会计专业术语中英文对照

会计专业术语中英文对照一、资产assets1、流动资产currentassets111现金及现金等价物cashandcashequivalents库存现金cashonhand零用金/周转金pettycash/revolvingfunds银行存款cashinbanks在途现金cashintransit现金等价物cashequivalents其它现金及现金等价物othercashandcashequivalents112短期投资short-terminvestments短期投资-股票short-terminvestments-stock短期投资-短期政券short-terminvestments-short-termnotesandbills短期投资-政府债券short-terminvestments-governmentbonds短期投资-受益凭证short-terminvestments-beneficiarycertificates短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket（1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是:短期投

资跌价准备,SecuritiesFairValueAdjustment）1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable应收票据-关系人notesreceivable-relatedparties其它应收票据othernotesreceivable坏帐准备－应收票据allowancefordoubtfulaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149坏帐准备－应收帐款allowancefordoubtfulaccounts-accounts

receivable118其它应收款otherreceivables应收出售远汇款forwardexchangecontractreceivable应收远汇款-外币forwardexchangecontractreceivable-foreign

currencies买卖远汇折价discountonforwardex-changecontract应收收益earnedrevenuereceivable应收退税款incometaxrefundreceivable其它应收款-关系人otherreceivables-relatedparties其它应收款-其它otherreceivables-other坏帐准备-其它应收款allowancefordoubtfulaccounts-other

receivables121~122存货inventories商品存货merchandiseinventory寄销商品consignedgoods在途商品goodsintransit1219存货跌价准备allowancetoreduceinventorytomarket制成品finishedgoods寄销制成品consignedfinishedgoods副产品by-products在制品workinprocess委外加工workinprocess-outsourced原料rawmaterials物料supplies在途原物料materialsandsuppliesintransit125预付费用prepaidexpenses预付薪资prepaidpayroll预付租金prepaidrents预付保险费prepaidinsurance办公用品officesupplies预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets1281进项税额VATpaid(orinputtax)1282留抵税额excessVATpaid(oroverpaidVAT)

(kathy土豆:1281&1282两项美国会计没有)

1283暂付款temporarypayments1284代付款paymentonbehalfofothers

1285员工借支advancestoemployees

1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted递延所得税资产deferredincometaxassets递延兑换损失deferredforeignexchangelosses业主（股东）往来owners人（stockholders人）currentaccount同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other2、基金及长期投资fundsandlong-terminvestments131基金funds偿债基金redemptionfund（orsinkingfund）改良及扩充基金fundforimprovementandexpansion意外损失准备基金contingencyfund退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments长期股权投资long-termequityinvestments长期债券投资long-termbondinvestments长期不动产投资long-termrealestateinvestments人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments3、固定资产property,plant,andequipment土地land1411土地land1418土地-重估增值land-revaluationincrements土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累积折旧-土地改良物accumulateddepreciation-landimprovements房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144~146机（器）具及设备machineryandequipment1441机（器）具machinery1448机（器）具-重估增值machinery-revaluationincrements1449累积折旧-机（器）具accumulateddepreciation-machinery151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets

（kathy土豆加:融资租赁:CapitalLease,经营租赁:OperatingLease）152租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment1581杂项固定资产miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneous

property,plant,andequipment递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618天然资源-重估增值naturalresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources无形资产intangibleassets商标权trademarks1711商标权trademarks专利权patents1721专利权patents特许权franchise1731特许权franchise著作权copyright1741著作权copyright计算机软件computersoftware1751计算机软件computersoftwarecost商誉goodwill1761商誉goodwill开办费organizationcosts1771开办费organizationcosts其它无形资产otherintangibles1781递延退休金成本deferredpensioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产-其它otherintangibleassets-other其它资产otherassets181递延资产deferredassets债券发行成本deferredbondissuancecosts长期预付租金long-termprepaidrent长期预付保险费long-termprepaidinsurance递延所得税资产deferredincometaxassets预付退休金prepaidpensioncost1818其它递延资产otherdeferredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables长期应收票据long-termnotesreceivable长期应收帐款long-termaccountsreceivable催收帐款overduereceivables长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties其它长期应收款项otherlong-termreceivables备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-