会计科目中英文对照6983519068Word格式文档下载.docx
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installmentaccountsreceivable
应收账款—关系人
accountsreceivable-relatedparties
备抵呆帐—应收账款
allowanceforuncollectibleaccounts-accountsreceivable
其它应收款otherreceivables
应收远汇款
forwardexchangecontractreceivable
应收远汇款—外币
forwardexchangecontractreceivable-foreigncurrencies
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
备抵呆帐—其它应收款
allowanceforuncollectibleaccounts-otherreceivables
存货inventories
商品存货
merchandiseinventory
寄销商品consignedgoods
在途商品goodsintransit
备抵存货跌价损失
allowanceforreductionofinventorytomarket
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
materialsandsuppliesintransit
预付费用prepaidexpenses
预付薪资prepaidpayroll
预付租金prepaidrents
预付保险费
prepaidinsurance
用品盘存
officesupplies
预付所得税prepaidincometax
其它预付费用otherprepaidexpenses
预付款项prepayments
预付货款prepaymentforpurchases
其它预付款项
otherprepayments
其它流动资产othercurrentassets
名称英 译
进项税额
VATpaid（orinputtax）
留抵税额
excessVATpaid（oroverpaidVAT）
暂付款
temporarypayments
代付款
paymentonbehalfofothers
员工借支advancestoemployees
存出保证金
refundabledeposits
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'
（stockholders'
）currentaccount
同业往来currentaccountwithothers
其它流动资产—其它
othercurrentassets-other
基金及长期投资fundsandlong-terminvestments
基金funds
偿债基金
redemptionfund（orsinkingfund）
改进及扩充基金fundforimprovementandexpansion
意外损失准备基金
contingencyfund
退休基金
pensionfund
其它基金
otherfunds
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-termrealestatein-vestments
人寿保险现金解约价值cashsurrendervalueoflifeinsurance
其它长期投资
otherlong-terminvestments
备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments
固定资产property,plant,andequipment
土地land
土地—重估增值land-revaluationincrements
土地改进物landimprovements
土地改进物—重估增值landimprovements-revaluationincrements
累积折旧—土地改进物accumulateddepreciation-landimprovements
房屋及建物buildings
房屋及建物—重估增值buildings-revaluationincrements
累积折旧—房屋及建物accumulateddepreciation-buildings
机（器）具及设备machineryandequipment
机（器）具
machinery
机（器）具—重估增值
machinery-revaluationincrements
累积折旧—机（器）具
accumulateddepreciation-machinery
租赁资产leasedassets
累积折旧—租赁资产accumulateddepreciation-leasedassets
租赁权益改进
leaseholdimprovements
累积折旧—租赁权益改进
accumulateddepreciation-leaseholdimprovements
未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment
未完工程
constructioninprogress
预付购置设备款prepaymentforequipment
杂项固定资产miscellaneousproperty,plant,andequipment
杂项固定资产—重估增值
miscellaneousproperty,plant,andequipment–revaluationincrements
累积折旧—杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment
递耗资产depletableassets
天然资源naturalresources
天然资源—重估增值naturalresources-revaluationincrements
累积折耗—天然资源
accumulateddepletion-naturalresources
无形资产intangibleassets
商标权
trademarks
专利权patents
特许权franchise
著作权copyright
计算机软件
computersoftwarecost
商誉goodwill
开办费organizationcosts
其它无形资产otherintangibles
递延退休金本钱
deferredpensioncosts
其它无形资产-其它
otherintangibleassets-other
其它资产otherassets
递延资产deferredassets
债券发行本钱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
prepaidpensioncost
其它递延资产otherdeferredassets
闲置资产idleassets
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,accountsandoverduereceivables
出租资产assetsleasedtoothers
出租资产—重估增值
