會(huì)計(jì)專業(yè)術(shù)語(yǔ)中英文對(duì)照0

1、會(huì)計(jì)專業(yè)術(shù)語(yǔ)中英文對(duì)照會(huì)計(jì)專業(yè)術(shù)語(yǔ)中英文對(duì)照 一、資產(chǎn) assets1、 流動(dòng)資產(chǎn) current assets111 現(xiàn)金及現(xiàn)金等價(jià)物 cash and cash equivalents1111 庫(kù)存現(xiàn)金 cash on hand1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds1113 銀行存款 cash in banks1116 在途現(xiàn)金 cash in transit1117 現(xiàn)金等價(jià)物 cash equivalents1118 其它現(xiàn)金及現(xiàn)金等價(jià)物 other cash and cash equivalents112 短期投資 short-term inv

2、estments1121 短期投資 -股票 short-term investments - stock1122 短期投資 -短期政券 short-term investments - short-term notes and bills1123 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates1125 短期投資 -公司債 short-term investments - corporate bonds112

3、8 短期投資 -其它 short-term investments - other1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investmentto market(1129這個(gè)中文英文的說(shuō)法我都沒(méi)聽(tīng)說(shuō)過(guò),我覺(jué)得正確的中英文應(yīng)該是: 短期投資跌價(jià)準(zhǔn)備, securities fair value adjustment)1131 應(yīng)收票據(jù) notes receivable1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related p

4、arties1138 其它應(yīng)收票據(jù) other notes receivable1139 壞帳準(zhǔn)備應(yīng)收票據(jù) allowance for doubtful accounts- notes receivable114 應(yīng)收帳款 accounts receivable1141 應(yīng)收帳款 accounts receivable1142 應(yīng)收分期帳款 installment accounts receivable1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties1149 壞帳準(zhǔn)備 應(yīng)收帳款 allowance for doubtful account

5、s - accountsreceivable118 其它應(yīng)收款 other receivables1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreigncurrencies1183 買(mǎi)賣(mài)遠(yuǎn)匯折價(jià) discount on forward ex-change contract1184 應(yīng)收收益 earned revenue receivable1185 應(yīng)收退稅款 income tax refund receivable1187 其它

6、應(yīng)收款 - 關(guān)系人 other receivables - related parties1188 其它應(yīng)收款 - 其它 other receivables - other1189 壞帳準(zhǔn)備 - 其它應(yīng)收款 allowance for doubtful accounts - otherreceivables121122 存貨 inventories1211 商品存貨 merchandise inventory1212 寄銷(xiāo)商品 consigned goods1213 在途商品 goods in transit1219 存貨跌價(jià)準(zhǔn)備 allowance to reduce inventory t

7、o market1221 制成品 finished goods1222 寄銷(xiāo)制成品 consigned finished goods1223 副產(chǎn)品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit125 預(yù)付費(fèi)用 prepaid expenses1251 預(yù)付薪資 prepaid payroll1252 預(yù)付租金 prepaid ren

8、ts1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance1254 辦公用品 office supplies1255 預(yù)付所得稅 prepaid income tax1258 其它預(yù)付費(fèi)用 other prepaid expenses126 預(yù)付款項(xiàng) prepayments1261 預(yù)付貨款 prepayment for purchases1268 其它預(yù)付款項(xiàng) other prepayments128129 其它流動(dòng)資產(chǎn) other current assets1281 進(jìn)項(xiàng)稅額 vat paid （ or input tax）1282 留抵稅額 excess vat paid （or o

9、verpaid vat）(kathy土豆: 1281&1282兩項(xiàng)美國(guó)會(huì)計(jì)沒(méi)有)1283 暫付款 temporary payments1284 代付款 payment on behalf of others1285 員工借支 advance來(lái) current account with others1298 其它流動(dòng)資產(chǎn)-其它 other current assets - other2、 基金及長(zhǎng)期投資 funds and long-term investments131 基金 funds1311 償債基金 redemption fund （or sinking fund）1312 改良

