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1、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
2、 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 sho
3、rt-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 accou
4、nts 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 reven
5、ue 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 f
6、or 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 expens
7、es 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
8、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 acco
9、unt 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 inv
10、estments 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
11、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
12、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 constructi
13、on 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,
14、 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 orga
15、nization 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
16、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 an
17、d 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 accumula
18、ted 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
19、 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
20、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 a
21、ccrued 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
22、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 adva
23、nce 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 with
24、in 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 rec
25、eipts 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
26、 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 - ot
27、her 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 la
28、nd 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
29、 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
30、 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
31、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-actio
32、ns 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 (o
33、r 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 l
34、oss 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-
35、 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 purcha
36、se 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 erv
37、ice 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/
38、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
39、(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
40、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 (expe
41、nses) 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 unde
42、r 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