会计科目中英文对照汇编

1、资产assets流动资产curre nt assets现金及约当现金cash and cash equivale nts库存现金cash on hand零用金/周转金petty cash/revo Iving funds银行存款cash in banks在途现金cash in tran sit约当现金cash equivale nts其它现金及约当现金other cash and cash equivale nts短期投资short-term inv estme nt短期投资一股票short-term inv estme nts - stock短期投资一短期票券short-term in ve

2、stme nts - short-term no tes and bills短期投资一政府债券short-term in vestme nts - gover nment bonds短期投资一受益凭证short-term investments - beneficiary certificates短期投资一公司债short-term inv estme nts - corporate bonds短期投资一其它short-term inv estme nts - other备抵短期投资跌价损失allowa nee for reduct ion of short-term in vestme nt

3、 to market应收票据no tes receivable应收票据贴现disco un ted no tes receivable应收票据关系人no tes receivable - related parties其它应收票据other no tes receivable备抵呆帐一应收票据allowanee for uncollectible accounts- notes receivable应收账款acco unts receivable应收分期账款in stallme nt acco unts receivable应收账款关系人acco unts receivable - relat

4、ed parties备抵呆帐 应收账款allowa nee for un collectible acco unts - acco unts receivable其它应收款other receivables应收远汇款forward excha nge con tract receivable应收远汇款一外币forward excha nge con tract receivable - foreig n curre ncies买卖远汇折价disco unt on forward ex-cha nge con tract名称英译应收收益earned reve nue receivable应收退税

5、款in come tax refund receivable其它应收款一关系人other receivables - related parties其它应收款一其它other receivables - other备抵呆帐其它应收款allowa nee for un collectible acco unts - other receivables存货inven tories商品存货mercha ndise inven tory寄销商品con sig ned goods在途商品goods in tran sit备抵存货跌价损失allowa nee for reducti on of inven

6、 tory to market制成品fini shed goods寄销制成品con sig ned fini shed 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allowa nee for reducti on of inven tory to market预付费用prepaid expe nses预付薪资prepaid payroll预付租金prepaid

7、 rents预付保险费prepaid in sura nee用品盘存office supplies预付所得税prepaid in come tax其它预付费用other prepaid expe nses预付款项prepayme nts预付货款prepayme nt for purchases其它预付款项other prepayme nts其它流动资产other curre nt assets名称英译进项税额VAT paid ( or in put tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payme nts代付款payme n

8、t on behalf of others员工借支adva nces to employees存出保证金refun dable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred in come tax assets递延兑换损失deferred foreig n excha nge losses业主（股东）往来own ers'(stockholders') curre nt acco unt同业往来curre nt acco unt with others其它流动资产一其它other curre nt as

9、sets - other基金及长期投资funds and Ion g-term inv estme nts基金fun ds偿债基金redempti on fund (or sinking fund)改良及扩充基金fund for improveme nt and expa nsion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Ion g-term inv estme nts长期股权投资Ion g-term equity inv estme nts长期债券投资Ion g-term bond inv estme nts长期不

10、动产投资Ion g-term real estate in-vestme nts人寿保险现金解约价值cash surre nder value of life in sura nee其它长期投资other Ion g-term inv estme nts备抵长期投资跌价损失allowa nee for excess of cost over market value of Ion g-termin vestme nts固定资产property , pla nt, and equipme nt土地land土地一重估增值land - revaluati on in creme nts土地改良物la

11、nd improveme nts名称英译土地改良物一重估增值land improveme nts - revaluati on in creme nts累积折旧一土地改良物accumulated depreciati on - la nd improveme nts房屋及建物build ings房屋及建物一重估增值buildi ngs -revaluati on in creme nts累积折旧一房屋及建物accumulated depreciati on - buildi ngs机（器）具及设备mach inery and equipme nt机（器）具mach inery机（器）具一重估增

12、值machi nery - revaluati on in creme nts累积折旧一机（器）具accumulated depreciatio n - mach inery租赁资产leased assets累积折旧一租赁资产accumulated depreciati on - leased assets租赁权益改良leasehold improveme nts累积折旧一租赁权益改良 accumulated depreciati on - leasehold improveme nts 未完工程及预付购置设备款 con structi on in progress and prepayme

13、nts for equipme nt未完工程con struct ion in progress预付购置设备款prepayme nt for equipme nt杂项固定资产miscella neous property, pla nt, and equipme nt杂项固定资产一重估增值miscella neous property, pla nt, and equipme nt- revaluati onin creme nts累积折旧一杂项固定资产 accumulated depreciation - miscellaneous property,plant, andequipme nt

14、递耗资产depletable assets天然资源n atural resources天然资源一重估增值n atural resources -revaluati on in creme nts累积折耗一天然资源accumulated depletio n - n atural resources无形资产intan gible assets商标权trademarks专利权pate nts特许权fran chise著作权copyright计算机软件computer software cost、* 、/ 商誉goodwill名称英译开办费orga ni zati on costs其它无形资产oth

15、er intan gibles递延退休金成本deferred pension costs租赁权益改良leasehold improveme nts其它无形资产-其它other intan gible assets - other其它资产other assets递延资产deferred assets债券发行成本deferred bond issua nee costs长期预付租金Ion g-term prepaid rent长期预付保险费Ion g-term prepaid in sura nee递延所得税资产deferred in come tax assets预付退休金prepaid pen

16、sion cost闲置资产idle assets长期应收票据及款项与催收帐款Ion g-term no tes , acco unts and overdue receivables长期应收票据Ion g-term no tes receivable长期应收帐款Ion g-term acco unts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人Ion g-term no tes, acco unts and overdue receivables- related parties其它长期应收款项other lon g-term rec

17、eivablesacco unts备抵呆帐-长期应收票据及款项与催收帐款allowanee for uncollectibleaccounts - Iong-term notes,and overdue receivables出租资产assets leased to others出租资产一重估增值assets leased to others - in creme ntal value from revaluati on累积折旧一出租资产accumulated depreciati on - assets leased to others存出保证金refun dable deposit杂项资产

18、名称受限制存款杂项资产一其它负债miscella neous assets英译certificate of deposit - restricted miscella neous assets - other liabilities流动负债curre nt liabilities短期借款short-term borrow in gs(debt)银行透支bank overdraft银行借款bank loa n短期借款一业主short-term borrow ings - owners短期借款一员工short-term borrow ings - employees短期借款一关系人short-te

19、rm borrow in gs- related parties短期借款一其它short-term borrow ings - other应付短期票券short-term no tes and bills payable应付商业本票commercial paper payable银行承兑汇票bank accepta nee其它应付短期票券other short-term no tes and bills payable应付短期票券折价disco unt on short-term no tes and bills payable应付票据no tes payable应付票据一关系人no tes

20、payable - related parties其它应付票据other no tes payable应付帐款acco unts payable应付帐款一关系人acco unts payable - related parties应付所得税in come tax payable应付费用accrued expe nses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued in terest payable应付营业税accrued VAT payable应付税捐一其它accrued taxes payable- other其它应付费用oth

21、er accrued expe nses payable其它应付款other payables名称英译应付购入远汇款forward excha nge con tract payable应付远汇款一外币forward excha nge con tract payable - foreig n curre ncies买卖远汇溢价premium on forward excha nge con tract应付土地房屋款payables on land and build ing purchased应付设备款payables on equipme nt其它应付款一关系人other payables

22、 - related parties应付股利divide nd payable应付红利bonus payable应付董监事酬劳compe nsati on payable to directors and supervisors其它应付款一其它other payables - other预收款项adva nee receipts预收货款sales reve nue received in adva nee预收收入reve nue received in adva nee其它预收款other adva nee receipts一年或一营业周期内到期长期负债Ion g-term liabiliti

23、es -curre nt portion一年或一营业周期内到期公司债corporate bonds payable - curre nt porti on一年或一营业周期内到期长期借款Ion g-term loa ns payable - curre nt porti on一年或一营业周期内到期长期应付票据及款项Ion g-term no tes and acco unts payable due with in one year or oneoperati ng cycle一年或一营业周期内到期长期应付票据及款项-关系人Iong-term notes and accounts payable

24、s to related parties - currentporti on其它一年或一营业周期内到期长期负债other Iong-term lia- bilities - current portion其它流动负债other curre nt liabilities销项税额VAT received(or output tax)暂收款temporary receipts名称英译代收款receipts un der custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred in come tax liabilities递延兑换

25、利益deferred foreig n excha nge gain业主（股东）往来own ers' curre nt acco unt同业往来curre nt acco unt with others其它流动负债-其它other curre nt 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(disco unt) on corporate bonds payable长期借款Ion g-term loa ns payable长期银行借款Ion g

26、-term loa ns payable - bank长期借款一业主Ion g-term loa ns payable - owners长期借款一员工Ion g-term loa ns payable - employees长期借款一关系人Ion g-term loa ns payable - related parties长期借款一其它Ion g-term loa ns payable - other长期应付票据及款项Ion g-term no tes and acco unts payable长期应付票据Ion g-term no tes payable长期应付帐款Ion g-term a

27、cco unts pay-able长期应付租赁负债Ion g-term capital lease liabilities长期应付票据及款项-关系人Ion g-term no tes and acco unts payable - related parties其它长期应付款项other Ion g-term payables估计应付土地增值税accrued liabilities for land value in creme nt tax估计应付土地增值税estimated accrued land value in creme ntal tax pay-able应计退休金负债accrue

