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1、Evaluation Warning: The document was created with Spire.Doc for .NET.名称英译 资产 asseets 流动资产 currrent asseets 现现金及约当现现金 cashh andd cassh eqquivaalentts 库存现金 cashh on handd 零用金/周转金 pettty caash/rrevollvingg funnds 银行存款 cashh in bankks 在途现金 cashh in trannsit 约当现金 cashh equuivallentss 其它现金及约当现现金 otheer ca
2、ash aand ccash equiivaleents 短期投资 shorrt-teerm iinvesstmennt短期投资股票 shorrt-teerm iinvesstmennts - stoock 短期投资短期票券 shorrt-teerm iinvesstmennts - shoort-tterm notees annd biills 短期投资政府债券 shorrt-teerm iinvesstmennts - govvernmment bondds 短期投资受益凭证 shorrt-teerm iinvesstmennts - benneficciaryy cerrtifiicat
3、ees 短期投资公司债 shorrt-teerm iinvesstmennts - corrporaate bbondss 短期投资其它 shorrt-teerm iinvesstmennts - othher 备抵短期投投资跌价损失 alllowannce ffor rreducctionn of shorrt-teerm iinvesstmennt too marrket 应收票据 notees reeceivvablee 应收票据贴现现 disccountted nnotess recceivaable 应收票据关系人 notees reeceivvablee - rrelatted p
4、partiies 其它应收票据 otheer nootes receeivabble 备抵呆帐应收票据 alloowancce foor unncolllectiible accoountss- nootes receeivabble 应收账款 accoountss recceivaable 应收分期账款 insttallmment accoountss recceivaable 应收账款关系人 accoountss recceivaable - reelateed paartiees 备抵呆帐应收账款 alloowancce foor unncolllectiible accoountss
5、- aaccouunts receeivabble 其它应收款 otheer reeceivvablees 应收远汇款 forwward exchhangee conntracct reeceivvablee应收远汇款款外币 forwward exchhangee conntracct reeceivvablee - fforeiign ccurreenciees 买卖远汇折价 disccountt on forwward ex-cchangge coontraact名称英译 应收收益 earnned rrevennue rreceiivablle 应收退税款 incoome ttax rre
6、funnd reeceivvablee 其它应收款关系人 otheer reeceivvablees - relaated partties 其它应收款其它 otheer reeceivvablees - otheer 备抵呆帐其它应收款 alllowannce ffor uuncolllecttiblee acccountts - otheer reeceivvablees 存货 invventooriess 商品存存货 merrchanndisee invventoory 寄销商品 connsignned ggoodss 在途商品 gooods iin trransiit 备抵存货跌价损失
7、 alllowannce ffor rreducctionn of inveentorry too marrket 制成品 finnisheed gooods 寄销制成品 connsignned ffinisshed goodds 副产品 by-prodductss 在制品 worrk inn proocesss 委外加工 worrk inn proocesss - ooutsoourceed 原料 raww matteriaals 物料 supppliees 在途原物物料 matteriaals aand ssuppllies in ttranssit 备抵存货跌价损失 alllowannc
8、e ffor rreducctionn of inveentorry too marrket 预付费用 preepaidd exppensees 预付薪资 preepaidd payyrolll 预付租金 preepaidd rennts 预付保险费 preepaidd inssurannce 用品盘存 offfice supppliess 预付所得税 preepaidd inccome tax 其它预付费用 othher pprepaaid eexpennses 预付款项 preepaymmentss 预付货款 preepaymment for purcchasees 其它预付款项 othh
9、er pprepaaymennts其它流动资资产 othher ccurreent aassetts名称英译进项税额额 VATT paiid ( or iinputt taxx) 留抵税额 exceess VVAT ppaid (or overrpaidd VATT) 暂付款 tempporarry paaymennts 代付款 paymeent oon beehalff of otheers 员工借支 advaancess to emplloyeees 存出保证金 refuundabble ddepossits 受限制存存款 certtificcate of ddepossit-rrestr
10、ricteed 递延所得税资资产 defeerredd inccome tax asseets 递延兑换损失 defeerredd forreignn excchangge loossess 业主(股东)往来 owneers(stocckhollderss) ccurreent aaccouunt 同业往来 currrent accoount withh othhers 其它流动资产其它 otheer cuurrennt asssetss - ootherr 基金及长期投资 fundds annd loong-tterm inveestmeents 基金 fundds 偿债债基金 redeem
