會計科目中英文對照

1、資產(chǎn)流動資產(chǎn)現(xiàn)金及約當(dāng)現(xiàn)金庫存現(xiàn)金零用金/周轉(zhuǎn)金銀行存款在途現(xiàn)金約當(dāng)現(xiàn)金其它現(xiàn)金及約當(dāng)現(xiàn)金短期投資短期投資一股票 短期投資一短期票券 短期投資一政府債券 短期投資一受益憑證 短期投資一公司債短期投資一其它備抵短期投資跌價損失應(yīng)收票據(jù)應(yīng)收票據(jù)貼現(xiàn)應(yīng)收票據(jù)一關(guān)系人其它應(yīng)收票據(jù)備抵呆帳一應(yīng)收票據(jù)應(yīng)收賬款應(yīng)收分期賬款應(yīng)收賬款一關(guān)系人備抵呆帳一應(yīng)收賬款其它應(yīng)收款應(yīng)收遠(yuǎn)匯款應(yīng)收遠(yuǎn)匯款一外幣買賣遠(yuǎn)匯折價assetscurre nt assetscash and cash equivale ntscash on handpetty cash/revolv ing fundscash in bankscash

2、in tran sitcash equivale ntsother cash and cash equivale ntsshort-term in vestme ntshort-term in vestme nts - stockshort-term in vestme nts - short-term no tes and billsshort-term in vestme nts - gover nment bondsshort-term in vestme nts - ben eficiary certificatesshort-term in vestme nts - corporat

3、e bondsshort-term in vestme nts - otherallowa nee for reducti on of short-term in vestme nt to market no tes receivabledisco un ted no tes receivableno tes receivable - related partiesother no tes receivableallowa nee for un collectible acco un ts- no tes receivableacco unts receivablein stallme nt

4、acco unts receivableacco unts receivable - related partiesallowa nee for un collectible acco unts - acco unts receivableother receivablesforward excha nge con tract receivableforward excha nge con tract receivable - foreig n curre nciesdisco unt on forward ex-cha nge con tract名稱英譯應(yīng)收收益earned reve nue

5、 receivable應(yīng)收退稅款in come tax refund receivable其它應(yīng)收款關(guān)系人other receivables - related parties其它應(yīng)收款一其它other receivables - other備抵呆帳一其它應(yīng)收款存貨allowa nee for un collectible acco unts - other receivables inven tories商品存貨mercha ndise inven tory寄銷商品con sig ned goods在途商品goods in tran sit備抵存貨跌價損失allowa nee for red

6、ucti on of inven tory to market制成品fini shed goods寄銷制成品con sig ned fini shed goods副產(chǎn)品by-products在制品work in process委外加工work in process - outsourced原料raw materials物料supplies在途原物料materials and supplies in transit備抵存貨跌價損失allowa nee for reducti on of inven tory to market預(yù)付費用prepaid expe nses預(yù)付薪資prepaid pa

7、yroll預(yù)付租金prepaid rents預(yù)付保險費prepaid in sura nee用品盤存office supplies預(yù)付所得稅prepaid in come tax其它預(yù)付費用other prepaid expe nses預(yù)付款項prepayme nts預(yù)付貨款prepayme nt for purchases其它預(yù)付款項other prepayme nts其它流動資產(chǎn)other curre nt assets進(jìn)項稅額留抵稅額暫付款代付款員工借支存出保證金受限制存款遞延所得稅資產(chǎn)遞延兌換損失業(yè)主股東往來同業(yè)往來其它流動資產(chǎn)一其它基金及長期投資基金償債基金改進(jìn)及擴(kuò)充基金意外損失準(zhǔn)備

8、基金退休基金其它基金長期投資長期股權(quán)投資長期債券投資長期不動產(chǎn)投資人壽保險現(xiàn)金解約價值其它長期投資備抵長期投資跌價損失固定資產(chǎn)土地土地一重估增值土地改進(jìn)物名稱VAT paid ( or in put tax)excess VAT paid (or overpaid VAT)temporary payme ntspayme nt on behalf of othersadva nces to employeesrefun dable depositscertificate of deposit-restricteddeferred in come tax assetsdeferred forei

9、g n excha nge lossesown ers(stockholders) curre nt acco untcurre nt acco unt with othersother curre nt assets - otherfunds and Ion g-term in vestme ntsfun dsredempti on fund (or sinking fund)fund for improveme nt and expa nsioncon ti ngency fundpension fundother fundsIon g-term in vestme ntsIon g-te

10、rm equity in vestme ntsIon g-term bond in vestme ntsIon g-term real estate in-vestme ntscash surre nder value of life in sura neeother Ion g-term in vestme ntsallowa nee for excess of cost over market value of lo ng-term in vestme ntsproperty , pla nt, and equipme ntlandland - revaluati on in creme

