會計(jì)科目資料中英文對照匯編

1、名稱英譯資產(chǎn)assets流動資產(chǎn)current assets現(xiàn)金及約當(dāng)現(xiàn)金cash and cash equivalents庫存現(xiàn)金cash on hand零用金/周轉(zhuǎn)金petty cash/revolving funds銀行存款cash in banks在途現(xiàn)金cash in transit約當(dāng)現(xiàn)金cash equivalents其它現(xiàn)金及約當(dāng)現(xiàn)金other cash and cash equivalents短期投資short-term investment短期投 資股票short-term investments - stock短期投 資短期票券short-term investments

2、 - short-term notes and bills短期投 資政府債券short-term investments - government bonds短期投 資受益憑證short-term investments - beneficiary certificates短期投 資公司債short-term investments - corporate bonds短期投 資其它short-term investments - other備抵短期投 資跌價(jià)損失allowance for reduction of short-term investment to market應(yīng)收票據(jù)notes

3、 receivable應(yīng)收票據(jù)貼現(xiàn)discounted notes receivable應(yīng)收票據(jù) 關(guān)系人notes receivable - related parties其它應(yīng)收票據(jù)other notes receivable備抵呆帳應(yīng)收票據(jù)allowance for uncollectible accounts- notes receivable應(yīng)收賬款accounts receivable應(yīng)收分期賬款installment accounts receivable應(yīng)收賬款關(guān)系人accounts receivable - related parties備抵呆帳應(yīng)收賬款allowance fo

4、r uncollectible accounts - accounts receivable其它應(yīng)收款other receivables應(yīng)收遠(yuǎn)匯款forward exchange contract receivable應(yīng)收遠(yuǎn)匯款外幣forward exchange contract receivable - foreign currencies買賣遠(yuǎn)匯 折價(jià)discount on forward ex-change contract名稱英譯應(yīng)收收益earned revenue receivable應(yīng)收退稅款income tax refund receivable其它應(yīng) 收款 關(guān)系人other

5、receivables - related parties其它應(yīng)收款其它other receivables - other備抵呆帳其它應(yīng)收款allowance for uncollectible accounts - other receivables存貨inventories商品存貨merchandise inventory寄銷商品consigned goods在途商品goods in transit備抵存貨跌價(jià)損失allowance for reduction of inventory to market制成品finished goods寄銷制成品consigned finished go

6、ods副產(chǎn)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備抵存貨跌價(jià)損失allowance for reduction of inventory to market預(yù)付費(fèi)用prepaid expenses預(yù)付薪資prepaid payroll預(yù)付租金prepaid rents預(yù)付保險(xiǎn)費(fèi)prepaid insurance用品盤存office supplies預(yù)付所得稅prepaid income

7、 tax其它預(yù)付費(fèi)用other prepaid expenses預(yù)付款項(xiàng)prepayments預(yù)付貨款prepayment for purchases其它預(yù)付款項(xiàng)other prepayments其它流動資產(chǎn)other current assets名稱英譯進(jìn)項(xiàng)稅額VAT paid ( or input tax)留抵稅額excess VAT paid (or overpaid VAT)暫付款temporary payments代付款payment on behalf of others員工借支advances to employees存出保 證金refundable deposits受限制存款c

8、ertificate of deposit-restricted遞延所得 稅資產(chǎn)deferred income tax assets遞延兌換損 失deferred foreign exchange losses業(yè)主（股東）往來owners'(stockholders') current account同業(yè)往來current account with others其它流動資產(chǎn)其它other current assets - other基金及 長期投資funds and long-term investments基金funds償債基金redemption fund (or sink

9、ing fund)改良及 擴(kuò)充基金fund for improvement and expansion意外損失準(zhǔn)備基金contingency fund退休基金pension fund其它基金other funds長期投資long-term investments長期股權(quán)投資long-term equity investments長期債券投資long-term bond investments長期不動產(chǎn)投資long-term real estate in-vestments人壽保險(xiǎn)現(xiàn)金解約價(jià)值cash surrender value of life insurance其它長期投資other lo

10、ng-term investments備抵長期投資跌價(jià)損失allowance for excess of cost over market value of long-terminvestments固定資產(chǎn)property , plant, and equipment土地land土地改良物land improvements名稱英譯土地改良物重估增 值land improvements - revaluation increments累積折舊土地改良物accumulated depreciation - land improvements房屋及建物buildings房屋及建物重估增 值build

