會計專業(yè)術語中英文對照表

1、ACCOUNTING一、資產(chǎn) assets1、流動資產(chǎn) current assets111 現(xiàn)金及約當現(xiàn)金 cash and cash equivale nts1111 庫存現(xiàn)金 cash on hand1112 零用金 / 周轉(zhuǎn)金 petty cash/revolvi ng fun ds1113 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 investments112

2、1短期投資-股票 short-term investments - stock1122短期投資-短期票券 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 短期投資-其它 short-term

3、 investments - other1129 備抵短期投資跌價損失allowa nee for reduction of short-terminv estme nt to market113 應收票據(jù) notes receivable1131 應收票據(jù) notes receivable19 / 241132 應收票據(jù)貼現(xiàn) discou nted n otes receivable1137 應收票據(jù)-關系人 notes receivable - related parties1138 其它應收票據(jù) other no tes receivable1139 備抵呆帳 應收票據(jù) allowane

4、e for uncollec- tible accounts- notes receivable114 應收帳款 accounts receivable1141 應收帳款 accounts receivable1142 應收分期帳款 in stallme nt accou nts receivable1147 應收帳款-關系人 accounts receivable - related parties1149 備抵呆帳 一應收帳款 allowanee for uncollec- tible accounts - accounts receivable118 其它應收款 other receiv

5、ables1181 應收出售遠匯款 forward excha nge con tract receivable1182 應收遠匯款 -夕卜幣 forward excha nge con tract receivable - foreig n curre ncies1183 買賣遠匯折價 disco unt on forward ex-cha nge con tract1184 應收收益 earned revenue receivable1187 其它應收款 -關系人 other receivables - related parties1188 其它應收款 -其它 other receiva

6、bles - other1189 備抵呆帳-其它應收款 allowanee for uncollec- tible accounts - other receivables121122 存貨 inventories1211 商品存貨 merchandise inventory1212 寄銷商品 con sig ned goods1213 在途商品 goods in transit1219 備抵存貨跌價損失 allowa nee for reduction of inven tory to market1221 制成品 finished goods1222 寄銷制成品 eon sig ned f

7、ini shed 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 allowa nee for reduction of inven tory to market125 預付費用 prepaid expenses1251 預付薪資 prepaid payroll1252 預付租金 p

8、repaid rents1253 預付保險費 prepaid in sura nee1254 用品盤存 office supplies1258 其它預付費用 other prepaid expe nses126 預付款項 prepayments1261 預付貨款 prepayment for purchases1268 其它預付款項 other prepayme nts128129 其它流動資產(chǎn) other curre nt assets1281 進項稅額 VAT paid ( or in put tax)1282 留抵稅額 excess VAT paid (or overpaid VAT)1

9、283 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-restricted1292 遞延兌換損失 deferred foreign exchange losses1293 業(yè)主(股東)往來 ownersA(stockholdersA) current account1294 同業(yè)往來 current account with others

10、1298 其它流動資產(chǎn)-其它 other current assets - other2、基金及長期投資 funds and Iong-term investments131 基金 fun ds1311 償債基金 redemption fund (or sinking fund)1312 改良及擴充基金 fund for improveme nt and expa nsion1313意外損失準備基金 con ti ngency fund1314 退休基金 pension fund1318 其它基金 other funds132 長期投資 Iong-term investments1321 長期

11、股權投資 Ion g-term equity in vestme nts1322 長期債券投資 Ion g-term bo nd in vestme nts1323 長期不動產(chǎn)投資 Ion g-term real estate in-vestme nts1324 人壽保險現(xiàn)金解約價值 cash surre nder value of life in sura nee1328 其它長期投資 other Ion g-term in vestme nts1329 備抵長期投資跌價損失 allowa nee for excess of cost over market value of Ion g-t

12、erm inv estme nts3、 固定資產(chǎn) property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluatio n in creme nts142 土地改良物 la nd improveme nts1421 土地改良物 land improveme nts1428 土地改良物 -重估增值 land improveme nts - revaluation in creme nts1429 累積折舊 -土地改良物 accumulated depreciation - land improve

