财务会计中国会计科目中英文对照Word格式文档下载.docx

1、1139 备抵呆帐 应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐 应收帐款 allowance for uncollec- tible accounts - accounts receivable1

2、18 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other recei

3、vables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121122 存货 inventories 1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to m

4、arket1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll1252 预付租金

5、prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments 1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128129 其它流动资产 other current assets 1281 进项税额 VAT paid （ or input tax）1282 留抵税额 excess V

6、AT paid （or overpaid VAT） 1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主（股东）往来 owners（st

7、ockholders） current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund （or sinking fund）1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension

8、 fund1318 其它基金 other funds132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowanc

9、e for excess of cost over market value of long-term investments14 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements 1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地

10、改良物 accumulated depreciation - land improvements143 房屋及建物 buildings 1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144146 机（器）具及设备 machinery and equipment 1441 机（器）具 machinery1448 机（器）具 -重估增值 machinery - revaluation incremen

11、ts1449 累积折旧 -机（器）具 accumulated depreciation - machinery151 租赁资产 leased assets 1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements 1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程

12、及预付购置设备款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and e

13、quipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets 161 递耗资产 depletable assets 1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - n

14、atural resources17 无形资产 intangible assets 171 商标权 trademarks 1711 商标权 trademarks172 专利权 patents 1721 专利权 patents173 特许权 franchise 1731 特许权 franchise174 著作权 copyright 1741 著作权 copyright175 计算机软件 computer software 1751 计算机软件 computer software cost176 商誉 goodwill 1761 商誉 goodwill177 开办费 organization co

15、sts 1771 开办费 organization costs178 其它无形资产 other intangibles 1781 递延退休金成本 deferred pension costs1782 租赁权益改良1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets 181 递延资产 deferred assets 1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepa

16、id insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets 1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts rece

17、ivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets lease

18、d to others 1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit 1861 存出保证金188 杂项资产 miscellaneous assets 1881 受限制存款 certificate of deposit - restrict

19、ed1888 杂项资产 -其它 miscellaneous assets - other 2 负债 liabilities 21 22 流动负债 current liabilities 211 短期借款 short-term borrowings（debt） 2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings

20、- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes pa

21、yable 2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able 2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable 2161 应付所得税 income tax payable217 应付费用 accrued expenses 2171 应

22、付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchan

23、ge contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payab

24、le to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts 2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities -current portion 2271 一年或一营业周期内到期公司债 corporate bonds

25、 payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion227

26、8 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228229 其它流动负债 other current liabilities 2281 销项税额 VAT received（or output tax）2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主（股东）往来 current account2294 同业往来 current account with others