會計專業(yè)術(shù)語中英文對照表

1、ACCOUNTING、資產(chǎn) assets1、流動資產(chǎn) current assets111 現(xiàn)金及約當現(xiàn)金 cash and cash equivalents 1111 庫存現(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 約當現(xiàn)金 cash equivalents1118 其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents112 短期投資 short-term investments1121 短期

2、投資1125 短期投資1128 短期投資- 股票 short-term investments - stock1122 短期投資 -短期票券1123 短期投資 -政府債券1124 短期投資 -受益憑證short-term investments - short-term notes and bills short-term investments - government bonds short-term investments - beneficiary certificates - 公司債 short-term investments - corporate bonds - 其它 shor

3、t-term investments - other1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market113 應(yīng)收票據(jù) notes receivable1131 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 parties1138 其它應(yīng)收票據(jù) other notes receivable1139 備抵呆帳 應(yīng)收票據(jù) allowance f

4、or uncollec- tible 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 備抵呆帳 應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應(yīng)收款 other receivabl

5、es1181 應(yīng)收出售遠匯款 forward exchange contract receivable1182 應(yīng)收遠匯款 - 外幣 forward exchange contract receivable - foreign currencies1183 買賣遠匯折價 discount on forward ex-change contract1184 應(yīng)收收益 earned revenue receivable1185 應(yīng)收退稅款 income tax refund receivable1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties

6、1188 其它應(yīng)收款 - 其它 other receivables - other1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables 121122 存貨 inventories1211 商品存貨 merchandise inventory1212 寄銷商品 consigned goods1213 在途商品 goods in transit1219 備抵存貨跌價損失 allowance for reduction of inventory to market1221 制成品 finished g

7、oods1222 寄銷制成品 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 transit1229 備抵存貨跌價損失 allowance for reduction of inventory to market 125 預(yù)付費用 prepaid expenses1251 預(yù)付薪資 pr

8、epaid payroll1252 預(yù)付租金 prepaid rents1253 預(yù)付保險費 prepaid insurance1254 用品盤存 office supplies1255 預(yù)付所得稅 prepaid income tax1258 其它預(yù)付費用 other prepaid expenses126 預(yù)付款項 prepayments1261 預(yù)付貨款 prepayment for purchases1268 其它預(yù)付款項 other prepayments 128129 其它流動資產(chǎn) other current assets1281 進項稅額 VAT paid ( or input

9、tax)1282 留抵稅額 excess VAT paid (or overpaid VAT)1283 暫付款 temporary payments1284 代付款 payment on behalf of others1285 員工借支 advances to employees1286 存出保證金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 遞延所得稅資產(chǎn) deferred income tax assets1292 遞延兌換損失 deferred foreign exchange losses12

10、93 業(yè)主 ( 股東 )往來 owners(stockholders) current account1294 同業(yè)往來 current account with others1298 其它流動資產(chǎn) -其它 other current assets - other2、基金及長期投資 funds and long-term investments131 基金 funds1311 償債基金 redemption fund (or sinking fund)1312 改良及擴充基金 fund for improvement and expansion1313 意外損失準備基金 contingency

11、 fund1314 退休基金 pension fund1318 其它基金 other funds132 長期投資 long-term investments1321 長期股權(quán)投資 long-term equity investments1322 長期債券投資 long-term bond investments1323 長期不動產(chǎn)投資 long-term real estate in-vestments1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance1328 其它長期投資 other long-term investments1329

12、 備抵長期投資跌價損失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 improvements1428 土地改良物 - 重估增值1429 累積折舊 - 土地改良物143 房屋及建物 buildings1431 房

13、屋及建物 buildings1438 房屋及建物 -重估增值1439 累積折舊 -房屋及建物land improvements - revaluation increments accumulated depreciation - land improvementsbuildings -revaluation increments accumulated depreciation - buildings144146 機 （器 ）具及設(shè)備 machinery and equipment1441 機（器 ）具 machinery1448 機（器 ）具 -重估增值 machinery - reval

14、uation increments1449 累積折舊 -機 （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 assets152 租賃權(quán)益改良 leasehold improvements1521 租賃權(quán)益改良 leasehold improvements1529 累積折舊 - 租賃權(quán)益改良 accumulated depreciation - leasehold impr

