试谈银行资产负债表中英文对照.docx

试谈银行资产负债表中英文对照.docx

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试谈银行资产负债表中英文对照

银行资产负债表中英文对照

1资产assets

11~12流动资产currentassets

111现金及约当现金cashandcashequivalents

1111库存现金cashonhand

1112零用金/周转金pettycash/revolvingfunds

1113银行存款cashinbanks

1116在途现金cashintransit

1117约当现金cashequivalents

1118其它现金及约当现金othercashandcashequivalents

112短期投资short-terminvestment

1121短期投资-股票short-terminvestments-stock

1122短期投资-短期票券short-terminvestments-short-termnotesandbills

1123短期投资-政府债券short-terminvestments-governmentbonds

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allowanceforreductionofinventorytomarket

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,andequipment

1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements

1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment

16递耗资产depletableassets

161递耗资产depletableassets

1611天然资源naturalresources

1618天然资源-重估增值naturalresources-revaluationincrements

1619累积折耗-天然资源accumulateddepletion-naturalresources

17无形资产intangibleassets

171商标权trademarks

1711商标权trademarks

172专利权patents

1721专利权patents

173特许权franchise

1731特许权franchise

174著作权copyright

1741著作权copyright

175计算机软件computersoftware

1751计算机软件computersoftwarecost

176商誉goodwill

1761商誉goodwill

177开办费organizationcosts

1771开办费organizationcosts

178其它无形资产otherintangibles

1781递延退休金成本deferredpensioncosts

1782租赁权益改良leaseholdimprovements

1788其它无形资产-其它otherintangibleassets-other

18其它资产otherassets

181递延资产deferredassets

1811债券发行成本deferredbondissuancecosts

1812长期预付租金long-termprepaidrent

1813长期预付保险费long-termprepaidinsurance

1814递延所得税资产deferredincometaxassets

1815预付退休金prepaidpensioncost

1818其它递延资产otherdeferredassets

182闲置资产idleassets

1821闲置资产idleassets

184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables

1841长期应收票据long-termnotesreceivable

1842长期应收帐款long-termaccountsreceivable

1843催收帐款overduereceivables

1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties

1848其它长期应收款项otherlong-termreceivables

1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables

185出租资产assetsleasedtoothers

1851出租资产assetsleasedtoothers

1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation

1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers

186存出保证金refundabledeposit

1861存出保证金refundabledeposits

188杂项资产miscellaneousassets

1881受限制存款certificateofdeposit-restricted

1888杂项资产-其它miscellaneousassets-other

2负债liabilities

21~22流动负债currentliabilities

211短期借款short-termborrowings（debt）

2111银行透支bankoverdraft

2112银行借款bankloan

2114短期借款-业主short-termborrowings-owners

2115短期借款-员工short-termborrowings-employees

2117短期借款-关系人short-termborrowings-relatedparties

2118短期借款-其它short-termborrowings-other

212应付短期票券short-termnotesandbillspayable

2121应付商业本票commercialpaperpayable

2122银行承兑汇票bankacceptance

2128其它应付短期票券othershort-termnotesandbillspayable

2129应付短期票券折价discountonshort-termnotesandbillspayable

213应付票据notespayable

2131应付票据notespayable

2137应付票据-关系人notespayable-relatedparties

2138其它应付票据othernotespayable

214应付帐款accountspayable

2141应付帐款accountspayable

2147应付帐款-关系人accountspayable-relatedparties

216应付所得税incometaxespayable

2161应付所得税incometaxpayable

217应付费用accruedexpenses

2171应付薪工accruedpayroll

2172应付租金accruedrentpayable

2173应付利息accruedinterestpayable

2174应付营业税accruedVATpayable

2175应付税捐-其它accruedtaxespayable-other

2178其它应付费用otheraccruedexpensespayable

218~219其它应付款otherpayables

2181应付购入远汇款forwardexchangecontractpayable

2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies

2183买卖远汇溢价premiumonforwardexchangecontract

2184应付土地房屋款payablesonlandandbuildingpurchased

2185应付设备款Payablesonequipment

2187其它应付款-关系人otherpayables-relatedparties

2191应付股利dividendpayable

2192应付红利bonuspayable

2193应付董监事酬劳compensationpayabletodirectorsandsupervisors

2198其它应付款-其它otherpayables-other

226预收款项advancereceipts

2261预收货款salesrevenuereceivedinadvance

2262预收收入revenuereceivedinadvance

2268其它预收款otheradvancereceipts

227一年或一营业周期内到期长期负债long-termliabilities-currentportion

2271一年或一营业周期内到期公司债corporatebondspayable-currentportion

2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion

2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle

2277一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

2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion

228~229其它流动负债othercurrentliabilities

2281销项税额VATreceived（oroutputtax）

2283暂收款temporaryreceipts

2284代收款receiptsundercustody

2285估计售后服务/保固负债estimatedwarrantyliabilities

2291递延所得税负债deferredincometaxliabilities

2292递延兑换利益deferredforeignexchangegain

2293业主（股东）往来ownerscurrentaccount

2294同业往来currentaccountwithothers

2298其它流动负债-其它othercurrentliabilities-others

23长期负债long-termliabilities

231应付公司债corporatebondspayable

2311应付公司债corporatebondspayable

2319应付公司债溢（折）价premium（discount）oncorporatebondspayable

232长期借款long-termloanspayable

2321长期银行借款long-termloanspayable-bank

2324长期借款-业主long-termloanspayable-owners

2325长期借款-员工long-termloanspayable-employees

2327长期借款-关系人long-termloanspayable-relatedparties

2328