会计科目中英文对照.docx

会计科目中英文对照.docx

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会计科目中英文对照

名称英　译

资产assets

流动资产currentassets

现金及约当现金cashandcashequivalents

库存现金cashonhand 

零用金/周转金pettycash/revolvingfunds 

银行存款cashinbanks 

在途现金cashintransit 

约当现金cashequivalents 

其它现金及约当现金othercashandcashequivalents 

短期投资short—terminvestment

短期投资-股票short—terminvestments—stock 

短期投资—短期票券 short—terminvestments—short—termnotesandbills 

短期投资—政府债券 short—terminvestments—governmentbonds 

短期投资—受益凭证 short—terminvestments—beneficiarycertificates 

短期投资—公司债 short-terminvestments-corporatebonds 

短期投资—其它short—terminvestments-other 

备抵短期投资跌价损失allowanceforreductionofshort—terminvestmenttomarket 

应收票据notesreceivable

应收票据贴现 discountednotesreceivable 

应收票据-关系人 notesreceivable-relatedparties 

其它应收票据 othernotesreceivable 

备抵呆帐—应收票据 allowanceforuncollectibleaccounts-notesreceivable 

应收账款accountsreceivable

应收分期账款 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 

名称英　译

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 

备抵存货跌价损失 allowanceforreductionofinventorytomarket 

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） 

改良及扩充基金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 

土地改良物landimprovements

名称英　译

土地改良物-重估增值landimprovements-revaluationincrements 

累积折旧—土地改良物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 

租赁权益改良 leaseholdimprovements 

累积折旧—租赁权益改良 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

名称英　译

开办费organizationcosts

其它无形资产otherintangibles

递延退休金成本 deferredpensioncosts 

租赁权益改良 leaseholdimprovements 

其它无形资产-其它 otherintangibleassets-other 

其它资产otherassets

递延资产deferredassets

债券发行成本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

名称英　译

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

名称英　译

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 

名称英　译

代收款 receiptsundercustody 

估计售后服务/保固负债 estimatedwarrantyliabilities 

递延所得税负债deferredincometaxliabilities 

递延兑换利益 deferredforeignexchangegain 

业主（股东）往来 owners'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

名称英　译

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 guarant