11、ptiion ffund (or sinkking fundd) 改良及扩充基金 fundd forr impproveementt andd exppansiion 意外损失准备基金 conttingeency fundd 退休基金 penssion fundd 其它基金 otheer fuunds 长期投资 longg-terrm innvesttmentts 长期股权投资 longg-terrm eqquityy invvestmmentss 长期债券投资 longg-terrm boond iinvesstmennts 长期不动产投资 longg-terrm reeal eestatt
12、e inn-vesstmennts 人寿保险现金解约价值 cassh suurrennder valuue off liffe innsuraance 其它长期投资 otheer loong-tterm inveestmeents 备抵长期投资跌价损失 alllowannce ffor eexcesss off cosst ovver mmarkeet vaalue of llong-termm invvestmmentss 固定资产 proppertyy , pplantt, annd eqquipmment 土地 landd 土地重估增值 landd - rrevalluatiion ii
13、ncreementts 土地改良良物 landd impproveementts名称英译土地改良物物重估增值 lannd immprovvemennts - revvaluaationn inccremeents 累积折旧土地改良良物 acccumullatedd deppreciiatioon - landd impproveementts房屋及建建物 builldinggs 房屋屋及建物重估增值 buiildinngs -revaaluattion incrremennts 累积折旧房屋及建建物 acccumullatedd deppreciiatioon - builldinggs 机(
14、器)具及设备 machhinerry annd eqquipmment 机(器)具 machhinerry 机(器)具重估增值 mmachiineryy - rrevalluatiion iincreementts 累积折旧机(器)具 aaccummulatted ddepreeciattion - maachinnery 租赁资产 leassed aassetts 累积折旧租赁资产accuumulaated deprreciaationn - lleaseed asssetss 租赁权益改良 leasseholld immprovvemennts 累积折旧租赁权益改良 acccumullat
15、edd deppreciiatioon - leasseholld immprovvemennts 未完工程程及预付购置设备款 connstruuctioon inn proogresss annd prrepayymentts foor eqquipmment 未完工程 consstrucctionn in proggresss 预付购置设备款 preppaymeent ffor eequippmentt 杂项固定资产 misccellaaneouus prroperrty, plannt, aand eequippmentt 杂项固定资产重估增值 misscelllaneoous ppro
16、peerty, plaant, and equiipmennt revvaluaationn inccremeents 累积折旧杂项固定资产 acccumuulateed deeprecciatiion - misscelllaneoous ppropeerty, plaant, and equiipmennt 递耗资产 deplletabble aassetts 天然然资源 natuural resoourcees 天然资源重估增值 natuural resoourcees -rrevalluatiion iincreementts 累积折耗天然资源 accuumulaated deplle
17、tioon - natuural resoourcees 无形资产 intaangibble aassetts 商标权 traddemarrks 专利权 pateents 特许权 frannchisse 著作作权 copyyrighht 计算机软件 compputerr sofftwarre coost 商誉 gooddwilll名称英译开办费 orgaanizaationn cossts 其其它无形资产 otheer inntanggiblees 递延退休金金成本 defeerredd pennsionn cossts租赁权益改良 leasseholld immprovvemennts 其它
18、无形资产-其它 otheer inntanggiblee asssets - otther 其它资产 otheer asssetss 递延资产 defeerredd asssets 债券发行成本 defeerredd bonnd isssuannce ccostss 长期预付租金 longg-terrm prrepaiid reent 长期预付保险费 longg-terrm prrepaiid innsuraance 递延所得税资资产 defeerredd inccome tax asseets 预付退休金 preppaid penssion costt 其它递延资产 otheer deefe
19、rrred aassetts 闲置资产 idlee asssets 长期应收票据及及款项与催收帐款 long-termm nottes , acccountts annd ovverduue reeceivvablees 长期应收票据 longg-terrm nootes receeivabble 长期应收帐款 longg-terrm acccounnts rreceiivablle 催收帐款 overrdue receeivabbles 长期应收票据及及款项与催收帐款-关系人 long-termm nottes, accoountss andd oveerduee recceivaables
20、s- reelateed paartiees 其它长期应收款项 otherr lonng-teerm rreceiivablles 备抵呆帐-长期应收票据及及款项与催收帐款 allowwancee forr unccolleectibble aaccouunts - loong-tterm notees, aaccouunts and overrdue receeivabbles出租资产 asseets lleaseed too othhers 出租资产重估增值 asseets lleaseed too othhers - inncremmentaal vaalue fromm revvalu
21、aationn 累积折旧出租资产 accuumulaated deprreciaationn - aassetts leeasedd to otheers 存出保证金 refuundabble ddepossit 杂杂项资产 misccellaaneouus asssetss名称英译受限制存存款 certtificcate of ddepossit - resstriccted 杂项资产产其它 misccellaaneouus asssetss - ootherr 负债 liabbilitties 流动负债 currrent liabbilitties 短期借款 shorrt-teerm bb
