会计科目中英文对照全.docx

会计科目中英文对照全.docx

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会计科目中英文对照全

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-employee