会计科目中英文对照6983519068.docx

14会计科目中英文对照名称英译 资产 assets 流动资产 current assets 现金及约当现金 cash and cash equivalents 库存现金 cash on hand  零用金/周转金 petty cash/revolving funds  银行存款 cash in banks  在途现金 cash in transit  约当现金 cash equivalents  其它现金及约当现金 other cash and cash equivalents  短期投资 short-term investment短期投资股票 short-term investments - stock  短期投资短期票券  short-term investments - short-term notes and bills  短期投资政府债券  short-term investments - government bonds  短期投资受益凭证  short-term investments - beneficiary certificates  短期投资公司债  short-term investments - corporate bonds  短期投资其它 short-term investments - other  备抵短期投资跌价损失 allowance for reduction of short-term investment to market  应收票据 notes receivable 应收票据贴现  discounted notes receivable  应收票据关系人  notes receivable - related parties  其它应收票据  other notes receivable  备抵呆帐应收票据  allowance for uncollectible accounts- notes receivable  应收账款 accounts receivable 应收分期账款  installment accounts receivable  应收账款关系人  accounts receivable - related parties  备抵呆帐应收账款  allowance for uncollectible accounts - accounts receivable  其它应收款 other receivables 应收远汇款  forward exchange contract receivable 应收远汇款外币  forward exchange contract receivable - foreign currencies  买卖远汇折价  discount on forward ex-change contract 名称英译 应收收益  earned revenue receivable  应收退税款  income tax refund receivable  其它应收款关系人  other receivables - related parties  其它应收款其它  other receivables - other  备抵呆帐其它应收款  allowance for uncollectible accounts - other receivables  存货 inventories 商品存货  merchandise inventory  寄销商品 consigned goods  在途商品 goods in transit  备抵存货跌价损失  allowance for reduction of inventory to market  制成品  finished goods  寄销制成品  consigned finished goods  副产品  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  备抵存货跌价损失  allowance for reduction of inventory to market  预付费用 prepaid expenses 预付薪资 prepaid payroll  预付租金 prepaid rents  预付保险费  prepaid insurance  用品盘存  office supplies  预付所得税 prepaid income tax  其它预付费用 other prepaid expenses  预付款项 prepayments 预付货款 prepayment for purchases  其它预付款项  other prepayments 其它流动资产 other current assets名称英译进项税额  VAT paid ( or input tax)  留抵税额  excess VAT paid (or overpaid VAT) 暂付款  temporary payments  代付款  payment on behalf of others  员工借支 advances to employees  存出保证金  refundable deposits  受限制存款 certificate of deposit-restricted  递延所得税资产  deferred income tax assets  递延兑换损失  deferred foreign exchange losses  业主(股东)往来  owners'(stockholders') current account  同业往来 current account with others  其它流动资产其它  other current assets - other  基金及长期投资 funds and long-term investments 基金 funds 偿债基金  redemption fund (or sinking fund)  改良及扩充基金 fund for improvement and expansion  意外损失准备基金  contingency fund  退休基金  pension fund  其它基金  other funds  长期投资 long-term investments 长期股权投资 long-term equity investments  长期债券投资  long-term bond investments  长期不动产投资  long-term real estate in-vestments  人寿保险现金解约价值 cash surrender value of life insurance  其它长期投资  other long-term investments 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments  固定资产 property , plant, and equipment 土地 land 土地重估增值 land - revaluation increments  土地改良物 land improvements名称英译土地改良物重估增值 land improvements - revaluation increments  累积折旧土地改良物 accumulated depreciation - land improvements 房屋及建物 buildings 房屋及建物重估增值 buildings -revaluation increments  累积折旧房屋及建物 accumulated depreciation - buildings  机(器)具及设备 machinery and equipment 机(器)具  machinery  机(器)具重估增值  machinery - revaluation increments  累积折旧机(器)具  accumulated depreciation - machinery  租赁资产 leased assets 累积折旧租赁资产accumulated depreciation - leased assets  租赁权益改良  leasehold improvements  累积折旧租赁权益改良  accumulated depreciation - leasehold improvements  未完工程及预付购置设备款 construction in progress and prepayments for equipment 未完工程  construction in progress  预付购置设备款 prepayment for equipment  杂项固定资产 miscellaneous property, plant, and equipment 杂项固定资产重估增值  miscellaneous property, plant, and equipment revaluation increments  累积折旧杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment  递耗资产 depletable assets 天然资源 natural resources  天然资源重估增值 natural resources -revaluation increments  累积折耗天然资源  accumulated depletion - natural resources  无形资产 intangible assets 商标权  trademarks  专利权 patents 特许权 franchise 著作权 copyright 计算机软件  computer software cost  商誉 goodwill名称英译开办费 organization costs 其它无形资产 other intangibles 递延退休金成本  deferred pension costs 租赁权益改良  leasehold improvements  其它无形资产-其它  other intangible assets - other  其它资产 other assets 递延资产 deferred assets 债券发行成本 deferred bond issuance costs  长期预付租金 long-term prepaid rent  长期预付保险费 long-term prepaid insurance  递延所得税资产 deferred income tax assets  预付退休金  prepaid pension cost  其它递延资产 other deferred assets  闲置资产 idle assets 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 长期应收票据  long-term notes receivable  长期应收帐款 long-term accounts receivable  催收帐款  overdue receivables  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  其它长期应收款项 other long-term receivables  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 出租资产 assets leased to others 出租资产重估增值  assets leased to others - incremental value from revaluation  累积折旧出租资产  accumulated depreciation - assets leased to others  存出保证金 refundable deposit 杂项资产     miscellaneous assets名称英译受限制存款  certificate of deposit - restricted  杂项资产其它  miscellaneous assets - other 负债 liabilities 流动负债 current liabilities 短期借款 short-term borrowings(debt) 银行透支  bank overdraft  银行借款 bank loan  短期借款业主  short-term borrowings - owners  短期借款员工  short-term borrowings - employees  短期借款关系人  short-term borrowings- related parties  短期借款其它  short-term borrowings - other  应付短期票券 short-term notes and bills payable 应付商业本票 commercial paper payable  银行承兑汇票  bank acceptance  其它应付短期票券  other short-term notes and bills payable  应付短期票券折价  discount on short-term notes and bills payable  应付票据 notes payable 应付票据关系人 notes payable - related parties  其它应付票据  other notes payable  应付帐款 accounts payable 应付帐款关系人 accounts payable - related parties  应付所得税  income tax payable  应付费用 accrued expenses 应付薪工 accrued payroll  应付租金  accrued rent payable  应付利息  accrued interest payable  应付营业税  accrued VAT payable  应付税捐其它 accrued taxes payable- other  其它应付费用  other accrued expenses payable  其它应付款 other payables名称英译应付购入远汇款 forward exchange contract payable  应付远汇款外币  forward exchange contract payable - foreign currencies  买卖远汇溢价  premium on forward exchange contract 应付土地房屋款  payables on land and building purchased  应付设备款  payables on equipment  其它应付款关系人 other payables - related parties  应付股利  dividend payable  应付红利  bonus payable  应付董监事酬劳 compensation payable to directors and supervisors  其它应付款其它  other payables - other  预收款项advance receipts   预收货款  sales revenue received in advance  预收收入  revenue received in advance  其它预收款  other advance receipts  一年或一营业周期内到期长期负债 long-term liabilities -current portion一年或一营业周期内到期公司债corporate bonds payable - current portion  一年或一营业周期内到期长期借款  long-term loans payable - current portion  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  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  其它一年或一营业周期内到期长期负债  other long-term lia- bilities - current portion  其它流动负债 other current liabilities 销项税额  VAT received(or output tax)  暂收款  temporary receipts 名称英译代收款  receipts under custody  估计售后服务/保固负债 estimated warranty liabilities  递延所得税负债 deferred income tax liabilities  递延兑换利益  deferred foreign exchange gain 业主(股东)往来  owners' current account  同业往来  current account with others  其它流动负债-其它 other current liabilities - others  应付公司债 corporate bonds payable 应付公司债  corporate bonds payable  应付公司债溢(折)价  premium(discount) on corporate bonds payable  长期借款 long-term loans payable 长期银行借款  long-term loans payable - bank  长期借款业主 long-term loans payable - owners  长期借款员工 long-term loans payable - employees  长期借款关系人 long-term loans payable - related parties  长期借款其它 long-term loans payable - other  长期应付票据及款项 long-term notes and accounts payable 长期应付票据 long-term notes payable  长期应付帐款 long-term accounts pay-able  长期应付租赁负债  long-term capital lease liabilities  长期应付票据及款项关系人 long-term notes and accounts payable - related parties  其它长期应付款项 other long-term payables  估计应付土地增值税 accrued liabilities for land value increment tax 估计应付土地增值税  estimated accrued land value incremental tax pay-able  应计退休金负债 accrued pension liabilities 其它长期负债 other long-term liabilities 其它长期负债其它 other long-term liabilities - other  其它负债 other liabilities 递延负债 deferred liabilities名称英译递延收入  deferred revenue  递延所得税负债  deferred income tax liabilities  其它递延负债 other deferred liabilities  存入保证金 deposits received 存入保证金  guarantee deposit received 杂项负债 miscellaneous liabilities 杂项负债其它  miscellaneous liabilities - other  业主权益 owners' equity 资本（或股本）  capital  普通股股本 capital - common stock  特别股股本 capital - preferred stock  预收股本  capital collected in advance  待分配股票股利  stock dividends to be distributed  资本 capital  资本公积 additional paid-in capital 股票溢价  paid-in capital in excess of par  普通股股票溢价  paid-in capital in excess of par- common stock  特别股股票溢价  paid-in capital in excess of par- preferred stock  资产重估增值准备  capital surplus from assets revaluation  处分资产溢价公积  capital surplus from gain on disposal of assets 合并公积  capital surplus from business combination  受赠公积  donated surplus  其它资本公积  other additional paid-in capital  权益法长期股权投资资本公积  additional paid-in capital from investee under equity method  资本公积库藏股票交易  additional paid-in capital - treasury stock trans-actions  保留盈余(或累积亏损) retained earnings (accumulated deficit) 法定盈余公积  legal reserve  特别盈余公积  special reserve 名称英译意外损失准备  contingency reserve  改良扩充准备 improvement and expansion reserve  偿债准备  special reserve for redemption of liabilities  其它特别盈余公积  other special reserve  未分配盈余(或累积亏损)  retained earnings-unappropriated (or accumulated deficit)  累积盈亏 accumulated profit or loss  前期损益调整  prior period adjustments  本期损益  net income or loss for current period  权益调整 equity adjustments长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments  累积换算调整数  cumulative translation adjustment  未认列为退休金成本之净损失 net loss not recognized as pension costs  库藏股 treasury stock 少数股权 minority interest 营业收入 operating revenue 销货收入 sales revenue 分期付款销货收入 installment sales revenue  销货退回  sales return 销货折让  sales allowances 劳务收入 service revenue 业务收入 agency revenue 其它营业收入 other operating revenue 其它营业收入其它  other operating revenue- other   营业成本 operating costs 销货成本  cost of goods sold  分期付款销货成本 installment cost of goods sold  进货  purchases 进货费用  purchase expenses 名称英译进货退出  purchase returns  进货折让 charges on purchased merchandise  进料  materials purchased  进料费用 charges on purchased material  进料退出 material purchase returns  进料折让  material purchase allowances  直接人工  direct labor  制造费用  manufacturing overhead  间接人工 indirect labor  租金支出  rent expense, rent  折旧  depreciation expense  各项耗竭及摊提  various amortization  伙食费 meal (expenses)  职工福利  employee benefits/welfare  训练费  training (expense)  间接材料  indirect materials  其它制造费用  other manufacturing expenses  劳务成本制 ervice costs 劳务成本 service costs  业务成本 agency costs其它营业成本 other operating costs 其它营业成本-其它  other operating costs-other  营业费用 operating expenses 推销费用 selling expenses 薪资支出  payroll expense  租金支出  rent expense, rent  折旧  depreciation expense  各项耗竭及摊提  various amortization  伙食费  meal (expenses)  职工福利  employee benefits/welfare 名称英译佣金支出  commission (expense)  训练费  training (expense)  其它推销费用  other selling expenses  管理及总务费用 general & administrative expenses 薪资支出  payroll expense  租金支出  rent expense, rent  呆帐损失 loss on uncollectible accounts  折旧  depreciation expense 各项耗竭及摊提  various amortization  外销损失  loss on export sales  伙食费  meal (expenses)  职工福利  employee benefits/welfare  研究发展费用  research and development expense  佣金支出  commission (expense)  训练费  training (expense)  劳务费 professional service fees  其它管理及总务费用  other general and administrative expenses  研究发展费用 research and development expenses 薪资支出  payroll expense  租金支出  rent expense, rent  文具用品 office supplies  旅费 travelling expense, travel  运费  shipping expenses, freight  邮电费  postage (expenses)  修缮费 repair(s) and maintenance (expense)  水电瓦斯费  utilities (expense)  保险费 insurance (expense)  交际费  entertainment (expense)  税捐  taxes  折旧 depreciation expense 名称英译各项耗竭及摊提 various amortization  伙食费  meal (expenses)  职工福利 employee benefits/welfare  训练费 training (expense)  其它研究发展费用  other research and development expenses 营业外收入及费用 non-operating revenue and expenses, other income(expense) 营业外收入 non-operating revenue 利息收入  interest revenue/income  投资收益  investment income  权益法认列之投资收益  investment income recognized under equity method  股利收入  dividends income  短期投资市价回升利益  gain on market price recovery of short-term investment  兑换利益  foreign exchange gain 处分投资收益  gain on disposal of investments  处分资产溢价收入  gain on disposal of assets  其它营业外收入  other non-operating revenue 捐赠收入  donation income  租金收入  rent revenue/income  佣金收入  commission revenue/income  出售下脚及废料收入  revenue from sale of scraps  存货盘盈  gain on physical inventory  存货跌价回升利益  gain from price recovery of inventory  坏帐转回利益  gain on reversal of bad debts  其它营业外收入-其它  other non-o