15、ovements156 未完工程及預(yù)付購置設(shè)備款 construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 預(yù)付購置設(shè)備款 prepayment for equipment158 雜項固定資產(chǎn) miscellaneous property, plant, and equipment1581 雜項固定資產(chǎn) miscellaneous property, plant, and equipment1588 雜項固定資產(chǎn) - 重估增值 miscellaneous propert

16、y, plant, and equipment - revaluation increments1589 累積折舊 - 雜項固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment16 遞耗資產(chǎn) depletable assets161 遞耗資產(chǎn) depletable assets1611 天然資源 natural resources1618 天然資源 - 重估增值 natural resources -revaluation increments1619 累積折耗 - 天然資源 accumulat

17、ed depletion - natural resources 17 無形資產(chǎn) intangible assets171 商標權(quán) trademarks1711 商標權(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) copyright175 計算機軟件 computer software1751 計算機軟件 computer software cost176 商譽 goodwill1761 商譽 goodwill177 開辦費 organ

18、ization costs1771 開辦費 organization costs178 其它無形資產(chǎn) other intangibles1781 遞延退休金成本 deferred pension costs1782 租賃權(quán)益改良 leasehold improvements1788 其它無形資產(chǎn) -其它 other intangible assets - other18 其它資產(chǎn) other assets181 遞延資產(chǎn) deferred assets1811 債券發(fā)行成本 deferred bond issuance costs1812 長期預(yù)付租金 long-term prepaid re

19、nt1813 長期預(yù)付保險費 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 長期應(yīng)收票據(jù)及款項與催收帳款long-term notes , accounts and overdue receivables1841 長期應(yīng)收票據(jù) long-term notes receivable1842 長期應(yīng)

20、收帳款 long-term accounts receivable1843 催收帳款 overdue receivables1847 長期應(yīng)收票據(jù)及款項與催收帳款-關(guān)系人 long-term notes, accounts and overduereceivables- related parties1848 其它長期應(yīng)收款項 other long-term receivables1849 備抵呆帳 -長期應(yīng)收票據(jù)及款項與催收帳款allowance for uncollectible accounts -long-term notes, accounts and overdue receiva

21、bles185 出租資產(chǎn) assets leased to others1851 出租資產(chǎn) assets leased to others1858 出租資產(chǎn) - 重估增值 assets leased to others - incremental value from revaluation1859 累積折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others186 存出保證金 refundable deposit1861 存出保證金 refundable deposits188 雜項資產(chǎn) miscellaneous assets1

22、881 受限制存款 certificate of deposit - restricted1888 雜項資產(chǎn) - 其它 miscellaneous assets - other負債 liabilities21 22 流動負債 current liabilities211 短期借款 short-term borrowings(debt)2111 銀行透支bank overdraft2112 銀行借款 bank loan2114 短期借款 - 業(yè)主 short-term borrowings - owners2115 短期借款 - 員工 short-term borrowings - employ

23、ees2117 短期借款2118 短期借款212 應(yīng)付短期票券- 關(guān)系人 short-term borrowings- related parties - 其它 short-term borrowings - othershort-term notes and bills payable2121 應(yīng)付商業(yè)本票 commercial paper payable2122 銀行承兌匯票 bank acceptance2128 其它應(yīng)付短期票券 other short-term notes and bills payable2129 應(yīng)付短期票券折價 discount on short-term no

24、tes and bills payable213 應(yīng)付票據(jù) notes payable2131 應(yīng)付票據(jù) notes payable2137 應(yīng)付票據(jù) - 關(guān)系人 notes payable - related parties2138 其它應(yīng)付票據(jù) other notes payable214 應(yīng)付帳款 accounts pay able2141 應(yīng)付帳款 accounts payable2147 應(yīng)付帳款 - 關(guān)系人 accounts payable - related parties 216 應(yīng)付所得稅 income taxes payable2161 應(yīng)付所得稅 income tax p