assetsleasedtoothers-incrementalvaluefromrevaluation
累积折旧—出租资产
accumulateddepreciation-assetsleasedtoothers
存出保证金refundabledeposit
杂项资产
miscellaneousassets
受限制存款
certificateofdeposit-restricted
杂项资产—其它
miscellaneousassets-other
负债liabilities
流动负债currentliabilities
短期借款short-termborrowings（debt）
银行透支
bankoverdraft
银行借款bankloan
短期借款—业主
short-termborrowings-owners
短期借款—员工
short-termborrowings-employees
短期借款—关系人
short-termborrowings-relatedparties
短期借款—其它
short-termborrowings-other
应付短期票券short-termnotesandbillspayable
应付商业本票commercialpaperpayable
银行承兑汇票
bankacceptance
其它应付短期票券
othershort-termnotesandbillspayable
应付短期票券折价
discountonshort-termnotesandbillspayable
应付票据notespayable
应付票据—关系人notespayable-relatedparties
其它应付票据
othernotespayable
应付帐款accountspayable
应付帐款—关系人accountspayable-relatedparties
应付所得税
incometaxpayable
应付费用accruedexpenses
应付薪工accruedpayroll
应付租金
accruedrentpayable
应付利息
accruedinterestpayable
应付营业税
accruedVATpayable
应付税捐—其它accruedtaxespayable-other
其它应付费用
otheraccruedexpensespayable
其它应付款otherpayables
应付购入远汇款forwardexchangecontractpayable
应付远汇款—外币
forwardexchangecontractpayable-foreigncurrencies
买卖远汇溢价
premiumonforwardexchangecontract
应付土地房屋款
payablesonlandandbuildingpurchased
应付设备款
payablesonequipment
其它应付款—关系人otherpayables-relatedparties
应付股利
dividendpayable
应付红利
bonuspayable
应付董监事酬劳compensationpayabletodirectorsandsupervisors
其它应付款—其它
otherpayables-other
预收款项advancereceipts
预收货款
salesrevenuereceivedinadvance
预收收入
revenuereceivedinadvance
其它预收款
otheradvancereceipts
一年或一营业周期内到期长期负债
long-termliabilities-currentportion
一年或一营业周期内到期公司债
corporatebondspayable-currentportion
一年或一营业周期内到期长期借款
long-termloanspayable-currentportion
一年或一营业周期内到期长期应付票据及款项
long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle
一年或一营业周期内到期长期应付票据及款项-关系人
long-termnotesandaccountspayablestorelatedparties-currentportion
其它一年或一营业周期内到期长期负债
otherlong-termlia-bilities-currentportion
其它流动负债othercurrentliabilities
销项税额
VATreceived（oroutputtax）
暂收款
temporaryreceipts
代收款
receiptsundercustody
估计售后效劳/保固负债
estimatedwarrantyliabilities
递延所得税负债deferredincometaxliabilities
递延兑换利益
deferredforeignexchangegain
currentaccount
同业往来
currentaccountwithothers
其它流动负债-其它othercurrentliabilities-others
应付公司债corporatebondspayable
应付公司债
corporatebondspayable
应付公司债溢（折）价
premium（discount）oncorporatebondspayable
长期借款long-termloanspayable
长期银行借款
long-termloanspayable-bank
长期借款—业主long-termloanspayable-owners
长期借款—员工long-termloanspayable-employees
长期借款—关系人long-termloanspayable-relatedparties
长期借款—其它long-termloanspayable-other
长期应付票据及款项long-termnotesandaccountspayable
长期应付票据long-termnotespayable
长期应付帐款long-termaccountspay-able
长期应付租赁负债
long-termcapitalleaseliabilities
长期应付票据及款项—关系人
long-termnotesandaccountspayable-relatedparties
其它长期应付款项otherlong-termpayables
估计应付土地增值税accruedliabilitiesforlandvalueincrementtax
估计应付土地增值税
estimatedaccruedlandvalueincrementaltaxpay-able
应计退休金负债accruedpensionliabilities
其它长期负债otherlong-termliabilities
其它长期负债—其它otherlong-termliabilities-other
其它负债otherliabilities
递延负债deferredliabilities
递延收入
deferredrevenue
递延所得税负债
deferredincometaxliabilities
其它递延负债otherdeferredliabilities
存入保证金depositsreceived
存入保证金
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