11、ings -revaluation increments累積折舊房屋及建物accumulated depreciation - buildings機(jī)（器）具及設(shè)備machinery and equipment機(jī)（器）具machinery機(jī)（器）具重估增值machinery - revaluation increments累積折舊機(jī)（器）具accumulated depreciation - machinery租賃資產(chǎn)leased assets累積折舊租賃資產(chǎn)accumulated depreciation - leased assets租賃權(quán) 益改良leasehold improvements

12、累積折 舊租賃權(quán)益改良 accumulated depreciation - leasehold improvements未完工程及 預(yù)付購置設(shè)備 款 construction in progress and prepayments for equipment未完工程construction in progress預(yù)付購置設(shè)備款prepayment for equipment雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment雜項(xiàng)固定資產(chǎn)重估增值 miscellaneous property, plant, and equipment reval

13、uationincrements累積折 舊雜項(xiàng)固定 資產(chǎn) accumulated depreciation - miscellaneous property, plant, andequipment土地重估增 值land - revaluation increments遞耗資產(chǎn)depletable assets天然資源natural resources天然資源重估增值 natural resources -revaluation increments累積折耗天然 資源 accumulated depletion - natural resources無形資產(chǎn)intangible assets商

14、標(biāo)權(quán)trademarks專利權(quán)patents特許權(quán)franchise著作權(quán)copyright計(jì)算機(jī) 軟件computer software cost商譽(yù)goodwill名稱英譯開辦費(fèi)organization costs其它無形資產(chǎn)other intangibles遞延退休金成本deferred pension costs租賃權(quán) 益改良leasehold improvements其它無形資產(chǎn)- 其它other intangible assets - other其它資產(chǎn)other assets遞延資產(chǎn)deferred assets債券發(fā)行成本deferred bond issuance costs

15、長期預(yù)付租金long-term prepaid rent長期預(yù)付保險(xiǎn)費(fèi)long-term prepaid insurance遞延所得 稅資產(chǎn)deferred income tax assets預(yù)付退休金prepaid pension cost閑置資產(chǎn) idle assets 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款long-term notes , accounts and overdue receivables長期應(yīng) 收票據(jù)long-term notes receivable長期應(yīng) 收帳款long-term accounts receivable催收帳 款overdue receivables長期應(yīng)收票

16、據(jù)及款項(xiàng)與催收帳款- 關(guān)系人long-term notes, accounts and overdue receivables- related parties其它長期應(yīng)收款項(xiàng) other long-term receivables 備抵呆帳- 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 出租 資產(chǎn)assets leased to others出租資產(chǎn)重估增值 assets leased to others - incremental

17、 value from revaluation 累積折舊出租資產(chǎn) accumulated depreciation - assets leased to others存出保 證金refundable deposit雜項(xiàng)資產(chǎn)miscellaneous assets名稱英譯受限制存款certificate of deposit -restricted雜項(xiàng)資產(chǎn) 其它miscellaneous assets- other負(fù)債liabilities流動負(fù)債current liabilities短期借款short-term borrowings(debt)銀行透支bank overdraft銀行借款ban

18、k loan短期借款業(yè)主short-term borrowings - owners短期借款 員工short-term borrowings - employees短期借款 關(guān)系人short-term borrowings- related parties短期借款其 它short-term borrowings - other應(yīng)付短期票券short-term notes and bills payable應(yīng)付商業(yè)本票commercial paper payable銀行承兌匯票bank acceptance其它應(yīng)付短期票券other short-term notes and bills paya

19、ble應(yīng)付短期票券折價(jià)discount on short-term notes and bills payable應(yīng)付票據(jù)notes payable應(yīng)付票據(jù) 關(guān)系人notes payable - related parties其它應(yīng)付票據(jù)other notes payable應(yīng)付帳款accounts payable應(yīng)付帳款關(guān)系人accounts payable - related parties應(yīng)付所得稅income tax payable應(yīng)付費(fèi)用accrued expenses應(yīng)付薪工accrued payroll應(yīng)付租金accrued rent payable應(yīng)付利息accrued int

