会计科目中英文对照 全Word文件下载.docx
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会计科目中英文对照 全Word文件下载.docx
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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depletableassets?
161递耗资产depletableassets?
1611天然资源naturalresources?
1618天然资源-重估增值naturalresources-revaluationincrements?
1619累积折耗-天然资源accumulateddepletion-naturalresources?
17无形资产intangibleassets?
171商标权trademarks?
1711商标权trademarks?
172专利权patents?
1721专利权patents?
173特许权franchise?
1731特许权franchise?
174着作权copyright?
1741着作权copyright?
175计算机软件computersoftware?
1751计算机软件computersoftwarecost?
176商誉goodwill?
1761商誉goodwill?
177开办费organizationcosts?
1771开办费organizationcosts?
178其它无形资产otherintangibles?
1781递延退休金成本deferredpensioncosts?
1782租赁权益改良leaseholdimprovements?
1788其它无形资产-其它otherintangibleassets-other?
18其它资产otherassets?
181递延资产deferredassets?
1811债券发行成本deferredbondissuancecosts?
1812长期预付租金long-termprepaidrent?
1813长期预付保险费long-termprepaidinsurance?
1814递延所得税资产deferredincometaxassets?
1815预付退休金prepaidpensioncost?
1818其它递延资产otherdeferredassets?
182闲置资产idleassets?
1821闲置资产idleassets?
184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables?
1841长期应收票据long-termnotesreceivable?
1842长期应收帐款long-termaccountsreceivable?
1843催收帐款overduereceivables?
1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties?
1848其它长期应收款项otherlong-termreceivables?
1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables?
185出租资产assetsleasedtoothers?
1851出租资产assetsleasedtoothers?
1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation?
1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers?
186存出保证金refundabledeposit?
1861存出保证金refundabledeposits?
188杂项资产miscellaneousassets?
1881受限制存款certificateofdeposit-restricted?
1888杂项资产-其它miscellaneousassets-other?
================================================================================?
2负债liabilities?
21~22流动负债currentliabilities?
211短期借款short-termborrowings(debt)?
2111银行透支bankoverdraft?
2112银行借款bankloan?
2114短期借款-业主short-termborrowings-owners?
2115短期借款-员工short-termborrowings-employees?
2117短期借款-关系人short-termborrowings-relatedparties?
2118短期借款-其它short-termborrowings-other?
212应付短期票券short-termnotesandbillspayable?
2121应付商业本票commercialpaperpayable?
2122银行承兑汇票bankacceptance?
2128其它应付短期票券othershort-termnotesandbillspayable?
2129应付短期票券折价discountonshort-termnotesandbillspayable?
213应付票据notespayable?
2131应付票据notespayable?
2137应付票据-关系人notespayable-relatedparties?
2138其它应付票据othernotespayable?
214应付帐款accountspayable?
2141应付帐款accountspayable?
2147应付帐款-关系人accountspayable-relatedparties?
216应付所得税incometaxespayable?
2161应付所得税incometaxpayable?
217应付费用accruedexpenses?
2171应付薪工accruedpayroll?
2172应付租金accruedrentpayable?
2173应付利息accruedinterestpayable?
2174应付营业税accruedVATpayable?
2175应付税捐-其它accruedtaxespayable-other?
2178其它应付费用otheraccruedexpensespayable?
218~219其它应付款otherpayables?
2181应付购入远汇款forwardexchangecontractpayable?
2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies?
2183买卖远汇溢价premiumonforwardexchangecontract?
2184应付土地房屋款payablesonlandandbuildingpurchased?
2185应付设备款Payablesonequipment?
2187其它应付款-关系人otherpayables-relatedparties?
2191应付股利dividendpayable?
2192应付红利bonuspayable?
2193应付董监事酬劳compensationpayabletodirectorsandsupervisors?
2198其它应付款-其它otherpayables-other?
226预收款项advancereceipts?
2261预收货款salesrevenuereceivedinadvance?
2262预收收入revenuereceivedinadvance?
2268其它预收款otheradvancereceipts?
227一年或一营业周期内到期长期负债long-termliabilities-currentportion?
2271一年或一营业周期内到期公司债corporatebondspayable-currentportion?
2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion?
2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle?
2277一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?
2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion?
228~229其它流动负债othercurrentliabilities?
2281销项税额VATreceived(oroutputtax)?
2283暂收款temporaryreceipts?
2284代收款receiptsundercustody?
2285估计售后服务/保固负债estimatedwarrantyliabilities?
2291递延所得税负债deferredincometaxliabilities?
2292递延兑换利益deferredforeignexchangegain?
2293业主(股东)往来owners'
currentaccount?
2294同业往来currentaccountwithothers?
2298其它流动负债-其它othercurrentliabilities-others?
23长期负债long-termliabilities?
231应付公司债corporatebondspayable?
2311应付公司债corporatebondspayable?
2319应付公司债溢(折)价premium(discount)oncorporatebondspayable?
232长期借款long-termloanspayable?
2321长期银行借款long-termloanspayable-bank?
2324长期借款-业主long-termloanspayable-owners?
2325长期借款-员工long-termloanspayable-employe
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