会计科目中英文对照

1、名称资产流动资产现金及约当现金库存现金零用金 / 周转金 银行存款在途现金约当现金其它现金及约当现金短期投资短期投资股票短期投资短期票券短期投资政府债券 短期投资受益凭证短期投资公司债短期投资其它 备抵短期投资跌价损失应收票据应收票据贴现应收票据关系人其它应收票据备抵呆帐应收票据 应收账款应收分期账款应收账款关系人 备抵呆帐应收账款其它应收款应收远汇款 应收远汇款外币买卖远汇折价英译assetscurrentassetscashandcashequivalentscashonhandpettycash/revolvingfundscashinbankscashintransitcashequi

2、valentsothercashandcashequivalentsshort-terminvestmentshort-terminvestments-stockshort-terminvestments-short-termnotesandbillsshort-terminvestments-governmentbondsshort-terminvestments-beneficiarycertificatesshort-terminvestments-corporatebondsshort-terminvestments-otherallowanceforreductionofshort-

3、terminvestmenttomarketnotesreceivablediscountednotesreceivablenotesreceivable-relatedpartiesothernotesreceivableallowanceforuncollectibleaccounts-notesreceivableaccountsreceivableinstallmentaccountsreceivableaccountsreceivable-relatedpartiesallowanceforuncollectibleaccounts-accountsreceivableotherre

4、ceivablesforwardexchangecontractreceivableforwardexchangecontractreceivable-foreigncurrenciesdiscountonforwardex-changecontract最新范本,供参考！名称 应收收益 应收退税款 其它应收款关系人 其它应收款其它 备抵呆帐其它应收款 存货 商品存货 寄销商品 在途商品 备抵存货跌价损失 制成品 寄销制成品 副产品 在制品 委外加工 原料 物料 在途原物料 备抵存货跌价损失 预付费用 预付薪资 预付租金 预付保险费 用品盘存 预付所得税 其它预付费用 预付款项 预付货款 其它预

5、付款项 其它流动资产英译earnedrevenuereceivableincometaxrefundreceivableotherreceivables-relatedpartiesotherreceivables-otherallowanceforuncollectibleaccounts-otherreceivablesinventoriesmerchandiseinventoryconsignedgoodsgoodsintransitallowanceforreductionofinventorytomarketfinishedgoodsconsignedfinishedgoodsby-

6、productsworkinprocessworkinprocess-outsourcedrawmaterialssuppliesmaterialsandsuppliesintransitallowanceforreductionofinventorytomarketprepaidexpensesprepaidpayrollprepaidrentsprepaidinsuranceofficesuppliesprepaidincometaxotherprepaidexpensesprepaymentsprepaymentforpurchasesotherprepaymentsothercurre

7、ntassets名称进项税额留抵税额暂付款代付款员工借支存出保证金受限制存款递延所得税资产递延兑换损失业主 （股东 ）往来同业往来其它流动资产其它基金及长期投资基金偿债基金改良及扩充基金意外损失准备基金退休基金其它基金长期投资长期股权投资长期债券投资长期不动产投资人寿保险现金解约价值其它长期投资备抵长期投资跌价损失固定资产土地土地重估增值土地改良物英译VATpaid(orinputtax)excessVATpaid(oroverpaidVAT)temporarypaymentspaymentonbehalfofothersadvancestoemployeesrefundabledeposit

8、scertificateofdeposit-restricteddeferredincometaxassetsdeferredforeignexchangelossesowners'(stockholders')currentaccountcurrentaccountwithothersothercurrentassets-otherfundsandlong-terminvestmentsfundsredemptionfund(orsinkingfund)fundforimprovementandexpansioncontingencyfundpensionfundotherf

9、undslong-terminvestmentslong-termequityinvestmentslong-termbondinvestmentslong-termrealestatein-vestmentscashsurrendervalueoflifeinsuranceotherlong-terminvestmentsallowanceforexcessofcostovermarketvalueoflong-terminvestmentsproperty,plant,andequipmentlandland-revaluationincrementslandimprovements名称英