25、ayable217 應(yīng)付費用 accrued expenses2171 應(yīng)付薪工 accrued payroll2172 應(yīng)付租金 accrued rent payable2173 應(yīng)付利息 accrued interest payable2174 應(yīng)付營業(yè)稅 accrued VAT payable2175 應(yīng)付稅捐 -其它 accrued taxes payable- other2178 其它應(yīng)付費用 other accrued expenses payable218219 其它應(yīng)付款 other payables2181 應(yīng)付購入遠匯款 forward exchange contract

26、payable2182 應(yīng)付遠匯款 - 外幣 forward exchange contract payable - foreign currencies2183 買賣遠匯溢價 premium on forward exchange contract2184 應(yīng)付土地房屋款 payables on land and building purchased2185 應(yīng)付設(shè)備款 Payables on equipment2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties2191 應(yīng)付股利 dividend payable2192 應(yīng)付紅利 bonus p

27、ayable2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors2198 其它應(yīng)付款 -其它 other payables - other226 預(yù)收款項 advance receipts2261 預(yù)收貨款 sales revenue received in advance2262 預(yù)收收入 revenue received in advance2268 其它預(yù)收款 other advance receipts227 一年或一營業(yè)周期內(nèi)到期長期負債 long-term liabilities -current portio

28、n2271 一年或一營業(yè)周期內(nèi)到期公司債2272 一年或一營業(yè)周期內(nèi)到期長期借款2273 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項 payable due within one year or one operating cycle2277 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項 accounts payables to related parties - current portion2278 其它一年或一營業(yè)周期內(nèi)到期長期負債 portion228229 其它流動負債228122832284corporate bonds payable - current portion long-te

29、rm loans payable - current portion long-term notes and accounts- 關(guān)系人 long-term notes andotherlong-term lia- bilities - current228522912292other current liabilities 銷項稅額 VAT received(or output tax) 暫收款 temporary receipts 代收款 receipts under custody 估計售后服務(wù) /保固負債 estimated warranty liabilities 遞延所得稅負債 d

30、eferred income tax liabilities 遞延兌換利益 deferred foreign exchange gain 業(yè)主 ( 股東 )往來 owners current account 同業(yè)往來 current account with others 其它流動負債 -其它 other current liabilities - others22932294229823 長期負債 long-term liabilities231 應(yīng)付公司債 corporate bonds payable2311 應(yīng)付公司債 corporate bonds payable2319 應(yīng)付公司債

31、溢 (折 )價 premium(discount) on corporate bonds payable 232 長期借款 long-term loans payable長期銀行借款 long-term loans payable - bank 長期借款 長期借款 長期借款 長期借款23212324232523272328233 長期應(yīng)付票據(jù)及款項233123322333-業(yè)主 long-term loans payable - owners- 員工 long-term loans payable - employees- 關(guān)系人 long-term loans payable - relat

32、ed parties- 其它 long-term loans payable - other long-term notes and accounts payable2337 parties2338長期應(yīng)付票據(jù) long-term notes payable 長期應(yīng)付帳款 long-term accounts pay-able 長期應(yīng)付租賃負債 長期應(yīng)付票據(jù)及款項long-term capital lease liabilities- 關(guān)系人 Long-term notes and accounts payable - related其它長期應(yīng)付款項other long-term payabl

33、es234 估計應(yīng)付土地增值稅 accrued liabilities for land value increment tax2341 估計應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able 235 應(yīng)計退休金負債 accrued pension liabilities2351 應(yīng)計退休金負債 accrued pension liabilities238 其它長期負債 other long-term liabilities2388 其它長期負債 -其它 other long-term liabilities - othe

34、r28 其它負債 other liabilities281 遞延負債 deferred liabilities2811 遞延收入 deferred revenue2814 遞延所得稅負債 deferred income tax liabilities2818 其它遞延負債 other deferred liabilities286 存入保證金 deposits received2861 存入保證金 guarantee deposit received288 雜項負債 miscellaneous liabilities2888 雜項負債 - 其它 miscellaneous liabilitie

35、s - other、業(yè)主權(quán)益 owners equity31 資本 capital311 資本（或股本） capital3111 普通股股本 capital - common stock3112 特別股股本 capital - preferred stock3113 預(yù)收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 資本 capital32 資本公積 additional paid-in capital321 股票溢價 paid-in capital in excess of