11、ntsland improveme nts英譯土地改進(jìn)物一重估增值land improveme nts - revaluati on in creme nts累積折舊一土地改進(jìn)物accumulated depreciati on - la nd improveme nts房屋及建物build ings房屋及建物一重估增值build ings -revaluati on in creme nts累積折舊一房屋及建物accumulated depreciati on - buildi ngs機(jī)器具及設(shè)備機(jī)器machi nery and equipme nt具機(jī)器具一重估增值machi nery累積

12、折舊一機(jī)器具machi nery - revaluati on in creme nts accumulated depreciati on - mach inery租賃資產(chǎn)累積折舊一租賃資產(chǎn)leased assetsaccumulated depreciati on - leased assets租賃權(quán)益改進(jìn)leasehold improveme nts累積折舊一租賃權(quán)益改進(jìn) accumulated depreciati on - leasehold improveme nts未完工程及預(yù)付購置設(shè)備款con structi on in progress and prepayme nts fo

13、r equipme nt未完工程con structi on in progress預(yù)付購置設(shè)備款prepayme nt for equipme nt雜項固定資產(chǎn)miscella neous property, pla nt, and equipme nt雜項固定資產(chǎn)一重估增值miscella n eous property, pla nt, and equipme n -revaluati on in creme nts累積折舊一雜項固定資產(chǎn)accumulated depreciati on - miscella neous property, pla nt, and equipme nt遞

14、耗資產(chǎn)depletable assets天然資源n atural resources天然資源一重估增值n atural resources -revaluati on in creme nts累積折耗一天然資源無形資產(chǎn)accumulated depleti on - n atural resources intan gible assets商標(biāo)權(quán)trademarks專利權(quán)pate nts特許權(quán)fran chise著作權(quán)copyright計算機(jī)軟件、土商譽名稱computer software costgoodwill英譯開辦費orga ni zati on costs其它無形資產(chǎn)other i

15、ntan gibles遞延退休金本錢deferred pension costs租賃權(quán)益改進(jìn)leasehold improveme nts其它無形資產(chǎn)-其它other intan gible assets - other其它資產(chǎn)other assets遞延資產(chǎn)deferred assets債券發(fā)行本錢deferred bond issua nee costs長期預(yù)付租金Ion g-term prepaid rent長期預(yù)付保險費遞延所得稅資產(chǎn)Ion g-term prepaid in sura nee deferred in come tax assets預(yù)付退休金prepaid pensio

16、n cost其它遞延資產(chǎn)other deferred assets閑置資產(chǎn)idle assets長期應(yīng)收票據(jù)及款項與催收帳款I(lǐng)on g-term no tes , acco unts and overdue receivables長期應(yīng)收票據(jù)Ion g-term no tes receivable長期應(yīng)收帳款I(lǐng)on g-term acco unts receivable催收帳款overdue receivables長期應(yīng)收票據(jù)及款項與催收帳款-關(guān)系人其它長期應(yīng)收款項Ion g-term no tes, acco unts and overdue receivables- related par

17、tiesother Ion g-term receivables備抵呆帳-長期應(yīng)收票據(jù)及款項與催收帳款allowa nee for un collectible acco unts - Ion g-term no tes, acco unts and overdue receivables出租資產(chǎn)assets leased to others出租資產(chǎn)一重估增值assets leased to others - in creme ntal value from revaluati on累積折舊一出租資產(chǎn)accumulated depreciati on - assets leased to ot

18、hers存出保證金refun dable deposit雜項資產(chǎn)名稱miscella neous assets英譯負(fù)債流動負(fù)債短期借款銀行透支銀行借款短期借款一業(yè)主短期借款一員工 短期借款一關(guān)系人 短期借款一其它應(yīng)付短期票券應(yīng)付商業(yè)本票銀行承兌匯票其它應(yīng)付短期票券 應(yīng)付短期票券折價 應(yīng)付票據(jù)應(yīng)付票據(jù)一關(guān)系人其它應(yīng)付票據(jù)應(yīng)付帳款應(yīng)付帳款一關(guān)系人應(yīng)付所得稅應(yīng)付費用應(yīng)付薪工應(yīng)付租金應(yīng)付利息應(yīng)付營業(yè)稅應(yīng)付稅捐一其它其它應(yīng)付費用其它應(yīng)付款名稱應(yīng)付購入遠(yuǎn)匯款應(yīng)付遠(yuǎn)匯款一外幣買賣遠(yuǎn)匯溢價liabilitiescurrent liabilitiesshort-term borrow in gs(debt)ba

19、nk overdraftbank loa nshort-term borrow ings - ownersshort-term borrow ings - employeesshort-term borrow in gs- related partiesshort-term borrow ings - othershort-term no tes and bills payablecommercial paper payablebank accepta neeother short-term no tes and bills payabledisco unt on short-term no