13、ments143房屋及建物 buildings1431房屋及建物 buildi ngs1438 房屋及建物-重估增值 buildi ngs -revaluation in creme nts1439 累積折舊-房屋及建物 accumulated depreciation - buildings144146 機（器）具及設備 machinery and equipment1441 機（器）具 machinery1448 機（器）具-重估增值 machi nery - revaluation in creme nts1449 累積折舊 -機（器）具 accumulated depreciation

14、 - 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 租賃權益改良 leasehold improvements1521 租賃權益改良 leasehold improveme nts1529 累積折舊-租賃權益改良 accumulated depreciation - leasehold improveme nts156 未完工程及預付購置設備款con structi on in progress and prepa

15、yme ntsforequipme nt1561 未完工程 construction in progress1562 預付購置設備款 prepayme nt for equipme nt158 雜項固定資產(chǎn) miscellaneous property, plant, and equipment1581 雜項固定資產(chǎn) miscella neous property, pla nt, and equipme nt1588 雜項固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipment - revaluati on in creme nts1589

16、 累積折舊-雜項固定資產(chǎn) accumulated depreciation - miscellaneous property, pla nt, and equipme nt16 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 n atural resources -revaluati on in creme nts1619 累積折耗 -天然資源 accumulated depletion - natural resources17 無形資產(chǎn) intangible

17、 assets171 商標權 trademarks1711 商標權 trademarks172 專利權 patents1721 專利權 patents173 特許權 franchise1731 特許權 franchise174 著作權 copyright1741 著作權 copyright176 商譽 goodwill1761 商譽 goodwill177 開辦費 organization 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

18、益改良 leasehold improveme nts1788 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 bo nd issua nee costs1812 長期預付租金 Ion g-term prepaid rent1813 長期預付保險費 Ion g-term prepaid in sura nee1815 預付退休金 prepaid pension cost1818 其它遞延資產(chǎn) other deferred asset

19、s182 閑置資產(chǎn) idle assets1821 閑置資產(chǎn) idle assets184長期應收票據(jù)及款項與催收帳款Ion g-term no tes , aceou nts and overduereceivables1841 長期應收票據(jù) Ion g-term no tes receivable1842 長期應收帳款 Ion g-term accou nts receivable1843 催收帳款 overdue receivables1847長期應收票據(jù)及款項與催收帳款 -關系人Iong-term notes, accounts and overdue receivables- rel

20、ated parties1848 其它長期應收款項 other Ion g-term receivables1849備抵呆帳-長期應收票據(jù)及款項與催收帳款allowanee for uncollectibleacco unts - Ion g-term no tes, acco unts and overdue receivables185 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 rev

21、aluati on1859 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 assets1881 受限制存款 certificate of deposit - restricted1888 雜項資產(chǎn)-其它 miscellaneous assets - other二、負債 liabilities21 22 流動負債 current liabilities211 短

22、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 - employees2117 短期借款 -關系人 short-term borrow in gs- related parties2118 短期借款-其它 short-term borrowings - other212 應付短期票券 short-term notes and bills p

23、ayable2122銀行承兌匯票 ba nk accepta nee2128 其它應付短期票券 other short-term n otes and bills payable2129 應付短期票券折價 discou nt on short-term n otes and bills payable213 應付票據(jù) notes payable2131 應付票據(jù) notes payable2137 應付票據(jù)-關系人 notes payable - related parties2138 其它應付票據(jù) other no tes payable214 應付帳款 accounts pay able2

24、141 應付帳款 accounts payable2147 應付帳款-關系人 accounts payable - related parties217 應付費用 accrued expenses2171 應付薪工 accrued payroll2172 應付租金 accrued rent payable2173 應付利息 accrued interest payable2174 應付營業(yè)稅 accrued VAT payable2175 應付稅捐-其它 accrued taxes payable- other2178 其它應付費用 other accrued expe nses payabl

25、e218219 其它應付款 other payables2181 應付購入遠匯款 forward excha nge con tract payable2182 應付遠匯款 -夕卜幣 forward excha nge con tract payable - foreig n curre ncies2183 買賣遠匯溢價 premium on forward excha nge con tract2184 應付土地房屋款 payables on land and build ing purchased2185 應付設備款 Payables on equipme nt2187 其它應付款 -關系