22、orroowinggs(deebt) 银行透支 bankk oveerdraaft 银行借款 bankk loaan 短期借款业主 shorrt-teerm bborroowinggs - owneers 短期借款员工 shorrt-teerm bborroowinggs - emplloyeees 短期借款关系人 shorrt-teerm bborroowinggs- rrelatted ppartiies 短期借款其它 shortt-terrm boorrowwingss - ootherr 应付短期票票券 shorrt-teerm nnotess andd billls ppayabbl
23、e 应应付商业本票 commmerciial ppaperr payyablee 银行承兑汇票 bankk accceptaance 其它应付短期期票券 otheer shhort-termm nottes aand bbillss payyablee 应付短期票票券折价 disccountt on shorrt-teerm nnotess andd billls ppayabble 应付票据 notees paayablle 应付票据关系人 notees paayablle - relaated partties 其它应付票据 otheer nootes payaable 应付帐款 acco
24、ountss payyablee 应付帐款关系人 accoountss payyablee - rrelatted ppartiies 应付所得税 incoome ttax ppayabble 应付费用 accrrued expeensess 应付薪工 accrrued payrroll 应付租金 accrrued rentt payyablee 应付利息 accrrued inteerestt payyablee 应付营业税 accrrued VAT payaable 应付税捐其它 accrrued taxees paayablle- ootherr 其它应付费用 otheer acccru
25、eed exxpensses ppayabble 其它应付款 otheer paayablles名称英译应付购入远汇款 forwward exchhangee conntracct paayablle 应付远汇款外币 forwward exchhangee conntracct paayablle - foreeign currrenciies 买卖远汇汇溢价 premmium on fforwaard eexchaange conttractt应付土地房房屋款 payaabless on landd andd buiildinng puurchaased 应付设备款 payaabless o
26、n equiipmennt 其它应付款关系人 otherr payyablees - relaated partties 应付股利 diviidendd payyablee 应付红利 bonuus paayablle 应付董监事酬劳 comppensaationn payyablee to direectorrs annd suupervvisorrs 其它应付款其它 otheer paayablles - othher 预收款项advaance receeiptss 预收货款 salees reevenuue reeceivved iin addvancce 预收收入 reveenue re
27、ceeivedd in advaance 其它预收款 otheer addvancce reeceippts 一年或一一营业周期内到期长期负债 long-termm liaabiliitiess -cuurrennt poortioon一年或一营营业周期内到期公司司债corpooratee bonnds ppayabble - currrentt porrtionn 一年或一营营业周期内到期长期借款 long-termm loaans ppayabble - currrentt porrtionn 一年或一营营业周期内到期长期应付票据及及款项 long-termm nottes aand aa
28、ccouunts payaable due withhin oone yyear or oone ooperaatingg cyccle 一年或一营营业周期内到期长期应付票据及及款项-关系人 long-termm nottes aand aaccouunts payaabless to relaated partties - cuurrennt poortioon 其它一年或或一营业周期内到期长期负债 otherr lonng-teerm llia- biliitiess - ccurreent pportiion 其它流动负负债 otheer cuurrennt liiabillitiees
29、 销项项税额 VAT receeivedd(or outpput ttax) 暂收款 tempporarry reeceippts名称英译代收款 receeiptss undder ccustoody 估计售后服务/保固负债estiimateed waarrannty lliabiilitiies 递延所得税负负债 defeerredd inccome tax liabbilitties 递延兑换利益 defeerredd forreignn excchangge gaain业主(股东)往来 owneers currrent accoount 同业往来 currrent accoount wi
30、thh othhers 其它流动负债-其它 otheer cuurrennt liiabillitiees - otheers 应付公司债 corpporatte boonds payaable 应付公司债 corpporatte boonds payaable 应付公司债溢(折)价 premmium(disccountt) onn corrporaate bbondss payyablee 长期借款 longg-terrm looans payaable 长期银行借款 longg-terrm looans payaable - baank 长期借款业主 longg-terrm looans
31、payaable - owwnerss 长期借款员工 longg-terrm looans payaable - emmployyees 长期借款关系人 longg-terrm looans payaable - reelateed paartiees 长期借款其它 longg-terrm looans payaable - otther 长期应付票据及及款项 longg-terrm nootes and accoountss payyablee 长期应付票据 longg-terrm nootes payaable 长期应付帐款 longg-terrm acccounnts ppay-aabl
