最新词典级会计英语词汇大全 卷3Word文档格式.docx
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31forwardexchangecontractreceivable-foreigncurrencies1182应收远汇款-外币
32discountonforwardex-changecontract1183买卖远汇折价
35otherreceivables-relatedparties1187其它应收款-关系人
37allowanceforuncollectibleaccounts-otherreceivables1189备抵呆帐-其它应收款
42allowanceforreductionofinventorytomarket1219备抵存货跌价损失
50materialsandsuppliesintransit1228在途原物料
51allowanceforreductionofinventorytomarket1229备抵存货跌价损失
64excessVATpaid(oroverpaidVAT)1282留抵税额
69certificateofdeposit-restricted1287受限制存款
71deferredforeignexchangelosses1292递延兑换损失
72owners'
(stockholders'
)currentaccount1293业主(股东)往来
75fundsandlong-terminvestments13基金及长期投资
77redemptionfund(orsinkingfund)1311偿债基金
78fundforimprovementandexpansion1312改良及扩充基金
85long-termrealestatein-vestments1323长期不动产投资
86cashsurrendervalueoflifeinsurance1324人寿保险现金解约价值
88allowanceforexcessofcostovermarketvalueoflong-terminvestments1329备抵长期投资跌价损失
89property,plant,andequipment14~15固定资产
95landimprovements-revaluationincrements1428土地改良物-重估增值
96accumulateddepreciation-landimprovements1429累积折旧-土地改良物
99buildings-revaluationincrements1438房屋及建物-重估增值
100accumulateddepreciation-buildings1439累积折旧-房屋及建物
103machinery-revaluationincrements1448机(器)具-重估增值
104accumulateddepreciation-machinery1449累积折旧-机(器)具
107accumulateddepreciation-leasedassets1519累积折旧-租赁资产
110accumulateddepreciation-leaseholdimprovements1529累积折旧-租赁权益改良
111constructioninprogressandprepaymentsforequipment156未完工程及预付购置设备款
114miscellaneousproperty,plant,andequipment158杂项固定资产
115miscellaneousproperty,plant,andequipment1581杂项固定资产
116miscellaneousproperty,plant,andequipment-revaluationincrements1588杂项固定资产-重估增值
117accumulateddepreciation-miscellaneousproperty,plant,andequipment1589累积折旧-杂项固定资产
121naturalresources-revaluationincrements1618天然资源-重估增值
122accumulateddepletion-naturalresources1619累积折耗-天然资源
152long-termnotes,accountsandoverduereceivables184长期应收票据及款项与催收帐款
156long-termnotes,accountsandoverduereceivables-relatedparties1847长期应收票据及款项与催收帐款-关系人
158allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables1849备抵呆帐-长期应收票据及款项与催收帐款
161assetsleasedtoothers-incrementalvaluefromrevaluation1858出租资产-重估增值
162accumulateddepreciation-assetsleasedtoothers1859累积折旧-出租资产
166certificateofdeposit-restricted1881受限制存款
174short-termborrowings-employees2115短期借款-员工
175short-termborrowings-relatedparties2117短期借款-关系人
177short-termnotesandbillspayable212应付短期票券
180othershort-termnotesandbillspayable2128其它应付短期票券
181discountonshort-termnotesandbillspayable2129应付短期票券折价
188accountspayable-relatedparties2147应付帐款-关系人
199forwardexchangecontractpayable2181应付购入远汇款
200forwardexchangecontractpayable-foreigncurrencies2182应付远汇款-外币
201premiumonforwardexchangecontract2183买卖远汇溢价
202payablesonlandandbuildingpurchased2184应付土地房屋款
207compensationpayabletodirectorsandsupervisors2193应付董监事酬劳
210salesrevenuereceivedinadvance2261预收货款
213long-termliabilities-currentportion227一年或一营业周期内到期长期负债
214corporatebondspayable-currentportion2271一年或一营业周期内到期公司债
215long-termloanspayable-currentportion2272一年或一营业周期内到期长期借款
216long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2273一年或一营业周期内到期长期应付票据及款项
217long-termnotesandaccountspayablestorelatedparties-currentportion2277一年或一营业周期内到期长期应付票据及款项-关系人
218otherlong-termlia-bilities-currentportion2278其它一年或一营业周期内到期长期负债
224deferredincometaxliabilities2291递延所得税负债
228othercurrentliabilities-others2298其它流动负债-其它
232premium(discount)oncorporatebondspayable2319应付公司债溢(折)价
236long-termloanspayable-employees2325长期借款-员工
237long-termloanspayable-relatedparties2327长期借款-关系人
239long-termnotesandaccountspayable233长期应付票据及款项
242long-termcapitalleaseliabilities2333长期应付租赁负债
243Long-termnotesandaccountspayable-relatedparties2337长期应付票据及款项-关系人
245accruedliabilitiesforlandvalueincrementtax234估计应付土地增值税
246estimatedaccruedlandvalueincrementaltaxpay-able2341估计应付土地增值税
250otherlong-termliabilities-other2388其它长期负债-其它
254deferredincometaxliabilities2814递延所得税负债
259miscellaneousliabilities-other2888杂项负债-其它
