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注会考试英语附加题审计会计word精品文档36页
词汇中英对照
一、资产assets
1、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-terminvestments
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
2、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
3、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
二、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