會計(jì)專業(yè)術(shù)語中英文對照

1、會計(jì)專業(yè)術(shù)語中英文對照一、資產(chǎn) assets1 、 流動資產(chǎn) current assets111 現(xiàn)金及現(xiàn)金等價物 cash and cash equivalents1111 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 現(xiàn)金等價物 cash equivalents1118 其它現(xiàn)金及現(xiàn)金等價物 other cash and cash equivalents112 短期投資 short-term investments1

2、121 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 bonds1124 短期投資 - 受益憑證 short-term investments - beneficiary certificates1125 短期投資 - 公司債 short-term investments - corporate bonds1128 短期投

3、資 - 其它 short-term investments - other1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market: 短期投（1129 這個中文英文的說法我都沒聽說過 ,我覺得正確的中英文應(yīng)該是資跌價準(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

4、parties1138 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 accou

5、nts - accounts receivable118 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 - foreign currencies1183 買賣遠(yuǎn)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 receivable11

6、87 其它應(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 寄銷商品 consigned goods1213 在途商品 goods in transit1219 存貨跌價準(zhǔn)備 allowance to reduce invent

7、ory to market1221 制成品 finished goods1222 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 transit125 預(yù)付費(fèi)用 prepaid expenses1251 預(yù)付薪資 prepaid payroll1252 預(yù)付租金 prepai

8、d rents1253 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

9、 ( or overpaid VAT )(kathy 土豆 : 1281&1282 兩項(xiàng)美國會計(jì)沒有 )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

10、 losses1293 業(yè)主(股東)往來own ersA(stockholders )curre nt accou nt1294 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(kuò)充基金 fund for improvement and expansion1313 意外損失準(zhǔn)備

11、基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 長期投資 long-term investmentslong-term investments1321 長期股權(quán)投資1322 長期債券投資1323 長期不動產(chǎn)投資1324 人壽保險(xiǎn)現(xiàn)金解約價值1328 其它長期投資1329 備抵長期投資跌價損失long-term equity investmentslong-term bond investments long-term real estate investmentscash surrender value of

12、life insurance other long-term investmentsallowance for excess of cost over market value of3 、 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 land improvements - revaluati

13、on increments1429 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 equipment1441 機(jī)（器）具 machinery1448 機(jī)（器）具 - 重估增值 mach

14、inery - 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)營租賃 : Operating Lease）152 租賃權(quán)益改良 leasehold improvements1521 租賃權(quán)益改良 leasehold i

15、mprovements1529 累積折舊 - 租賃權(quán)益改良 accumulated depreciation - leaseholdimprovements156 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(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment1581 雜項(xiàng)固定資產(chǎn) miscellaneous

16、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 天然資源 natural resources1618 天然資源 - 重估增

17、值 natural resources -revaluation increments1619 累積折耗 - 天然資源 accumulated depletion - natural resources17 無形資產(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)copyright175 計(jì)算機(jī)軟件 computer software1751 計(jì)算機(jī)軟件 computer so

18、ftware cost176 商譽(yù) goodwill1761 商譽(yù) goodwill177 開辦費(fèi) organization costs1771 開辦費(fèi) 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 defe

19、rred bond issuance costs1812 長期預(yù)付租金 long-term prepaid rent1813 長期預(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 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款long-term notes , accounts and overduereceivables1841 長期應(yīng)收票據(jù) long-term notes receivable1842 長期應(yīng)收帳款 long-term accounts receivable1843 催收帳款 over