会计科目中英文对照汇编

{财务管理财务会计}会计科目中英文对照汇编名称英译资产assets流动资产currentassets现金及约当现金cashandcashequivalents库存现金cashonhand零用金/周转金pettycash/revolvingfunds银行存款cashinbanks在途现金cashintransit约当现金cashequivalents其它现金及约当现金othercashandcashequivalents短期投资short-terminvestment短期投资—股票short-terminvestments-stock短期投资—短期票券short-terminvestments-short-termnotesandbills短期投资—政府债券short-terminvestments-governmentbonds短期投资—受益凭证short-terminvestments-beneficiarycertificates短期投资—公司债short-terminvestments-corporatebonds短期投资—其它short-terminvestments-other备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket应收票据notesreceivable应收票据贴现discountednotesreceivable应收票据—关系人notesreceivable-relatedparties其它应收票据othernotesreceivable备抵呆帐—应收票据allowanceforuncollectibleaccounts-notesreceivable应收账款accountsreceivable应收分期账款installmentaccountsreceivable应收账款—关系人accountsreceivable-relatedparties备抵呆帐—应收账款allowanceforuncollectibleaccounts-accountsreceivable其它应收款otherreceivables应收远汇款forwardexchangecontractreceivable应收远汇款—外币forwardexchangecontractreceivable-foreigncurrencies买卖远汇折价discountonforwardex-changecontract名称英译应收收益earnedrevenuereceivable应收退税款inetaxrefundreceivable其它应收款—关系人otherreceivables-relatedparties其它应收款—其它otherreceivables-other备抵呆帐—其它应收款allowanceforuncollectibleaccounts-otherreceivables存货inventories商品存货merchandiseinventory寄销商品consignedgoods在途商品goodsintransit备抵存货跌价损失allowanceforreductionofinventorytomarket制成品finishedgoods寄销制成品consignedfinishedgoods副产品by-products在制品workinprocess委外加工workinprocess-outsourced原料rawmaterials物料supplies在途原物料materialsandsuppliesintransit备抵存货跌价损失allowanceforreductionofinventorytomarket预付费用prepaidexpenses预付薪资prepaidpayroll预付租金prepaidrents预付保险费prepaidinsurance用品盘存officesupplies预付所得税prepaidinetax其它预付费用otherprepaidexpenses预付款项prepayments预付货款prepaymentforpurchases其它预付款项otherprepayments其它流动资产othercurrentassets名称英译进项税额VATpaid(orinputtax)留抵税额excessVATpaid(oroverpaidVAT)暂付款temporarypayments代付款paymentonbehalfofothers员工借支advancestoemployees存出保证金refundabledeposits受限制存款certificateofdeposit-restricted递延所得税资产deferredinetaxassets递延兑换损失deferredforeignexchangelosses业主(股东)往来owners'(stockholders')currentaccount同业往来currentaccountwithothers其它流动资产—其它othercurrentassets-other基金及长期投资fundsandlong-terminvestments基金funds偿债基金redemptionfund(orsinkingfund)改良及扩充基金fundforimprovementandexpansion意外损失准备基金contingencyfund退休基金pensionfund其它基金otherfunds长期投资long-terminvestments长期股权投资long-termequityinvestments长期债券投资long-termbondinvestments长期不动产投资long-termrealestatein-vestments人寿保险现金解约价值cashsurrendervalueoflifeinsurance其它长期投资otherlong-terminvestments备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments固定资产property,plant,andequipment土地land土地—重估增值land-revaluationincrements土地改良物landimprovements名称英译土地改良物—重估增值landimprovements-revaluationincrements累积折旧—土地改良物accumulateddepreciation-landimprovements房屋及建物buildings房屋及建物—重估增值buildings-revaluationincrements累积折旧—房屋及建物accumulateddepreciation-buildings机(器)具及设备machineryandequipment机(器)具machinery机(器)具—重估增值machinery-revaluationincrements累积折旧—机(器)具accumulateddepreciation-machinery租赁资产leasedassets累积折旧—租赁资产accumulateddepreciation-leasedassets租赁权益改良leaseholdimprovements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prepaymentforequipment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depletableassets天然资源naturalresources天然资源—重估增值naturalresources-revaluationincrements累积折耗—天然资源accumulateddepletion-naturalresources无形资产intangibleassets商标权trademarks专利权patents特许权franchise著作权copyright计算机软件putersoftwarecost商誉goodwill名称英译开办费organizationcosts其它无形资产otherintangibles递延退休金成本deferredpensioncosts租赁权益改良leaseholdimprovements其它无形资产-其它otherintangibleassets-other其它资产otherassets递延资产deferredassets债券发行成本deferredbondissuancecosts长期预付租金long-termprepaidrent长期预付保险费long-termprepaidinsurance递延所得税资产deferredinetaxassets预付退休金prepaidpensioncost其它递延资产otherdeferredassets闲置资产idleassets长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables长期应收票据long-termnotesreceivable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assetsleasedtoothers出租资产—重估增值assetsleasedtoothers-incrementalvaluefromrevaluation累积折旧—出租资产accumulateddepreciation-assetsleasedtoothers