英语会计专业名词

1

资产

assets

11~ 12

流动资产

current assets

111

现金及约当现金

cash and cash equivalents

1111

库存现金

cash on hand

1112

零用金

/

< br>周转金

petty cash/revolving funds

1113

银行存款

cash in banks

1116

在途现金

cash in transit

1117

约当现金

cash equivalents

1118

其它现金及

约当现金

other cash and cash equivalents

112

短期投资

short-term investment

1121

短期投资

-

股票

short-term investments - stock

1122

短期投资

-

短期票券

short-term investments - short-term notes and bills

1123

短期投资

-

政府债券

short-term investments - government bonds

1124

短期投资

-

受益凭证

short-term investments - beneficiary certificates

1125

短期投资

-

公司债

short-term investments - corporate bonds

1128

短期投资

-

其它

short-term investments - other

1129

备抵短期投资跌价损失

allowance for reduction of short-term investment to market

113

应收票据

notes receivable

1131

应收票据

notes receivable

1132

应收票据贴现

discounted notes receivable

1137

应收票据

-

关系人

notes receivable - related parties

1138

其它应收票据

other notes receivable

1139

备抵呆帐

－应收票据

allowance for uncollec- tible accounts- notes receivable

114

应收帐款

accounts receivable

1141

应收帐款

accounts receivable

1142

应收分期帐款

installment accounts receivable

1147

应收帐款

-

关系人

accounts receivable - related parties

1149

备抵呆帐

－应收帐款

allowance for uncollec- tible accounts - accounts receivable

118

其它应收款

other receivables

1181

应收出售远汇款

forward exchange contract receivable

1182

应收远汇款

-

外币

forward exchange contract receivable - foreign currencies

1183

买卖远汇折价

discount on forward ex-change contract

1184

应收收益

earned revenue receivable

1185

应收退税款

income tax refund receivable

1187

其它应收款

-

关系人

other receivables - related parties

1188

其它应收款

-

其它

other receivables - other

1189

备抵呆帐

-

其它应收款

allowance for uncollec- tible accounts - other receivables

121~122

存货

inventories

1211

商品存货

merchandise inventory

1212

寄销商品

consigned goods

1213

在途商品

goods in transit

1219

备抵存货跌价损失

allowance for reduction of inventory to market

1221

制成品

finished goods

1222

寄销制成品

consigned finished goods

1223

副产品

by-products

1224

在制品

work in process

1225

委外加工

work in process - outsourced

1226

原料

raw materials

1227

物料

supplies

1228

在途原物料

materials and supplies in transit

1229

备抵存货跌价损失

allowance for reduction of inventory to market

125

预付费用

prepaid expenses

1251

预付薪资

prepaid payroll

1252

预付租金

prepaid rents

1253

预付保险费

prepaid insurance

1254

用品盘存

office supplies

1255

预付所得税

prepaid income tax

1258

其它预付费用

other prepaid expenses

126

预付款项

prepayments

1261

预付货款

prepayment for purchases

1268

其它预付款项

other prepayments

128~129

其它流动资产

other current assets

1281

进项税额

V

AT paid ( or input tax)

1282

留抵税额

excess V

AT paid (or overpaid V

AT)

1283

暂付款

temporary payments

1284

代付款

payment on behalf of others

1285

员工借支

advances to employees

1286

存出保证金

refundable deposits

1287

受限制存款

certificate of deposit-restricted

1291

递延所得税资产

deferred income tax assets

1292

递延兑换损失

deferred foreign exchange losses

1293

业主

(

股东

)

往来

owners'(stockholders') current account

1294

同业往来

current account with others

1298

其它流动资产

-

other current assets - other

13

基金及长期投资

funds and long-term investments

131

基金

funds

1311

偿债基金

redemption fund (or sinking fund)

1312

改良及扩充基金

fund for improvement and expansion

1313

意外损失准备基金

contingency fund

1314

退休基金

pension fund

1318

其它基金

other funds

132

长期投资

long-term investments

1321

长期股权投资

long-term equity investments

1322

长期债券投资

long-term bond investments

1323

长期不动产投资

long-term real estate in-vestments

1324

人寿保险现金解约价值

cash surrender value of life insurance

1328

其它长期投资

other long-term investments

1329

备抵长期投资跌价损失

allowance

for

excess

of

cost

over

market

value

of

long- term

investments

14~ 15

固定资产

property , plant, and equipment

141

土地

land

1411

土地

land

1418

土地

-

重估增值

land - revaluation increments

142

土地改良物

land improvements

1421

土地改良物

land improvements

1428

土地改良物

-

重估增值

land improvements - revaluation increments

1429

累积折旧

-

土地改良物

accumulated depreciation - land improvements

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 -revaluation increments

1439

累积折旧

-

房屋及建物

accumulated depreciation - buildings

144~146

机

(

器

)

具及设备

machinery and equipment

1441

机

(

器

)

具

machinery

1448

机

(

器

)

具

-

重估增值

machinery - revaluation increments

1449

累积折旧

-

机

(

器

)

具< /p>

accumulated depreciation - machinery

151

租赁资产

leased assets

1511

租赁资产

leased assets

1519

累积折旧

-

租赁资产

accumulated depreciation - leased assets

152

租赁权益改良

leasehold improvements

1521

租赁权益改良

leasehold improvements

1529

累积折旧

-

租赁权益改良

accumulated depreciation - leasehold improvements

156

未完工程及预付购置设备款

construction in progress and prepayments for equipment

1561

未完工程

construction in progress

1562

预付购置设备款

prepayment for equipment

158

杂项固定资产

miscellaneous property, plant, and equipment

1581

杂项固定资产

miscellaneous property, plant, and equipment

1588

杂项固定资产