会计专业术语中英文对照表

1、ACCOUNTING一、资产assets1、流动资产currentassets111 现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112 短期投资short-terminvestments1121短期投资-股票short-terminvestments-stock1122短

2、期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvest

3、menttomarket113 应收票据notesreceivable1131应收票据notesreceivable1132应收票据贝占现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐一应收票据allowanceforuncollec-tibleaccounts-notesreceivable114 应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installme

4、ntaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐一应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable118 其它应收款otherreceivables1181应收出售远?匚款forwardexchangecontractreceivable1182应收远汇款-夕卜币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-chang

5、econtract1184应收收益earnedrevenuereceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforre

6、ductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委夕卜力口工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪

7、资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128129其它流动资产othercurrentassets1281进项税额VATpaid(orinputtax)1282留抵税额excessVATpaid(oroverpaidVAT)1283暂付款temporarypayme

8、nts1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted1292递延兑换损失deferredforeignexchangelosses1293业主(股东)往来ownersstockholdersA)currentaccount1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other2、 基金及长期投资fundsandl

9、ong-terminvestments131基金funds1311偿债基金redemptionfund(orsinkingfund)1312改良及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein

10、-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资othe门ong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments3、 固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprove

11、ments1428土地改良物-重估增值landimprovements-revaluationincrements1429累积折旧-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144146机（器）具及设备machineryandequipment1441机（器）具machinery1448机（器）具

12、-重估增值machinery-revaluationincrements1449累积折旧-机（器）具accumulateddepreciation-machinery151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets152租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及

13、预付购置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment1581杂项固定资产miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累积

14、折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment16递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618天然资源-重估增值naturalresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets171商标权trademarks1711商标权trademarks17

15、2专利权patents1721专利权patents173特许权franchise1731特许权franchise174著作权copyright1741著作权copyright176商誉goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产othe门ntangibles1781递延退休金成本deferredpensioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产-其它othe门ntangibleassets-other18其它资产otherass

16、ets181递延资产deferredassets1811债券发行成本deferredbondissuancecosts1812长期预付租金long-termprepaidrent1813长期预付保险费long-termprepaidinsurance1815预付退休金prepaidpensioncost1818其它递延资产otherdeferredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables1841长期应收票据long-termnote

17、sreceivable1842长期应收帐款long-termaccountsreceivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租资产

18、assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers186存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscellaneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它m

19、iscellaneousassets-other二、负债liabilities2122流动负债currentliabilities211短期借款short-termborrowings(debt)2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-业主short-termborrowings-owners2115短期借款-员工short-termborrowings-employees2117短期借款-关系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other21

20、2应付短期票券short-termnotesandbillspayable2122银行承兑汇票bankacceptance2128其它应付短期票券othershort-termnotesandbillspayable2129应付短期票券折价discountonshort-termnotesandbillspayable213应付票据notespayable2131应付票据notespayable2137应付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214应付帐款accountspayable2141应付帐款accou

21、ntspayable2147应付帐款-关系人accountspayable-relatedparties217应付费用accruedexpenses2171应付薪工accruedpayroll2172应付租金accruedrentpayable2173应付禾1息accruedinterestpayable2174应付营业税accruedVATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218219其它应付款otherpayables2181应付购入远汇款forwardexchan

22、gecontractpayable2182应付远汇款-夕卜币forwardexchangecontractpayable-foreigncurrencies2183买卖远?匚溢价premiumonforwardexchangecontract2184应付土地房屋款payablesonlandandbuildingpurchased2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192应付红利bonuspayable2198其它应付款-其它otherpayab

23、les-other226预收款项advancereceipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion2273一年或一营

24、业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228229其它流动负债othercurrentliabilities2281销项税额VATreceived(oroutputt

25、ax)2283暂收款temporaryreceipts2284代收款receiptsundercustody2285估计售后服务/保固负债estimatedwarrantyliabilities2292递延兑换禾1益deferredforeignexchangegain2293业主(股东)往来ownerscurrentaccount2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-others23长期负债long-termliabilities231应付公司债corporatebondspayable231

26、1应付公司债corporatebondspayable2319应付公司债溢(折)价premium(discount)oncorporatebondspayable232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款-业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-termloanspayable-relatedparties2328长期借款-其它long-termloansp

27、ayable-other233长期应付票据及款项long-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspay-able2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties2338其它长期应付款项otherlong-termpayables234估计应付土地增值税accruedliabilitiesforlan

28、dvalueincrementtax2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债othe门ong-termliabilities2388其它长期负债-其它othe门ong-termliabilities-other28其它负债othe门iabilities281递延负债deferredliabilities2811递延收入deferredrevenue2818其

29、它递延负债otherdeferredliabilities286存入保证金depositsreceived2861存入保证金guaranteedepositreceived288杂项负债miscellaneousliabilities2888杂项负债-其它miscellaneousliabilities-other三、业主权益ownersequity31资本capital311资本（或股本）capital3112特别股股本capital-preferredstock3113预收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedis

30、tributed3115资本capital32资本公积additionalpaid-incapital321股票溢价paid-incapitalinexcessofpar3212特另U股股票溢价paid-incapitalinexcessofpar-preferredstock323资产重估增值准备capitalsurplusfromassetsrevaluation3231资产重估增值准备capitalsurplusfromassetsrevaluation324处分资产溢价公积capitalsurplusfromgainondisposalofassets3241处分资产溢价公积capit

31、alsurplusfromgainondisposalofassets326受赠公积donatedsurplus3261受赠公积donatedsurplus328其它资本公积otheradditionalpaid-incapital3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions33 保留盈余(或累积亏损)retainedearnings(accumulateddefici

32、t)331法定盈余公积legalreserve3311法定盈余公积legalreserve332特别盈余公积specialreserve3321意外损失准备contingencyreserve3322改良扩充准备improvementandexpansionreserve3323偿债准备specialreserveforredemptionofliabilities3328其它特别盈余公积otherspecialreserve335未分酉已盈余(或累积亏损)retainedearnings-unappropriated(oraccumulateddeficit)3351累积盈亏accumula

33、tedprofitorloss3352前期损益调整priorperiodadjustments34 权益调整equityadjustments341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累积换算调整数cumulativetranslationadjustment3421累积换算调整数cumulativetranslatio

34、nadjustments343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts35 库藏股treasurystock351库藏股treasurystock3511库藏股treasurystock36 少数股权minorityinterest361少数股权minorityinterest3611少数股权minorityinterest四、损益类4营业收入operatingrevenue41 销货收入salesrevenue411销货收入salesrev

35、enue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46 劳务U入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47 业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48 其它营业收入otheroperatin

36、grevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otheroperatingrevenue-other5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpur

37、chasedmerchandise513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(ex

38、pense)5154旅费travellingexpense,travel5155运费shippingexpenses,freight5156邮电费postage(expenses)5157修缮费repair(s)andmaintenance(expense)5158包装费packingexpenses5161水电瓦斯费utilities(expense)5162保险费insurance(expense)5163力口工费manufacturingoverhead-outsourced5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamo

39、rtization5172伙食费meal(expenses)5173职工福利employeebenefits/welfare5176训练费training(expense)5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本gencycosts571业务成本agencycosts5711业

40、务成本agencycosts58 其它营业成本otheroperatingcosts588其它营业成本-其它otheroperatingcosts-other5888其它营业成本-其它otheroperatingcosts-other59 营业费用operatingexpenses61 推销费用sellingexpenses615618推销费用sellingexpenses6151薪资支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies(expense)6154旅费travellingexpense,travel6155运

41、费shippingexpenses,freight6156邮电费postage(expenses)6157修缮费repair(s)andmaintenance(expense)6159广告费advertisementexpense,advertisement6161水电瓦斯费utilities(expense)6162保险费insurance(expense)6164交际费entertainment(expense)6165捐赠donation(expense)6166税捐taxes6167呆帐损失lossonuncollectibleaccounts6168折旧depreciationexp

42、ense6169各项耗竭及摊提variousamortization6172伙食费meal(expenses)6173职工福利employeebenefits/welfare6176训练费training(expense)6188其它推销费用othersellingexpenses62 管理及总务费用general&administrativeexpenses625628管理及总务费用general&administrativeexpenses6251薪资支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies

43、6254旅费travellingexpense,travel6255运费shippingexpenses,freight6256邮电费postage(expenses)6257修缮费repair(s)andmaintenance(expense)6259广告费advertisementexpense,advertisement6261水电瓦斯费utilities(expense)6262保险费insurance(expense)6264交际费entertainment(expense)6265捐赠donation(expense)6266税捐taxes6267呆帐损失lossonuncolle

44、ctibleaccounts6268折旧depreciationexpense6269各项耗竭及摊提variousamortization6271外销损失lossonexportsales6272伙食费meal(expenses)6273职工福利employeebenefits/welfare6274研究发展费用researchanddevelopmentexpense6276训练费training(expense)6278劳务费professionalservicefees6288其它管理及总务费用othergeneralandadministrativeexpenses63 研究发展费用r

45、esearchanddevelopmentexpenses635638研究发展费用researchanddevelopmentexpenses6351薪资支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅费travellingexpense,travel6355运费shippingexpenses,freight6356邮电费postage(expenses)6357修缮费repair(s)andmaintenance(expense)6361水电瓦斯费utilities(expense)6362保险费insu

46、rance(expense)6364交际费entertainment(expense)6366税捐taxes6368折旧depreciationexpense6369各项耗竭及摊提variousamortization6372伙食费meal(expenses)6373职工福利employeebenefits/welfare6376训练费training(expense)6378其它研究发展费用otherresearchanddevelopmentexpenses7174营业外收入non-operatingrevenue711禾1息收入interestrevenue7123短期投资市价回升禾1益gainonmarketpricerecoveryofshort-terminvestment713兑换利J益for