会计专业术语中英文对照表Word格式.docx
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会计专业术语中英文对照表Word格式.docx
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1131应收票据notesreceivable
1132应收票据贴现discountednotes
receivable
1137应收票据-关系人notesreceivable-
relatedparties
1138其它应收票据othernotes
1139备抵呆帐-应收票据allowancefor
uncollec-tibleaccounts-notesreceivable
114应收帐款accountsreceivable
1141应收帐款accountsreceivable
1142应收分期帐款installmentaccounts
accounts
人系关-款帐收应1147
receivable-relatedparties
1149备抵呆帐-应收帐款allowancefor
uncollec-tibleaccounts-accountsreceivable
118其它应收款otherreceivables
1181应收出售远汇款forwardexchange
contractreceivable
1182应收远汇款-外币forward
exchangeforeign
-
contract
currencies
forwarddiscounton1183买卖远汇折价
ex-changecontract
earnedrevenuereceivable1184应收收益
refund税款incometax收1185应退receivable
other人系其1187它应收款-关
receivables-relatedparties
other-其它款其1188它应收receivables-other
allowance-1189备抵呆帐其它应收款foruncollec-tibleaccounts-otherreceivables
121~122存货inventories
merchandiseinventory商品存货1211
1212寄销商品consignedgoods
1213在途商品goodsintransit
1219备抵存货跌价损失allowancefor
reductionofinventorytomarket
1221制成品finishedgoods
1222寄销制成品consignedfinished
goods
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materialsandsupplies
intransit
1229备抵存货跌价损失allowancefor
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
officesupplies用品盘存1254
1255预付所得税prepaidincometax
1258其它预付费用otherprepaid
expenses
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(or
overpaidVAT)
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certificateof
deposit-restricted
1291递延所得税资产deferredincome
taxassets
1292递延兑换损失deferredforeign
exchangelosses
1293
业主(股东)往来
owners^(stockholders^)currentaccount
1294同业往来currentaccountwith
others
1298其它流动资产-其它othercurrent
assets-other
2、基金及长期投资fundsandlong-term
investments
131基金funds
1311偿债基金redemptionfund(or
sinkingfund)
1312改良及扩充基金fundfor
improvementandexpansion
1313意外损失准备基金contingency
fund
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-termequity
1322长期债券投资long-termbond
1323长期不动产投资long-termreal
estatein-vestments
1324人寿保险现金解约价值cash
surrendervalueoflifeinsurance
1328其它长期投资otherlong-term
1329备抵长期投资跌价损失allowance
forexcessofcostovermarketvalueoflong-term
3、固定资产property,plant,andequipment
141土地land
1411土地land
1418土地-重估增值land-revaluation
increments
142土地改良物landimprovements
1421土地改良物landimprovements
1428土地改良物-重估增值land
improvements-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machineryand
equipment
1441机(器)具machinery
1448机(器)具-重估增值machinery-
revaluationincrements
1449累积折旧-机(器)具accumulated
depreciation-machinery
151租赁资产leasedassets
1511租赁资产leasedassets
1519累积折旧-租赁资产accumulated
depreciation-leasedassets
152租赁权益改良leaseholdimprovements
1521租赁权益改良leasehold
improvements
1529累积折旧-租赁权益改良
accumulatedleasehold
depreciation
improvements
construction156未完工程及预付购置设备款inprogressandprepaymentsforequipment
constructioninprogress未完工程1561
1562预付购置设备款prepaymentfor
158杂项固定资产miscellaneous
property,plant,andequipment
1581杂项固定资产miscellaneous
1588杂项固定资产-重估增值
miscellaneousproperty,plant,andequipment-
1589累积折旧-杂项固定资产
accumulated
miscellaneous
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natural
resources-revaluationincrements
1619累积折耗-天然资源accumulated
depletion-naturalresources
17无形资产intangibleassets
171商标权trademarks
trademarks商标权1711
172专利权patents
1721专利权patents
173特许权franchise
1731特许权franchise
174著作权copyright
1741著作权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deferredpension
costs
1782租赁权益改良leasehold
1788其它无形资产-其它other
intangibleassets-other
18其它资产otherassets
181递延资产deferredassets
bond
deferred本成行发券债1811
issuancecosts
1812长期预付租金long-termprepaid
rent
1813长期预付保险费long-termprepaid
insurance
1814递延所得税资产deferredincome
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,accountsandoverdue
receivables
1841长期应收票据long-termnotes
1842长期应收帐款long-termaccounts
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,accountsandoverdue
receivables-relatedparties
1848其它长期应收款项otherlong-term
1849备抵呆帐-长期应收票据及款项与催
收帐款allowanceforuncollectibleaccounts-
long-termoverdue
and
notes,
receivables
assetsleasedtoothers出租资产185
assetsleasedtoothers出租资产1851
leasedassets1858出租资产-重估增值
toothers-incrementalvaluefromrevaluation
accumulated折旧-出租资产累积1859
depreciation-assetsleasedtoothers
186存出保证金refundabledeposit
1861存出保证金refundabledeposits
杂项资产miscellaneousassets188
-deposit1881受限制存款certificateof
restricted
miscellaneous它-项1888杂资产其assets-other
liabilities负债二、
currentliabilities流动负债21~22
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-term
borrowings-owners
2115短期借款-员工short-term
borrowings-employees
2117短期借款-关系人short-term
borrowings-relatedparties
2118短期借款-其它short-term
borrowings-other
212应付短期票券short-termnotesand
billspayable
2121应付商业本票commercialpaper
payable
2122银行承兑汇票bankacceptance
2128其它应付短期票券othershort-term
notesandbillspayable
2129应付短期票券折价discounton
short-termnotesandbillspayable
213应付票据notespayable
notespayable应付票据2131
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accruedtaxes
payable-other
2178其它应付费用otheraccrued
expensespayable
218~219其它应付款otherpayables
2181应付购入远汇款forwardexchange
contractpayable
forward
币外-款汇远付应2182
exchangecontractpayable-foreigncurrencies
2183买卖远汇溢价premiumonforward
exchangecontract
2184应付土地房屋款payablesonland
andbuildingpurchased
2185应付设备款Payablesonequipment
2187其它应付款-关系人otherpayables-
2191应付股利dividendpayable
2192应付红利bonuspayable
2193应付董监事酬劳compensation
payabletodirectorsandsupervisors
2198其它应付款-其它otherpayables-
other
226预收款项advancereceipts
2261预收货款salesrevenuereceivedin
advance
2262预收收入revenuereceivedin
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-termnotesandaccountspayable
duewithinoneyearoroneoperatingcycle
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-termnotesandaccounts
payablestorelatedparties-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othercurrent
liabilities
2281销项税额VATreceived(oroutput
tax)
2283暂收款temporaryreceipts
2284代收款receiptsundercustody
2285估计售后服务/保固负债estimated
warrantyliabilities
2291递延所得税负债deferredincome
taxliabilities
22
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