会计科目中英文对照.docx

1、会计科目中英文对照名称 英译 资产 assets 流动资产 current assets 现金及约当现金 cash and cash equivalents 库存现金 cash on hand 零用金/周转金 petty cash/revolving funds 银行存款 cash in banks 在途现金 cash in transit 约当现金 cash equivalents 其它现金及约当现金 other cash and cash equivalents 短期投资 shortterm investment短期投资-股票 shortterm investments stock 短期投

2、资短期票券 shortterm investments shortterm notes and bills 短期投资政府债券 shortterm investments government bonds 短期投资受益凭证 shortterm investments beneficiary certificates 短期投资公司债 short-term investments - corporate bonds 短期投资其它 shortterm investments - other 备抵短期投资跌价损失 allowance for reduction of shortterm investme

3、nt to market 应收票据 notes receivable 应收票据贴现 discounted notes receivable 应收票据-关系人 notes receivable - related parties 其它应收票据 other notes receivable 备抵呆帐应收票据 allowance for uncollectible accounts- notes receivable 应收账款 accounts receivable 应收分期账款 installment accounts receivable 应收账款-关系人 accounts receivable

4、 - related parties 备抵呆帐应收账款 allowance for uncollectible accounts accounts receivable 其它应收款 other receivables 应收远汇款 forward exchange contract receivable应收远汇款外币 forward exchange contract receivable foreign currencies 买卖远汇折价 discount on forward exchange contract名称 英译 应收收益 earned revenue receivable 应收退税

5、款 income tax refund receivable 其它应收款关系人 other receivables - related parties 其它应收款其它 other receivables other 备抵呆帐-其它应收款 allowance for uncollectible accounts - other receivables 存货 inventories 商品存货 merchandise inventory 寄销商品 consigned goods 在途商品 goods in transit 备抵存货跌价损失 allowance for reduction of inv

6、entory to market 制成品 finished goods 寄销制成品 consigned finished goods 副产品 by-products 在制品 work in process 委外加工 work in process - outsourced 原料 raw materials 物料 supplies 在途原物料 materials and supplies in transit 备抵存货跌价损失 allowance for reduction of inventory to market 预付费用 prepaid expenses 预付薪资 prepaid pay

7、roll 预付租金 prepaid rents 预付保险费 prepaid insurance 用品盘存 office supplies 预付所得税 prepaid income tax 其它预付费用 other prepaid expenses 预付款项 prepayments 预付货款 prepayment for purchases 其它预付款项 other prepayments其它流动资产 other current assets名称 英译进项税额 VAT paid （ or input tax） 留抵税额 excess VAT paid （or overpaid VAT) 暂付款

8、temporary payments 代付款 payment on behalf of others 员工借支 advances to employees 存出保证金 refundable deposits 受限制存款 certificate of depositrestricted 递延所得税资产 deferred income tax assets 递延兑换损失 deferred foreign exchange losses 业主（股东）往来 owners(stockholders） current account 同业往来 current account with others 其它流

9、动资产其它 other current assets other 基金及长期投资 funds and long-term investments 基金 funds 偿债基金 redemption fund （or sinking fund） 改良及扩充基金 fund for improvement and expansion 意外损失准备基金 contingency fund 退休基金 pension fund 其它基金 other funds 长期投资 long-term investments 长期股权投资 longterm equity investments 长期债券投资 long-t

10、erm bond investments 长期不动产投资 long-term real estate investments 人寿保险现金解约价值 cash surrender value of life insurance 其它长期投资 other longterm investments 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 固定资产 property ， plant, and equipment 土地 land 土地-重估增值 land - revaluatio

11、n increments 土地改良物 land improvements名称 英译土地改良物-重估增值 land improvements - revaluation increments 累积折旧土地改良物 accumulated depreciation land improvements房屋及建物 buildings 房屋及建物重估增值 buildings revaluation increments 累积折旧房屋及建物 accumulated depreciation buildings 机(器)具及设备 machinery and equipment 机（器）具 machinery

12、机(器)具重估增值 machinery revaluation increments 累积折旧机(器）具 accumulated depreciation - machinery 租赁资产 leased assets 累积折旧租赁资产 accumulated depreciation leased assets 租赁权益改良 leasehold improvements 累积折旧租赁权益改良 accumulated depreciation leasehold improvements 未完工程及预付购置设备款 construction in progress and prepayments

13、for equipment 未完工程 construction in progress 预付购置设备款 prepayment for equipment 杂项固定资产 miscellaneous property， plant， and equipment 杂项固定资产-重估增值 miscellaneous property， plant， and equipment revaluation increments 累积折旧杂项固定资产 accumulated depreciation miscellaneous property， plant， and equipment 递耗资产 deple

14、table assets 天然资源 natural resources 天然资源重估增值 natural resources -revaluation increments 累积折耗天然资源 accumulated depletion - natural resources 无形资产 intangible assets 商标权 trademarks 专利权 patents 特许权 franchise 著作权 copyright 计算机软件 computer software cost 商誉 goodwill名称 英译开办费 organization costs 其它无形资产 other int

15、angibles 递延退休金成本 deferred pension costs租赁权益改良 leasehold improvements 其它无形资产-其它 other intangible assets - other 其它资产 other assets 递延资产 deferred assets 债券发行成本 deferred bond issuance costs 长期预付租金 long-term prepaid rent 长期预付保险费 long-term prepaid insurance 递延所得税资产 deferred income tax assets 预付退休金 prepaid

16、 pension cost 其它递延资产 other deferred assets 闲置资产 idle assets 长期应收票据及款项与催收帐款 long-term notes ， accounts and overdue receivables 长期应收票据 long-term notes receivable 长期应收帐款 longterm accounts receivable 催收帐款 overdue receivables 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 pa

17、rties 其它长期应收款项 other long-term receivables 备抵呆帐长期应收票据及款项与催收帐款 allowance for uncollectible accounts longterm notes， accounts and overdue receivables出租资产 assets leased to others 出租资产重估增值 assets leased to others - incremental value from revaluation 累积折旧出租资产 accumulated depreciation assets leased to oth

18、ers 存出保证金 refundable deposit 杂项资产 miscellaneous assets名称 英译受限制存款 certificate of deposit restricted 杂项资产其它 miscellaneous assets - other 负债 liabilities 流动负债 current liabilities 短期借款 shortterm borrowings（debt） 银行透支 bank overdraft 银行借款 bank loan 短期借款-业主 short-term borrowings - owners 短期借款员工 short-term b

19、orrowings - employees 短期借款关系人 shortterm borrowings- related parties 短期借款-其它 shortterm borrowings - other 应付短期票券 short-term notes and bills payable 应付商业本票 commercial paper payable 银行承兑汇票 bank acceptance 其它应付短期票券 other shortterm notes and bills payable 应付短期票券折价 discount on short-term notes and bills p

20、ayable 应付票据 notes payable 应付票据关系人 notes payable related parties 其它应付票据 other notes payable 应付帐款 accounts payable 应付帐款关系人 accounts payable related parties 应付所得税 income tax payable 应付费用 accrued expenses 应付薪工 accrued payroll 应付租金 accrued rent payable 应付利息 accrued interest payable 应付营业税 accrued VAT paya

21、ble 应付税捐其它 accrued taxes payable- other 其它应付费用 other accrued expenses payable 其它应付款 other payables名称 英译应付购入远汇款 forward exchange contract payable 应付远汇款外币 forward exchange contract payable foreign currencies 买卖远汇溢价 premium on forward exchange contract应付土地房屋款 payables on land and building purchased 应付设

22、备款 payables on equipment 其它应付款关系人 other payables - related parties 应付股利 dividend payable 应付红利 bonus payable 应付董监事酬劳 compensation payable to directors and supervisors 其它应付款其它 other payables other 预收款项 advance receipts 预收货款 sales revenue received in advance 预收收入 revenue received in advance 其它预收款 other

23、 advance receipts 一年或一营业周期内到期长期负债 longterm liabilities current portion一年或一营业周期内到期公司债corporate bonds payable - current portion 一年或一营业周期内到期长期借款 long-term loans payable current portion 一年或一营业周期内到期长期应付票据及款项 longterm notes and accounts payable due within one year or one operating cycle 一年或一营业周期内到期长期应付票据及

24、款项关系人 longterm notes and accounts payables to related parties current portion 其它一年或一营业周期内到期长期负债 other long-term lia bilities current portion 其它流动负债 other current liabilities 销项税额 VAT received(or output tax) 暂收款 temporary receipts名称 英译代收款 receipts under custody 估计售后服务/保固负债estimated warranty liabiliti

25、es 递延所得税负债 deferred income tax liabilities 递延兑换利益 deferred foreign exchange gain业主(股东)往来 owners current account 同业往来 current account with others 其它流动负债-其它 other current liabilities - others 应付公司债 corporate bonds payable 应付公司债 corporate bonds payable 应付公司债溢（折）价 premium（discount） on corporate bonds pa

26、yable 长期借款 longterm loans payable 长期银行借款 long-term loans payable bank 长期借款业主 long-term loans payable owners 长期借款-员工 longterm loans payable employees 长期借款关系人 longterm loans payable related parties 长期借款其它 longterm loans payable - other 长期应付票据及款项 longterm notes and accounts payable 长期应付票据 long-term not

27、es payable 长期应付帐款 longterm accounts payable 长期应付租赁负债 long-term capital lease liabilities 长期应付票据及款项关系人 longterm notes and accounts payable related parties 其它长期应付款项 other long-term payables 估计应付土地增值税 accrued liabilities for land value increment tax 估计应付土地增值税 estimated accrued land value incremental ta

28、x payable 应计退休金负债 accrued pension liabilities 其它长期负债 other longterm liabilities 其它长期负债-其它 other long-term liabilities - other 其它负债 other liabilities 递延负债 deferred liabilities名称 英译递延收入 deferred revenue 递延所得税负债 deferred income tax liabilities 其它递延负债 other deferred liabilities 存入保证金 deposits received 存入保证金 guarant