-
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
A
T 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
-
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
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
-<
/p>
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
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
2
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
夏☆雨
4
营业收入
operating
revenue
41
销货收入
sales
revenue
411
销货收入
sales revenue
4111
销货收入
sales revenue
4112
分期付款销货收入
installment sales revenue
417
销货退回
sales return
4171
销货退回
sales return
419
销货折让
sales allowances
4191
销货折让
sales discounts and allowances
46
劳务收入
service
revenue
461
劳务收入
service revenue
4611
劳务收入
service revenue
47
业务收入
agency
revenue
471
业务收入
agency revenue
4711
业务收入
agency revenue
48
其它营业收入
other operating revenue
488
其它营业收入
-
其它
other
operating revenue
4888
其它营业收入
-
其它
other
operating revenue - other
5
营业成本
operating costs
51
销货成本
cost of
goods sold
511
销货成本
cost of goods sold
5111
销货成本
cost of goods sold
5112
分期付款销货成本
installment cost of goods sold
512
进货
purchases
5121
进货
purchases
5122
进货费用
purchase expenses
5123
进货退出
purchase returns
5124
进货折让
charges on
purchased merchandise
513
进料
materials purchased
5131
进料
material purchased
5132
进料费用
charges on
purchased material
5133
进料退出
material purchase returns
5134
进料折让
material purchase allowances
514
直接人工
direct labor
5141
直接人工
direct labor
515~518
制造费用
manufacturing overhead
5151
间接人工
indirect
labor
5152
租金支出
rent expense, rent
5153
文具用品
office supplies (expense)
5154
旅费
travelling
expense, travel
5155
运费
shipping expenses, freight
5156
邮电费
postage (expenses)
5157
修缮费
repair(s) and maintenance (expense )
5158
包装费
packing expenses
5161
水电瓦斯费
utilities (expense)
5162
保险费
insurance (expense)
5163
加工费
manufacturing overhead - outsourced
-
-
-
-
-
-
-
-
-
上一篇：新视野大学英语第三版第二册视听说
下一篇：电子邮件的“附件”英文说法及相关实用例句