中国会计科目中英文对照Word文件下载.doc
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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
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,andequi
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