积capital surplus from bus in ess comb in ati on受赠公积don ated surplus其它资本公积other additi onal paid-i n capital权益法长期股权投资资本公积additi onal paid-i n capital from in vestee un der equity method资本公积

31、一库藏股票交易additi onal paid-i n capital - treasury stock tran s-acti ons保存盈余或累积亏损 法定盈余公积retained earnings (accumulated deficit)legal reserve特别盈余公积名称special reserve英译意外损失准备contingency reserve改进扩充准备improveme nt and expa nsion reserve偿债准备special reserve for redemption of liabilities其它特别盈余公积other special re

32、serve未分配盈余或累积亏损 累积盈亏)retained earnings-unappropriated (or accumulated deficit)accumulated profit or loss前期损益调整prior period adjustme nts本期损益net in come or loss for curre nt period权益调整equity adjustme nts长期股权投资未实现跌价损失累积换算调整数un realized loss on market value decli ne of Ion g-term equity in vestme nts cu

33、mulative tran slati on adjustme nt未认列为退休金本钱之净损失库藏股net loss not recog ni zed as pension costs treasury stock少数股权minority in terest营业收入operati ng reve nue销货收入sales reve nue分期付款销货收入in stallme nt sales reve nue销货退回sales retur n销货折让sales allowa nces劳务收入service reve nue业务收入age ncy reve nue其它营业收入other oper

34、at ing reve nue其它营业收入一其它other operati ng reve nue- other营业本钱operati ng costs销货本钱cost of goods sold分期付款销货本钱in stallme nt cost of goods sold进货purchases进货费用purchase expe nses名称英译进货退出purchase retur ns进货折让charges on purchased mercha ndise进料materials purchased进料费用charges on purchased material进料退出material

35、purchase retur ns进料折让material purchase allowa nces直接人工direct labor制造费用 间接人工 租金支出折旧各项耗竭及摊提 伙食费职工福利 训练费间接材料 其它制造费用 劳务本钱制 劳务本钱 业务本钱 其它营业本钱 其它营业本钱营业费用 推销费用 薪资支出 租金支出折旧各项耗竭及摊提 伙食费职工福利 名称佣金支出训练费其它推销费用管理及总务费用 薪资支出 租金支出 呆帐损失折旧manu facturi ng overheadin direct laborrent expe nse, rent depreciati on expe nse

36、various amortizati on meal (expe nses) employee ben efits/welfare training (expe nse) in direct materials other manu facturi ng expe nses ervice costs service costs age ncy costs other operati ng costs其它other operat ing costs-otheroperat ing expe nses sell ing expe nses payroll expe nse rent expe ns

37、e, rent depreciati on expe nse various amortizati on meal (expe nses) employee ben efits/welfare英译commissi on (expe nse) training (expe nse) other selli ng expe nses gen eral & admi nistrative expe nses payroll expe nse rent expe nse, rent loss on un collectible acco unts depreciati on expe nse各项耗竭及

38、摊提外销损失伙食费职工福利研究开展费用佣金支出训练费劳务费其它管理及总务费用研究开展费用薪资支出租金支出文具用品旅费、-* I H t运费邮电费修缮费水电瓦斯费保险费交际费税捐折旧名称各项耗竭及摊提伙食费职工福利训练费其它研究开展费用营业外收入及费用营业外收入利息收入投资收益various amortizati onloss on export salesmeal (expe nses)employee ben efits/welfareresearch and developme nt expe nsecommissi on (expe nse)training (expe nse)prof

39、essi onal service feesother gen eral and adm ini strative expe nsesresearch and developme nt expe nsespayroll expe nserent expe nse, rentoffice suppliestravell ing expe nse, travelshipp ing expe nses, freightpostage (expe nses)repair(s) and maintenance (expe nse)utilities (expe nse)in sura nee (expe

40、 nse)en terta inment (expe nse)taxesdepreciati on expe nse英译various amortizati onmeal (expe nses)employee ben efits/welfaretraining (expe nse)other research and developme nt expe nsesnon-operat ing reve nue and expe nses, other in come(expe nse)non-operati ng reve nuein terest reve nu e/i ncomein vestme nt in come权益法认列之投资收益in vestme nt in come recog ni zed un der equity method股利收入divide nds in come短期投资市价上升利益gai n on market price reco