36、par3211 普通股股票溢價 paid-in capital in excess of par- common stock 3212 特別股股票溢價 paid-in capital in excess of par- preferred stock 323 資產(chǎn)重估增值準備 capital surplus from assets revaluation3231 資產(chǎn)重估增值準備 capital surplus from assets revaluation324 處分資產(chǎn)溢價公積capital surplus from gain on disposal of assets3241 處分資產(chǎn)溢

37、價公積 capital surplus from gain on disposal of assets325 合并公積 capital surplus from business combination3251 合并公積 capital surplus from business combination326 受贈公積 donated surplus3261 受贈公積 donated surplus328 其它資本公積 other additional paid-in capital3281 權(quán)益法長期股權(quán)投資資本公積 additional paid-in capital from inves

38、tee under equity method3282 資本公積 - 庫藏股票交易 additional paid-in capital - treasury stock trans-actions 33 保留盈余 （ 或累積虧損 ） retained earnings （accumulated deficit）331 法定盈余公積 legal reserve3311 法定盈余公積 legal reserve332 特別盈余公積 special reserve3321 意外損失準備 contingency reserve3322 改良擴充準備 improvement and expansion

39、 reserve3323 償債準備 special reserve for redemption of liabilities3328 其它特別盈余公積 other special reserve335 未分配盈余 （或累積虧損 ） retained earnings-unappropriated （or accumulated deficit）3351 累積盈虧 accumulated profit or loss3352 前期損益調(diào)整 prior period adjustments3353 本期損益 net income or loss for current period34 權(quán)益調(diào)整

40、 equity adjustments341 長期股權(quán)投資未實現(xiàn)跌價損失unrealized loss on market value decline of long-termequity investments3411 長期股權(quán)投資未實現(xiàn)跌價損失 unrealized loss on market value decline of long-term equity investments342 累積換算調(diào)整數(shù) cumulative translation adjustment3421 累積換算調(diào)整數(shù) cumulative translation adjustments343 未認列為退休金成

41、本之凈損失net loss not recognized as pension cost3431 未認列為退休金成本之凈損失net loss not recognized as pension costs35 庫藏股 treasury stock351 庫藏股 treasury stock3511 庫藏股 treasury stock36 少數(shù)股權(quán) minority interest361 少數(shù)股權(quán) minority interest3611 少數(shù)股權(quán) minority interest 四、損益類4 營業(yè)收入 operating revenue41 銷貨收入 sales revenue411

42、 銷貨收入 sales revenue4111 銷貨收入 sales revenue4112 分期付款銷貨收入 installment sales revenue417 銷貨退回 sales return4171 銷貨退回 sales return419 銷貨折讓 sales allowances4191 銷貨折讓 sales discounts and allowances46 勞務(wù)收入 service revenue461 勞務(wù)收入 service revenue4611 勞務(wù)收入 service revenue47 業(yè)務(wù)收入 agency revenue471 業(yè)務(wù)收入 agency r

43、evenue4711 業(yè)務(wù)收入 agency revenue48 其它營業(yè)收入 other operating revenue488 其它營業(yè)收入 - 其它 other operating revenue4888 其它營業(yè)收入 -其它 other operating revenue - other5 營業(yè)成本 operating costs51 銷貨成本 cost of goods sold511 銷貨成本 cost of goods sold5111 銷貨成本 cost of goods sold5112 分期付款銷貨成本 installment cost of goods sold512

44、進貨 purchases5121 進貨 purchases5122 進貨費用 purchase expenses5123 進貨退出 purchase returns5124 進貨折讓 charges on purchased merchandise513 進料 materials purchased5131 進料 material purchased5132 進料費用5133 進料退出5134 進料折讓514 直接人工charges on purchased material material purchase returns material purchase allowances dire

45、ct labor5141 直接人工 direct labor515518 制造費用 manufacturing overhead5151 間接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅費 travelling expense, travel5155 運費 shipping expenses, freight5156 郵電費 postage (expenses)5157 修繕費 repair(s) and maintenance (expense )5158 包裝費

46、packing expenses5161 水電瓦斯費 utilities (expense)5162 保險費 insurance (expense)5163 加工費 manufacturing overhead - outsourced5166 稅捐 taxes5168 折舊 depreciation expense5169 各項耗竭及攤提 various amortization5172 伙食費 meal (expenses)5173 職工福利 employee benefits/welfare5176 訓(xùn)練費 training (expense)5177 間接材料 indirect mat