32、e 长期应付租赁负债债 longg-terrm caapitaal leease liabbilitties 长期应付票据及及款项关系人 long-termm nottes aand aaccouunts payaable - reelateed paartiees 其它长期应应付款项 otheer loong-tterm payaabless 估计应付土地地增值税 accrrued liabbilitties for landd vallue iincreementt taxx 估计应付土地地增值税 estiimateed acccrueed laand vvaluee inccremeen
33、tall taxx payy-ablle 应计退休金金负债 accrrued penssion liabbilitties 其它长期负债 otheer loong-tterm liabbilitties 其它长期负债其它 otheer loong-tterm liabbilitties - otther 其它负债 otheer liiabillitiees 递延负债 defeerredd liaabiliitiess名称英译递延收入 defeerredd revvenuee 递延所得税负负债 defeerredd inccome tax liabbilitties 其它递延负债 otheer
34、deeferrred lliabiilitiies 存入保证金 depoositss recceiveed 存入入保证金 guarranteee deeposiit reeceivved杂项负债债 misccellaaneouus liiabillitiees 杂项项负债其它 misccellaaneouus liiabillitiees - otheer 业主权益 owneers equiity 资资本（或股股本） capiital 普通股股股本 capiital - coommonn stoock 特别股股本 capiital - prreferrred stocck 预收股本 capii
35、tal colllecteed inn advvancee 待分配股股票股利 stocck diivideends to bbe diistriibuteed 资本 capiital 资本公积 addiitionnal ppaid-in ccapittal 股股票溢价 paidd-in capiital in eexcesss off parr 普通股股股票溢价 paidd-in capiital in eexcesss off parr- coommonn stoock 特别股股票溢溢价 paidd-in capiital in eexcesss off parr- prreferrred
36、stocck 资产重估增增值准备 capiital surpplus fromm asssets revaaluattion 处分资产溢价公公积 capiital surpplus fromm gaiin onn dissposaal off asssets 合并公积 capiital surpplus fromm bussinesss coombinnatioon 受赠公积 donaated surpplus 其它资本公积 otheer addditiionall paiid-inn cappitall 权益法长期股权投资资本公积 addittionaal paaid-iin caapita
37、al frrom iinvesstee undeer eqquityy metthod 资本公积库藏股票交交易 addiitionnal ppaid-in ccapittal - treeasurry sttock tranns-acctionns 保留盈余(或累积亏损) retaainedd earrninggs (aaccummulatted ddeficcit) 法定盈余余公积 legaal reeservve 特别盈余公积 speccial reseerve名称英译意外损失准备 conttingeency reseerve 改良扩充准备 imprrovemment and expaan
38、sioon reeservve 偿债准备 speccial reseerve for redeemptiion oof liiabillitiees 其它特别盈余公积 otheer sppeciaal reeservve 未分配盈盈余(或累积亏损) rettaineed eaarninngs-uunappproprriateed (oor acccumuulateed deeficiit) 累积盈亏 accuumulaated proffit oor looss 前期损益调整 prioor peeriodd adjjustmmentss 本期损益 net incoome oor looss f
39、for ccurreent pperiood 权益调整 equiity aadjusstmennts长期股权投资未实现跌价损失 unreealizzed lloss on mmarkeet vaalue declline of llong-termm equuity inveestmeents 累积换算调调整数 cumuulatiive ttransslatiion aadjusstmennt 未认列为退休金成成本之净损损失 net losss nott reccogniized as ppensiion ccostss 库藏股 treaasuryy stoock 少少数股权 minoorit
40、yy intteresst 营业业收入 operratinng reevenuue 销货货收入 salees reevenuue 分期期付款销货货收入 insttallmment salees reevenuue 销货退回 salees reeturnn 销货折让 salees alllowaancess 劳务收入 servvice reveenue 业务收入 agenncy rrevennue 其其它营业收入 otheer opperatting reveenue 其它营业收入其它 otheer opperatting reveenue- othher 营业成本 operratinng co
41、osts 销货成本 costt of goodds soold 分期付款款销货成本 insttallmment costt of goodds soold 进货 purcchasees 进货货费用 purcchasee exppensees名称英译进货退出 purcchasee retturnss 进货折让 charrges on ppurchhasedd merrchanndisee 进料 materials purchased 进料费用 charges on purchased material 进料退出 material purchase returns 进料折让 material pu
42、rchase 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