存出保证金refundabledeposit杂项资产miscellaneousassets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mercialpaperpayable银行承兑汇票bankacceptance其它应付短期票券othershort-termnotesandbillspayable应付短期票券折价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inetaxpayable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accruedVATpayable应付税捐—其它accruedtaxespayable-other其它应付费用otheraccruedexpensespayable其它应付款otherpayables名称英译应付购入远汇款forwardexchangecontractpayable应付远汇款—外币forwardexchangecontractpayable-foreigncurrencies买卖远汇溢价premiumonforwardexchangecontract应付土地房屋款payablesonlandandbuildingpurchased应付设备款payablesonequipment其它应付款—关系人otherpayables-relatedparties应付股利dividendpayable应付红利bonuspayable应付董监事酬劳pensationpayabletodirectorsandsupervisors其它应付款—其它otherpayables-other预收款项advancereceipts预收货款salesrevenuereceivedinadvance预收收入revenuereceivedinadvance其它预收款otheradvancereceipts一年或一营业周期内到期长期负债long-termliabilities-currentportion一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otherlong-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receiptsundercustody估计售后服务/保固负债estimatedwarrantyliabilities递延所得税负债deferredinetaxliabilities递延兑换利益deferredforeignexchangegain业主(股东)往来owners'currentaccount同业往来currentaccountwithothers其它流动负债-其它othercurrentliabilities-others应付公司债corporatebondspayable应付公司债corporatebondspayable应付公司债溢(折)价premium(discount)oncorporatebondspayable长期借款long-termloanspayable长期银行借款long-termloanspayable-bank长期借款—业主long-termloanspayable-owners长期借款—员工long-termloanspayable-employees长期借款—关系人long-termloanspayable-relatedparties长期借款—其它long-termloanspayable-other长期应付票据及款项long-termnotesandaccountspayable长期应付票据long-termnotespayable长期应付帐款long-termaccountspay-able长期应付租赁负债long-termcapitalleaseliabilities长期应付票据及款项—关系人long-termnotesandaccountspayable-relatedparties其它长期应付款项otherlong-termpayables估计应付土地增值税accruedliabilitiesforlandvalueincrementtax估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able应计退休金负债accruedpensionliabilities其它长期负债otherlong-termliabilities其它长期负债—其它otherlong-termliabilities-other其它负债otherliabilities递延负债deferredliabilities名称英译递延收入deferredrevenue递延所得税负债deferredinetaxliabilities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-monstock特别股股本capital-preferredstock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-monstock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capitalsurplusfromgainondisposalofassets合并公积capitalsurplusfrombusinessbination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)法定盈余公积legalreserve特别盈余公积specialreserve名称英译意外损失准备contingencyreserve改良扩充准备improvementandexpansionreserve偿债准备specialreserveforredemptionofliabilities其它特别盈余公积otherspecialreserve未分配盈余(或累积亏损)retainedearnings-unappropriated(oraccumulateddeficit)累积盈亏accumulatedprofitorloss前期损益调整priorperiodadjustments本期损益netineorlossforcurrentperiod权益调整equityadjustments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netlossnotrecognizedaspensioncosts库藏股treasurystock少数股权minorityinterest营业收入operatingrevenue销货收入salesrevenue分期付款销货收入installmentsalesrevenue销货退回salesreturn销货折让salesallowances劳务收入servicerevenue业务收入agencyrevenue其它营业收入otheroperatingrevenue其它营业收入—其它otheroperatingrevenue-other营业成本operatingcosts销货成本costofgoodssold分期付款销货成本installmentcostofgoodssold进货purchases进货费用purchaseexpenses名称英译进货退出purchasereturns进货折让chargesonpurchasedmerchandise进料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indirectmaterials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employeebenefits/welfare名称英译佣金支出mission(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employeebenefits/welfare研究发展费用researchanddevelopmentexpense佣金支出mission(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运费shippingexpenses,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名称英译各项耗竭及摊提variousamortization伙食费meal(expenses)职工福利employeebenefits/welfare训练费training(expense)其它研究发展费用otherresearchanddevelopmentexpenses营业外收入及费用non-operatingrevenueandexpenses,otherine(expense)营业外收入non-operatingrevenue利息收入interestrevenue/ine投资收益investmentine权益法认列之投资收益investmentinerecognizedunderequitymethod股利收入dividendsine短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestm