会计科目中英对照汇总28337.docx

《会计科目中英对照汇总28337.docx》由会员分享，可在线阅读，更多相关《会计科目中英对照汇总28337.docx（27页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、财务报表资产负债表 the sstatemment oof finnanciaal possitionn利润表 thee stattementt of ccompreehensiive inncome现金流量表 cashfflow sstatemment所有者权益变动动表 thee moveement of eqquitys funnd一级科目 二级级科目 三级科目 四级科目 代码 名称 代代码 名称 代码 名称 代码 名称 英译 1 资产 asssets 11 12 流动资产 ccurrennt asssets 11 13 一年内到期期的流动资产产 currrent assetts fall

2、ling due wwithinn one year1114 非流动资产产 Noon-currrent assetts 1111 货币资金金 cashh and cash equivvalentts 11111 库存现现金 cassh on hand 1112 零用用金/周转金 peetty ccash/rrevolvving ffunds 1113 银银行存款 bankss 1116 在途途现金 caash inn trannsit 1117 约当当现金 caash eqquivallents 1118 其它它现金及 约当现金 oother cash and ccash eequivaale

3、ntss 112 短期投投资 shoort-teerm innvestmments 11221 短期投投资 -股票 shoort-teerm innvestmments - stoock 1122 短期期投资 -短期票券券 shoort-teerm innvestmments - shoort-teerm nootes aand biills 1123 短短期投资 -政府债券 shortt-termm inveestmennts - goverrnmentt bondds 1124 短短期投资 -受益凭证 shortt-termm inveestmennts - benefficiarry c

4、errtificcates 1125 短短期投资 -公司债 sshort-term invesstmentts - ccorporrate bbonds 1128 短期期投资 -其它 shoort-teerm innvestmments - othher 1129 备备抵短期投资资跌价损失 allowwance for rreducttion oof shoort-teerm innvestmment tto marrket 交交易性金融资资产 ttradabble fiinanciial asssets 113 应收票票据 nottes reeceivaable 11331 应收票票据 no

5、ttes reeceivaable 1132 应收收票据贴现 disccounteed nottes reeceivaable 1137 应收收票据 -关系人 nottes reeceivaable - relaated ppartiees 1138 其其它应收票据据 othher nootes rreceivvable 1139 备抵抵呆帐 应收票据据 alllowancce forr uncoollec- tiblle acccountss- nottes reeceivaable 114 应收帐帐款 acccountss receeivablle 11441 应收帐帐款 acccount

6、ts recceivabble 1142 应收收分期帐款 insttallmeent acccountts recceivabble 1147 应收收帐款 -关系人 aaccounnts reeceivaable - relaated ppartiees 1149 备抵抵呆帐 应收帐款款 badd debtts - accouunts rreceivvable 118 其它应应收款 otther rreceivvabless 11881 应收收出售远汇款款 forrward exchaange ccontraact reeceivaable 1182 应收收远汇款 -外币 foorwardd

7、exchhange contrract rreceivvable - forreign curreenciess 1183 买卖卖远汇折价 disccount on foorwardd ex-cchangee conttract 1184 应收收收益 eearnedd reveenue rreceivvable 1185 应收收退税款 incomme taxx refuund reeceivaable 1186 应收收利息 inteerest receiivablee1187 其它它应收款 - 关系人 oother receiivablees - rrelateed parrties 1188

8、 其它它应收款 - 其它 otther rreceivvabless - otther 1189 备抵抵呆帐 - 其它应收款款 badd debtts - otherr receeivablles 1190 应收收股利 divvidendd receeviablles 1211222 存货 invventorries 12111 商品存存货 meerchanndise invenntory 1212 寄销销商品 coonsignned gooods 1213 在在途商品 ggoods in trransitt 1219 备备抵存货跌价价损失 aallowaance ffor reeductii

9、on off inveentoryy to mmarkett 1221 制成成品 fiinisheed gooods 1222 寄销销制成品 consiigned finisshed ggoods 1223 副产产品 byy-prodducts 1224 在在制品 wworkinng inn proccess 1225 委外外加工 wworkinng inn proccess - outssourceed 1226 原料料 raww mateerialss 1227 物料料 supppliess 1228 在途途原物料 materrials and ssuppliies inn trannsi

10、t 1229 备抵抵存货跌价损损失 alllowannce foor redductioon of invenntory to maarket 125 预付费费用 preepaid expennses 12551 预付薪薪资 preepaid payrooll 1252 预付付租金 prrepaidd rentts 1253 预预付保险费 preppaid iinsuraance 1254 用品品盘存 oofficee suppplies 1255 预付付所得税 pprepaiid inccome ttax 1258 其它它预付费用 otherr preppaid eexpensses 126

11、 预付款款项 preepaymeents 12661 预付货货款 preepaymeent foor purrchasees 1268 其它它预付款项 otheer preepaymeents 1281299 其它流动动资产 otther ccurrennt asssets 12881 进项税税额 VAAT paiid ( oor inpput taax) 1282 留抵抵税额 eexcesss VAT paid (or ooverpaaid VAAT) 1283 暂付付款 teemporaary paaymentts 1284 代付付款 paaymentt on bbehalff of oo

12、therss 1285 员工工借支 addvancees to emplooyees 1286 存出出保证金 refunndablee depoosits 1287 受限限制存款 ccertifficatee of ddeposiit-resstrictted 1291 递延延所得税资产产 defeerred incomme taxx asseets 1292 递延延兑换损失 defeerred foreiign exxchangge lossses 1293 业主主(股东)往来 owwners(stocckholdders) currrent aaccounnt 1294 同业业往来 cuu

13、rrentt accoount wwith ootherss 1298 其它它流动资产-其它 otther ccurrennt asssets - otheer 13 基金及长长期投资 ffunds and llong-tterm iinvesttmentss 1311 基金 funnds 13111 偿债基基金 reedempttion ffund (or siinkingg fundd) 1312 改良良及扩充基金金 fundd for improovemennt andd expaansionn 1313 意意外损失准备备基金 ccontinngencyy fundd 1314 退休休基

14、金 ppensioon funnd 1318 其它它基金 oother fundss 132 长期投投资 lonng-terrm invvestmeents 13221 长期股股权投资 lonng-terrm equuity iinvesttmentss 1322 长期期债券投资 longg-termm bondd inveestmennts 1323 长期期不动产投资资 lonng-terrm reaal esttate iin-vesstmentts 1324 人寿寿保险现金解解约价值 cash surreender valuee of llife iinsuraance 1328 其它它

15、长期投资 otheer lonng-terrm invvestmeents 1329 备抵抵长期投资跌跌价损失 allowwance for eexcesss of ccost oover mmarkett valuue of long-term invesstmentts 14 15 固定资产 ffixed assett 1411 土地 lannd 14111 土地 laand 1418 土土地-重估增值 lland - revaaluatiion inncremeents 142 土地改改良物 laand immproveementss 14221 土地改改良物 lland iimprov

16、vementts 1428 土土地改良物 -重估增值值 landd imprrovemeents - revaaluatiion inncremeents 1429 累积积折旧 -土地改良良物 proovisioon forr provvisionn for accummulateed deppreciaation - lannd impprovemments 143 房屋及及建物 buuildinngs 14331 房屋及及建物 buuildinngs 1438 房屋屋及建物 -重估增值 builddings -revaaluatiion inncremeents 1439 累积积折旧 -房

17、屋及建建物 provvisionn for proviision for aaccumuulatedd deprreciattion - builldingss 1441466 机(器)具及设备 mmachinnery aand eqquipmeent 14441 机(器)具 macchinerry 1448 机机(器)具 -重估增值值 macchinerry - rrevaluuationn incrrementts 1449 累积积折旧 -机(器)具 proovisioon forr provvisionn for accummulateed deppreciaation - macchi

18、nerry 1450 固定定资产清理 dispposal of fiixed aassetss151 租赁资资产 leaased aassetss 15111 租赁资资产 leeased assetts 1519 累积积折旧 -租赁资产产 proovisioon forr provvisionn for accummulateed deppreciaation - leaased aassetss 152 租赁权权益改良 lleasehhold iimprovvementts 15221 租赁权权益改良 leaseehold improovemennts 1529 累积积折旧- 租赁权益益改良

19、 pprovission ffor acccumullated depreeciatiion - leaseehold improovemennts 156 未完工工程及预付购购置设备款 consttructiion inn proggress and pprepayymentss for equippment 15661 未完工工程 coonstruuctionn in pprogreess 1562 预付付购置设备款款 preppaymennt forr equiipmentt 158 杂项固固定资产 mmiscelllaneoous prropertty, pllant, and eeq

20、uipmment 15881 杂项固固定资产 mmiscelllaneoous prropertty, pllant, and eequipmment 1588 杂杂项固定资产产-重估增值 misceellaneeous pproperrty, pplant, and equippment - revvaluattion iincremments 1589 累积积折旧- 杂项固定定资产 prrovisiion foor acccumulaated ddeprecciatioon - mmiscelllaneoous prropertty, pllant, and eequipmment 16

21、递耗资产产 deplletablle asssets 1611 递耗资产产 deplletablle asssets 16111 天然资资源 nattural resouurces 1618 天然然资源 -重估增值值 natuural rresourrces -revalluatioon inccremennts 1619 累积积折耗 -天然资源源 acccumulaated ddeplettion - natuural rresourrces 17 无形资产产 intaangiblle asssets 1711 商标权 trrademaarks 17111 商标权权 traademarrks

22、 172 专利权权 pateents 17221 专利利权 pattents 173 特许权权 frannchisee 17331 特许权权 fraanchisse 174 著作权权 copyyrightt 17441 著作权权 coppyrighht 175 计算机机软件 coomputeer sofftwaree 17551 计算机机软件 ccomputter sooftwarre cosst 176 商誉 goodwwill 17661 商誉 gooodwilll 177 开办费费 orgaanizattion ccosts 17771 开办费费 orgganizaation costs

23、s 178 其它无无形资产 oother intanngiblees 17881 递延退退休金成本 defeerred pensiion coosts 1782 租赁赁权益改良 leasseholdd imprrovemeents 1788 其其它无形资产产-其它 otther iintanggible assetts - oother 18 其它资产产 otheer asssets 1811 递延资产产 defeerred assetts 18111 债券券发行成本 deferrred bbond iissuannce coosts 1812 长期期预付租金 long-term prepaa

24、id reent 1813 长期期预付保险费费 longg-termm preppaid iinsuraance 1814 递递延所得税资资产 deferrred iincomee tax assetts 1815 预预付退休金 preppaid ppensioon cosst 1818 其它它递延资产 otherr defeerred assetts 182 闲置资资产 idlle asssets 18221 闲置资资产 iddle asssets 184 长期应应收票据及款款项与催收帐帐款 lonng-terrm nottes , accouunts aand ovverduee rece

25、eivablles 18441 长期应应收票据 long-term notess receeivablle 1842 长期期应收帐款 long-term accouunts rreceivvable 1843 催收收帐款 ooverduue recceivabbles 1847 长长期应收票据据及款项与催催收帐款-关系人 loong-teerm nootes, accouunts aand ovverduee receeivablles- rrelateed parrties 1848 其它它长期应收款款项 othher loong-teerm reeceivaables 1849 备备抵呆帐

26、-长期应收票票据及款项与与催收帐款 alloowancee for uncolllectiible aaccounnts - long-term notess, acccountss and overddue reeceivaables 185 出租资资产 asssets lleasedd to ootherss 18551 出租资资产 asssets leaseed to otherrs 1858 出租租资产 -重估增值值 asssets lleasedd to ootherss - inncremeental valuee fromm revaaluatiion 1859 累积积折旧 -出

27、租资产 pprovission ffor acccumullated depreeciatiion - assetts leaased tto othhers 186 存出保保证金 reefundaable ddeposiit 18661 存出保保证金 rrefunddable depossits 188 杂项资资产 misccellanneous assetts 18881 受限制制存款 ccertifficatee of ddeposiit - rrestriicted 1888 杂杂项资产 -其它 miiscelllaneouus asssets - otheer 189 可供出出售金融

28、资产产 avaiilablee for sale finanncial assetts190 持有至至到期投资 helld-forr-matuurity invesstmentts191 投资性性房地产 inveestmennt proopertyy192 在建工工程 longg-termm conttract193 工程物物资 mateerial held for cconstrructioon of fixedd asseets194 长期待待摊费用 llong-tterm ddeferrred exxpensee2 负债 liiabiliities 21 22 流动负债 ccurrenn

29、t liaabilitties2123 非非流动负债 non-ccurrennt liaabilitties 2111 短期借款款 shorrt-terrm borrrowinngs(deebt) 21111 银行透透支 baank ovverdraaft 2112 银行行借款 baank looan 2114 短期期借款 -业主 shhort-tterm bborrowwings - ownners 2115 短期期借款 -员工 shhort-tterm bborrowwings - empployeees 2117 短短期借款 -关系人 sshort-term borroowingss-

30、rellated partiies 2118 短期期借款 -其它 shhort-tterm bborrowwings - othher 212 应付短短期票券 sshort-term notess and billss payaable 21221 应付商商业本票 ccommerrcial paperr payaable 2122 银银行承兑汇票票 bankk acceeptancce 2128 其它它应付短期票票券 otther sshort-term notess and billss payaable 2129 应应付短期票券券折价 ddiscouunt onn shorrt-terrm

31、 nottes annd billls paayablee 213 应付票票据 nottes paayablee 21331 应付票票据 nootes ppayablle 2137 应付付票据 -关系人 nootes ppayablle - rrelateed parrties 2138 其其它应付票据据 othher nootes ppayablle 214 应付帐帐款 acccountss payaable 21441 应付帐帐款 acccountts payyable 2147 应付付帐款 -关系人 acccountts payyable - rellated partiies 216

32、应付所所得税 inncome taxess payaable 21661 应付所所得税 iincomee tax payabble 217 应付费费用 acccrued expennses 21771 应付职职工薪酬 aaccrueed payyroll 2172 应付付租金 aaccrueed rennt payyable 2173 应付付利息 aaccrueed intterestt payaable 2175 应付付税捐 -其它 acccrued taxess payaable- otherr 2178 其它它应付费用 otheer acccrued expennses ppayabll

33、e 2182199 其它应付付款 othher paayablees 21881 应付购购入远汇款 forwaard exxchangge conntractt payaable 2182 应付付远汇款 -外币 foorwardd exchhange contrract ppayablle - fforeiggn currrenciies 2183 买卖卖远汇溢价 premmium oon forrward exchaange ccontraact 2184 应付付土地房屋款款 payyabless on lland aand buuildinng purrchaseed 2185 应应付设备

34、款 Payaables on eqquipmeent 2187 其它它应付款 -关系人 otther ppayablles - relatted paartiess 2191 应付付股利 ddivideend paayablee 2192 应付付红利 bbonus payabble 2193 应付付董监事酬劳劳 comppensattion ppayablle to direcctors and ssupervvisorss 2198 其其它应付款 -其它 otther ppayablles - otherr 226 预收款款项advaance rreceippts 22661 预收货货款 s

35、aales rrevenuue recceivedd in aadvancce 2262 预收收收入 rrevenuue recceivedd in aadvancce 2268 其它它预收款 otherr advaance rreceippts 2282299 其它流动动负债 otther ccurrennt liaabilitties 22881 销项税税额 VAAT recceivedd(or ooutputt tax) 2283 暂收收款 teemporaary reeceiptts 2284 代收收款 reeceiptts undder cuustodyy 2285 估估计售后服务务

36、/保固负债 estimmated warraanty lliabillitiess 2291 递延延所得税负债债 defeerred incomme taxx liabbilitiies 2292 递延延兑换利益 defeerred foreiign exxchangge gaiin 2293 业主主(股东)往来 owwners currrent aaccounnt 2294 同业业往来 ccurrennt acccount with otherrs 2298 其它它流动负债-其它 othher cuurrentt liabbilitiies - otherrs 23 长期负债债 longg-

37、termm liabbilitiies 2311 应付债券券 bondds payyable 23111 应付公公司债 ccorporrate bbonds payabble 2319 应付付公司债溢(折)价 preemium(discoount) on coorporaate boonds ppayablle 232 长期借借款 lonng-terrm loaan 23221 长期银银行借款 long-term loan - bannk 2324 长期期借款 -业主 lonng-terrm loaan - oownerss 2325 长期期借款 -员工 lonng-terrm loaan -

38、 eemployyees 2327 长期期借款 -关系人 loong-teerm looan - relatted paartiess 2328 长期期借款 -其它 lonng-terrm loaan - oother 233 长期应应付票据及款款项 lonng-terrm nottes annd acccountss payaable 23331 长期期应付票据 long-term notess payaable 2332 长期期应付款 llong-tterm aaccounnts paayablee 2333 长长期应付租赁赁负债 llong-tterm ccapitaal leaase

39、liiabiliities 2337 长期期应付票据及及款项 -关系人 Loong-teerm nootes aand acccountts payyable - rellated partiies 2338 其它它长期应付款款项 othher loong-teerm paayablees 234 估计应应付土地增值值税 acccrued liabiilitiees forr landd valuue inccremennt taxx 23441 估计应应付土地增值值税 esstimatted acccruedd landd valuue inccremenntal ttax paay-abl

40、le 235 应计退退休金负债 accruued peensionn liabbilitiies 23551 应计退退休金负债 accrrued ppensioon liaabilitties 238 其它长长期负债 oother long-term liabiilitiees 23888 其它长长期负债-其它 othher loong-teerm liiabiliities - othher 28 其它负债债 otheer liaabilitties 2811 递延负债债 defeerred liabiilitiees 28111 递延收收入 deeferreed revvenue 2814

41、 递递延所得税负负债 deeferreed inccome ttax liiabiliities 2818 其它它递延负债 otherr defeerred liabiilitiees 2819 专项项应付款 acccountss payaable ffor sppeciallized termss2820 预计计负债 proovisioon forr liabbilitiies 286 存入保保证金 deepositts recceivedd 28661 存入保保证金 gguaranntee ddeposiit recceivedd 288 杂项负负债 misscellaaneouss li

42、abbilitiies 2888 杂项项负债 -其它 miiscelllaneouus liaabilitties - otheer 3 业主权益 ownerrs eqquity 31 资本 cappital 3111 实收资本本（或股本） capital 31111 普通股股股本 caapitall - coommon stockk 3112 特别别股股本 ccapitaal - ppreferrred sstock 3113 预收收股本 ccapitaal colllecteed in advannce 3114 待分分配股票股利利 stoock diividennds too be dd

43、istriibutedd 32 资本公积积 capiital rreservve 3211 股票溢价价 capiital rreservve in excesss of par 32111 普通股股股票溢价 capittal reeservee in eexcesss of ppar- ccommonn stocck 3212 特别别股股票溢价价 capiital rreservve in excesss of par- prefeerred stockk 323 资产重重估增值准备备 cappital reserrve frrom asssets revalluatioon 32331 资产

44、重重估增值准备备 capiital rreservve froom asssets rrevaluuationn 324 处分资资产溢价公积积 cappital reserrve frrom gaain onn dispposal of asssets 32441 处分资资产溢价公积积 cappital reserrve frrom gaain onn dispposal of asssets 325 合并公公积 caapitall reseerve ffrom bbusineess coombinaation 32551 合并公公积 cappital reserrve frrom buusinesss commbinattion 326 受赠公公积 doonatedd surpplus 32661 受赠赠公积 doonatedd surpplus 328 其它资资本公积 otherr cap