会计科目中英文对照全

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

/

周转金

petty cash/revolving funds?

1113

银行存款

cash in banks?0 g

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

VAT paid ( or input tax)?

1282

留抵税额

excess VAT paid (or overpaid VAT)?

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?

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 < /p>

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

-

重

估