会计科目中英文对照.docx
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- 上传时间:2022-10-21
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会计科目中英文对照.docx
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会计科目中英文对照
1资产assets
11~12流动资产currentassets
111现金及约当现金cashandcashequivalents
1111库存现金cashonhand
1112零用金/周转金pettycash/revolvingfunds
1113银行存款cashinbanks 0g
1116在途现金cashintransit
1117约当现金cashequivalents
1118其它现金及约当现金othercashandcashequivalents
112短期投资short-terminvestment
1121短期投资-股票short-terminvestments-stock
1122短期投资-短期票券short-terminvestments-short-termnotesandbills
1123短期投资-政府债券short-terminvestments-governmentbonds
1124短期投资-受益凭证short-terminvestments-beneficiarycertificates
1125短期投资-公司债short-terminvestments-corporatebonds
1128短期投资-其它short-terminvestments-other
1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket
113应收票据notesreceivable
1131应收票据notesreceivable
1132应收票据贴现discountednotesreceivable
1137应收票据-关系人notesreceivable-relatedparties
1138其它应收票据othernotesreceivable
1139备抵呆帐-应收票据allowanceforuncollec-tibleaccounts-notesreceivable
114应收帐款accountsreceivable
1141应收帐款accountsreceivable
1142应收分期帐款installmentaccountsreceivable
1147应收帐款-关系人accountsreceivable-relatedparties
1149备抵呆帐-应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable
118其它应收款otherreceivables
1181应收出售远汇款forwardexchangecontractreceivable
1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies
1183买卖远汇折价discountonforwardex-changecontract
1184应收收益earnedrevenuereceivable
1185应收退税款incometaxrefundreceivable
1187其它应收款-关系人otherreceivables-relatedparties
1188其它应收款-其它otherreceivables-other
1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables
121~122存货inventories
1211商品存货merchandiseinventory
1212寄销商品consignedgoods
1213在途商品goodsintransit
1219备抵存货跌价损失allowanceforreductionofinventorytomarket
1221制成品finishedgoods
1222寄销制成品consignedfinishedgoods
1223副产品by-products
1224在制品workinprocess
1225委外加工workinprocess-outsourced
1226原料rawmaterials
1227物料supplies
1228在途原物料materialsandsuppliesintransit
1229备抵存货跌价损失allowanceforreductionofinventorytomarket
125预付费用prepaidexpenses
1251预付薪资prepaidpayroll
1252预付租金prepaidrents
1253预付保险费prepaidinsurance
1254用品盘存officesupplies
1255预付所得税prepaidincometax
1258其它预付费用otherprepaidexpenses
126预付款项prepayments
1261预付货款prepaymentforpurchases
1268其它预付款项otherprepayments
128~129其它流动资产othercurrentassets
1281进项税额VATpaid(orinputtax)
1282留抵税额excessVATpaid(oroverpaidVAT)
1283暂付款temporarypayments
1284代付款paymentonbehalfofothers
1285员工借支advancestoemployees
1286存出保证金refundabledeposits
1287受限制存款certificateofdeposit-restricted
1291递延所得税资产deferredincometaxassets
1292递延兑换损失deferredforeignexchangelosses
1293业主(股东)往来owners'(stockholders')currentaccount
1294同业往来currentaccountwithothers
1298其它流动资产-其它othercurrentassets-other
13基金及长期投资fundsandlong-terminvestments
131基金funds
1311偿债基金redemptionfund(orsinkingfund)
1312改良及扩充基金fundforimprovementandexpansion
1313意外损失准备基金contingencyfund
1314退休基金pensionfund
1318其它基金otherfunds
132长期投资long-terminvestments
1321长期股权投资long-termequityinvestments
1322长期债券投资long-termbondinvestments
1323长期不动产投资long-termrealestatein-vestments
1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance
1328其它长期投资otherlong-terminvestments
1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments
14~15固定资产property,plant,andequipment
141土地land
1411土地land
1418土地-重估增值land-revaluationincrements
142土地改良物landimprovements
1421土地改良物landimprovements
1428土地改良物-重估增值landimprovements-revaluationincrements
1429累积折旧-土地改良物accumulateddepreciation-landimprovements
143房屋及建物buildings
1431房屋及建物buildings
1438房屋及建物-重估增值buildings-revaluationincrements
1439累积折旧-房屋及建物accumulateddepreciation-buildings
144~146机(器)具及设备machineryandequipment
1441机(器)具machinery
1448机(器)具-重估增值machinery-revaluationincrements
1449累积折旧-机(器)具accumulateddepreciation-machinery
151租赁资产leasedassets
1511租赁资产leasedassets
1519累积折旧-租赁资产accumulateddepreciation-leasedassets
152租赁权益改良leaseholdimprovements
1521租赁权益改良leaseholdimprovements
1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements
156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment
1561未完工程constructioninprogress
1562预付购置设备款prepaymentforequipment
158杂项固定资产miscellaneousproperty,plant,andequipment
1581杂项固定资产miscellaneousproperty,plant,andequipment
1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements
1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment
16递耗资产deple
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