26、人 other payables - related parties2191 應付股利 divide nd payable2192 應付紅利 bonus payable2198 其它應付款 -其它 other payables - other226 預收款項 advanee receipts2261 預收貨款 sales revenue received in advanee2262 預收收入 revenue received in advanee2268 其它預收款 other advanee receipts227 一年或一營業(yè)周期內(nèi)到期長期負債Ion g-term liabilities

27、 -curre nt portion2271 一年或一營業(yè)周期內(nèi)到期公司債corporate bonds payable - curre ntporti on2272 一年或一營業(yè)周期內(nèi)到期長期借款lon g-term loans payable - curre ntporti on2273 一年或一營業(yè)周期內(nèi)到期長期應付票據(jù)及款項Ion g-term notes andacco unts payable due with in one year or one operat ing cycle2277 一年或一營業(yè)周期內(nèi)到期長期應付票據(jù)及款項-關系人long-termno tes and ac

28、co unts payables to related parties - curre nt porti on2278其它一年或一營業(yè)周期內(nèi)到期長期負債other Ion g-term lia- bilities -curre nt porti on228229 其它流動負債 other curre nt liabilities2281 銷項稅額 VAT received(or output tax)2283 暫收款 temporary receipts2284 代收款 receipts under custody2285 估計售后服務 /保固負債 estimated warranty lia

29、bilities2292 遞延兌換利益 deferred foreign exchange gain2293 業(yè)主(股東)往來 ownersA current account2294 同業(yè)往來 current account with others2298 其它流動負債-其它 other current liabilities - others23 長期負債 Iong-term liabilities231 應付公司債 corporate bonds payable2311 應付公司債 corporate bonds payable2319 應付公司債溢(折)價 premium(discoun

30、t) on corporate bonds payable232 長期借款 Iong-term loans payable2321 長期銀行借款 lon g-term loans payable - bank2324 長期借款-業(yè)主 Iong-term loans payable - owners2325 長期借款 -員工 Iong-term loans payable - employees2327 長期借款 -關系人 Iong-term loans payable - related parties2328 長期借款-其它 long-term loans payable - other23

31、3 長期應付票據(jù)及款項 Io ng-term n otes and accou nts payable2331 長期應付票據(jù) Ion g-term no tes payable2332 長期應付帳款 lon g-term accou nts pay-able2333 長期應付租賃負債 lon g-term capital lease liabilities2337 長期應付票據(jù)及款項 -關系人 Long-term notes and accounts payable - related parties2338 其它長期應付款項 other Ion g-term payables234 估計應付

32、土地增值稅 accrued liabilities for land value in creme nt tax2341 估計應付土地增值稅estimated accrued land value in creme ntal taxpay-able235 應計退休金負債 accrued pension liabilities2351 應計退休金負債 accrued pen sion liabilities238 其它長期負債 other Iong-term liabilities2388 其它長期負債-其它 other Iong-term liabilities - other28 其它負債

33、other liabilities281 遞延負債 deferred liabilities2811 遞延收入 deferred revenue2818 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 liabilities - other三、業(yè)主權益 owners equity31 資本 capital311資本（或股本）cap

34、ital3112 特別股股本 capital - preferred stock3113 預收股本 capital collected in advanee3114 待分配股票股利 stock divide nds to be distributed3115 資本 capital32 資本公積 additional paid-in capital321 股票溢價 paid-in capital in excess of par3212 特別股股票溢價 paid-i n capital in excess of par- preferred stock323資產(chǎn)重估增值準備capital sur

35、plus from assets revaluati on3231資產(chǎn)重估增值準備capital surplus from assets revaluati on324處分資產(chǎn)溢價公積capital surplus from gain on disposal of assets3241處分資產(chǎn)溢價公積capital surplus from gain on disposal of assets326 受贈公積 donated surplus3261 受贈公積 donated surplus328 其它資本公積 other additional paid-in capital3281 權益法長期

36、股權投資資本公積additio nal paid-in capital from in vesteeun der equity method3282 資本公積-庫藏股票交易 additional paid-in capital - treasury stock tran s-acti ons33 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 reserve3

37、322 改良擴充準備 improveme nt and expa nsion 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 adjustme nts34 權益調(diào)整 equity adju