20、erest payable應(yīng)付營業(yè)稅accrued VAT payable應(yīng)付稅捐其它accrued taxes payable- other其它應(yīng)付費(fèi)用other accrued expenses payable其它應(yīng)付款other payables名稱英譯應(yīng)付購入遠(yuǎn)匯款forward exchange contract payable應(yīng)付遠(yuǎn)匯款外幣forward exchange contract payable - foreign currencies買賣遠(yuǎn)匯 溢價(jià)premium on forward exchange contract應(yīng)付土地房屋款payables on land an

21、d building purchased應(yīng)付設(shè)備款payables on equipment其它應(yīng) 付款 關(guān)系人other payables - related parties應(yīng)付股利dividend payable應(yīng)付紅利bonus payable應(yīng)付董監(jiān)事酬勞compensation payable to directors and supervisors其它應(yīng)付款其它other payables - other預(yù)收款項(xiàng)advance receipts預(yù)收貨款sales revenue received in advance預(yù)收收入revenue received in advance其它

22、預(yù)收款other advance receipts一年或一營業(yè)周期內(nèi)到期長期負(fù)債long-term liabilities -current portion年或一 營業(yè)周期內(nèi)到期公司債corporate bonds payable - current portion 年或一營業(yè)周期內(nèi)到期長期借款long-term loans payable - current portion 年或一 營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款 項(xiàng)long-term notes and accounts payable due within one year or one operating cycle 一年或一營業(yè)周期內(nèi)

23、到期長期應(yīng)付票據(jù)及款項(xiàng)- 關(guān)系人long-term notes and accounts payables to related parties - current portion其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債other long-term lia- bilities - current portion其它流 動負(fù)債other current liabilities銷項(xiàng)稅額VAT received(or output tax)暫收款temporary receipts名稱英譯代收款receipts under custody估計(jì)售后服務(wù)/保固負(fù)債estimated warranty lia

24、bilities遞延所得稅負(fù)債deferred 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(fù)債- 其它other current liabilities - others應(yīng)付公司債corporate bonds payable應(yīng)付公司債corporate bonds payable應(yīng)付公司債溢（折）價(jià)premium(discount) on corporate bonds payab

25、le長期借款long-term loans payable長期銀行借款long-term loans payable - bank長期借款業(yè)主long-term loans payable - owners長期借款 關(guān)系人長期借款其它 長期應(yīng)付票據(jù)及款項(xiàng) 長期應(yīng)付票據(jù) 長期應(yīng)付帳款 長期應(yīng)付租賃負(fù)債其它長期應(yīng)付款項(xiàng)other long-term payableslong-term loans payable - related parties long-term loans payable - other long-term notes and accounts payable long-te

26、rm notes payable long-term accounts pay-able long-term capital lease liabilities長期應(yīng)付票據(jù)及款項(xiàng)關(guān)系人long-term notes and accounts payable - related parties估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax估計(jì)應(yīng)付土地增值稅estimated accrued land value incremental tax pay-able應(yīng)計(jì)退休金 負(fù)債accrued pension liabilitie

27、s其它長期負(fù)債other long-term liabilities其它長期負(fù)債其它other long-term liabilities - other其它負(fù)債other liabilities遞延負(fù)債deferred liabilities名稱英譯遞延收入deferred revenue遞延所得稅負(fù)債deferred income tax liabilities其它遞延負(fù)債other deferred liabilities存入保 證金deposits received存入保 證金guarantee deposit received雜項(xiàng)負(fù)債miscellaneous liabilities

28、雜項(xiàng)負(fù)債 其它miscellaneous liabilities - other業(yè)主權(quán)益owners' equity資本（或股本）capital普通股股本capital - common stock特別股股本capital - preferred stock預(yù)收股本capital collected in advance待分配股票股利stock dividends to be distributed資本capital資本公積additional paid-in capital股票溢價(jià)paid-in capital in excess of par普通股股票溢價(jià)paid-in capit

29、al in excess of par- common stock特別股股票溢價(jià)paid-in capital in excess of par- preferred stock資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluation處分資產(chǎn)溢價(jià)公積capital surplus from gain on disposal of assets合并公積capital surplus from business combination受贈公積donated surplus其它資本公積other additional paid-in capital權(quán)益法長期股權(quán)

30、投資資本公積additional paid-in capital from investee under equity method資本公積庫藏股票交易additional paid-in capital - treasury stock trans-actions 保留盈余 (或累積虧損 ) retained earnings (accumulated deficit) 法定盈余公 積legal reserve特別盈余公積special reserve名稱英譯意外損 失準(zhǔn)備contingency reserve改良擴(kuò)充準(zhǔn)備improvement and expansion reserve償債

