会计科目英文对照表.docx

会计科目英文对照表.docx

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会计科目英文对照表

会计科目英文对照表

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