10、 译土地改良物重估增值land improvements - revaluation increments累积折旧土地改良物 房屋及建物 房屋及建物重估增值 累积折旧房屋及建物accumulated depreciation - land improvementsbuildingsbuildings -revaluation incrementsaccumulated depreciation - buildings机（器）具及设备机（器）具机（器）具重估增值累积折旧机（器）具租赁资产machinery and equipmentmachinerymachinery - revaluation

11、 increments accumulated depreciation - machinery 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prepaymentfore

12、quipment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 天然资源 天然资源重估增值 累积折耗天然资源 无形资产 商标权 专利权 特许权 著作权 计算机软件 商誉depletableassetsnaturalresourcesnaturalreso

13、urces-revaluationincrementsaccumulateddepletion-naturalresourcesintangibleassetstrademarkspatentsfranchisecopyrightcomputersoftwarecostgoodwill名称开办费其它无形资产递延退休金成本租赁权益改良其它无形资产 -其它其它资产递延资产债券发行成本长期预付租金长期预付保险费递延所得税资产预付退休金其它递延资产闲置资产英译organization costsother intangiblesdeferred pension costsleasehold impro

14、vementsother intangible assets - otherother assetsdeferred assetsdeferred bond issuance costs long-term prepaid rent long-term prepaid insurance deferred income tax assets prepaid pension cost other deferred assets idle assets长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables长期应收票据long-termn

15、otesreceivable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assets leased to oth

16、ers出租资产一重估增值累积折旧出租资产存出保证金杂项资产assetsleasedtoothers-incrementalvaluefromrevaluationaccumulateddepreciation-assetsleasedtoothersrefundabledepositmiscellaneousassets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

17、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

18、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accruedVATpayabl

19、e应付税捐其它accruedtaxespayable-other其它应付费用otheraccruedexpensespayable其它应付款otherpayables名称 应付购入远汇款 应付远汇款外币 买卖远汇溢价 应付土地房屋款 应付设备款 其它应付款关系人 应付股利 应付红利 应付董监事酬劳 其它应付款其它 预收款项 预收货款英译forwardexchangecontractpayableforwardexchangecontractpayable-foreigncurrenciespremiumonforwardexchangecontractpayablesonlandandbuil

20、dingpurchasedpayablesonequipmentotherpayables-relatedpartiesdividendpayablebonuspayablecompensationpayabletodirectorsandsupervisorsotherpayables-otheradvancereceiptssalesrevenuereceivedinadvance其它预收款other advance receipts预收收入revenuereceivedinadvance一年或一营业周期内到期长期负债long-termliabilities-currentportion一

21、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otherlon

22、g-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receipts under custody估计售后服务/ 保固负债estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain（股东 ）往来owners' current account同业往来current

23、 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 payable长期借款long-term 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long-term loans paya

24、ble - employees长期借款关系人long-term loans payable - related parties长期借款其它long-term loans payable - other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able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long-term notes and accounts payable -

25、 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 tax pay-able应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债其它other long-term liabilities - other其它负债other liabilities递延

26、负债deferred liabilities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guaranteedepositreceived杂项负债miscellaneousliabilities杂项负债其它miscellaneousliabilities-other业主权益owners'equity资本（或股本）capital普通股股本capital-commonstock特别股股本capital-pref

27、erredstock预收股本capitalcollectedinadvance待分配股票股利stockdividendstobedistributed资本capital资本公积additionalpaid-incapital股票溢价paid-incapitalinexcessofpar普通股股票溢价paid-incapitalinexcessofpar-commonstock特别股股票溢价paid-incapitalinexcessofpar-preferredstock资产重估增值准备capitalsurplusfromassetsrevaluation处分资产溢价公积capitalsurp

28、lusfromgainondisposalofassets合并公积capitalsurplusfrombusinesscombination受赠公积donatedsurplus其它资本公积otheradditionalpaid-incapital权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod资本公积库藏股票交易additionalpaid-incapital-treasurystocktrans-actions保留盈余(或累积亏损)retainedearnings(accumulateddeficit)法定盈