20、tes and bills payableno tes payableno tes payable - related partiesother no tes payableacco unts payableacco unts payable - related partiesin come tax payableaccrued expe nsesaccrued payrollaccrued rent payableaccrued in terest payableaccrued VAT payableaccrued taxes payable- otherother accrued expe

21、 nses payableother payables英譯forward excha nge con tract payableforward excha nge con tract payable - foreig n curre ncies premium on forward excha nge con tract應(yīng)付土地房屋款payables on land and build ing purchased應(yīng)付設(shè)備款payables on equipme nt其它應(yīng)付款關(guān)系人other payables - related parties應(yīng)付股利divide nd payable應(yīng)付紅利

22、bonus payable應(yīng)付董監(jiān)事酬勞compe nsati on payable to directors and supervisors其它應(yīng)付款一其它other payables - other預(yù)收款項adva nee receipts預(yù)收貨款sales reve nue received in adva nee預(yù)收收入reve nue received in adva nee其它預(yù)收款other adva nee receipts一年或一營業(yè)周期內(nèi)到期長期負(fù)債Iong-term liabilities -current portion一年或一營業(yè)周期內(nèi)到期公司債corporate b

23、onds payable - curre nt porti on年或一營業(yè)周期內(nèi)到期長期借款I(lǐng)on g-term loa ns payable - curre nt porti on年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項Ion g-term no tes and acco unts payable due withi n one year or one operat ing cycle一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項-關(guān)系人Ion g-term no tes and acco unts payables to related parties - curre nt porti on其它一

24、年或一營業(yè)周期內(nèi)到期長期負(fù)債other Iong-term lia- bilities - current portion其它流動負(fù)債other curre nt liabilities銷項稅額暫收款名稱VAT received(or output tax)temporary receipts代收款receipts un der custody英譯估計售后效勞 /保固負(fù)債 estimated warranty liabilities遞延所得稅負(fù)債deferred in come tax liabilities同業(yè)往來其它流動負(fù)債-其它應(yīng)付公司債corporate bonds payable應(yīng)付

25、公司債corporate bonds payable應(yīng)付公司債溢折 長期借款premium(disco unt) on corporate bonds payableIon g-term loa ns payable長期銀行借款I(lǐng)on g-term loa ns payable - bank長期借款一業(yè)主Ion g-term loa ns payable - owners長期借款一員工Ion g-term loa ns payable - employees長期借款一關(guān)系人Ion g-term loa ns payable - related parties長期借款一其它Ion g-term

26、loa ns payable - other長期應(yīng)付票據(jù)及款項Ion g-term no tes and acco unts payable長期應(yīng)付票據(jù)Ion g-term no tes payable長期應(yīng)付帳款I(lǐng)on g-term acco unts pay-able長期應(yīng)付租賃負(fù)債長期應(yīng)付票據(jù)及款項一Ion g-term capital lease liabilities關(guān)系人其它長期應(yīng)付款項 估計應(yīng)付土地增值稅 估計應(yīng)付土地增值稅 應(yīng)計退休金負(fù)債其它長期負(fù)債其它長期負(fù)債一其它其它負(fù)債遞延負(fù)債名稱遞延收入遞延所得稅負(fù)債其它遞延負(fù)債存入保證金存入保證金Ion g-term no tes a

27、nd acco unts payable - related parties other Ion g-term payablesaccrued liabilities for land value in creme nt tax estimated accrued land value in creme ntal tax pay-able accrued pension liabilitiesother Ion g-term liabilitiesother Ion g-term liabilities - otherother liabilitiesdeferred liabilities英

28、譯deferred reve nuedeferred in come tax liabilitiesother deferred liabilitiesdeposits receivedguara ntee deposit receivedcurre nt acco unt with others other current liabilities - others雜項負(fù)債miscella neous liabilities雜項負(fù)債一其它miscellaneous liabilities - other業(yè)主權(quán)益own ers equity資本或股本capital普通股股本capital - c

29、om mon stock特別股股本capital - preferred stock預(yù)收股本capital collected in adva nee待分配股票股利stock divide nds to be distributed資本capital資本公積additi onal paid-i n capital股票溢價paid-i n capital in excess of par普通股股票溢價paid-i n capital in excess of par- com mon stock特別股股票溢價paid-i n capital in excess of par- preferred

30、 stock資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluati on處分資產(chǎn)溢價公積capital surplus from gain on disposal of assets合并公積capital surplus from bus in ess comb in ati on受贈公積don ated surplus其它資本公積other additi onal paid-i n capital權(quán)益法長期股權(quán)投資資本公積additi onal paid-i n capital from in vestee un der equity method資本公積

