会计科目中英对照表.docx

会计科目中英对照表.docx

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会计科目中英对照表

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 

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

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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-termnotesandaccou