10、及擴(kuò)充基金 fund for improvement and expansion1313 意外損失準(zhǔn)備基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 長(zhǎng)期投資 long-term investments1321 長(zhǎng)期股權(quán)投資 long-term equity investments1322 長(zhǎng)期債券投資 long-term bond investments1323 長(zhǎng)期不動(dòng)產(chǎn)投資 long-term real estate investments1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cash surrender va

11、lue of life insurance1328 其它長(zhǎng)期投資 other long-term investments1329 備抵長(zhǎng)期投資跌價(jià)損失 allowance for excess of cost over market value oflong-term investments3、 固定資產(chǎn) property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improve

12、ments1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累積折舊 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累積折舊 -房屋及建物 accumulated depreciation - buildings144146 機(jī)（器）具及設(shè)備 machinery and eq

13、uipment1441 機(jī)（器）具 machinery1448 機(jī)（器）具 -重估增值 machinery - revaluation increments1449 累積折舊 -機(jī)（器）具 accumulated depreciation - machinery151 租賃資產(chǎn) leased assets1511 租賃資產(chǎn) leased assets1519 累積折舊 -租賃資產(chǎn) accumulated depreciation - leased assets (kathy土豆加: 融資租賃: capital lease, 經(jīng)營(yíng)租賃: operating lease)152 租賃權(quán)益改良 le

14、asehold improvements1521 租賃權(quán)益改良 leasehold improvements1529 累積折舊- 租賃權(quán)益改良 accumulated depreciation - leaseholdimprovements156 未完工程及預(yù)付購(gòu)置設(shè)備款 construction in progress and prepaymentsforequipment1561 未完工程 construction in progress1562 預(yù)付購(gòu)置設(shè)備款 prepayment for equipment158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant

15、, and equipment 1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment1588 雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipment -revaluation increments1589 累積折舊- 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneousproperty, plant, and equipment16 遞耗資產(chǎn) depletable assets161 遞耗資產(chǎn) depletable assets1611

16、 天然資源 natural resources1618 天然資源 -重估增值 natural resources -revaluation increments 1619 累積折耗 -天然資源 accumulated depletion - natural resources17 無(wú)形資產(chǎn) intangible assets171 商標(biāo)權(quán) trademarks1711 商標(biāo)權(quán) trademarks172 專利權(quán) patents1721 專利權(quán) patents173 特許權(quán) franchise1731 特許權(quán) franchise174 著作權(quán) copyright1741 著作權(quán) copyrigh

17、t175 計(jì)算機(jī)軟件 computer software1751 計(jì)算機(jī)軟件 computer software cost176 商譽(yù) goodwill1761 商譽(yù) goodwill177 開(kāi)辦費(fèi) organization costs1771 開(kāi)辦費(fèi) organization costs178 其它無(wú)形資產(chǎn) other intangibles1781 遞延退休金成本 deferred pension costs1782 租賃權(quán)益改良 leasehold improvements1788 其它無(wú)形資產(chǎn)-其它 other intangible assets - other18 其它資產(chǎn) othe

18、r assets181 遞延資產(chǎn) deferred assets1811 債券發(fā)行成本 deferred bond issuance costs1812 長(zhǎng)期預(yù)付租金 long-term prepaid rent1813 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) long-term prepaid insurance1814 遞延所得稅資產(chǎn) deferred income tax assets1815 預(yù)付退休金 prepaid pension cost1818 其它遞延資產(chǎn) other deferred assets182 閑置資產(chǎn) idle assets1821 閑置資產(chǎn) idle assets184 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overduereceivables1841 長(zhǎng)期應(yīng)收票據(jù) long-term notes receivable1842 長(zhǎng)期應(yīng)收帳款 long-term accounts receivable1843 催收帳款 overdue receivables1847