38、stments341長期股權投資未實現(xiàn)跌價損失un realized loss on market value decli ne ofIon g-term equity inv estme nts3411長期股權投資未實現(xiàn)跌價損失un realized loss on market value decli neof Ion g-term equity inv estme nts342 累積換算調(diào)整數(shù) cumulative tran slation adjustme nt3421 累積換算調(diào)整數(shù) cumulative tran slation adjustme nts343未認列為退休金成本之凈

39、損失net loss n ot recog nized as pen sion cost3431未認列為退休金成本之凈損失net loss n ot recog nized as pen sion costs35 庫藏股 treasury stock351 庫藏股 treasury stock3511 庫藏股 treasury stock36 少數(shù)股權 minority interest361 少數(shù)股權 minority interest3611 少數(shù)股權 minority interest四、損益類4 營業(yè)收入 operating revenue41 銷貨收入 sales revenue41

40、1 銷貨收入 sales revenue4111 銷貨收入 sales revenue4112 分期付款銷貨收入 in stallme nt 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 勞務收入 service revenue461 勞務收入 service revenue4611 勞務收入 service revenue47 業(yè)務收入 agency revenue471 業(yè)務收入 agenc

41、y revenue4711 業(yè)務收入 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 in stallme nt cost of goods sold51

42、2 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 charges on purchased material5133 進料退出 material purchase returns5134 進料折讓 material purchase allowances514 直接人工 d

43、irect labor5141 直接人工 direct labor515518 制造費用 manufacturing overhead5151 間接人工 in direct 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 )仃/ 24

44、5158 包裝費 packing expenses5161 水電瓦斯費 utilities (expe nse)5162 保險費 in sura nee (expe nse)5163 力口工費 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 訓練費 training (expense)5177 間接材

45、料 in direct materials5188 其它制造費用 other manu facturi ng expe nses56勞務成本制ervice costs561 勞務成本 service costs5611 勞務成本 service costs56勞務成本制ervice costs561 勞務成本 service costs5611 勞務成本 service costs57業(yè)務成本 gency costs571 業(yè)務成本 agency costs5711 業(yè)務成本 agency costs佃/ 2458 其它營業(yè)成本 other operati ng costs588 其它營業(yè)成本

46、-其它 other operating costs-other5888 其它營業(yè)成本-其它 other operating costs - other6 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 ofice supplies (expense)6154 旅費 travelling expense, travel6155 運費 shipping expenses,

47、freight6156 郵電費 postage (expenses)6157 修繕費 repair(s) and maintenance (expense)6159 廣告費 advertisement expense, advertisement6161 水電瓦斯費 utilities (expe nse)6162 保險費 in sura nee (expe nse)6164 交際費 entertainment (expense)6165 捐贈 donation (expense)6166 稅捐 taxes6167 呆帳損失 loss on uncollectible accounts6168

48、 折舊 depreciation expense6169 各項耗竭及攤提 various amortization6172 伙食費 meal (expenses)6173 職工福利 employee benefits/welfare6176 訓練費 training (expense)6188 其它推銷費用 other selli ng expe nses62 管理及總務費用 gen eral & adm ini strative expe nses625628 管理及總務費用 general & admi nistrative expe nses6251 薪資支出 payroll expen

49、se6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅費 travelling expense, travel6255 運費 shipping expenses,freight6256 由E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 (expe nse)6262 保險費 in sura nee (expe nse

50、)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 developme nt

51、expe nse6276 訓練費 training (expense)6278 勞務費 professional service fees6288 其它管理及總務費用 other gen eral and admi nistrative expe nses63 研究發(fā)展費用 research and developme nt expe nses635638 研究發(fā)展費用 research and developme nt expe nses6351 薪資支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies

52、6354 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 (expe nse)6362 保險費 in sura nee (expe nse)6364 交際費 entertainment (expense)6366 稅捐 taxes6368 折舊 depreciation expense6369 各項耗竭及攤提 various amort

53、ization6372 伙食費 meal (expenses)6373 職工福利 employee benefits/welfare6376 訓練費 training (expense)6378 其它研究發(fā)展費用 other research and developme nt expe nses7174 營業(yè)外收入 non-operating revenue711 利利息收入 interest revenue7123 短期投資市價回升利益gain on market price recovery of short-terminv estme nt713 兌換利益 foreign exchange