31、一庫藏股票交易additi onal paid-i n capital - treasury stock tran s-acti ons保存盈余或累積虧損 法定盈余公積retained earnings (accumulated deficit)legal reserve特別盈余公積名稱special reserve英譯意外損失準(zhǔn)備contingency reserve改進(jìn)擴(kuò)充準(zhǔn)備improveme nt and expa nsion reserve償債準(zhǔn)備special reserve for redemption of liabilities其它特別盈余公積other special re

32、serve未分配盈余或累積虧損 累積盈虧)retained earnings-unappropriated (or accumulated deficit)accumulated profit or loss前期損益調(diào)整prior period adjustme nts本期損益net in come or loss for curre nt period權(quán)益調(diào)整equity adjustme nts長期股權(quán)投資未實現(xiàn)跌價損失累積換算調(diào)整數(shù)un realized loss on market value decli ne of Ion g-term equity in vestme nts cu

33、mulative tran slati on adjustme nt未認(rèn)列為退休金本錢之凈損失庫藏股net loss not recog ni zed as pension costs treasury stock少數(shù)股權(quán)minority in terest營業(yè)收入operati ng reve nue銷貨收入sales reve nue分期付款銷貨收入in stallme nt sales reve nue銷貨退回sales retur n銷貨折讓sales allowa nces勞務(wù)收入service reve nue業(yè)務(wù)收入age ncy reve nue其它營業(yè)收入other oper

34、at ing reve nue其它營業(yè)收入一其它other operati ng reve nue- other營業(yè)本錢operati ng costs銷貨本錢cost of goods sold分期付款銷貨本錢in stallme nt cost of goods sold進(jìn)貨purchases進(jìn)貨費用purchase expe nses名稱英譯進(jìn)貨退出purchase retur ns進(jìn)貨折讓charges on purchased mercha ndise進(jìn)料materials purchased進(jìn)料費用charges on purchased material進(jìn)料退出material

35、purchase retur ns進(jìn)料折讓material purchase allowa nces直接人工direct labor制造費用 間接人工 租金支出折舊各項耗竭及攤提 伙食費職工福利 訓(xùn)練費間接材料 其它制造費用 勞務(wù)本錢制 勞務(wù)本錢 業(yè)務(wù)本錢 其它營業(yè)本錢 其它營業(yè)本錢營業(yè)費用 推銷費用 薪資支出 租金支出折舊各項耗竭及攤提 伙食費職工福利 名稱傭金支出訓(xùn)練費其它推銷費用管理及總務(wù)費用 薪資支出 租金支出 呆帳損失折舊manu facturi ng overheadin direct laborrent expe nse, rent depreciati on expe nse

36、various amortizati on meal (expe nses) employee ben efits/welfare training (expe nse) in direct materials other manu facturi ng expe nses ervice costs service costs age ncy costs other operati ng costs其它other operat ing costs-otheroperat ing expe nses sell ing expe nses payroll expe nse rent expe ns

37、e, rent depreciati on expe nse various amortizati on meal (expe nses) employee ben efits/welfare英譯commissi on (expe nse) training (expe nse) other selli ng expe nses gen eral & admi nistrative expe nses payroll expe nse rent expe nse, rent loss on un collectible acco unts depreciati on expe nse各項耗竭及

38、攤提外銷損失伙食費職工福利研究開展費用傭金支出訓(xùn)練費勞務(wù)費其它管理及總務(wù)費用研究開展費用薪資支出租金支出文具用品旅費、-* I H t運費郵電費修繕費水電瓦斯費保險費交際費稅捐折舊名稱各項耗竭及攤提伙食費職工福利訓(xùn)練費其它研究開展費用營業(yè)外收入及費用營業(yè)外收入利息收入投資收益various amortizati onloss on export salesmeal (expe nses)employee ben efits/welfareresearch and developme nt expe nsecommissi on (expe nse)training (expe nse)prof

39、essi onal service feesother gen eral and adm ini strative expe nsesresearch and developme nt expe nsespayroll expe nserent expe nse, rentoffice suppliestravell ing expe nse, travelshipp ing expe nses, freightpostage (expe nses)repair(s) and maintenance (expe nse)utilities (expe nse)in sura nee (expe

40、 nse)en terta inment (expe nse)taxesdepreciati on expe nse英譯various amortizati onmeal (expe nses)employee ben efits/welfaretraining (expe nse)other research and developme nt expe nsesnon-operat ing reve nue and expe nses, other in come(expe nse)non-operati ng reve nuein terest reve nu e/i ncomein vestme nt in come權(quán)益法認(rèn)列之投資收益in vestme nt in come recog ni zed un der equity method股利收入divide nds in come短期投資市價上升利益gai n on market price reco