31、準(zhǔn)備special reserve for redemption of liabilities其它特別盈余公積other special reserve未分配盈余 (或累積虧 損) retained earnings-unappropriated (or accumulated deficit)累積盈虧accumulated profit or loss前期損益調(diào)整prior period adjustments本期損益net income or loss for current period權(quán)益調(diào)整equity adjustments長期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss

32、on market value decline of long-term equityinvestments累積換算調(diào)整數(shù)cumulative translation adjustment未認(rèn)列 為退休金成本之 凈損失net loss not recognized as pension costs庫藏股treasury stock少數(shù)股權(quán)minority interest營業(yè)收入operating revenue銷貨收入sales revenue分期付款銷貨收入installment sales revenue銷貨退回sales return銷貨折讓sales allowances勞務(wù)收入se

33、rvice revenue業(yè)務(wù)收入agency revenue其它營業(yè) 收入other operating revenue其它營業(yè)收入其它other operating revenue- other營業(yè)成本operating costs銷貨成本cost of goods sold分期付款銷貨成本installment cost of goods sold進(jìn)貨purchases進(jìn)貨費(fèi)用purchase expenses名稱英譯進(jìn)貨退出purchase returns進(jìn)貨折讓charges on purchased merchandise進(jìn)料materials purchased進(jìn)料費(fèi)用charg

34、es on purchased material進(jìn)料退出material purchase returns進(jìn)料折讓material purchase allowances直接人工direct labor制造費(fèi)用manufacturing overhead間接人工indirect labor租金支出rent expense, rent折舊depreciation expense各項(xiàng)耗竭及攤提various amortization伙食費(fèi)meal (expenses)職工福利employee benefits/welfare訓(xùn)練費(fèi)training (expense)間接材料indirect mat

35、erials其它制造費(fèi)用other manufacturing expenses勞務(wù)成本制ervice costs勞務(wù)成本service costs業(yè)務(wù)成本agency costs其它營業(yè) 成本other operating costs其它營業(yè)成本- 其它other operating costs-other營業(yè)費(fèi)用operating expenses推銷費(fèi)用selling expenses薪資支出payroll expense租金支出rent expense, rent折舊depreciation expense各項(xiàng)耗竭及攤提various amortization伙食費(fèi)meal (expe

36、nses)職工福利employee benefits/welfare名稱英譯傭金支出commission (expense)訓(xùn)練費(fèi)training (expense)其它推銷費(fèi)用other selling expenses管理及 總務(wù)費(fèi)用general & administrative expenses薪資支出payroll expense租金支出rent expense, rent呆帳損 失loss on uncollectible accounts折舊depreciation expense各項(xiàng)耗竭及攤提various amortization外銷損 失loss on export

37、 sales伙食費(fèi)meal (expenses)職工福利employee benefits/welfare研究發(fā)展費(fèi)用research and development expense傭金支出commission (expense)訓(xùn)練費(fèi)training (expense)勞務(wù)費(fèi)professional service fees其它管理及總務(wù)費(fèi)用other general and administrative expenses研究發(fā)展費(fèi)用research and development expenses薪資支出payroll expense租金支出rent expense, rent文具用品of

38、fice supplies旅費(fèi)travelling expense, travel運(yùn)費(fèi)shipping expenses, freight郵電費(fèi)postage (expenses)修繕費(fèi)repair(s) and maintenance (expense)水電瓦斯費(fèi)utilities (expense)保險(xiǎn)費(fèi)insurance (expense)交際費(fèi)entertainment (expense)稅捐taxes折舊depreciation expense名稱英譯各項(xiàng)耗竭及攤提various amortization伙食費(fèi)meal (expenses)職工福利employee benefits/

39、welfare訓(xùn)練費(fèi)training (expense)其它研究發(fā)展費(fèi)用other research and development expenses營業(yè)外收入及費(fèi)用non-operating revenue and expenses, other income(expense)營業(yè)外收入non-operating revenue利息收入interest revenue/income投資收益investment income權(quán)益法 認(rèn)列之投資收益investment income recognized under equity method股利收入dividends income短期投 資市價(jià)回升利益gain on market price re