注册会计师专业英文词汇.

专业英文词汇

一、资产

assets

1

、

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 investments

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

A

T

）

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

-

其它

other current assets - other

2

、

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

3

、

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

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 forequipment

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

重估增值

miscellaneous

property,

plant,

and

equipment

-

revaluation

increments

1589

累积折旧

-

杂项固定资产

accumulated

depreciation

-

miscellaneous

property,

plant,

and equipment

16

递耗资产

depletable assets

161

递耗资产

depletable assets

1611

天然资源

natural resources

1618

天然资源

-

重估增值

natural resources -revaluation increments

1619

累积折耗

-

天然资源

accumulated depletion - natural resources

17

无形资产

intangible assets

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

computer software

1751

计算机软件

computer software cost

176

商誉

goodwill

1761

商誉

goodwill

177

开办费

organization costs

1771

开办费

organization costs

178

其它无形资产

other intangibles

1781

递延退休金成本

deferred pension costs

1782

租赁权益改良

leasehold improvements

1788

其它无形资产

-

其它

other intangible assets - other

18

其它资产

other assets

181

递延资产

deferred assets

1811

债券发行成本

deferred bond issuance costs

1812

长期预付租金

long-term prepaid rent

1813

长期预付保险费

long-term prepaid insurance

1814

递延所得税资产

deferred income tax assets

1815

预付退休金

prepaid pension cost

1818

其它递延资产

other deferred assets

182

闲置资产

idle assets

1821

闲置资产

idle assets

184

长期应收票据及款项与催收帐款

long-term notes , accounts and overdue receivables

1841

长期应收票据

long-term notes receivable

1842

长期应收帐款

long-term accounts receivable

1843

催收帐款

overdue receivables

1847

长期应收票据及款项与催 收帐款

-

关系人

long-term

notes,

accounts

and

overdue

receivables- related parties

1848

其它长期应收款项

other long-term receivables

1849

备抵呆帐

-

长期应收票据及款项与催收帐款

< br>

allowance

for

uncollectible

accounts

-

long-term notes, accounts and overdue receivables

185

出租资产

assets leased to others

1851

出租资产

assets leased to others

1858

出租资产

-

重估增值

assets leased to others - incremental value from revaluation

1859

累积折旧

-

出租资产

accumulated depreciation - assets leased to others

186

存出保证金

refundable deposit

1861

存出保证金

refundable deposits

188

杂项资产

miscellaneous assets

1881

受限制存款

certificate of deposit - restricted

1888

杂项资产

-

其它

miscellaneous assets - other

二、

负债

liabilities

21~ 22

流动负债

current liabilities

211

短期借款

short-term borrowings

（

debt

）

2111

银行透支

bank overdraft

2112

银行借款

bank loan

2114

短期借款

-

业主

short-term borrowings - owners

2115

短期借款

-

员工

short-term borrowings - employees

2117

短期借款

-

关系人

short-term borrowings- related parties

2118

短期借款

-

其它

short-term borrowings - other

212

应付短期票券

short-term notes and bills payable

2121

应付商业本票

commercial paper payable

2122

银行承兑汇票

bank acceptance

2128

其它应付短期票券

other short-term notes and bills payable

2129

应付短期票券折价

discount on short-term notes and bills payable

213

应付票据

notes payable

2131

应付票据

notes payable

2137

应付票据

-

关系人

notes payable - related parties

2138

其它应付票据

other notes payable

214

应付帐款

accounts pay able

2141

应付帐款

accounts payable

2147

应付帐款

-

关系人

accounts payable - related parties

216

应付所得税

income taxes payable

2161

应付所得税

income tax payable

217

应付费用

accrued expenses

2171

应付薪工

accrued payroll

2172

应付租金

accrued rent payable

2173

应付利息

accrued interest payable

2174

应付营业税

accrued V

AT payable

2175

应付税捐

-

其它

accrued taxes payable- other

2178

其它应付费用

other accrued expenses payable

218~219

其它应付款

other payables

2181

应付购入远汇款

forward exchange contract payable

2182

应付远汇款

-

外币

forward exchange contract payable - foreign currencies

2183

买卖远汇溢价

premium on forward exchange contract

2184

应付土地房屋款

payables on land and building purchased

2185

应付设备款

Payables on equipment

2187

其它应付款

-

关系人

other payables - related parties

2191

应付股利

dividend payable

2192

应付红利

bonus payable

2193

应付董监事酬劳

compensation payable to directors and supervisors

2198

其它应付款

-

其它

other payables - other

226

预收款项

advance receipts

2261

预收货款

sales revenue received in advance

2262

预收收入

revenue received in advance

2268

其它预收款

other advance receipts

227

一年或一营业周期内到期长期负债

long-term liabilities -current portion

2271

一年或一营业周期内到期公司债

corporate bonds payable - current portion

2272

一年或一营业周期内到期长期借款

long-term loans payable - current portion

2273

一年或一营业周期内到期 长期应付票据

及款项

long- term

notes

and

accounts

payable due within one year or one operating cycle

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-term

notes

and

accounts payables to related parties - current portion

2278

其它一年或一营业周期内到期长期负债

other long-term lia- bilities - current portion

228~229

其它流动负债

other current liabilities

2281

销项税额

V

AT received

（

or output tax

）

2283

暂收款

temporary receipts

2284

代收款

receipts under custody

2285

估计售后服务

保固负债

estimated warranty liabilities

2291

递延所得税负债

deferred income tax liabilities

2292

递延兑换利益

deferred foreign exchange gain

2293

业主（股东）往来

owners^ current account

2294

同业往来

current account with others

2298

其它流动负债

-

other current liabilities - others

23

长期负债

long-term liabilities

231

应付公司债

corporate bonds payable

2311

应付公司债

corporate bonds payable

2319

应付公司债溢（折）价

< /p>

premium

（

discount

）

on corporate bonds payable

232

长期借款

long-term loans payable

2321

长期银行借款

long-term loans payable - bank

2324

长期借款

-

业主

long-term loans payable - owners

2325

长期借款

-

员工

long-term loans payable - employees

2327

长期借款

-

关系人

long-term loans payable - related parties

2328

长期借款

-

其它

long-term loans payable - other

233

长期应付票据及款项

long- term notes and accounts payable

2331

长期应付票据

long-term notes payable

2332

长期应付帐款

long-term accounts pay-able

2333

长期应付租赁负债

long-term capital lease liabilities

2337

长期应付票据及款项

-

关系人

Long-term notes and accounts payable - related parties

2338

其它长期应付款项

other long-term payables

234

估计应付土地增值税

accrued liabilities for land value increment tax

2341

估计应付土地增值税

estimated accrued land value incremental tax pay-able

235

应计退休金负债

accrued pension liabilities

2351

应计退休金负债

accrued pension liabilities

238

其它长期负债

other long-term liabilities

2388

其它长期负债

-

other long-term liabilities - other

28

其它负债

other liabilities

281

递延负债

deferred liabilities

2811

递延收入

deferred revenue

2814

递延所得税负债

deferred income tax liabilities

2818

其它递延负债

other deferred liabilities