会计科目中英文对照6983519068.docx
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会计科目中英文对照6983519068.docx
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会计科目中英文对照6983519068
名称英 译
资产assets
流动资产currentassets
现金及约当现金cashandcashequivalents
库存现金cashonhand
零用金/周转金pettycash/revolvingfunds
银行存款cashinbanks
在途现金cashintransit
约当现金cashequivalents
其它现金及约当现金othercashandcashequivalents
短期投资short-terminvestment
短期投资—股票short-terminvestments-stock
短期投资—短期票券 short-terminvestments-short-termnotesandbills
短期投资—政府债券 short-terminvestments-governmentbonds
短期投资—受益凭证 short-terminvestments-beneficiarycertificates
短期投资—公司债 short-terminvestments-corporatebonds
短期投资—其它short-terminvestments-other
备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket
应收票据notesreceivable
应收票据贴现 discountednotesreceivable
应收票据—关系人 notesreceivable-relatedparties
其它应收票据 othernotesreceivable
备抵呆帐—应收票据 allowanceforuncollectibleaccounts-notesreceivable
应收账款accountsreceivable
应收分期账款 installmentaccountsreceivable
应收账款—关系人 accountsreceivable-relatedparties
备抵呆帐—应收账款 allowanceforuncollectibleaccounts-accountsreceivable
其它应收款otherreceivables
应收远汇款 forwardexchangecontractreceivable
应收远汇款—外币 forwardexchangecontractreceivable-foreigncurrencies
买卖远汇折价 discountonforwardex-changecontract
名称英 译
应收收益 earnedrevenuereceivable
应收退税款 incometaxrefundreceivable
其它应收款—关系人 otherreceivables-relatedparties
其它应收款—其它 otherreceivables-other
备抵呆帐—其它应收款 allowanceforuncollectibleaccounts-otherreceivables
存货inventories
商品存货 merchandiseinventory
寄销商品consignedgoods
在途商品goodsintransit
备抵存货跌价损失 allowanceforreductionofinventorytomarket
制成品 finishedgoods
寄销制成品 consignedfinishedgoods
副产品 by-products
在制品 workinprocess
委外加工 workinprocess-outsourced
原料 rawmaterials
物料 supplies
在途原物料 materialsandsuppliesintransit
备抵存货跌价损失 allowanceforreductionofinventorytomarket
预付费用prepaidexpenses
预付薪资prepaidpayroll
预付租金prepaidrents
预付保险费 prepaidinsurance
用品盘存 officesupplies
预付所得税prepaidincometax
其它预付费用otherprepaidexpenses
预付款项prepayments
预付货款prepaymentforpurchases
其它预付款项 otherprepayments
其它流动资产othercurrentassets
名称英 译
进项税额 VATpaid(orinputtax)
留抵税额 excessVATpaid(oroverpaidVAT)
暂付款 temporarypayments
代付款 paymentonbehalfofothers
员工借支advancestoemployees
存出保证金 refundabledeposits
受限制存款certificateofdeposit-restricted
递延所得税资产 deferredincometaxassets
递延兑换损失 deferredforeignexchangelosses
业主(股东)往来 owners'(stockholders')currentaccount
同业往来currentaccountwithothers
其它流动资产—其它 othercurrentassets-other
基金及长期投资fundsandlong-terminvestments
基金funds
偿债基金 redemptionfund(orsinkingfund)
改良及扩充基金fundforimprovementandexpansion
意外损失准备基金 contingencyfund
退休基金 pensionfund
其它基金 otherfunds
长期投资long-terminvestments
长期股权投资long-termequityinvestments
长期债券投资 long-termbondinvestments
长期不动产投资 long-termrealestatein-vestments
人寿保险现金解约价值cashsurrendervalueoflifeinsurance
其它长期投资 otherlong-terminvestments
备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments
固定资产property,plant,andequipment
土地land
土地—重估增值land-revaluationincrements
土地改良物landimprovements
名称英 译
土地改良物—重估增值landimprovements-revaluationincrements
累积折旧—土地改良物accumulateddepreciation-landimprovements
房屋及建物buildings
房屋及建物—重估增值buildings-revaluationincrements
累积折旧—房屋及建物accumulateddepreciation-buildings
机(器)具及设备machineryandequipment
机(器)具 machinery
机(器)具—重估增值 machinery-revaluationincrements
累积折旧—机(器)具 accumulateddepreciation-machinery
租赁资产leasedassets
累积折旧—租赁资产accumulateddepreciation-leasedassets
租赁权益改良 leaseholdimprovements
累积折旧—租赁权益改良 accumulateddepreciation-leaseholdimprovements
未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment
未完工程 constructioninprogress
预付购置设备款prepaymentforequipment
杂项固定资产miscellaneousproperty,plant,andequipment
杂项固定资产—重估增值 miscellaneousproperty,plant,andequipment–revaluationincrements
累积折旧—杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment
递耗资产depletableassets
天然资源naturalresources
天然资源—重估增值naturalresources-revaluationincrements
累积折耗—天然资源 accumulateddepletion-naturalresources
无形资产intangibleassets
商标权 trademarks
专利权patents
特许权franchise
著作权copyright
计算机软件 computersoftwarecost
商誉goodwill
名称英 译
开办费
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