47、erials5188 其它制造費用 other manufacturing expenses56 勞務(wù)成本制 ervice costs561 勞務(wù)成本 5611 勞務(wù)成本56 勞務(wù)成本制561 勞務(wù)成本5611 勞務(wù)成本service costs service costs ervice costs service costs service costs57 業(yè)務(wù)成本 gency costs571 業(yè)務(wù)成本 agency costs5711 業(yè)務(wù)成本 agency costs58 其它營業(yè)成本 other operating costs588 其它營業(yè)成本 - 其它 other operati

48、ng costs-other5888 其它營業(yè)成本 -其它 other operating costs - other 6 營業(yè)費用 operating expenses61 推銷費用 selling expenses615618 推銷費用 selling expenses6151 薪資支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅費 travelling expense, travel6155 運費 shipping expenses, freight6156 郵電

49、費 postage (expenses)6157 修繕費 repair(s) and maintenance (expense)6159 廣告費 advertisement expense, advertisement6161 水電瓦斯費 utilities (expense)6162 保險費 insurance (expense)6164 交際費 entertainment (expense)6165 捐贈 donation (expense)6166 稅捐 taxes6167 呆帳損失 loss on uncollectible accounts6168 折舊 depreciation e

50、xpense6169 各項耗竭及攤提 various amortization6172 伙食費 meal (expenses)6173 職工福利 employee benefits/welfare6175 傭金支出 commission (expense)6176 訓(xùn)練費 training (expense)6188 其它推銷費用 other selling expenses62 管理及總務(wù)費用 general & administrative expenses625628 管理及總務(wù)費用 general & administrative expenses6251 薪資支出 p

51、ayroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅費 travelling expense, travel6255 運費 shipping expenses,freight6256 郵電費 postage (expenses)6257 修繕費 repair(s) and maintenance (expense)6259 廣告費 advertisement expense, advertisement6261 水電瓦斯費 utilities (expense)6262 保險費 insurance (

52、expense)6264 交際費 entertainment (expense)6265 捐贈 donation (expense)6266 稅捐 taxes6267 呆帳損失 loss on uncollectible accounts6268 折舊 depreciation expense6269 各項耗竭及攤提 various amortization6271 外銷損失 loss on export sales6272 伙食費 meal (expenses)6273 職工福利 employee benefits/welfare6274 研究發(fā)展費用 research and develo

53、pment expense6275 傭金支出 commission (expense)6276 訓(xùn)練費 training (expense)6278 勞務(wù)費 professional service fees6288 其它管理及總務(wù)費用 other general and administrative expenses63 研究發(fā)展費用 research and development expenses635638 研究發(fā)展費用 research and development expenses6351 薪資支出 payroll expense6352 租金支出 rent expense, r

54、ent6353 文具用品 office supplies6354 旅費 travelling expense, travel6355 運費 shipping expenses, freight6356 郵電費 postage (expenses)6357 修繕費 repair(s) and maintenance (expense)6361 水電瓦斯費 utilities (expense)6362 保險費 insurance (expense)6364 交際費 entertainment (expense)6366 稅捐 taxes6368 折舊 depreciation expense63

55、69 各項耗竭及攤提 various amortization6372 伙食費 meal (expenses)6373 職工福利 employee benefits/welfare6376 訓(xùn)練費 training (expense)6378 其它研究發(fā)展費用 other research and development expenses7 營業(yè)外收入及費用 7174 營業(yè)外收入711 利息收入 7111 利息收入712 投資收益non-operating revenue and expenses, other income(expense) non-operating revenueinte

56、rest revenue interest revenue/income investment income7121 權(quán)益法認列之投資收益 investment income recognized under equity method 7122 股利收入 dividends income7123 短期投資市價回升利益 gain on market price recovery of short-term investment 713 兌換利益 foreign exchange gain7131 兌換利益 foreign exchange gain714 處分投資收益 gain on disposal of investments7141 處分投資收益 gain on disposal of investments715 處分資產(chǎn)溢價收入 gain on disposal of assets7151 處分資產(chǎn)溢價收入 gain on disposal of ass