28、d pension liabilities其它长期负债other lon g-term liabilities其它长期负债一其它other lon g-term liabilities- other其它负债other liabilities递延负债deferred liabilities名称英译递延收入deferred reve nue递延所得税负债deferred in come tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guara ntee deposit received杂项负债mi

29、scella neous liabilities杂项负债一其它miscellaneous liabilities - other业主权益own ers' equity资本（或股本）capital普通股股本capital - com mon stock特别股股本capital - preferred stock预收股本capital collected in adva nee待分配股票股利stock divide nds to be distributed资本capital资本公积additi onal paid-i n capital股票溢价paid-i n capital in ex

30、cess of par普通股股票溢价paid-i n capital in excess of par- com mon stock特别股股票溢价paid-i n capital in excess of par- preferred stock资产重估增值准备capital surplus from assets revaluati on处分资产溢价公积capital surplus from gain on disposal of assets合并公积capital surplus from bus in ess comb in ati on受赠公积don ated surplus其它资本

31、公积other additi onal paid-i n capital权益法长期股权投资资本公积additi onal paid-i n capital from in vestee un der equity method资本公积一库藏股票交易additi onal paid-i n capital - treasury stock tran s-act ions保留盈余（或累积亏损）retained earnings (accumulated deficit)法定盈余公积legal reserve特别盈余公积special reserve名称英译意外损失准备contingency res

32、erve改良扩充准备improveme nt and expa nsion reserve偿债准备special reserve for redemption of liabilities其它特别盈余公积other special reserve未分配盈余(或累积亏损)retained earnings-unappropriated (or accumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustme nts本期损益net in come or loss for curre nt period权益调整

33、equity adjustme nts长期股权投资未实现跌价损失un realized loss on market value decli ne of Ion g-term equityin vestme nts累积换算调整数cumulative tran slati on adjustme nt未认列为退休金成本之净损失net loss not recog ni zed as pension costs库藏股treasury stock少数股权min ority in terest营业收入operat ing reve nue销货收入sales reve nue分期付款销货收入in sta

34、llme nt sales reve nue销货退回sales retur n销货折让sales allowa nces劳务收入service reve nue业务收入age ncy reve nue其它营业收入other operat ing reve nue其它营业收入一其它other operati ng reve nue- other营业成本operati ng costs销货成本cost of goods sold分期付款销货成本in stallme nt cost of goods sold进货purchases进货费用purchase expe nses名称英译进货退出purch

35、ase retur ns进货折让charges on purchased mercha ndise进料materials purchased进料费用charges on purchased material进料退出material purchase retur ns进料折让material purchase allowa nces直接人工direct labor制造费用manu facturi ng overhead间接人工in direct labor租金支出rent expe nse, re nt折旧depreciatio n expe nse各项耗竭及摊提various amortiza

36、ti on伙食费meal (expe nses)职工福利employee ben efits/welfare训练费training (expe nse)间接材料in direct materials其它制造费用other manu facturi ng expe nses劳务成本制ervice costs劳务成本service costs业务成本age ncy costs其它营业成本other operati ng costs其它营业成本-其它other operat ing costs-other营业费用operat ing expe nses推销费用selli ng expe nses新资

37、支出payroll expe nse租金支出rent expe nse, re nt折旧depreciatio n expe nse各项耗竭及摊提various amortizati on伙食费meal (expe nses)职工福利employee ben efits/welfare名称英译佣金支出commissi on (expe nse)训练费training (expe nse)其它推销费用other sell ing expe nses管理及总务费用gen eral & admi nistrative expe nses新资支出payroll expe nse租金支出rent

38、 expe nse, re nt呆帐损失loss on un collectible acco unts折旧depreciatio n expe nse各项耗竭及摊提various amortizati on外销损失loss on export sales伙食费meal (expe nses)职工福利employee ben efits/welfare研究发展费用research and developme nt expe nse佣金支出commissi on (expe nse)训练费training (expe nse)劳务费professi onal service fees其它管理及总

39、务费用other gen eral and adm ini strative expe nses研究发展费用research and developme nt expe nses新资支出payroll expe nse租金支出rent expe nse, re nt文具用品office supplies旅费travelli ng expe nse, travel运费shipp ing expe nses, freight邮电费postage (expe nses)修缮费repair(s) and maintenance (expe nse)水电瓦斯费utilities (expe nse)保险

40、费in sura nee (expe nse)交际费en terta inment (expe nse)税捐taxes折旧depreciatio n expe nse名称英译各项耗竭及摊提various amortizati on伙食费meal (expe nses)职工福利employee ben efits/welfare训练费training (expe nse)其它研究发展费用other research and developme nt expe nses营业外收入及费用non-operati ng reve nue and expe nses, other in come(expe nse)营业外收入non-operati ng reve nue利息收入in terest reve nue/in come投资收益inv estme nt in come权益法认列之投资收益in vestme nt in come recog ni zed un der equity method股利收入divide nds in come短期投资市价回升利益gain on market price rec