29、余公积legalreserve特别盈余公积specialreserve名称意外损失准备改良扩充准备偿债准备其它特别盈余公积英译contingencyreserveimprovementandexpansionreservespecialreserveforredemptionofliabilitiesotherspecialreserve未分配盈余(或累积亏损)retainedearnings-unappropriated(oraccumulateddeficit)累积盈亏前期损益调整本期损益权益调整accumulatedprofitorlosspriorperiodadjustmentsne

30、tincomeorlossforcurrentperiodequityadjustments长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments累积换算调整数cumulativetranslationadjustment未认列为退休金成本之净损失库藏股少数股权营业收入销货收入分期付款销货收入销货退回销货折让劳务收入业务收入其它营业收入其它营业收入其它营业成本销货成本分期付款销货成本进货进货费用netlossnotrecognizedaspensioncoststreasurystockminori

31、tyinterestoperatingrevenuesalesrevenueinstallmentsalesrevenuesalesreturnsalesallowancesservicerevenueagencyrevenueotheroperatingrevenueotheroperatingrevenue-otheroperatingcostscostofgoodssoldinstallmentcostofgoodssoldpurchasespurchaseexpenses名称英译进货退出purchasereturns进货折让chargesonpurchasedmerchandise进料

32、materialspurchased进料费用chargesonpurchasedmaterial进料退出materialpurchasereturns进料折让materialpurchaseallowances直接人工directlabor制造费用manufacturingoverhead间接人工indirectlabor租金支出rentexpense,rent折旧depreciationexpense各项耗竭及摊提variousamortization伙食费meal(expenses)职工福利employeebenefits/welfare训练费training(expense)间接材料in

33、directmaterials其它制造费用othermanufacturingexpenses劳务成本制ervicecosts劳务成本servicecosts业务成本agencycosts其它营业成本otheroperatingcosts其它营业成本-其它otheroperatingcosts-other营业费用operatingexpenses推销费用sellingexpenses薪资支出payrollexpense租金支出rentexpense,rent折旧depreciationexpense各项耗竭及摊提variousamortization伙食费meal(expenses)职工福利e

34、mployeebenefits/welfare名称英译佣金支出commission(expense)训练费training(expense)其它推销费用othersellingexpenses管理及总务费用general&administrativeexpenses薪资支出payrollexpense租金支出rentexpense,rent呆帐损失lossonuncollectibleaccounts折旧depreciationexpense各项耗竭及摊提variousamortization外销损失lossonexportsales伙食费meal(expenses)职工福利emplo

35、yeebenefits/welfare研究发展费用researchanddevelopmentexpense佣金支出commission(expense)训练费training(expense)劳务费professionalservicefees其它管理及总务费用othergeneralandadministrativeexpenses研究发展费用researchanddevelopmentexpenses薪资支出payrollexpense租金支出rentexpense,rent文具用品officesupplies旅费travellingexpense,travel、"vfH运费s

36、hippingexpenses,freight邮电费postage(expenses)修缮费repair(s)andmaintenance(expense)水电瓦斯费utilities(expense)保险费insurance(expense)交际费entertainment(expense)税捐taxes折旧depreciationexpense名称各项耗竭及摊提伙食费职工福利训练费其它研究发展费用营业外收入及费用营业外收入利息收入投资收益权益法认列之投资收益股利收入短期投资市价回升利益兑换利益处分投资收益处分资产溢价收入其它营业外收入捐赠收入租金收入佣金收入出售下脚及废料收入存货盘盈存货跌价回升利益坏帐转回利益其它营业外收入-其它营业外费用利息费用投资损失权益法认列之投资损失短期投资未实现跌价损失兑换损失英译variousamortizationmeal(expenses)employeebenefits/welfaretraining(expense)otherresearchanddevelopmentexpensesnon-operatingrevenueandexpen