266stockdividendstobedistributed3114待分配股票股利
269paid-incapitalinexcessofpar321股票溢价
270paid-incapitalinexcessofpar-commonstock3211普通股股票溢价
271paid-incapitalinexcessofpar-preferredstock3212特别股股票溢价
272capitalsurplusfromassetsrevaluation323资产重估增值准备
273capitalsurplusfromassetsrevaluation3231资产重估增值准备
274capitalsurplusfromgainondisposalofassets324处分资产溢价公积
275capitalsurplusfromgainondisposalofassets3241处分资产溢价公积
276capitalsurplusfrombusinesscombination325合并公积
277capitalsurplusfrombusinesscombination3251合并公积
280otheradditionalpaid-incapital328其它资本公积
281additionalpaid-incapitalfrominvesteeunderequitymethod3281权益法长期股权投资资本公积
282additionalpaid-incapital-treasurystocktrans-actions3282资本公积-库藏股票交易
283retainedearnings(accumulateddeficit)33保留盈余(或累积亏损)
288improvementandexpansionreserve3322改良扩充准备
289specialreserveforredemptionofliabilities3323偿债准备
291retainedearnings-unappropriated(oraccumulateddeficit)335未分配盈余(或累积亏损)
294netincomeorlossforcurrentperiod3353本期损益
296unrealizedlossonmarketvaluedeclineoflong-termequityinvestments341长期股权投资未实现跌价损失
297unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411长期股权投资未实现跌价损失
298cumulativetranslationadjustment342累积换算调整数
299cumulativetranslationadjustments3421累积换算调整数
300netlossnotrecognizedaspensioncost343未认列为退休金成本之净损失
301netlossnotrecognizedaspensioncosts3431未认列为退休金成本之净损失
336chargesonpurchasedmerchandise5124进货折让
351repair(s)andmaintenance(expense)5157修缮费
355manufacturingoverhead-outsourced5163加工费
382repair(s)andmaintenance(expense)6157修缮费
383advertisementexpense,advertisement6159广告费
397general&
administrativeexpenses62管理及总务费用
398general&
administrativeexpenses625~628管理及总务费用
405repair(s)andmaintenance(expense)6257修缮费
406advertisementexpense,advertisement6259广告费
418researchanddevelopmentexpense6274研究发展费用
422othergeneralandadministrativeexpenses6288其它管理及总务费用
423researchanddevelopmentexpenses63研究发展费用
424researchanddevelopmentexpenses635~638研究发展费用
431repair(s)andmaintenance(expense)6357修缮费
441otherresearchanddevelopmentexpenses6378其它研究发展费用
443non-operatingrevenueandexpenses,otherincome(expense)7营业外收入及费用
448investmentincomerecognizedunderequitymethod7121权益法认列之投资收益
450gainonmarketpricerecoveryofshort-terminvestment7123短期投资市价回升利益
453gainondisposalofinvestments714处分投资收益
454gainondisposalofinvestments7141处分投资收益
463gainfrompricerecoveryofinventory7486存货跌价回升利益
465othernon-operatingrevenue-otheritems7488其它营业外收入-其它
470investmentlossrecog-nizedunderequitymethod7521权益法认列之投资损失
471unrealizedlossonreductionofshort-terminvestmentstomarket7523短期投资未实现跌价损失
474lossondisposalofinvestments754处分投资损失
475lossondisposalofinvestments7541处分投资损失
482lossformarketpricedeclineandobsoleteandslow-movinginventories7886存货跌价及呆滞损失
483othernon-operatingexpenses-other7888其它营业外费用-其它
484incometaxexpense(orbenefit)8所得税费用(或利益)
485incometaxexpense(orbenefit)81所得税费用(或利益)
486incometaxexpense(orbenefit)811所得税费用(或利益)
487incometaxexpense(orbenefit)8111所得税费用(或利益)
489gain(loss)fromdiscontinuedoperations91停业部门损益
490income(loss)fromoperationsofdiscontinuedsegments911停业部门损益-停业前营业损益
491income(loss)fromoperationsofdiscontinuedsegment9111停业部门损益-停业前营业损益
492gain(loss)fromdisposalofdiscontinuedsegments912停业部门损益-处分损益
493gain(loss)fromdisposalofdiscontinuedsegment9121停业部门损益-处分损益
497cumulativeeffectofchangesinaccountingprinciples93会计原则变动累积影响数
498cumulativeeffectofchangesinaccountingprinciples931会计原则变动累积影响数
499cumulativeeffectofchangesinaccountingprinciples9311会计原则变动累积影响数
1assets1资产
2currentassets11~12流动资产
3cashandcashequivalents111现金及约当现金
4cashonhand1111库存现金
5pettycash/revolvingfunds1112零用金/周转金
6cashinbanks1113银行存款
7cashintransit1116在途现金
8cashequivalents1117约当现金
10short-terminvestment112短期投资
11short-terminvestments-stock1121短期投资-股票
16short-terminvestments-other1128短期投资-其它
18notesreceivable113应收票据
19notesreceivable1131应收票据
20discountednotesreceivable1132应收票据贴现
22othernotesreceivable1138其它应收票据
24accountsreceivable114应收帐款
25accountsreceivable1141应收帐款
29otherreceivables118其它应收款
33earnedrevenuereceivable1184应收收益
34incometaxrefundreceivable1185应收退税款
36otherreceivables-ot